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Série / Division :
BIC - RICI
Texte :
Les obligations déclaratives relatives à la détermination du crédit d'impôt recherche (CIR) dont peut bénéficier
l'entreprise sont mises à jour, particulièrement en ce qui concerne la procédure dématérialisée et la transmission automatique au Ministère de l’Éducation nationale, de l'Enseignement supérieur et de
la Recherche.
Actualité liée :
X
Document lié :
BOI-BIC-RICI-10-10-60 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche -
Obligations déclaratives et contrôle
Signataire du document lié :
Maïté Gabet, Directrice du service du contrôle fiscal. | Bulletin officiel des finances publiques - impôts | ACTU-2017-00003 | https://bofip.impots.gouv.fr/bofip/10774-PGP.html/identifiant=ACTU-2017-00003 | 2017-01-04 00:00:00 | 8d7ad176aa30d1418e49a7d2697d7ca7996782827ed3cbe2f07776d2e1b4c32d | [
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] |
Séries / Divisions :
BNC - BASE, BIC - CHG
Texte :
Les seuils et limites de déduction des frais supplémentaires de repas exposés par les titulaires
de bénéfices industriels et commerciaux et de bénéfices non commerciaux ont été mis à jour pour l'année 2017.
Actualité liée :
x
Documents liés :
BOI-BNC-BASE-40-60-60 : BNC - Base d'imposition - Dépenses - Frais
divers de gestion, dons et subventions
BOI-BIC-CHG-10-10-10 : BIC - Frais et charges - Conditions générales de
déduction - Frais et charges engagés dans l'intérêt de l'entreprise ou dans le cadre d'une gestion normale
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2017-00027 | https://bofip.impots.gouv.fr/bofip/10807-PGP.html/identifiant=ACTU-2017-00027 | 2017-02-01 00:00:00 | 2c9a13aba0d39e236a0470973ef891b1518171ad86427efed74a6ec0bfa036d9 | [
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] |
Série - Divisions :
TVA - CHAMP
Texte :
Il résulte des dispositions du 1° du 4 de l'article
261 du code général des impôts (CGI) que l'exonération des prestations rendues par les psychologues, psychanalystes et psychothérapeutes est subordonnée à une double condition tenant à la
détention de diplômes et à la nature des prestations réalisées.
Plusieurs arrêts sont venus préciser que cette exonération est également applicable aux soins aux personnes dispensés par
les praticiens autorisés à faire légalement usage des titres de psychologue et de psychothérapeute.
Actualité liée :
X
Document lié :
BOI-TVA-CHAMP-30-10-20-10 : TVA - Champ d'application et territorialité -
Opérations exonérées en régime intérieur - Professions médicales et paramédicales
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00103 | https://bofip.impots.gouv.fr/bofip/10883-PGP.html/identifiant=ACTU-2017-00103 | 2017-06-07 00:00:00 | 83f9890c5251efe582ebaa0933e0a71f79e8c3b7f292c06e3fe8116d61b6679c | [
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] |
Séries / Divisions :
RSA - GEO, RSA - BASE, RPPM - PVBMI, TPS - TS, ANNX
Texte :
1. Aux termes des dispositions de l'article 155 B du
code général des impôts (CGI), les salariés et dirigeants fiscalement assimilés à des salariés appelés de l’étranger à occuper un emploi dans une entreprise établie en France, ainsi que les
salariés et dirigeants directement recrutés à l’étranger par une entreprise établie en France, bénéficient d’un régime fiscal spécifique qui prévoit, notamment, l'exonération d'impôt sur le revenu de
leur prime d’impatriation jusqu’au 31 décembre de la cinquième année civile suivant celle de leur prise de fonctions en France.
Pendant la durée d'application de ce régime, les personnes concernées peuvent déduire les cotisations versées aux régimes
de retraite supplémentaire et de prévoyance complémentaire auxquels elles étaient affiliés ès qualités avant leur arrivée en France
(CGI, art. 83, 2°-0 ter).
L'article
71 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 :
- étend la durée d'application de ce régime fiscal spécifique jusqu'au 31 décembre de la huitième année civile suivant
celle de cette prise de fonctions en France ;
- et exonère de taxe sur les salaires les éléments de rémunération mentionnés au 1 du I de l'article 155 B du CGI des
salariés et dirigeants appelés de l'étranger à occuper un emploi en France dont la prise de fonction est intervenue à compter du 6 juillet 2016.
Cette exonération de la taxe sur les salaires, codifiée à
l'article 231 bis Q du CGI, s'applique dans les mêmes conditions de domiciliation fiscale et de durée que celles prévues
au 1 du I de l'article 155 B du CGI.
Ces dispositions s'appliquent aux personnes dont la prise de fonctions en France
intervient à compter du 6 juillet 2016.
2. Le régime des salariés et dirigeants impatriés prévu à
l'article 81 B du CGI concernait ceux dont la prise de fonction était intervenue avant le 1er janvier 2008. Ce
régime spécial d'imposition qui s'appliquait jusqu'au 31 décembre de la cinquième année suivant la prise de fonction en France a cessé de produire ses effets après le 31 décembre 2012.
L'article 81 B du CGI a été abrogé par l'article 71 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017.
3. D'un point de vue pratique, les commentaires des nouvelles dispositions agissent de la façon suivante sur le plan de
classement :
I. Plan du titre 4 de la division Régimes territoriaux particuliers de la série RSA avant modification :
Titre 4 : Salariés « impatriés »
Chapitre 1 : Salariés dont la prise de fonctions est intervenue à compter du 1er janvier 2008
Chapitre 2 : Salariés dont la prise de fonctions est intervenue avant le 1er janvier 2008
Chapitre 3 : Déductibilité des cotisations versées aux régimes étrangers de protection sociale
Chapitre 4 : Régime fiscal des indemnités de remboursements de frais susceptibles d'être versés aux salariés
« impatriés »
II. Plan du titre 4 de la division Régimes territoriaux particuliers de la série RSA après
modification :
Titre 4 : Salariés « impatriés »
Chapitre 1 : Présentation du régime spécial d'imposition
Chapitre 2 : Déductibilité des cotisations versées aux régimes étrangers de protection sociale
Chapitre 3 : Régime fiscal des indemnités de remboursements de frais susceptibles d'être versés aux salariés
« impatriés »
Le tableau qui suit affiche la correspondance entre l'ancien et le nouvel identifiant juridique pour les
documents dont le positionnement ou le contenu a été modifié.
Ancien identifiant juridique
Identifiant technique
Ancien titre du document
Nouvel identifiant juridique
Identifiant technique
Nouveau titre du document
1
BOI-RSA-GEO-40-20
5676-PGP
Salariés dont la prise de fonctions est intervenue avant le 1er janvier 2008
Commentaires retirés à compter de la présente publication
2
BOI-RSA-GEO-40-30
5682-PGP
Déductibilité des cotisations versées aux régimes étrangers de protection sociale
BOI-RSA-GEO-40-20
5682-PGP
Déductibilité des cotisations versées aux régimes étrangers de protection sociale
3
BOI-RSA-GEO-40-40
9341-PGP
Régime fiscal des indemnités et remboursements de frais susceptibles d'être versés aux salariés « impatriés »
BOI-RSA-GEO-40-30
9341-PGP
Régime fiscal des indemnités et remboursements de frais susceptibles d'être versés aux salariés « impatriés »
Actualité liée :
X
Documents liés :
BOI-RSA-GEO : RSA - Régimes territoriaux
BOI-RSA-GEO-40 : RSA - Régimes territoriaux particuliers - Salariés « impatriés »
BOI-RSA-GEO-40-10 : RSA - Exonération et régimes territoriaux - Salariés « impatriés »
- Régime spécial d'imposition
BOI-RSA-GEO-40-10-10 : RSA - Exonération et régimes territoriaux - Salariés « impatriés »
- Régime spécial d'imposition- Champ d'application
BOI-RSA-GEO-40-10-20 : RSA - Exonération et régimes territoriaux - Salariés
« impatriés » - Régime spécial d'imposition - Exonération de certains éléments de la rémunération perçue au titre de l'activité professionnelle
BOI-RSA-GEO-40-10-30-10 : RSA - Exonération et régimes territoriaux - Salariés
« impatriés » - Régime spécial d'imposition - Exonération de certains revenus « passifs » et de certaines plus-values de cessions de valeurs mobilières et de droits sociaux - Précisions communes sur
les conditions d’exonération
BOI-RSA-GEO-40-10-30-20 : RSA - Exonération et régimes territoriaux - Salariés
« impatriés » - Régime spécial d'imposition - Exonération de certains « revenus passifs »
BOI-RSA-GEO-40-10-30-30 : RSA - Exonération et régimes territoriaux - Salariés
« impatriés » - Régime spécial d'imposition - Exonération de certaines plus-values de cession de valeurs mobilières et de droits sociaux
BOI-RSA-GEO-40-10-40 : RSA - Exonération et régimes territoriaux - Salariés
« impatriés » - Régime spécial d'imposition - Incidence des exonérations
BOI-RSA-GEO-40-20 (nouveau) : RSA - Exonération et régimes territoriaux - Salariés «
impatriés » - Déductibilité des cotisations versées aux régimes étrangers de protection sociale
BOI-RSA-GEO-40-20 (ancien) : RSA - Exonération et régimes territoriaux - Salariés «
impatriés » - Salariés dont la prise de fonctions en France est intervenue avant le 1er janvier 2008
BOI-RSA-GEO-40-30 : RSA - Exonération et régimes territoriaux - Salariés « impatriés » -
Régime fiscal des indemnités et remboursements de frais susceptibles d'être versés aux salariés « impatriés »
BOI-RSA-GEO-50 : RSA - Exonération et régimes territoriaux - Salariés des quartiers
généraux et des centres de logistique
BOI-RSA-BASE-30-10 : RSA - Charges déductibles - Cotisations à un régime de retraite ou
de prévoyance
BOI-RSA-BASE-30-10-20 : RSA - Base d'imposition des traitements, salaires et revenus
assimilés - Charges déductibles - Cotisations dont la déduction est plafonnée
BOI-RSA-BASE-30-50-30-30 : RSA - Base d'imposition des traitements, salaires et revenus
assimilés - Charges déductibles du revenu brut - Dépenses professionnelles des salariés - Déduction des frais réels - Frais réels spécifiques
BOI-RPPM-PVBMI-10-20 : RPPM - Plus-values sur biens meubles incorporels - Opérations
exonérées
BOI-TPS-TS-20-20 : TPS - Taxe sur les salaires - Base d'imposition - Exonérations
spécifiques à la taxe sur les salaires
BOI-ANNX-000065 : ANNEXE - RSA - Régime fiscal comparé des indemnités versées aux
salariés des quartiers généraux et des centres de logistique, ainsi qu'aux salariés « impatriés »
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00124 | https://bofip.impots.gouv.fr/bofip/10899-PGP.html/identifiant=ACTU-2017-00124 | 2017-06-21 00:00:00 | b25b97358684396ed97b726d1fe2c6c01be94d7b5122ab694a3391b7f3ec3803 | [
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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-2017-00013 | https://bofip.impots.gouv.fr/bofip/10853-PGP.html/identifiant=ACTU-2017-00013 | 2017-01-25 00:00:00 | 64e7a02ebf666261a2d54995f00614afb9b5102ccbd22b3c81d8eff145870a54 | [
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Séries / Divisions :
IS - CHAMP, IF - CFE
Texte :
L'article
16 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 crée une exonération d'impôt sur les sociétés relative aux produits issus de la cession de certificats d'économies d'énergie
mentionnés à l'article L. 221-7 du code de l'énergie par des organismes d'habitations à loyer modéré, des sociétés d'économie
mixte et des sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré, codifiée au a du 4° du 1 de
l'article 207 du code général des impôts (CGI).
Par ailleurs,
l'article
5 de l'ordonnance n° 2016-1408 du 20 octobre 2016 relative à la réorganisation de la collecte de la participation des employeurs à l'effort de construction (PEEC) prévoit :
- une exonération d'impôt sur les sociétés codifiée aux 14° et 15° du 1 de
l'article 207 du CGI au titre de certaines opérations réalisées par les sociétés Actions Logement Services et Action Logement
Immobilier visées à l'article L. 313-19 du code de la construction et de l'habitation (CCH) et à
l'article L. 313-20 du CCH ;
- une exonération de cotisation foncière des entreprises, codifiée au 6° de
l'article 1461 du CGI, pour l'association mentionnée à
l'article L. 313-18 du CCH et les sociétés mentionnées à l'article L. 313-19 du CCH et à l'article L.
313-20 du CCH au titre de certaines activités.
Actualité liée :
X
Documents liés :
BOI-IS-CHAMP-30 : IS - Champ d'application et territorialité - Exonérations
BOI-IS-CHAMP-30-30 : IS - Champ d'application et territorialité - Exonérations -
Organismes contribuant à l'aménagement du territoire et à la construction d'immeubles et sociétés facilitant le logement des salariés et leur mobilité
BOI-IS-CHAMP-30-30-10 : IS - Champ d'application et territorialité - Exonérations -
Organismes de logement social
BOI-IS-CHAMP-30-30-10-10 : IS - Champ d'application et territorialité - Exonérations -
Organismes de logement social - Champ d'application des exonérations
BOI-IS-CHAMP-30-30-30 : IS - Champ d'application et territorialité - Exonérations -
Sociétés facilitant le logement des salariés et leur mobilité
BOI-IF-CFE-10-30-10 : IF - Cotisation foncière des entreprises - Champ d'application -
Personnes et activités exonérées - Exonérations de plein droit permanentes
BOI-IF-CFE-10-30-10-80 : IF - Cotisation foncière des entreprises - Personnes et
activités exonérées - Exonérations de plein droit permanentes - Activités à caractère social
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00132 | https://bofip.impots.gouv.fr/bofip/10954-PGP.html/identifiant=ACTU-2017-00132 | 2017-07-05 00:00:00 | 2b399984c6e0e8d48db8aef9a05af59d4e1b2e9f3ee5b5414a9398b2555e6ab8 | [
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] |
Séries / Divisions :
BIC - CHAMP, IF - TFB, IF - CFE
Texte :
L'article
70 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 prévoit la prorogation pour trois années, soit jusqu'au 31 décembre 2020, des exonérations fiscales (impôt sur les bénéfices,
taxe foncière sur les propriétés bâties et cotisation foncière des entreprises), codifiées respectivement à l'article 44
duodecies du code général des impôts (CGI), à l'article 1383 H du CGI et au I quinquies A de
l'article 1466 A du CGI, applicables dans les bassins d'emploi à redynamiser.
Actualité liée :
X
Documents liés :
BOI-BIC-CHAMP-80-10-50 : BIC - Champ d'application et territorialité - Exonération des
activités implantées dans les bassins d'emploi à redynamiser
BOI-IF-TFB-10-160-20 : IF - Taxe foncière sur les propriétés bâties - Exonération des
immeubles appartenant à des entreprises implantées dans les bassins d'emploi à redynamiser
BOI-IF-CFE-10-30-60-50 : IF - Cotisation foncière des entreprises - Champ d'application
- Personnes et activités exonérées - Exonération facultative temporaire en faveur des extensions ou créations d'établissement dans les bassins d'emploi à redynamiser
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2018-00021 | https://bofip.impots.gouv.fr/bofip/11153-PGP.html/identifiant=ACTU-2018-00021 | 2018-02-07 00:00:00 | 19270b9496cfe7da9d3d9c318bccd4679e54f150254356bbe5ec9358d762649a | [
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] |
Série / Division :
BIC - RICI
Texte :
L'article
86 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 fixe le taux du crédit d'impôt pour la compétitivité et l'emploi (CICE) applicable aux rémunérations versées à compter du
1er janvier 2018 à 6 %. Le taux majoré applicable aux rémunérations versées à des salariés affectés à des exploitations situées dans les départements d'outre-mer est maintenu à 9 %.
Par ailleurs, cet article supprime le dispositif du CICE à compter des rémunérations versées le
1er janvier 2019. En application de
l'article
9 de la loi n° 2017-1836 du 30 décembre 2017 de financement de la sécurité sociale pour 2018, ce dispositif est remplacé par un allègement pérenne de cotisations patronales à compter du
1er janvier 2019.
Les entreprises détentrices de créances CICE en 2019 pourront les utiliser pour le paiement de l’impôt dû
au titre des trois années suivant celle au titre de laquelle elles sont constatées et demander le remboursement de la fraction non utilisée à l’expiration de cette période conformément à
l'article 199 ter C du CGI, dans les conditions et modalités définies au BOI-BIC-RICI-10-150-30-20.
En outre, en application de
l'article
20 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, les établissements publics, les collectivités territoriales et les organismes sans but lucratif peuvent
bénéficier du CICE à compter du 1er janvier 2018 au titre des rémunérations versées à leurs salariés affectés à des activités lucratives imposées à l'impôt sur les sociétés.
Enfin, des précisions et mises à jour sont apportées s'agissant de la notion de salariés et des entreprises
temporairement exonérées.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10-150 : BIC - Réductions et crédits d'impôt - Crédit
d'impôt pour la compétitivité et l'emploi
BOI-BIC-RICI-10-150-10 : BIC - Réductions et crédits d'impôt - Crédit
d'impôt pour la compétitivité et l'emploi - Champ d'application
BOI-BIC-RICI-10-150-20 : BIC - Réductions et crédits d'impôt - Crédit
d'impôt pour la compétitivité et l'emploi - Détermination du crédit d'impôt
Signataire des document liés :
Christophe Pourreau, Directeur de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2018-00050 | https://bofip.impots.gouv.fr/bofip/11203-PGP.html/identifiant=ACTU-2018-00050 | 2018-04-04 00:00:00 | 95b76b3e7b1eb66a521688fff4e01ee64b55e3e276453304d10ff47c5d829732 | [
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] |
Série / Division :
ENR - DMTG
Texte :
L’article 775 bis du CGI prévoit que
les rentes et indemnités versées ou dues au défunt en réparation de dommages corporels liés à un accident ou à une maladie sont déductibles de l’actif de succession pour leur valeur nominale.
Pour permettre l'application de ces dispositions, il est précisé que le bénéfice de cette mesure vise toutes les pensions
allouées au défunt, notamment les pensions militaires d'invalidité et des victimes de la guerre dès lors que les sommes versées revêtent un caractère indemnitaire.
Actualité liée :
X
Document lié :
BOl-ENR-DMTG-10-20-10 : ENR - Mutations à titre gratuit - Successions - Champ
d'application des droits de mutation par décès - Exonérations motivées par la qualité du défunt ou du successeur, personne physique
Signataire du document lié :
Edouard Marcus, Chef du service juridique de la fiscalité. | Bulletin officiel des finances publiques - impôts | ACTU-2018-00090 | https://bofip.impots.gouv.fr/bofip/11206-PGP.html/identifiant=ACTU-2018-00090 | 2018-06-19 00:00:00 | 85ee10116e21a051007e57de562911a0b950736b0c774bdf19a9e1774d2b1e20 | [
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] |
Série / Division :
ANNX - CF
Texte :
La procédure de délivrance de l'agrément LASER aux concepteurs de logiciels d'édition fait l'objet d'une
actualisation s'agissant de ces deux annexes :
- la liste des concepteurs agréés en 2018 par l'établissement de services informatiques (ESI) de Reims ;
- la liste des imprimés ayant été agréés en 2018 par l'ESI de Reims, pour chaque concepteur.
Actualité liée :
X
Documents liés :
BOI-ANNX-000272 : ANNEXE - CF - Liste des concepteurs agréés en 2018 par l'ESI de Reims pour
certaines déclarations
BOI-ANNX-000273 : ANNEXE - CF - Liste des imprimés ayant été agréés en 2018 pour chaque
concepteur, par l'ESI de Reims, pour la déclaration de résultats n° 2072
Signataire des documents liés :
Véronique RIGAL, sous-directrice des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2018-00079 | https://bofip.impots.gouv.fr/bofip/11386-PGP.html/identifiant=ACTU-2018-00079 | 2018-06-06 00:00:00 | 5e4ca3fe8f76c4983f336a5759822b662ffe0b4fcb21b360452b9038cb6ba018 | [
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] |
Séries / Division :
BIC - RICI, RES
Texte :
Des précisions sont apportées sur la notion de premier recrutement d'un jeune docteur au regard des règles
applicables en matière de dépenses de personnel éligibles au crédit d'impôt recherche (CIR) (CGI, art. 244 quater B,
II-b) dans l'hypothèse particulière où, en l'absence de période d'essai prévue par le contrat de travail, le jeune docteur est licencié durant les mois qui auraient pu correspondre à ladite
période.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10-10-20-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche
- Dépenses de recherche éligibles - Dépenses de personnel
BOI-RES-000017 : RESCRIT - BIC - Crédit d'impôt recherche (CIR) - Dépenses de personnel
éligibles - Notion de premier recrutement d'un jeune docteur
Signataire des documents liés :
Édouard Marcus, Chef du Service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2018-00139 | https://bofip.impots.gouv.fr/bofip/11533-PGP.html/identifiant=ACTU-2018-00139 | 2018-12-05 00:00:00 | bbe0ffb339909d3fc69a592ab7a3ac3bb34070d0db2aebd4efb09d21505f712f | [
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] |
Séries / divisions :
PAT - ISF, CF - INF, ANNX
Texte :
Afin de renforcer les moyens de l'administration pour lutter contre la fraude fiscale,
l'article
17 de la loi n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012, instaure une nouvelle sanction relative aux infractions constitutives de manquements graves, codifiée à
l'article 1731 bis du code général des impôts (CGI) et commentée principalement dans le document lié BOI-CF-INF-20-10-30.
Cette nouvelle sanction prive les contribuables de la faculté
d'imputer certaines réductions d'impôt à l'impôt sur le revenu et certains avantages fiscaux à l'impôt de solidarité sur la fortune sur les suppléments de droits donnant lieu à l'application des
majorations de 40 % au moins prévues aux b et c du 1 de l'article 1728 du CGI en cas de défaut ou retard de production dans
les délais prescrits d'une déclaration ou d'un acte en l’absence de régularisation de la situation dans les 30 jours suivant la réception d'une mise en demeure ou en cas de découverte d'une activité
occulte, à l'article 1729 du CGI en cas de manquement délibéré ou en cas d'abus de droit ou de manœuvres frauduleuses et au a de
l'article 1732 du CGI en cas d'opposition à contrôle fiscal.
En outre, les fractions excédentaires des déficits catégoriels ou
globaux constatés à l'impôt sur le revenu ne peuvent plus être imputées sur les rehaussements donnant lieu à l'application de l'une de ces majorations.
Cette sanction s'applique également lorsque le contribuable bénéficie d'un droit à compensation
en application de l'article L. 80 du livre des procédures fiscales (LPF), de
l'article L. 203 du LPF, de l'article L. 204
du LPF et de l'article L. 205 du LPF.
Ce nouveau dispositif s'applique à l'impôt sur le revenu et aux prélèvements sociaux
sur les revenus du patrimoine à compter de l'imposition des revenus 2012 et à l'impôt de solidarité sur la fortune dû à compter de l'année 2012, quelle que soit la date d'origine des déficits, des
réductions d'impôt et des avantages fiscaux.
Actualité liée :
X
Documents liés :
BOI-PAT-ISF-60-20 : PAT - Impôt de solidarité sur la fortune
- Contrôle, pénalités, contentieux - Pénalités applicables
BOI-CF-INF-20-10 : CF - Infractions et pénalités
particulières aux impôts directs et taxes assimilées
BOI-CF-INF-20-10-30 : CF Infractions et pénalités fiscales
particulières aux impôts directs et taxes assimilées - Sanctions relatives aux infractions constitutives de manquements graves
BOI-ANNX-000277 : ANNEXE - CF - Majorations pour défaut,
retard ou insuffisances de déclaration
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00133 | https://bofip.impots.gouv.fr/bofip/7447-PGP.html/identifiant=ACTU-2014-00133 | 2014-05-06 00:00:00 | 0fb1d757c94ab3988bc524c2fd0b66bd78222a7bcb6363052847eaf660ffb18f | [
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] |
Séries / divisions :
BIC - CHAMP
Texte :
Les entreprises participant à un projet de recherche et de développement agréé par les services de l'Etat à la date du 16
novembre 2009 et qui sont implantées dans la zone de recherche et de développement d'un pôle de compétitivité, conservent le bénéfice du régime d'allègement d'impôt sur les bénéfices prévu à
l'article 44 undecies du CGI pour sa durée restant à courir dans l'hypothèse où le pôle perd son label.
Actualité liée :
x
Document lié :
BOI-BIC-CHAMP-80-10-40 : BIC - Champ d'application et territorialité - exonérations-
entreprises ou activités implantées dans certaines zones du territoire - entreprises implantées dans les zones de recherche et de développement des pôles de compétitivité.
Signataire des nouveaux commentaires :
Jean-Pierre Lieb, chef du service juridique de la fiscalité. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00029 | https://bofip.impots.gouv.fr/bofip/8371-PGP.html/identifiant=ACTU-2013-00029 | 2013-02-05 00:00:00 | 743c236573f5bfe82bdb82660e62cb4e01cafaa14b49260bf31812c7719ac6cf | [
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] |
Série / Division :
IS - BASE
Texte :
Le II de
l'article
24 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, codifié au VII bis de l'article 209 du code général des
impôts (CGI), a aménagé les modalités de détermination du profit résultant d’une augmentation de capital libérée par compensation avec des créances liquides et exigibles acquises auprès d’une
entreprise tierce qui n'est liée ni à l'entreprise débitrice, ni à la cessionnaire de la créance.
Les situations visées par le présent dispositif sont celles où le repreneur d’une entreprise en difficulté rachète
à un prix décoté une créance qu’il convertit ensuite en capital, afin d’améliorer la situation nette de cette entreprise.
A titre de rappel, une telle opération entraîne la constatation d’un profit sur le plan comptable, égal à la
différence entre, d’une part, la valeur comptable des titres reçus en contrepartie de l’apport correspondant à la valeur nominale de la créance et, d’autre part, la valeur de rachat de la créance
apportée.
Désormais, le profit imposable est déterminé à partir de la valeur réelle des titres reçus en contrepartie de tels
suppléments d’apport.
Ce dispositif est applicable aux exercices clos à compter du 31 décembre
2012.
Actualité liée :
X
Documents liés :
BOI-IS-BASE-10 : IS - Base d'imposition - Produits
BOI-IS-BASE-10-30 : IS - Base d'imposition - Produits - Profit imposable résultant de
l'apport en capital libéré par compensation avec une créance liquide et exigible
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00012 | https://bofip.impots.gouv.fr/bofip/8518-PGP.html/identifiant=ACTU-2016-00012 | 2016-02-03 00:00:00 | e3efa231820287b4edd8df69e2a5366f4e60fbf00e3a5263cf8d4bc00514d708 | [
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] |
Série / Division :
IS - RICI
Texte :
Le dispositif du crédit d'impôt pour dépenses de production d’œuvres phonographiques,
prévu à l'article 220 octies du code général des impôts, a été modifié par
l'article
28 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013. Celui-ci a été prorogé pour trois ans et s'applique donc aux dépenses engagées jusqu'au 31 décembre 2015.
Par ailleurs, le taux du crédit d'impôt en faveur des entreprises répondant à la définition communautaire de PME est porté
à 30 %. Le taux du crédit d'impôt reste fixé à 20 % pour les autres entreprises. Enfin, les plafonds de 700 000 € et de 1 100 000 € (correspondant à la somme des crédits d'impôt dont peut bénéficier
une entreprise par exercice) sont remplacés par un plafond unique fixé à 800 000 €.
Ces modifications s'appliquent aux dépenses engagées au titre des exercices clos à
compter du 12 juillet 2013
(décret n° 2013-603 du 9
juillet 2013, publié au Journal Officiel le 11 juillet 2013).
Actualité liée :
x
Documents liés :
BOI-IS-RICI-10-10 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour
dépenses de production d’œuvres phonographiques
BOI-IS-RICI-10-10-10 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour
dépenses de production d’œuvres phonographiques - Champ d'application
BOI-IS-RICI-10-10-20 : IS - Réductions et crédits d'impôt - Crédit d'impôt
pour dépenses de production d’œuvres phonographiques - Dépenses éligibles
BOI-IS-RICI-10-10-30 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses
de production d’œuvres phonographiques - Modalités de calcul, d'utilisation, de déclaration et de contrôle
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00011 | https://bofip.impots.gouv.fr/bofip/8569-PGP.html/identifiant=ACTU-2014-00011 | 2014-01-21 00:00:00 | 77bd1f814113484fb32094d15ac33eaf09f7322d208a7a3b663ce4b93170db1d | [
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] |
Séries / Divisions :
IR - RICI, RFPI - SPEC
Texte :
Le bénéfice des dispositifs d'incitation fiscale à l'investissement immobilier locatif "Robien", "Borloo",
"Censi-Bouvard" ou "LMNP" et "Scellier" est notamment subordonné à l'engagement du contribuable de donner son bien en location à usage d'habitation principale du locataire pendant une durée minimale.
La rupture de cet engagement entraîne la remise en cause des avantages fiscaux concernés.
Par ailleurs, en cas de divorce en cours de période d'engagement de location, la modification du foyer
fiscal entraîne, en la personne de chacun des ex-époux, la création de nouveaux contribuables distincts de celui (le foyer fiscal qu'ils formaient antérieurement) qui s'était initialement engagé à
louer le bien dans les conditions prévues par ces dispositifs. Toutefois, il est admis que l'un de ces nouveaux contribuables (et notamment l'ex-époux attributaire du bien ayant ouvert droit à
l'avantage fiscal) puisse demander, toutes conditions étant par ailleurs remplies, la reprise à son profit du dispositif en cours, à condition de s'engager lui-même à louer le bien pour la fraction du
délai restant à courir au moment de la modification du foyer fiscal.
Il est également admis que pour la durée de l'engagement restant à courir au moment du divorce, les
avantages procurés par les dispositifs d'incitation à l'investissement immobilier locatif soient maintenus au profit des ex-époux qui conservent en indivision postérieurement au divorce le bien acquis
au cours du mariage et qu'ils s'étaient conjointement engagés à louer dans les conditions prévues par l'un des dispositifs précités.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-220-20 : IR - Réduction d'impôt en faveur de l'acquisition de logements
destinés à la location meublée exercée à titre non professionnel - Conditions d'application.
BOI-IR-RICI-230-20-10 : IR - Réduction d'impôt accordée au titre des investissements
locatifs réalisés dans le cadre de la loi "Scellier" - Condition d'application - Engagement de location.
BOI-RFPI-SPEC-20-20-20 : RFPI - Revenus fonciers - Déduction au titre de l'amortissement
"Robien" - Conditions d'application.
BOI-RFPI-SPEC-20-40-20-10 : RFPI - Revenus fonciers - Conventionnement ANAH (ou "Borloo
ancien") - Conditions d'application de la déduction spécifique - Engagement de location ou de conservation des parts.
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00266 | https://bofip.impots.gouv.fr/bofip/8649-PGP.html/identifiant=ACTU-2013-00266 | 2013-12-18 00:00:00 | 2b4d2531fa378d546d9465e39f31d8f088474ade2f561a988767175cf23ce5f6 | [
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] |
Série / Division :
BIC - RICI
Texte :
L'article
66 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 a instauré un crédit d'impôt pour la compétitivité et l'emploi (CICE) dont les commentaires introductifs ont été
publiés au BOI-BIC-RICI-10-150, le 26 février 2013.
Des précisions sont apportées concernant la notion de dirigeant et les modalités de calcul de l'assiette du
crédit d'impôt (salariés dont la durée légale de travail est décomptée selon un forfait en jours, frais professionnels et rappels de salaire), ainsi que sur les obligations déclaratives des
entreprises.
Par ailleurs, un assouplissement est prévu s'agissant du préfinancement des créances de CICE des groupes de
sociétés.
Actualités liées :
26/02/2013 : BIC - Crédit d'impôt pour la compétitivité et l'emploi
15/03/2013 : BIC - Crédit d'impôt pour la compétitivité et l'emploi -
Comptabilisation
Documents liés :
BOI-BIC-RICI-10-150-10 : BIC - Réductions et crédits d'impôt - Crédits
d'impôt - Crédit d'impôt pour la compétitivité et l'emploi - Champ d'application
BOI-BIC-RICI-10-150-20 : BIC - Réductions et crédits d'impôt - Crédits
d'impôt - Crédit d'impôt pour la compétitivité et l'emploi - Détermination du crédit d'impôt
BOI-BIC-RICI-10-150-30-10 : BIC - Réductions et crédits d'impôt - Crédits
d'impôt - Crédit d'impôt pour la compétitivité et l'emploi - Utilisation du crédit d'impôt - Comptabilisation - Imputation du crédit d'impôt - Remboursement immédiat de l'excédent pour certaines
entreprises
BOI-BIC-RICI-10-150-30-20 : BIC - Réductions et crédits d'impôt - Crédits
d'impôt - Crédit d'impôt pour la compétitivité et l'emploi - Utilisation du crédit d'impôt - Créance sur l'Etat - Cession ou nantissement de la créance future - Suivi de l'utilisation du crédit
d'impôt
BOI-BIC-RICI-10-150-40 : BIC - Réductions et crédits d'impôt - Crédits
d'impôt - Crédit d'impôt pour la compétitivité et l'emploi - Obligations déclaratives et contrôle
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00254 | https://bofip.impots.gouv.fr/bofip/8817-PGP.html/identifiant=ACTU-2013-00254 | 2013-11-26 00:00:00 | be812941f15fa4f51cfe686ffd6c7c902187c834acd51ea0a11b8f05c9ac7284 | [
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] |
Série / Division :
IS - GPE
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-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 :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00167 | https://bofip.impots.gouv.fr/bofip/8894-PGP.html/identifiant=ACTU-2013-00167 | 2013-07-01 00:00:00 | eaa30a423787368e3afa379e19cdbe2174b594c596563d2943bb2f134eb62f55 | [
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] |
Série / Division :
IS - RICI
Texte :
Le dispositif du crédit d'impôt pour dépenses de production de films et oeuvres audiovisuelles étrangers ("crédit d'impôt
cinéma international"), prévu à l'article 220 quaterdecies du code général des impôts, a été prorogé jusqu'au 31
décembre 2016 par
l'article
72 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013. Il a en outre été modifié par
l'article
34 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012.
Tout d'abord, les dépenses d'hébergement occasionnées par la production de l'oeuvre sur le territoire français sont
désormais éligibles au crédit d'impôt. Elles sont comprises dans l'assiette du crédit d'impôt dans la limite de 270 euros par nuitée dans la ville de Paris et les départements des Hauts-de-Seine, de
Seine-Saint-Denis et du Val-de-Marne, et de 200 euros dans les autres départements.
Par ailleurs, le plafond de crédit d'impôt est désormais de 10 millions d'euros (contre 4 millions d'euros auparavant).
Ces modifications s'appliquent aux dépenses effectuées au titre des exercices clos à compter du 12 décembre 2013
(décret n° 2013-1138 du 9
décembre 2013).
Le dispositif ainsi modifié est autorisé jusqu'au 31 décembre 2014, conformément à la décision du 28 octobre 2013 de la
Commission européenne.
Actualité liée :
x
Document lié :
BOI-IS-RICI-10-40 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour
dépenses de production de films et oeuvres audiovisuelles étrangers
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00008 | https://bofip.impots.gouv.fr/bofip/8898-PGP.html/identifiant=ACTU-2014-00008 | 2014-01-17 00:00:00 | 32c90fe39a1ba00d2bbe254d64b560aec68095dfcb5f6e1fbeaa45d02368d252 | [
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] |
Séries / Divisions :
Pour les modifications formelles: IR-BASE, RSA-CHAMP et BASE, RPPM-RCM, BNC-CHAMP, BIC-CHG, BIC-CESS, ENR-TIM, CF-COM, DJC-TRUST
Pour les modifications sans nouveauté doctrinale: RSA-PENS, RPPM-PVBMI, BNC-BASE et SECT, BIC-DECLA, IS-DECLA, CF-INF
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés ou ajoutés afin
de rétablir la doctrine administrative telle qu'elle était avant l'ouverture au public du site.
Les documents concernés relatifs aux obligations déclaratives spécifiques sont recensés ci-après dans la rubrique
des documents liés.
Afin de tenir compte de ces modifications, le plan des séries RSA, RPPM, BNC et BIC a également été mis à jour par la
création des niveaux de plan et documents suivants :
Pour la série RSA, dans la division relative aux pensions et rentes viagères, création d'un titre 4 :
RSA - Pensions et rentes viagères - Déclaration annuelle
Pour la série RPPM, dans la division relative aux plus-values sur biens meubles incorporels, au titre 4 chapitre 3 dédié aux obligations déclaratives des intermédiaires
financiers, création d'une section 6.5 :
RPPM - Plus-values sur biens meubles incorporels - Obligations des intermédiaires financiers - Déclaration des contrats de prêts
Pour la série BNC, dans la division relative aux régime sectoriels, au titre 2 chapitre 1 dédié aux régimes spéciaux, création d'une section 6 :
BNC - SECT - Obligations déclaratives communes - Déclaration des droits d'auteur et d'inventeur
Pour la série BIC, dans la division relative aux régimes d'imposition et obligations déclaratives, au titre 3 dédié aux obligations déclaratives :
création d'un chapitre 2.5 :
BIC - DECLA - Obligations déclaratives fiscales et comptables des entreprises dans le cadre des régimes réels d'imposition - Déclaration des rémunérations d'associés et état de répartition des
parts de bénéfice
création d'un chapitre 7 et de 3 sections :
BIC - DECLA - Régimes d'imposition et obligations déclaratives - Obligations déclaratives spécifiques ou communes
BIC - DECLA - Régimes d'imposition et obligations déclaratives - Obligations déclaratives communes - Déclaration annuelle des salaires
BIC - DECLA - Régimes d'imposition et obligations déclaratives - Obligations déclaratives communes - Déclaration des commissions, courtages, ristournes commerciales, vacations, honoraires,
gratifications et autres rémunérations
BIC - DECLA - Régimes d'imposition et obligations déclaratives - Obligations déclaratives communes - Déclaration des versements au titre des contrats de location d'emplacement d'affichage
Actualité liée :
X
Documents liés pour les seules modifications sans nouveauté doctrinale :
BOI-RSA-PENS-40 : RSA - Pensions et rentes viagères - Déclaration annuelle
BOI-RPPM-PVBMI-40-30-65 : RPMM - Plus-values sur biens meubles incorporels - Obligations des intermédiaires financiers -
Déclaration des contrats de prêts
BOI-RPPM-PVBMI-40-30-70 : RPPM - Plus-values sur biens meubles incorporels - Obligations des intermédiaires financiers -
Sanctions
BOI-BNC-BASE-20-20 : BNC - Base d'imposition - Nature des recettes
BOI-BNC-SECT-20-10-60 : BNC - Obligations déclaratives communes - Déclaration des droits d'auteur et d'inventeur
BOI-BIC-DECLA-30-25 : BIC - Obligations déclaratives fiscales et comptables des entreprises dans le cadre des régimes
réel et simplifié d'imposition - Déclaration des rémunérations d'associés - État de répartition des parts de bénéfices
BOI-BIC-DECLA-30-70 : BIC - Régimes d'imposition et obligations déclaratives - Obligations déclaratives spécifiques
BOI-BIC-DECLA-30-70-10 : BIC - Obligations déclaratives communes - Déclaration annuelle des traitements et salaires
BOI-BIC-DECLA-30-70-20 : BIC - Obligations déclaratives communes - Déclaration des commissions, courtages, ristournes
commerciales, vacations, honoraires, gratifications et autres rémunérations
BOI-BIC-DECLA-30-70-30 : BIC - Obligations déclaratives communes - Déclaration des versements au titre des contrats de
location d'emplacement d'affichage
BOI-IS-DECLA-10-10-20 : IS - Obligations déclaratives relatives aux documents sociaux et documents annexes
BOI-CF-INF-10-40-10 : CF - Infractions et sanctions - Infractions et pénalités fiscales communes à tous les impôts -
Infractions relatives aux documents ne comportant pas d’éléments à retenir pour l’assiette ou la liquidation de l’impôt
BOI-CF-INF-10-40-30 : CF - Infractions et sanctions - Infractions et pénalités fiscales communes à tous les impôts -
Infractions commises par les tiers déclarants
Signataire des documents modifiés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00180 | https://bofip.impots.gouv.fr/bofip/8910-PGP.html/identifiant=ACTU-2013-00180 | 2013-07-15 00:00:00 | 9a9ff02de6c2d170417ef7d0f9a178d8d2569eef8a2e739cd33f6cd5cf51465c | [
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] |
Séries / Divisions :
RFPI - BASE, RFPI - CTRL, ANNX
Texte :
L'article
79 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012 a institué, à compter du 1er janvier 2012, une taxe annuelle, codifiée sous
l'article 234 du code général des impôts (CGI), assise sur les loyers perçus par les personnes physiques et les personnes
morales, au titre des logements situés dans des communes classées dans des zones géographiques se caractérisant par un déséquilibre particulièrement important entre l'offre et la demande de logements.
Il s'agit de la Zone A, telle que définie par l'arrêté prévu à l'article R. 304-1 du code de la construction
et de l'habitation.
La taxe s'applique aux logements dont la surface habitable est inférieure ou égale à 14 mètres carrés
lorsque le loyer mensuel, charges non comprises, excède un montant maximum par mètre carré de surface habitable fixé par décret.
Elle est calculée, pour chaque logement entrant dans le champ de la taxe, sur le total des loyers perçus au
titre de l'année civile, suivant un barème dont les taux varient en fonction de l'écart existant entre le loyer mensuel par mètre carré pratiqué et le loyer mensuel de référence par mètre carré fixé
par décret.
La taxe est applicable aux loyers perçus depuis le 1er janvier 2012.
Actualité liée :
X
Documents liés :
BOI-RFPI : RFPI - Revenus fonciers et profits du patrimoine immobilier
BOI-RFPI-BASE-20-50 : RFPI - Revenus fonciers - Charges déductibles - Impôts
BOI-RFPI-CTRL : RFPI - Contributions et taxes sur les revenus locatifs
BOI-RFPI-CTRL-10 : RFPI - Contributions et taxes sur les revenus locatifs - Taxe sur les loyers élevés des logements de
petite surface - "Taxe Apparu".
BOI-ANNX-000121 : ANNEXE - BIC - IS - Impôts et taxes non déductibles
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00049 | https://bofip.impots.gouv.fr/bofip/9172-PGP.html/identifiant=ACTU-2014-00049 | 2014-02-19 00:00:00 | 0761ac08494de19ad7b98ec30c0e23dddbcd5fc32025b2ca0c368e865b69d40b | [
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] |
Série / Division :
TPS - TS
Texte:
A la suite d'une erreur matérielle, la mise en ligne du 22 janvier 2014 est modifiée concernant le
barème de la taxe sur les salaires ainsi que le montant de l'abattement prévu à l'article 1679 A du code général des impôts (CGI).
Conformément au 2 bis de l'article 231 du CGI, les
limites du barème de la taxe sur les salaires (TS) sont relevées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu (IR) de l'année
précédente.
Le relèvement s'applique également à l'abattement prévu à
l'article 1679 A du CGI.
Par conséquent, le présent rectificatif tient compte de la réévaluation du barème de l'impôt sur le revenu résultant de
l'article
2 de la loi n°2013-1278 du 29 décembre 2013 de finances pour 2014 dans les conditions visées ci-dessus.
Actualité liée:
22/01/2014 : TPS - Taxe sur les salaires - Alignement sur l'assiette de la CSG, création d'une tranche supplémentaire
d'imposition et modifications des seuils déclaratifs.
Documents liés :
BOI-TPS-TS-30 : TPS - Taxe sur les salaires - Liquidation
BOI-TPS-TS-40 : TPS - Taxe sur les salaires - Paiement, obligations déclaratives,
pénalités et contentieux
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00094 | https://bofip.impots.gouv.fr/bofip/9438-PGP.html/identifiant=ACTU-2014-00094 | 2014-03-25 00:00:00 | 2477a831fb1a5073f65e5200e002e2d3e6b54a32a31871a087f078dc539fc0ff | [
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] |
Série / division :
IF -TFB
Texte :
Afin de tenir compte de l'évolution des loyers en 2013,
l'article
86 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 a fixé le coefficient forfaitaire annuel de revalorisation des valeurs locatives foncières prévu à
l'article 1518 bis du code général des impôts à 1,009 pour l'ensemble des propriétés bâties et non bâties.
Ce coefficient n'est pas applicable aux propriétés situées dans le département de
Mayotte, dans lequel les impôts directs locaux ne s'appliquaient pas en 2013. Dans ce département, le coefficient forfaitaire annuel de revalorisation des valeurs locatives s'appliquera à compter des
impositions dues au titre de 2015.
Actualité liée :
X
Documents liés :
BOI-IF-TFB-20-20-20 : Taxe foncière sur les propriétés bâties - Base d'imposition -
Mise à jour des valeurs locatives - Actualisations triennales et annuelles
BOI-IF-TFB-20-20-20-20 : Taxe foncière sur les propriétés bâties - Base d'imposition -
Mise à jour des valeurs locatives - Actualisation des évaluations foncières - Majorations forfaitaires annuelles
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00104 | https://bofip.impots.gouv.fr/bofip/9473-PGP.html/identifiant=ACTU-2014-00104 | 2014-04-04 00:00:00 | c3f069f8493b34fbaacc0ff42824a70020dbb01c99fd3eea1c985b38e5ba992f | [
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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 2014 au 29
juin 2014.
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 intérêt limite
Signature du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00142 | https://bofip.impots.gouv.fr/bofip/9525-PGP.html/identifiant=ACTU-2014-00142 | 2014-05-16 00:00:00 | afb6f4f0d0090b5b9ec38fc82fd2b07064e59894ac21a320bd815bd5e68499f7 | [
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] |
Séries / divisions :
IF - COLOC, IF - AUT, ANNX - IF
Texte :
A compter du 1er janvier 2014, le code général des impôts (CGI) et les autres dispositions de nature fiscale en vigueur
dans les départements et régions d'outre-mer sont applicables à Mayotte.
L'ordonnance n° 2013-837 du 19 septembre 2013 relative à l'adaptation du code
des douanes, du code général des impôts, du livre des procédures fiscales et d'autres dispositions législatives et douanières applicables à Mayotte a précisé les conditions de cette application et
prévu les adaptations nécessaires à la situation de Mayotte.
S'agissant de la taxe additionnelle à la taxe foncière sur les propriétés non bâties, l'article 18 de l'ordonnance n°
2013-837 du 19 septembre 2013 relative à l'adaptation du code des douanes, du code général des impôts, du livre des procédures fiscales et d'autres dispositions législatives et douanières applicables
à Mayotte, codifié au VI de l'article 1519 I du code général des impôts, précise que cette taxe n'est pas applicable à
Mayotte. En effet, cette taxe, créée à l'occasion de la réforme de la taxe professionnelle, matérialise la transfert de la taxe foncière sur les propriétés non bâties de la région et du département au
bloc communal. Mayotte ne connaissant pas une telle antériorité, la taxe additionnelle à la taxe foncière sur les propriétés non bâties n'y est pas appliquée.
Actualité liée :
X
Documents liés :
BOI-IF-COLOC-10-10 : IF - Collectivités territoriales et structures de coopération
intercommunale - Schéma de financement - Les communes
BOI-IF-COLOC-10-20-20 : IF - Collectivités territoriales et structures de coopération
intercommunale - Schéma de financement - Les établissements publics de coopération intercommunale (EPCI) à fiscalité professionnelle unique (FPU)
BOI-IF-COLOC-10-20-30 : IF - Collectivités territoriales et structures de coopération
intercommunale - Schéma de financement - Les établissements publics de coopération intercommunale (EPCI) à fiscalité additionnelle (FA)
BOI-IF-AUT-80 : IF - Taxes et prélèvements additionnels aux impôts fonciers - Taxe
additionnelle à la taxe foncière sur les propriétés non bâties
BOI-ANNX-000448 : ANNEXE - IF - Répartition des principaux impôts directs locaux entre les collectivités territoriales et
les établissements publics de coopération intercommunale (EPCI) à fiscalité propre
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00179 | https://bofip.impots.gouv.fr/bofip/9575-PGP.html/identifiant=ACTU-2014-00179 | 2014-06-27 00:00:00 | 5b60153f36a9f1b125e9402e653f09703e690787d040fd54450f65675ed23563 | [
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] |
Série / Division :
BIC - AMT
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-AMT-10-30-30-10 : BIC - Amortissements - Règles de déduction - Base de l'amortissement - Biens n'ayant fait l'objet
d'aucune réévaluation - Biens acquis à titre onéreux
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00228 | https://bofip.impots.gouv.fr/bofip/9677-PGP.html/identifiant=ACTU-2014-00228 | 2014-09-08 00:00:00 | c9ab0ad9874ba6815a961e3e7d7d8f386c0049e12b01b5b815bffd19caccc0e2 | [
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] |
Série/Division :
REC - FORCE
Texte :
Des précisions sont apportées sur les règles applicables aux saisies de licence, en application de l'article de
l'article R. 231-1 du code des procédures civiles d'exécution (CPCE).
Actualité liée :
X
Documents liés :
BOI-REC-FORCE-50 : REC - Mise en œuvre du recouvrement forcé - Saisies et ventes
particulières.
BOI-REC-FORCE-50-30 : REC - Mise en œuvre du recouvrement forcé - Saisies et ventes
particulières - Saisie de biens incorporels - Brevets et licences.
Signataire des documents liés :
Laurent Martel, Sous-directeur des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2014-00266 | https://bofip.impots.gouv.fr/bofip/9757-PGP.html/identifiant=ACTU-2014-00266 | 2014-11-20 00:00:00 | cfa666c313c3d02513ddac0daf8f6104d723965764aed4af378fc9988ba75646 | [
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] |
Série / Division :
IF - CFE
Texte :
L’activité de production et de vente d’électricité constitue une activité professionnelle au sens de
l’article 1447 du code général des impôts (CGI) et, à ce titre, est imposable à la cotisation foncière des entreprises (CFE).
Néanmoins, réalisée par des particuliers au moyen des équipements de leur habitation, elle ne présente généralement pas le
caractère d’une activité exercée à titre habituel et se situe donc, en principe, hors du champ d’application de la CFE.
Des précisions sont apportées sur les conditions permettant de considérer qu'une activité de production et de vente
d'électricité réalisée par des particuliers n'est effectivement pas exercée à titre habituel et est donc hors du champ de la CFE.
Actualité liée :
X
Document lié :
BOI-IF-CFE-10-20-20-10 : IF - Cotisation foncière des entreprises - Activités passibles de
la cotisation foncière des entreprises - Caractère habituel
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00185 | https://bofip.impots.gouv.fr/bofip/9769-PGP.html/identifiant=ACTU-2015-00185 | 2015-09-02 00:00:00 | 4790a434cbec00b81eb4604d3f3a8e5262e7906b637d47be97078688f3527047 | [
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] |
Série / Division :
BA - BASE
Texte :
Afin de faciliter l'aide à l'installation des jeunes agriculteurs,
l'article
126 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 renforce l'abattement sur le bénéfice des jeunes agriculteurs prévu à
l'article 73 B du code général des impôts pour les exploitants dont le bénéfice est inférieur ou égal à 43 914 € et instaure,
pour les autres exploitants, un plafonnement du taux de l'abattement en fonction du montant de bénéfice réalisé au titre de l'exercice concerné.
Ainsi, le taux de l'abattement est porté à 75 % lorsque le bénéfice de l'exercice est inférieur ou égal à 43 914 €. Dans
les autres cas, l'abattement est de 50 % pour la fraction du bénéfice inférieure ou égale à 43 914 €, et de 30 % pour la fraction supérieure à 43 914 € et inférieure ou égale à 58 552 €. Ces
abattements sont majorés au titre de l'exercice en cours à la date d'inscription en comptabilité de la dotation d'installation aux jeunes agriculteurs. L'abattement est ainsi de 100 % pour la fraction
du bénéfice inférieure ou égale à 43 914 € et de 60 % pour la fraction comprise entre 43 914 € et 58 552 €. Par ailleurs, le montant des abattements ne peut pas être inférieur au montant de la
dotation d'installation des jeunes agriculteurs inscrit en comptabilité au titre de son exercice d'octroi.
Ces dispositions entrent en vigueur pour les dotations à l'installation des jeunes agriculteurs octroyées à compter du 1er janvier 2019.
Actualité liée :
X
Documents liés :
BOI-BA-BASE-30-10 : BA - Base d'imposition - Abattement sur les bénéfices des jeunes
agriculteurs
BOI-BA-BASE-30-10-10 : BA - Base d'imposition - Abattement sur les bénéfices des jeunes
agriculteurs - Exploitants concernés
BOI-BA-BASE-30-10-20 : BA - Base d'imposition - Abattement sur les bénéfices des jeunes
agriculteurs - Période d'application
BOI-BA-BASE-30-10-30 : BA - Base d'imposition - Abattement sur les bénéfices des jeunes
agriculteurs - Modalités d'application et remise en cause
BOI-BA-BASE-30-10-40 : BA - Base d'imposition - Abattement sur les bénéfices des jeunes
agriculteurs - Obligations déclaratives
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00106 | https://bofip.impots.gouv.fr/bofip/11767-PGP.html/identifiant=ACTU-2019-00106 | 2019-05-15 00:00:00 | 0883da33160d34c8656d2ae4e13473888a9c6c1d4ceac9633d6c30071fd5f543 | [
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] |
Séries / Division :
CF - PGR, ANNX
Texte :
L'article
9 de la loi n° 2018-898 du 23 octobre 2018 de lutte contre la fraude a modifié l'article L. 169 du livre des procédures
fiscales (LPF) qui précise les cas de prorogation des délais de reprise, notamment en cas de détention de comptes à l'étranger. Le seuil de 50 000 € correspondant au total des soldes créditeurs
des comptes ouverts à l'étranger est apprécié tout au long de l'année et non plus uniquement au 31 décembre.
Des précisions sont apportées sur l'application dans le temps de cette nouvelle disposition.
Actualité liée :
X
Documents liés :
BOI-CF-PGR-10 : CF - Prescription du droit de reprise de l'administration
BOI-CF-PGR-10-50 : CF - Prescription du droit de reprise de l'administration -
Prorogation du délai de reprise en cas d'agissements frauduleux, en cas de non-déclaration des avoirs à l'étranger ou de revenus provenant de l'étranger et en cas de dépôt de plainte pour fraude
fiscale
BOI-ANNX-000468 : ANNEXE - CF - Modalités d'exercice du droit de reprise applicables en
cas de manquement à l'obligation déclarative prévue à l'article 1649 A du CGI
Signataire des documents liés :
Maïté GABET, Chef du Service du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2019-00114 | https://bofip.impots.gouv.fr/bofip/11886-PGP.html/identifiant=ACTU-2019-00114 | 2019-05-22 00:00:00 | af1a4eed5d1e68173e2cfba1e5879c8f376a6547a4cf190d300d30d04a45591e | [
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] |
Série / Division :
TVA - CHAMP
Texte :
À la suite des décisions "Société
anonyme (SA) Clinique de l'Alliance" du 4 juin 2019, n° 423435 et "SA Pôle Santé Léonard-de-Vinci du 4 juin
2019, n° 423436" rendues par le Conseil d'État, des précisions sont apportées sur l'exonération de taxe sur la valeur ajoutée (TVA), sur le fondement du 1° du 4 de
l'article 261 du code général des impôts, des livraisons de médicaments cytostatiques prescrits par des médecins exerçant à
titre indépendant dans un établissement de santé privé titulaire de l'autorisation prévue par l'article L. 6122-1 du code de la
santé publique.
Actualité liée :
X
Document lié :
BOI-TVA-CHAMP-30-10-20-20 : TVA - Champ d'application et territorialité -
Exonérations - Opérations exonérées en régime intérieur - Professions libérales et assimilées - Établissements de soins privés
Signataire du document lié :
Bruno COUDERT, Chef du bureau du contentieux et gracieux relatifs aux taxes sur le chiffre d'affaires et taxes
assimilées | Bulletin officiel des finances publiques - impôts | ACTU-2019-00192 | https://bofip.impots.gouv.fr/bofip/12020-PGP.html/identifiant=ACTU-2019-00192 | 2019-10-16 00:00:00 | 7b2116b5658096e332ed01da41066697ab0d803f1efb949c0f1bf968cd1db9d7 | [
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] |
Série / Division :
IF - CFE
Texte :
Les exonérations temporaires de cotisation foncière des entreprises (CFE) prévues au bénéfice des établissements
situés dans les zones urbaines en difficulté s’appliquent dans la limite d’un plafond fixé par la loi, actualisé chaque année en fonction de la variation des prix constatée par l’INSEE pour l’année de
référence de l’imposition définie à l’article 1467 A du code général des impôts (CGI).
En conséquence :
- le plafond d’exonération de CFE applicable aux créations ou extensions d’établissements réalisées dans les
zones urbaines sensibles (ZUS) ou les quartiers prioritaires de la politique de la ville (QPV) (CGI, art. 1466 A, I) est
fixé pour 2020, après actualisation en fonction de la variation des prix, à un montant de 29 532 € de base nette imposable ;
- le plafond d’exonération de CFE applicable aux créations ou extensions d’établissements ainsi qu’aux
changements d’exploitant dans les zones franches urbaines-territoires entrepreneurs (ZFU-TE) (CGI, art. 1466 A, I quater et I
quinquies dans sa rédaction en vigueur avant le 1er janvier 2010 et CGI, art. 1466 A, I sexies) est fixé pour 2020, après actualisation en fonction de la variation des prix, à un
montant de 79 661 € de base nette imposable ;
- le plafond d’exonération de CFE applicable pour les activités commerciales dans les QPV (CGI, art. 1466 A, I
septies) est fixé pour 2020, après actualisation en fonction de la variation des prix, à un montant de 79 661 € de base nette imposable.
Actualité liée :
X
Document lié :
BOI-IF-CFE-10-30-50 : IF - Cotisation foncière des entreprises - Champ d'application -
Personnes et activités exonérées - Exonérations facultatives temporaires accordées dans le cadre de la politique de la ville
Signataire du document lié :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00195 | https://bofip.impots.gouv.fr/bofip/12047-PGP.html/identifiant=ACTU-2019-00195 | 2019-10-23 00:00:00 | 2db6b09f461c9b92a6a5fa1f696253324a8faea3007493037f8aa70f93b35b4b | [
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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-2019-00139 | https://bofip.impots.gouv.fr/bofip/11965-PGP.html/identifiant=ACTU-2019-00139 | 2019-06-21 00:00:00 | 8656fba19948b9fa2bc42bca30907d88848d79614d42108c9c07cba69f689964 | [
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] |
Série / Division :
TVA - CHAMP
Texte :
Des précisions sont apportées sur l'application du régime particulier des agences de voyages (régime de la marge
bénéficiaire) s'agissant des prestations fournies dans le cadre des foires, salons, congrès et événements professionnels (code
général des impôts [CGI], art. 259 A, 8° ; CGI, art. 266, 1-e).
Ces précisions n'ont pas d'incidence sur les nouveaux commentaires publiés le 29 janvier 2020 figurant au I-B §
40 du BOI-TVA-CHAMP-20-50-30 relatifs à la modification des conditions de détermination de la part des loyers imposables en France dans le cadre des locations de navires.
Actualité liée :
X
Document lié :
BOI-TVA-CHAMP-20-50-30 : TVA - Champ d'application et territorialité - Lieu des
prestations de services - Dérogations aux règles générales afférentes à des prestations de services fournies à des assujettis ou à des personnes non assujetties
Signataire du document lié :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00057 | https://bofip.impots.gouv.fr/bofip/12206-PGP.html/identifiant=ACTU-2020-00057 | 2020-03-11 00:00:00 | a43a84255bc82c0d301009552abafdd12df1ed8cb05f4ae3a2f2e37b5999cdab | [
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] |
Série / Division :
ANNX - CF
Texte :
La liste des concepteurs de procédés d'édition laser agréés par l'établissement de services informatiques (ESI) de Reims et
la liste des imprimés agréés pour chaque concepteur sont actualisées pour l'année 2020.
Actualité liée:
X
Documents liés :
BOI-ANNX-000272 : ANNEXE - CF - Liste des concepteurs agréés en 2020 par l'ESI de Reims
pour certaines déclarations
BOI-ANNX-000273 : ANNEXE - CF - Liste des imprimés ayant été agréés en 2020 pour chaque
concepteur, par l'ESI de Reims
Signataire des documents liés :
Véronique Rigal, sous-directrice des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2020-00107 | https://bofip.impots.gouv.fr/bofip/12366-PGP.html/identifiant=ACTU-2020-00107 | 2020-06-17 00:00:00 | 169f92041d088795584d17317deb5caa035e86ea5ff1c50c782e13d718b5fd24 | [
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] |
Séries / Divisions :
IR - PAIE, REC - PART
Texte :
Les commentaires sont mis à jour des modalités de paiement de l'impôt sur le revenu mis en recouvrement depuis la mise en
place du prélèvement à la source applicable aux revenus perçus ou réalisés à compter du 1er janvier 2019.
Les commentaires sur les modalités de paiement des impôts sur rôle pour tenir compte de l’externalisation par la direction
générale des Finances publiques des encaissements en numéraire sont également mis à jour. Ces dispositions issues de
l’article
201 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 s’appliquent à compter du 1er juillet 2020.
Actualité liée :
31/12/2018 : IR - Précisions concernant le paiement de l'impôt sur le revenu jusqu'au
31/12/2018
Documents liés :
BOI-IR-PAIE : IR - Paiement de l'impôt sur le revenu et des prélèvements sociaux
BOI-IR-PAIE-10 : IR - Paiement de l'impôt sur le revenu et des prélèvements sociaux -
Paiement de l'impôt sur le revenu et des prélèvements sociaux jusqu'au 31 décembre 2018
BOI-IR-PAIE-10-10 : IR - Paiement de l'impôt sur le revenu et des prélèvements sociaux -
Paiement de l'impôt sur le revenu et des prélèvements sociaux jusqu'au 31 décembre 2018 - Acomptes provisionnels de l'impôt sur le revenu et des prélèvements sociaux
BOI-IR-PAIE-10-20 : IR - Paiement - Modes de paiement de l'impôt sur le revenu et des
prélèvements sociaux
BOI-IR-PAIE-10-30 : IR - Paiement de l'impôt sur le revenu et des prélèvements sociaux
- Paiement de l'impôt sur le revenu et des prélèvements sociaux jusqu'au 31 décembre 2018 - Délais de paiement
BOI-IR-PAIE-20 : IR - Paiement de l'impôt sur le revenu et des prélèvements sociaux -
Paiement du solde de l'impôt sur le revenu et des prélèvements sociaux en 2019 sur les revenus perçus ou réalisés en 2018
BOI-REC-PART-10-10 : REC - Mise en recouvrement et paiement des impôts des particuliers
- Impositions établies par voie de rôle - Mise en recouvrement et exigibilité
BOI-REC-PART-10-20-10 : REC - Mise en recouvrement et paiement des impôts des
particuliers - Impositions établies par voie de rôle - Règles générales et modes de paiement traditionnels
BOI-REC-PART-10-40 : REC - Mise en recouvrement et paiement des impôts des particuliers
- Impositions établies par voie de rôle - Sanctions encourues en cas de non-respect des dates et des modalités légales de paiement
Signataire des documents liés :
Gregory Berthelot, sous-directeur des particuliers | Bulletin officiel des finances publiques - impôts | ACTU-2020-00116 | https://bofip.impots.gouv.fr/bofip/12388-PGP.html/identifiant=ACTU-2020-00116 | 2020-06-30 00:00:00 | 20aa2db56ea6b3d5f67a20dd3f38df08d0db6c38bfb5278cd94b7da1096d087a | [
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] |
Série / division :
TFP - TVS
Texte :
Des précisions sont apportées sur la nature des véhicules à usages multiples soumis à la taxe sur les véhicules de sociétés
(TVS) prévue à l'article 1010 du code général des impôts.
Les véhicules taxables à la TVS sont définis par référence aux dispositions du 1 du C de l'annexe II à la
directive 2007/46/CE du Parlement européen et du Conseil, du 5 septembre 2007, établissant un cadre pour la réception des
véhicules à moteur, de leurs remorques et des systèmes, des composants et des entités techniques destinés à ces véhicules dans sa rédaction initiale.
Les véhicules à usages multiples y sont définis comme des véhicules destinés au transport de voyageurs et de leurs bagages
ou de leurs biens dans un compartiment unique.
Or, cette dernière caractéristique ne figurait pas dans les commentaires doctrinaux, suscitant de nombreuses interrogations
sur le champ des véhicules taxables, en particulier dans le cas de véhicules de type 4x4 de modèle pick up.
Cette précision est désormais ajoutée.
Actualité liée :
X
Document lié :
BOI-TFP-TVS-10-20 : TFP - Taxe sur les véhicules de sociétés - Champ d'application -
Véhicules taxables
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00199 | https://bofip.impots.gouv.fr/bofip/10150-PGP.html/identifiant=ACTU-2015-00199 | 2015-10-07 00:00:00 | 455cde2da1bcb0040e4f24678012b53dee1f8fe863d5ad3b0cc9c70378f44a9f | [
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] |
Les instructions ci-après sont publiées par dérogation au principe de la publication mensuelle des
instructions concernant les entreprises et les professionnels.
Séries / Divisions :
IS - GEO, SJ - AGR
Texte :
Le régime d'aide fiscale à l'investissement outre-mer prévu à
l'article 217 undecies du code général des impôts (CGI) et à
l'article 217 duodecies du CGI permet aux entreprises passibles de l'impôt sur les sociétés de déduire de leur
résultat imposable le montant de certains investissements qu'elles réalisent dans les départements d'outre-mer, à Saint-Pierre-et-Miquelon, en Nouvelle-Calédonie, en Polynésie française, à
Saint-Martin, à Saint-Barthélemy, dans les îles Wallis-et-Futuna et les Terres australes et antarctiques françaises, ou de déduire le montant des souscriptions au capital de sociétés qui réalisent de
tels investissements.
Depuis 2009, ce dispositif a fait l'objet de plusieurs aménagements, notamment par
l'article 21 de
la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 et
l'article 67 de
la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014.
Certains nouveaux commentaires mentionnés ci-après sous la rubrique
"documents liés " font l'objet d'une consultation publique du 8 juillet 2015 au 5 août 2015 inclus pour permettre aux personnes intéressées d'adresser leurs remarques
éventuelles à l'administration (les documents liés ci-après soumis en tout ou partie à la consultation publique font l'objet d'une mention en caractère gras à la fin de leur titre précisant les
commentaires concernés). Ces remarques doivent être formulées par courriel adressé à l'adresse suivante :
bureau.b1-dlf@dgfip.finances.gouv.fr. 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.
Du point de vue pratique, les commentaires de ces nouvelles dispositions agissent de la façon suivante sur le plan de
classement :
I - Division IS - GEO : plan du titre 1,
chapitres 3 à 4 avant modification :
Chapitre 3 : Déductions au titre des investissements réalisés dans les DOM et autres collectivités
françaises d'outre-mer
Section 1 : Entreprises bénéficiaires
Section 2 : Nature des investissements
Sous-section 1 : Investissements productifs
Sous-section 2 : Souscription au capital des sociétés
Section 3 : Affectation des investissements
Section 4 : Exercice du droit à déduction, contrôle et sanctions
Chapitre 4 : Incidences de la suppression de l'abattement du tiers sur les bénéfices des exploitations
situées en outre-mer
II - Division IS - GEO : plan du titre 1,
chapitres 3 à 5 après modification :
Chapitre 3 : Déductions au titre des investissements réalisés dans les DOM et autres collectivités
françaises d'outre-mer
Section 1 : Champ d'application
Sous-section 1 : Entreprises bénéficiaires
Sous-section 2 : Nature et localisation des investissements éligibles
Sous-section 3 : Secteurs d'activité éligibles
Sous-section 4 : Souscription au capital des sociétés qui réalisent des investissements outre-mer
Section 2 : Modalités d’application
Sous-section 1 : Exercice du droit à déduction
Sous-section 2 : Obligations de conservation des biens, obligations déclaratives, contrôle et sanctions
Chapitre 4 : Incidences de la suppression de l'abattement du tiers sur les bénéfices des exploitations
situées en outre-mer
Chapitre 5 : Obligations afférentes aux entreprises dont l’activité consiste à obtenir, pour autrui, divers
avantages fiscaux en faveur des investissements outre-mer
III - Tableau de correspondance entre l'ancien et le nouvel identifiant juridique pour les documents
dont le positionnement dans le plan a été modifié :
Ancien identifiant juridique
Identifiant technique
Ancien titre du document
Nouvel identifiant juridique
Identifiant technique
Nouveau titre du document
BOI-IS-GEO-10-30-10
2170
IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans les
DOM et autres collectivités françaises d'outre-mer - Entreprises bénéficiaires
BOI-IS-GEO-10-30-10-10
2170
IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans les
DOM et autres collectivités françaises d'outre-mer - Champ d'application - Entreprises bénéficiaires
BOI-IS-GEO-10-30-20-10
2173
IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans les DOM et autres
collectivités françaises d'outre-mer - Investissements productifs
BOI-IS-GEO-10-30-10-20
2173
IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans les DOM et autres
collectivités françaises d'outre-mer - Nature et localisation des investissements éligibles
BOI-IS-GEO-10-30-30
2071
IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans les DOM et autres
collectivités françaises d'outre-mer - Affectation des investissements
BOI-IS-GEO-10-30-10-30
2071
IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans les DOM et autres
collectivités françaises d'outre-mer - Champ d'application - Secteurs d'activité éligibles
BOI-IS-GEO-10-30-20-20
2167
IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés par les entreprises
dans les DOM et autres collectivités françaises d'outre-mer - Souscription au capital des sociétés
BOI-IS-GEO-10-30-10-40
2167
IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés par les entreprises
dans les DOM et autres collectivités françaises d'outre-mer - Champ d'application - Souscription au capital des sociétés qui réalisent des investissements outre-mer
BOI-IS-GEO-10-30-40
2070
IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans
les DOM et autres collectivités françaises d'outre-mer - Exercice du droit à déduction, contrôle et sanctions
BOI-IS-GEO-10-30-20-10
2070
IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans
les DOM et autres collectivités françaises d'outre-mer - Modalités d'application - Exercice du droit à déduction
Actualité liée :
X
Documents liés :
BOI-IS-GEO-10 : IS - Régime territorial spécifique à l'outre-mer
BOI-IS-GEO-10-30 : IS - Régime territorial spécifique à l'outre-mer - Déductions au
titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer (consultation publique partielle des II-A § 80 et III § 100 et
110)
BOI-IS-GEO-10-30-10 : IS - Régime territorial spécifique à l'outre-mer -
Déductions au titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Champ d'application
BOI-IS-GEO-10-30-10-10 : IS - Régime territorial spécifique à
l'outre-mer - Déduction au titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Champ d'application - Entreprises bénéficiaires (consultation
publique partielle des II § 5, III § 7, V-A § 40 et 55 et V-B § 60)
BOI-IS-GEO-10-30-10-20 : IS - Régime territorial spécifique à l'outre-mer - Déduction
au titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Nature et localisation des investissements éligibles (consultation publique partielle
des I-B § 25 et I-F § 70)
BOI-IS-GEO-10-30-10-30 : IS - Régime territorial spécifique à l'outre-mer - Déduction
au titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Champ d'application - Secteurs d'activité éligibles
BOI-IS-GEO-10-30-10-40 : IS - Régime territorial spécifique à l'outre-mer - Déduction
au titre des investissements réalisés par les entreprises dans les DOM et autres collectivités françaises d'outre-mer - Champ d'application - Souscription au capital des sociétés qui réalisent des
investissements outre-mer (consultation publique partielle des II-D § 163, II-E § 167, III-C § 205 et 207 et IV § 380)
BOI-IS-GEO-10-30-20 : IS - Régime territorial spécifique à l'outre-mer - Déduction au
titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Modalités d'application
BOI-IS-GEO-10-30-20-10 : IS - Régime territorial spécifique à l'outre-mer - Déduction
au titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Modalités d'application - Exercice du droit à déduction (consultation publique
partielle des I-A-1-c § 20 et 25, I-A-1-d § 30 et II-A-1-a § 90)
BOI-IS-GEO-10-30-20-20 : IS - Régime territorial spécifique à l'outre-mer - Déduction
au titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Modalités d'application - Obligations de conservation des biens, obligations déclaratives, contrôle
et sanctions (consultation publique partielle du II-B § 230)
BOI-IS-GEO-10-40 : IS - Régime territorial spécifique à l'outre-mer - Incidences de la
suppression de l'abattement du tiers sur les bénéfices des exploitations situées en outre-mer
BOI-IS-GEO-10-50 : IS - Régime territorial spécifique à l'outre-mer - Obligations
afférentes aux entreprises dont l'activité consiste à obtenir, pour autrui, divers avantages fiscaux en faveur des investissements outre-mer
BOI-SJ-AGR-40 : SJ - Mesures fiscales soumises à agrément préalable - Agréments
délivrés dans le cadre de l'aide fiscale aux investissements réalisés dans les départements ou collectivités d'outre-mer, et les autres collectivités (consultation
publique partielle des I-A § 1, I-B § 20, I-B-2 § 40, I-C § 90, I-C-1-d § 130, I-E-2 § 253, I-F § 255, I-G § 257, II § 260 et IV-A §
310)
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00170 | https://bofip.impots.gouv.fr/bofip/10192-PGP.html/identifiant=ACTU-2015-00170 | 2015-07-08 00:00:00 | 39e10876e5c47d4a61bd15a2d1b950c61d8501c90a417a8e76a9cfa676bdd6a8 | [
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] |
Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Signataire(s) du(des) document(s) lié(s) :
Florence LERAT , Sous-direction du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2020-00218 | https://bofip.impots.gouv.fr/bofip/12425-PGP.html/ACTU-2020-00218-0 | 2020-07-20 00:00:00 | a73b047e1875f3cf5ecfa5a0783702abb7c39c46a62301fd358a53e1ccd39d76 | [
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] |
Séries / Divisions :
TVA - CHAMP ; TVA - BASE ; TVA - DED ; TVA - DECLA ; TVA - SECT ; ANNX
Texte :
À compter du 1er janvier 2021, la taxe sur la valeur ajoutée (TVA) sur les produits pétroliers et assimilés due au moment de la sortie de régime de suspension de la taxe intérieure de consommation sur les produits énergétiques (TICPE) ou de l'importation de ces produits doit être acquittée et déduite auprès des services de la direction générale des finances publiques.
Cette réforme entraîne certaines modifications qui portent sur les cinq points suivants :
- les régimes de suspension de la TICPE, prévus de l'article 158 A du code des douanes à l'article 158 C du code des douanes et de l'article 163 du code des douanes à l'article 167 du code des douanes, sont désormais considérés, pour les produits pétroliers et assimilés, comme des régimes fiscaux suspensifs de TVA de droit commun, prévus au a du 2° du I de l’article 277 A du code général des impôts, sous réserve de particularités. Il en résulte en particulier que, si la TVA sera, comme auparavant, exigible lors la sortie de ces régimes suspensifs (mise à la consommation), cette sortie ne constituera plus un fait générateur de la TVA. En effet, le fait générateur sera déterminé dans les conditions de droit commun pour les opérations réalisées sous le régime (BOI-TVA-BASE-20) ;
- le régime des opérations amont (livraisons de biens, acquisitions intracommunautaires de biens, importations de biens, prestations de services utilisées pour des opérations portant sur des produits pétroliers et assimilés) est modifié. Alors qu'elles étaient auparavant exclues du dispositif de suspension et que la TVA afférente ne pouvait être déduite que de celle devenue exigible lors de la mise à la consommation, elles seront désormais réalisées en suspension de taxe au même titre que les opérations portant sur les produits pétroliers et assimilés ;
- les règles régissant la déduction de la TVA seront désormais les règles de droit commun, sous réserve du maintien de certaines exclusions (BOI-TVA-DED-30-30-40). En particulier, le dispositif des certificats de transfert de droit à déduction propre aux opérations amont mentionnées ci-dessus est supprimé et aucune déduction ne sera plus possible auprès de la direction générale des douanes et des droits indirects ;
- les opérations soumises à la TVA et la TVA exigible relative aux produits pétroliers et assimilés seront désormais déclarées dans les mêmes conditions que les autres opérations de l'assujetti, sur sa déclaration de TVA déposée auprès du service des impôts dont il dépend ;
- les règles régissant le contrôle, le recouvrement, les réclamations, le contentieux, les garanties et les sûretés seront les règles de droit commun de la TVA édictées par le livre des procédures fiscales. En particulier, seul le juge administratif sera compétent.
Ces évolutions s'appliquent pour l'ensemble des sorties de régime de suspension de la TICPE ou des importations de produits pétroliers et assimilés entraînant une exigibilité de la TVA et réalisées à compter du 1er janvier 2021, quelle que soit la date d'intervention du fait générateur des opérations en cause.
À cette occasion, les commentaires anciennement regroupés au sein des BOI-TVA-SECT-10, BOI-TVA-SECT-10-10, BOI-TVA-SECT-10-20, BOI-TVA-SECT-10-30 seront désormais classés dans les documents suivants :
- BOI-TVA-CHAMP-40-40 pour le régime suspensif ;
- BOI-TVA-DED-30-30-40 pour les exclusions du droit à déduction ;
- BOI-TVA-CHAMP-30-30-30-10 pour les livraisons à l'avitaillement ;
- BOI-TVA-SECT-90-30 pour les huiles de graissage usagés.
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-CHAMP-30-30-30-10 : TVA - Champ d'application et territorialité - Exonérations - Opérations afférentes aux navires
BOI-TVA-CHAMP-30-30-30-20 : TVA - Champ d'application et territorialité - Exonérations - Opérations afférentes aux aéronefs
BOI-TVA-CHAMP-30-30-50-10 : TVA - Champ d'application et territorialité - Exonérations - Exportations et opérations assimilées - Achats en franchise - Champ d'application
BOI-TVA-CHAMP-40 : TVA - Champ d'application et territorialité - Régime suspensif
BOI-TVA-CHAMP-40-40 : TVA - Champ d'application et territorialité - Régime suspensif - Opérations relatives aux produits pétroliers sous un régime suspensif
BOI-TVA-BASE-10-20-60-10 : TVA - Base d'imposition - Règles de détermination de la base d'imposition - Règles applicables à des opérations déterminées - Base d'imposition à l'importation des biens
BOI-TVA-BASE-10-20-60-20 : TVA - Base d'imposition - Règles applicables à des opérations déterminées - Cas particuliers relatifs à l'importation des biens
BOI-TVA-BASE-20-40 : TVA - Base d'imposition - Fait générateur et exigibilité - Règles particulières
BOI-TVA-DED-10-20 : TVA - Droits à déduction - Principes généraux - Opérations ouvrant droit à déduction
BOI-TVA-DED-30-30-40 : TVA - Droits à déduction - Exclusions du droit à déduction - Limitations concernant certains biens et services - Produits pétroliers
BOI-TVA-DED-50-20-20 : TVA - Droits à déduction - Remboursement - Régimes particuliers et modalités spécifiques à certaines entreprises
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-SECT : TVA - Régimes sectoriels
BOI-TVA-SECT-10 : TVA - Régimes sectoriels - Produits pétroliers
BOI-TVA-SECT-10-10 : TVA - Régimes sectoriels - Produits pétroliers - Régime suspensif
BOI-TVA-SECT-10-20 : TVA - Régimes sectoriels - Produits pétroliers - Base d'imposition, fait générateur, exigibilité et taux
BOI-TVA-SECT-10-30 : TVA - Régimes sectoriels - Produits pétroliers - Déductions et régime suspensif
BOI-TVA-SECT-90-30 : TVA - Régimes sectoriels - Biens d'occasion, œuvres d'art, objets de collection ou d'antiquité - Dispositions particulières applicables aux biens d'occasion
BOI-ANNX-000479 : Annexe - TVA - Liste indicative des produits exclus du régime suspensif
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00100 | https://bofip.impots.gouv.fr/bofip/12884-PGP.html/ACTU-2021-00100 | 2021-02-24 00:00:00 | 39bde39fbc5d63f6cc0e0b6f8c32ebec9efc7c4cac235a249b7ea9144b5772f1 | [
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] |
Série / Division :
RSA - GEO
Texte :
Cette publication corrige une erreur matérielle concernant la ligne à renseigner sur la déclaration de revenus complémentaires n° 2042 C pour les agents de l’État envoyés dans le territoire des terres australes et antarctiques françaises (TAAF) et ayant conservé leur domicile en France.
Actualité liée :
X
Document lié :
BOI-RSA-GEO-30 : RSA - Exonération et régimes territoriaux - Agents de l’État envoyés dans le territoire des terres australes et antarctiques françaises (TAAF) et personnes relevant d’organismes appelés à intervenir dans ce territoire
Signataire du document lié :
Olivier Lefoulon, chef du bureau expertise juridique | Bulletin officiel des finances publiques - impôts | ACTU-2021-00042 | https://bofip.impots.gouv.fr/bofip/12795-PGP.html/ACTU-2021-00042 | 2021-05-06 00:00:00 | da723167a1a37bc765f55273570fe0b2d9ff3eff7e404d198ccce85ffd6c5314 | [
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Série / Division :
IR - RICI
Texte :
L'article 2 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020 instaure un crédit d'impôt sur le revenu au profit des contribuables domiciliés fiscalement en France qui réalisent des versements, avant le 31 décembre 2022, au titre du premier abonnement, pour une durée minimale de douze mois, à un journal, à une publication de périodicité au maximum trimestrielle ou à un service de presse en ligne d'information politique et générale.
Le taux de ce crédit d'impôt est de 30 %. Il est accordé une fois pour un même foyer fiscal jusqu'au 31 décembre 2022.
Conformément au II de l'article 2 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020, le crédit d’impôt s'applique aux versements effectués à compter d'une date fixée par décret, qui ne peut être postérieure de plus d'un mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'État pour les abonnements souscrits à compter de cette même date.
En application de l’article 1er du décret n° 2021-560 du 7 mai 2021 fixant la date d'entrée en vigueur du crédit d'impôt sur le revenu pour le premier abonnement à un journal, à une publication périodique ou à un service de presse en ligne d'information politique et générale instauré par l'article 2 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020, le crédit d’impôt s’applique aux versements effectués à compter du 9 mai 2021, à raison des abonnements éligibles souscrits à compter de cette même date.
Actualité liée :
X
Documents liés :
BOI-IR-RICI : IR - Réductions et crédits d'impôtBOI-IR-RICI-390 : IR - Réductions et crédits d'impôt - Crédit d’impôt pour le premier abonnement à un journal, à une publication périodique ou à un service de presse en ligne d'information politique et générale
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00191 | https://bofip.impots.gouv.fr/bofip/13113-PGP.html/ACTU-2021-00191 | 2021-05-17 00:00:00 | cc0b6cb6a6929d8e1e2426c94189525387d1f576311d03380f041b6b96d7cb86 | [
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] |
Série / Division :
IR - RICI
Texte :
L'article 114 de la loi n°2020-1721 du 29 décembre 2020 de finances pour 2021 porte les plafonds annuels de versement retenus pour le calcul de la réduction d'impôt au titre des souscriptions en numéraire au capital d'entreprises de presse prévue à l'article 199 terdecies-0 C du code général des impôts, à 10 000 euros pour les contribuables célibataires, veufs ou divorcés, et à 20 000 euros pour les contribuables mariés ou liés par un pacte civil de solidarité soumis à imposition commune.
Actualité liée :
x
Document lié :
BOI-IR-RICI-370 : IR - Réduction d'impôt au titre des souscriptions en numéraire au capital d'entreprises de presse
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00176 | https://bofip.impots.gouv.fr/bofip/13076-PGP.html/ACTU-2021-00176 | 2021-06-21 00:00:00 | 129a4d2c937ad470534e5362000a9f6e86cdb01f08688a2ed5b8655f8151d666 | [
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Série / Division :
IS - RICI
Texte :
L'article 143 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 remplace le seuil de 100 000 ventes permettant de qualifier un nouveau talent au sens du b du II de l'article 220 octies du code général des impôts (CGI) par un seuil de ventes et d’écoutes défini par décret. L'article 1 du décret n° 2020-380 du 30 mars 2020 pris en application de l'article 220 octies du code général des impôts fixe ce seuil de ventes et d'écoutes à 100 000 équivalents-ventes.
En conséquence, l'article 2 du décret n° 2020-380 du 30 mars 2020 modifie la liste des pièces justificatives prévue à l'article 4 du décret n°2006-1764 du 23 décembre 2006 pris pour l'application des articles 220 octies et 220 Q du code général des impôts et relatif à l'agrément des productions phonographiques ouvrant droit au crédit d'impôt pour dépenses dans la production d'œuvres phonographiques.
Par ailleurs, l'article 192 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 assouplit, pour les microentreprises, l’obligation de respecter la clause de francophonie en vertu de laquelle si, au titre d’un exercice, la production d’albums de nouveaux talents d’expression en français ou dans une langue régionale en usage en France est minoritaire (inférieure à 50 %), alors seuls les albums en français ou dans une langue régionale en usage en France sont éligibles au crédit d’impôt.
En outre, conformément à l'article 8 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020, les dépenses exposées par les entreprises de production phonographique sont éligibles à compter de la date de la réception, par le ministre chargé de la culture, d'une demande d'agrément à titre provisoire et non plus à compter de la date de la délivrance de cet agrément.
Enfin, l'article 21 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 proroge le crédit d'impôt pour dépenses de production d'oeuvres phonographiques jusqu'au 31 décembre 2024, étend son assiette aux dépenses de personnels liées aux métiers du digital et aux dépenses liées à la réalisation et à la production de clips vidéo, et augmente temporairement, jusqu'au 31 décembre 2024, les taux et plafonds applicables au dispositif.
Actualité liée :
X
Documents liés :
BOI-IS-RICI-10-10-10 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses de production d'œuvres phonographiques - Champ d'applicationBOI-IS-RICI-10-10-20 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses de production d'œuvres phonographiques - Dépenses éligiblesBOI-IS-RICI-10-10-30 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses de production d'œuvres phonographiques - Modalités de calcul, d'utilisation, de déclaration et de contrôle
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00239 | https://bofip.impots.gouv.fr/bofip/12489-PGP.html/ACTU-2020-00239 | 2021-07-21 00:00:00 | cadc86934034f3e5b44093f1c3ab8c53bd77c29078f0a914c229bcbec838a91e | [
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Séries / Division :
RPPM - RCM ; 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.
Le formulaire de demande d'exonération de retenue à la source sur les revenus distribués versés à des organismes de placement collectif étrangers situés dans un État ou territoire tiers à l'Union européenne, version en langue anglaise du BOI-FORM-00089, est intégré au BOI-RPPM-RCM-30-30-20-70.
Des précisions complémentaires sont apportées au régime fiscal des revenus distribués par les sociétés françaises à certains organismes de placement collectif étrangers.
La présente publication se substitue aux commentaires du BOI-RPPM-RCM-30-30-20-70 soumis à consultation publique du 12 août au 15 septembre 2020.
Actualité liée :
12/08/2020 : RPPM - RCM -LETTRE - FORM - Consultation publique - Exonération de retenue à la source sur les revenus distribués par les sociétés françaises à certains organismes de placement collectif étrangers (CGI, art. 119 bis, 2)
Documents liés :
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-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)
BOI-FORM-000092 : FORM - Income and Profit from Movable Assets (RPPM) - Application for exemption from withholding tax on distributed income paid to foreign undertakings for collective investment (UCIs) that are not listed as one of the types of collective investment vehicle (CIV) in BOI-FORM-000037 and BOI-FORM-000086 (General Tax Code, Art. 119 bis, 2)
Signataire des documents liés :
Florence Lerat, sous directrice de la sécurité juridique des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2021-00274 | https://bofip.impots.gouv.fr/bofip/13343-PGP.html/ACTU-2021-00274 | 2021-10-06 00:00:00 | cb294956c77f4c1b96d81e8be34359482334cd3e3992e76c1dc689728e242277 | [
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Séries / Divisions :
IF - CFE ; SJ - AGR ; LETTRE
Texte :
L'article 1466 C du code général des impôts (CGI) prévoyait, sauf délibération contraire des communes ou des établissements publics de coopération intercommunale dotés d'une fiscalité propre, pour les petites et moyennes entreprises exerçant une activité industrielle, commerciale ou artisanale, une exonération temporaire de cotisation foncière des entreprises sur la valeur locative des immobilisations corporelles afférentes aux créations d'établissement et aux augmentations de bases relatives à ces immobilisations intervenues en Corse à compter du 1er janvier 2002.
Conformément au 4ème alinéa du I de l'article 1466 C du CGI dans sa rédaction antérieure au 12 juin 2021, cette exonération ne trouve plus à s'appliquer à compter du 1er janvier 2013.
Les commentaires doctrinaux afférents à ces dispositifs sont retirés en conséquence.
Actualité liée :
X
Documents liés :
BOI-IF-CFE-10-30-30-30 : IF - Cotisation foncière des entreprises - Exonérations facultatives permanentes - Services d'activités industrielles et commercialesBOI-IF-CFE-10-30-60 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Autres exonérations facultatives temporairesBOI-IF-CFE-10-30-60-40 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Autres exonérations facultatives temporaires - Régime d'aide à l'investissement en CorseBOI-IF-CFE-30 : IF - Cotisation foncière des entreprises - Obligations déclarativesBOI-IF-CFE-30-30 : IF - Cotisation foncière des entreprises - Obligations déclaratives - Déclaration spécifiqueBOI-SJ-AGR-30 : SJ - Mesures fiscales soumises à agrément préalable - Agréments prévus en faveur du développement régional, de l'amélioration des structures et de la reprise d'entreprises en difficultéBOI-SJ-AGR-30-10 : SJ - Mesures fiscales soumises à agrément préalable - Agréments prévus en faveur du développement régional, de l'amélioration des structures et de la reprise d'entreprises en difficulté - Exonération temporaire de contribution économique territorialeBOI-SJ-AGR-30-10-20 : SJ - Mesures fiscales soumises à agrément préalable - Agréments prévus en faveur du développement régional, de l'amélioration des structures et de la reprise d'entreprises en difficulté - Exonération temporaire de contribution économique territoriale - Agrément pour entreprise en difficultés en faveur de l'aide à l'investissement en CorseBOI-LETTRE-000113 : LETTRE - SJ - Modèle de demande à remplir en vue de l'obtention de l'agrément prévu à l'article 1466 C du CGI (aide à l'investissement en Corse)
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00171 | https://bofip.impots.gouv.fr/bofip/13064-PGP.html/ACTU-2021-00171 | 2021-12-01 00:00:00 | 5befc9f5e45c3f70b36f2b22de22f45daf7804b403eadc2df0033d42488999c3 | [
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] |
Séries / Divisions :
RPPM - RCM, BIC - DECLA, REC - PRO
Texte :
La gestion des prélèvements relatifs aux revenus de capitaux mobiliers déclarés à l'appui du formulaire n°
2777-SD (CERFA n° 10024) est transférée aux services des impôts des
entreprises (SIE) et à la direction des grandes entreprises (DGE) depuis le 1er septembre 2018
(arrêté du 28 août 2018 relatif au transfert des obligations déclaratives et de paiement en
matière de prélèvement et retenue à la source sur les revenus de capitaux mobiliers ; CGI, ann. IV, art. 188
C, CGI, ann. IV, art. 188 H à
CGI, ann. IV, art. 188 L, CGI,
ann. IV, art. 188-0 H et CGI, ann. IV, art. 188-0 I).
Ce transfert s'accompagne d'une obligation de télédéclaration et de télépaiement des prélèvements dus au titre des RCM à
compter du 1er septembre 2018
(loi
n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016, art. 15 et décret
n° 2018-756 du 28 août 2018 relatif à l'obligation de souscrire par voie électronique les déclarations établies pour déclarer les prélèvements et retenues à la source dus en application des articles
117 quater, 119 bis, 125-0 A, 125 A et 1678 bis du code général des impôts et L. 138-21 du code de la sécurité sociale).
Actualité liée :
X
Documents liés :
BOI-RPPM-RCM-30-30-10-70 : RPPM - Revenus et profits du patrimoine mobilier - Revenus de capitaux mobiliers, 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 - Mode de paiement
BOI-BIC-DECLA-30-60-40 : BIC - Régimes d'imposition et obligations déclaratives -
Obligations déclaratives - Téléprocédures - Obligations de télétransmission des déclarations de TVA, de CVAE, de résultats et de RCM, et des règlements de TVA, d'IS, de TS, de CVAE et de RCM
BOI-REC-PRO-10-10-10 : REC - Paiement des impositions des professionnels - Impositions auto-liquidées -
Paiements dématérialisés - Télérèglement
BOI-REC-PRO-10-10-20 : REC - Paiement des impositions des professionnels - Impositions auto-liquidées -
Paiements dématérialisés - Paiement par virement bancaire
Signataire des documents liés :
Véronique RIGAL, Sous-directrice des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2019-00224 | https://bofip.impots.gouv.fr/bofip/11635-PGP.html/identifiant=ACTU-2019-00224 | 2019-12-24 00:00:00 | ffc8959ad739ac3c9bd2129f4dd1f32a34569906bc3cf4fe8ae3fe6bbc5d951d | [
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Séries(s)/ Divisions(s) :
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-2013-00042 | https://bofip.impots.gouv.fr/bofip/8588-PGP.html/identifiant=ACTU-2013-00042 | 2013-02-18 00:00:00 | bd4504102bfbc736c4c154979eb5fd0c250996cf492a122ebd318f978f7b4c08 | [
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] |
Séries / Divisions :
TCA - POLL ; LETTRE
Texte :
Les BOI suivants font l'objet d'une consultation publique du 12 janvier 2022 au 12 février 2022 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 : bureau.d2-dlf@dgfip.finances.gouv.fr. 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.
L'article 193 de la loi n° 2018-1317 du 30 décembre 2018 de finances pour 2019 transfère à l'administration fiscale la gestion, le recouvrement et le contrôle des différentes composantes de la taxe générale sur les activités polluantes (TGAP) prévues de l'article 266 sexies du code des douanes (C. douanes) à l'article 266 undecies du C. douanes.
Le décret n° 2020-442 du 16 avril 2020 relatif aux composantes de la taxe générale sur les activités polluantes, dans sa rédaction résultant du décret n° 2021-451 du 15 avril 2021 modifiant le décret n° 2020-442 du 16 avril 2020 relatif aux composantes de la taxe générale sur les activités polluantes, précise de nouvelles règles relatives aux acomptes ainsi que les modalités particulières de régularisation pendant l'année du transfert (2020).
En ce qui concerne les composantes de la taxe portant sur les matériaux d'extraction, les lessives et les émissions polluantes, le transfert est effectif lorsque le fait générateur de ces impositions intervient à compter du 1er janvier 2020. La liquidation, notamment la déclaration, le recouvrement, le contrôle et le contentieux afférents aux impositions pour lesquelles le fait générateur est intervenu avant cette date restent régis par les dispositions antérieures, dont le commentaire figure dans la circulaire de la direction générale des douanes du 27 juin 2019 relative à la taxe générale sur les activités polluantes.
En ce qui concerne la taxe due au titre de l'année 2020, les redevables de ces trois composantes qui le souhaitent peuvent, sauf en ce qui concerne les modalités d'acquittement de l'impôt, les règles déclaratives et celles portant sur le recouvrement, le contrôle ou le contentieux, choisir de se prévaloir des commentaires suivants :
- soit ceux de la circulaire du 27 juin 2019 susmentionnée (voir, en ce sens, la circulaire du 27 avril 2020 relative à la taxe générale sur les activités polluantes) ;
- soit ceux des documents publiés au bulletin officiel des finances publiques référencés ci-dessous dans la rubrique « documents liés ».
Le choix d'une option est effectué, à la discrétion du redevable, pour l'ensemble de ses opérations taxables et de manière exclusive de l'autre option. Un choix différent peut être effectué pour chaque composante de la taxe.
En outre, en ce qui concerne spécifiquement la composante portant sur les matériaux d'extraction, les articles 2 à 4 du décret n° 2020-442 du 16 avril 2020 susmentionné précisent de nouvelles règles concernant la définition des produits taxables. Ces règles entrent en vigueur le 19 avril 2020 et les commentaires y afférents figurant au BOI-TCA-POLL-10 sont opposables à l'administration pour les opérations réalisées à compter de cette même date. Toutefois, à titre de simplification, il est admis qu'un redevable puisse se prévaloir du contenu de ces dispositions et commentaires pour l'intégralité de l'année 2020, y compris pour les opérations réalisées pendant la période du 1er janvier 2020 au 18 avril 2020 ; dans ce cas, il renonce, pour cette période, à se prévaloir des commentaires de la circulaire du 27 juin 2019 susmentionnée. Alternativement, il est également admis que le redevable puisse, pour l'intégralité de l'année 2020, se prévaloir des dispositions du décret n° 2001-172 du 21 février 2001 précisant la définition des matériaux visés au 6 du I de l'article 266 sexies du C. douanes, passibles de la taxe générale sur les activités polluantes, abrogées au 19 avril 2020, ainsi que des commentaires de la circulaire du 27 juin 2019 ; dans ce cas, il renonce à se prévaloir des commentaires du bulletin officiel des finances publiques susmentionnés.
La publication des commentaires relatifs à la composante de la taxe générale sur les activités polluantes portant sur les déchets, pour laquelle le transfert intervient pour les réceptions de déchets réalisées à compter du 1er janvier 2021, interviendra dans un second temps.
Remarque : Conformément à l’article 64 de la loi n°2021-1721 du 29 décembre 2020 de finances pour 2021, la composante de la TGAP portant sur les lubrifiants, huiles et produits lubrifiants prévue au 4 du I de l'article 266 sexies du C. douanes est supprimée à compter du 1er janvier 2020. Pour les faits générateurs antérieurs à cette date, la doctrine administrative est exposée dans la circulaire du 27 juin 2019 relative à la taxe générale sur les activités polluantes.
Actualité liée :
X
Documents liés soumis à consultation publique :
BOI-TCA : TCA - Taxes spéciales sur le chiffre d'affairesBOI-TCA-POLL : TCA - Taxe générale sur les activités polluantesBOI-TCA-POLL-10 : TCA - Taxe générale sur les activités polluantes - Matériaux d'extractionBOI-TCA-POLL-20 : TCA - Taxe générale sur les activités polluantes - LessivesBOI-TCA-POLL-30 : TCA - Taxe générale sur les activités polluantes - Émissions polluantesBOI-TCA-POLL-50 : TCA - Taxe générale sur les activités polluantes - Obligations déclaratives - Recouvrement, contrôle et contentieuxBOI-LETTRE-000253 : LETTRE - TCA - Modèle d'attestation pour l'achat en suspensionBOI-LETTRE-000260 : LETTRE - TCA - Modèle d'attestation pour l'usage non taxable ou indéterminé de matériaux d'extraction
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00269 | https://bofip.impots.gouv.fr/bofip/13331-PGP.html/ACTU-2021-00269 | 2022-01-12 00:00:00 | ee39f1f70664b856c7bab1fd89487e17ddc19b801f5f5d76cfc60c20388282af | [
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] |
Séries / Division :
CF - CPF ; ANNX
Texte :
Compte tenu de la généralisation de l'obligation de transmettre les déclarations par voie électronique, la procédure d'agrément des concepteurs de logiciels pour l'édition laser de certains imprimés fiscaux est devenue obsolète.
En conséquence, les commentaires relatifs à l'agrément laser sont retirés.
Actualité liée :
X
Documents liés :
BOI-CF-CPF-20 : CF - Obligations des contribuables liées au contrôle - Obligations déclaratives
BOI-CF-CPF-20-10 : CF - Obligations des contribuables liées au contrôle - Tableau récapitulatif des délais de souscription des principales déclarations fiscales jusqu'en 2015
BOI-CF-CPF-20-15 : CF - Obligations des contribuables liées au contrôle - Tableau récapitulatif des délais de souscription des principales déclarations fiscales à compter de 2015
BOI-CF-CPF-20-20 : CF - Obligations des contribuables liées au contrôle et à la prévention de la fraude - Édition laser d'imprimés fiscaux
BOI-CF-CPF-20-20-10 : CF - Obligations des contribuables liées au contrôle - Edition laser d'imprimés fiscaux en matière de TVA
BOI-CF-CPF-20-20-20 : CF - Obligations des contribuables liées au contrôle et à la prévention de la fraude - Obligations déclaratives - Édition laser d'imprimés fiscaux autres qu'en matière de TVA
BOI-ANNX-000272 : ANNEXE - CF - Liste des concepteurs agréés en 2020 par l'ESI de Reims pour certaines déclarations
BOI-ANNX-000273 : ANNEXE - CF - Liste des imprimés ayant été agréés en 2020 pour chaque concepteur, par l'ESI de Reims
Signataire des documents liés :
Véronique Rigal, sous directrice des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2021-00236 | https://bofip.impots.gouv.fr/bofip/13248-PGP.html/ACTU-2021-00236 | 2022-02-09 00:00:00 | 55234f1f8548981329453bfa9691a17294871195884a28a4349efe9023fe44a5 | [
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Série / Division :
BAREME
Texte :
L'article 2 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 prévoit, pour les revenus perçus ou réalisés à compter du 1er janvier 2022, l’ajustement des limites des tranches de revenus des grilles de taux par défaut du prélèvement à la source, prévues aux a à c du 1 du III de l'article 204 H du code général des impôts (CGI), en fonction de l’évolution du barème de l’impôt sur le revenu, dont les limites des tranches ont été indexées au taux de 1,4 %.
Par ailleurs, le montant de l'abattement applicable aux contrats courts, prévu au d du 1 du III de l'article 204 H du CGI pour l'application des grilles de taux par défaut, est mis à jour de l'augmentation du salaire minimum de croissance au 1er janvier 2022.
Le BOI-BAREME-000037 est mis à jour en conséquence.
Actualité liée :
X
Document lié :
BOI-BAREME-000037 : BAREME - IR - Prélèvement à la source de l'impôt sur le revenu - Grilles de taux par défaut et montant de l'abattement pour les contrats courts
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00310 | https://bofip.impots.gouv.fr/bofip/13421-PGP.html/ACTU-2021-00310 | 2022-03-02 00:00:00 | 5e9dd21276235d4580ec8c4919559a232d263c22f6ac16642a8fcb9278db26a1 | [
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] |
Série / Division :
IF - TFB
Texte :
La présente publication commente diverses dispositions législatives qui modifient les exonérations de taxe foncière sur les propriétés bâties (TFPB) prévues à l’article 1382 du code général des impôts (CGI).
1/ Conséquences de la redescente de la part départementale de TFPB aux communes
Le II de l'article 16 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 transfère la part départementale de TFPB aux communes.
Afin de tirer les conséquences de ce transfert, les conditions d'exonération de la part communale de TFPB prévues au 1° de l'article 1382 du CGI sont adaptées.
Ainsi, à compter de 2021 et s'ils respectent les conditions de l'article précité, les immeubles départementaux situés sur le territoire d'un autre département sont exonérés de la TFPB en vigueur à hauteur du taux communal appliqué en 2020, tandis que les immeubles communaux situés sur le territoire d'une autre commune sont exonérés dans la limite du taux départemental appliqué en 2020.
Par ailleurs, les dispositions des 1°, 1° bis, 2°, 3°, 4° et 6° de l'article 1382 du CGI exonèrent de la TFPB les propriétés publiques affectées à un service public ou d’utilité générale et non productives de revenus, les immeubles construits dans le cadre d'un contrat de partenariat qui, à l'expiration du contrat, sont incorporés au domaine public, les propriétés appartenant aux grands ports maritimes, les ouvrages établis pour la distribution d'eau potable et appartenant aux communes rurales ou syndicats de communes, les édifices affectés à l'exercice du culte et les bâtiments affectés à un usage agricole.
2/ Diverses modifications apportées au champ de l'exonération
En application du dernier alinéa de l'article 1382 du CGI, issu de l'article 171 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, l'exercice d'une activité de production d'électricité d'origine photovoltaïque, qu'elle soit productive de revenus ou non, ayant pour support un immeuble mentionné ci-dessus n'est pas de nature à remettre en cause l'exonération de la TFPB. Cette mesure s’applique depuis les impositions établies au titre du 1er janvier 2019.
Font l'objet de commentaires distincts les modifications de l'article 1382 du CGI issues de l'article 129 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 qui prévoit le maintien de l’exonération de la TFPB des bâtiments affectés à un usage agricole lorsque les recettes des activités accessoires non agricoles représentent moins de 10 % des recettes totales de l’activité dans le bâtiment au cours des trois dernières années.
En outre, l'article 169 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a étendu le champ d'application de l'exonération de la TFPB des propriétés publiques prévue par le 1° de l'article 1382 du CGI aux immeubles des groupements de coopération sanitaire (GCS) de moyens de droit public mentionnés au I de l'article L. 6133-3 du code de la santé publique (CSP).
Ce régime d'exonération n'est applicable qu'aux immeubles occupés par les établissements publics de santé (EPS) mentionnés à l'article L. 6141-1 du CSP, lorsqu'ils sont affectés à un service public ou d'utilité générale et non productifs de revenus au regard des GCS qui en sont propriétaires. Le commentaire de ces nouvelles dispositions est inséré dans le BOI-IF-TFB-10-50-10-10.
L'extension du champ d'application de l'exonération prévue au 1° de l'article 1382 du CGI a pour effet d'étendre celui de l'exonération prévue au 1° bis de l'article 1382 du CGI. Ainsi, sont exonérés de TFPB, pendant toute la durée du contrat, les immeubles construits dans le cadre de contrats de partenariat et de baux emphytéotiques hospitaliers conclus avec un GCS de moyens de droit public, lorsqu'ils doivent être incorporés au domaine de ce dernier à l'expiration du contrat, conformément aux clauses de ce contrat.
Ce régime d'exonération n'est applicable qu'aux immeubles occupés par des EPS, affectés à un service public ou d'utilité générale et non productifs de revenus au regard des GCS qui doivent en devenir propriétaires (BOI-IF-TFB-10-50-10-50).
3/ Aménagements divers
Les commentaires relatifs aux exonérations de la TFPB applicables aux propriétés publiques sont mis à jour et réorganisés pour tenir compte de plusieurs évolutions législatives et jurisprudentielles antérieures.
Enfin, le BOI-IF-TFB-10-50-10-40 relatif à l'application de l'exonération de la TFPB aux dépendances du domaine public est rapporté.
Actualité liée :
X
Documents liés :
BOI-IF-TFB-10-50-10 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations permanentes - Propriétés publiques
BOI-IF-TFB-10-50-10-10 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations permanentes - Propriétés publiques - Immeubles visés
BOI-IF-TFB-10-50-10-20 : IF - Taxe foncière sur les propriétés bâties - Champ d’application et territorialité - Exonérations permanentes - Propriétés publiques - Affectation à un service public ou d'utilité générale
BOI-IF-TFB-10-50-10-30 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations permanentes - Propriétés publiques - Absence de revenus
BOI-IF-TFB-10-50-10-40 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations permanentes - Propriétés publiques - Dépendances du domaine public
BOI-IF-TFB-10-50-10-50 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations permanentes - Propriétés publiques - Immeubles construits dans le cadre du partenariat de l'État et de ses établissements publics
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00163 | https://bofip.impots.gouv.fr/bofip/13042-PGP.html/ACTU-2021-00163 | 2022-06-08 00:00:00 | 81740a7321a5257bb970e0c6eed3d33803379efac63e78c4591fdb6444f5db77 | [
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Série / Division :
TFP - TEM
Texte :
1/ L'article 101 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 a étendu l'application de la taxe annuelle sur les installations de production d'électricité utilisant l'énergie mécanique du vent situées dans les eaux intérieures ou la mer territoriale, prévue à l'article 1519 B du code général des impôts, aux installations situées en zone économique exclusive (ZEE).
La programmation pluriannuelle de l’énergie et les documents stratégiques de façade prévoient la création de parcs éoliens en mer en ZEE. Or, pour ces futurs parcs situés en ZEE, le régime fiscal ne prévoyait pas d’équivalent à la taxe due pour les éoliennes maritimes situées dans les eaux intérieures ou la mer territoriale.
Il a donc été décidé d'étendre l’application de la taxe existante sur les éoliennes en mer situées sur le domaine public maritime aux futures éoliennes situées dans la ZEE. Cette mesure s'appliquera aux nouveaux parcs éoliens dont les exploitants ont été retenus, à compter du 1er janvier 2022, à l'issue d'une procédure de mise en concurrence, en application de l'article L. 311-11 du code de l'énergie.
2/ Par ailleurs, l'article 101 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 prévoit que la revalorisation annuelle du tarif de la taxe sur les éoliennes maritimes s'effectue dorénavant selon 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.
Cette disposition s'applique au tarif de la taxe due à compter de 2023.
Actualité liée :
X
Document lié :
BOI-TFP-TEM : TFP - Taxe sur les éoliennes maritimes
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00078 | https://bofip.impots.gouv.fr/bofip/13587-PGP.html/ACTU-2022-00078 | 2022-06-22 00:00:00 | 4b0ca9f5cd63b62880ddcaf67e63ac7fd5863132bdd8bc71944066ab205586e7 | [
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] |
Séries / Division :
IR - PAS ; BAREME
Texte :
L'arrêté du 29 juillet 2022 relatif au relèvement du salaire minimum de croissance majore le SMIC de 2,01 % à compter du 1er août 2022. Par suite, le montant de l'abattement applicable aux contrats courts, prévu au d du 1 du III de l'article 204 H du code général des impôts pour l'application des grilles de taux par défaut, est actualisé.
Le BOI-BAREME-000037 est mis à jour en conséquence.
Actualité liée :
X
Document lié :
BOI-BAREME-000037 : BAREME - IR - Prélèvement à la source de l'impôt sur le revenu - Grilles des taux par défaut et montant de l'abattement pour les contrats courts
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00125 | https://bofip.impots.gouv.fr/bofip/13687-PGP.html/ACTU-2022-00125 | 2022-11-02 00:00:00 | 8bca67b6128a2f8d8ae918dbf8c67e5f24c82c117c6d84f0088811f983a5b12b | [
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] |
Séries / Divisions :
RPPM - PVBMI ; RES - RPPM
Texte :
Des précisions sont apportées sur le mécanisme de report d'imposition obligatoire des plus-values réalisées lors de certaines opérations d'apport de titres ou droits, codifié à l'article 150-0 B ter du code général des impôts :
d'une part, sur les possibilités d'imputation des moins-values ou pertes réalisées lors de la cession ou de l'annulation des titres reçus en rémunération de l'apport sur la plus-value dont le report d'imposition expire ;
d'autre part, sur les conséquences, pour le bénéfice du report d'imposition, d'une réduction de capital de la société émettrice des titres reçus en rémunération de l'apport, réalisée par voie de réduction de la valeur nominale des titres et motivée par des pertes.
Actualité liée :
X
Documents liés :
BOI-RPPM-PVBMI-30-10-60-20 : RPPM - Plus-values sur biens meubles incorporels - Modalités d'imposition - Fait générateur - Régime du report d'imposition applicable aux plus-values d'apport de titres à une société contrôlée par l'apporteur - Modalités d'imposition des plus-values placées en report d'imposition
BOI-RES-RPPM-000114 : RES - Revenus et profits du patrimoine mobilier - Plus-values sur biens meubles incorporels - Fin du report d'imposition (CGI, art. 150-0 B ter) - Imputation des moins-values sur la plus-value dont le report expire
BOI-RES-RPPM-000115 : RES - Revenus et profits du patrimoine mobilier - Plus-values sur biens meubles incorporels - Fin du report d'imposition (CGI, art. 150-0 B ter) - Réduction de capital de la société émettrice des titres reçus en rémunération de l'apport, réalisée par voie de réduction de la valeur nominale des titres et motivée par des pertes
Signataire des documents liés :
Daniel Pomeranc, chef du bureau d'appui et de coordination des contrôles
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00103 | https://bofip.impots.gouv.fr/bofip/13646-PGP.html/ACTU-2022-00103 | 2022-12-07 00:00:00 | 32ca56051fbf36e1390fb0847e2640b99489e534032ad4972b519437b3e7bba7 | [
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Série / Division :
IF - CFE
Texte :
Les coopératives agricoles, leurs unions et les sociétés d'intérêt collectif agricole (SICA) sont exonérées de cotisation foncière des entreprises (CFE) lorsqu'elles remplissent les conditions prévues aux 1° et 2° du I de l'article 1451 du code général des impôts (CGI). Dans le cas contraire, leur base d'imposition est réduite de moitié conformément au 1° du I de l'article 1468 du CGI.
Néanmoins, la doctrine actuelle commentant les dispositions du a du II de l'article 1451 du CGI et du a du 1° du I de l'article 1468 du CGI prévoit que l'exonération et la réduction de base ne s'appliquent pas aux sociétés coopératives agricoles, à leurs unions et aux SICA dont les parts sont admises aux négociations sur un marché réglementé ou offertes au public sur un système multilatéral de négociation soumis aux dispositions du II de l'article L. 433-3 du code monétaire et financier.
L’article 16 de l’ordonnance n° 2009-80 du 22 janvier 2009 relative à l'appel public à l'épargne et portant diverses dispositions en matière financière a réduit cette exclusion du bénéfice de l'exonération aux seules sociétés coopératives qui émettent des parts, c’est-à-dire des titres représentatifs de capital social, sur un marché réglementé ou offertes au public.
À cet égard, les titres participatifs émis dans les conditions prévues par l'article L. 228-36 du code de commerce (C. com.) et par l'article L. 228-37 du C. com. ne sont pas représentatifs de parts de capital social et ne donnent aucun droit de vote. Par conséquent, les sociétés coopératives agricoles, leurs unions et les SICA peuvent continuer à bénéficier de l’exonération ou de la réduction de base de CFE prévues à l’article 1451 du CGI et à l'article 1468 du CGI, sous réserve de respecter les autres conditions, quand bien même elles émettraient des titres participatifs pour élargir leurs sources de financement.
Le commentaire de cette disposition est inséré au I-D-1-a § 290 du BOI-IF-CFE-10-30-10-30.
La présente publication intègre, par ailleurs, des précisions sur les modalités de décompte des salariés à la suite des modifications du calcul de l'effectif salarié opérées par l'article 12 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et à la transformation des entreprises (dite loi PACTE).
Enfin, les commentaires relatifs à l'exonération et la réduction de base de CFE sont mis à jour et réorganisés pour tenir compte de plusieurs évolutions législatives et jurisprudentielles.
Actualité liée :
X
Documents liés :
BOI-IF-CFE-10-30-10-30 : IF - Cotisation foncière des entreprises - Personnes et activités exonérées - Exonérations de plein droit permanentes - Sociétés coopératives agricoles et leurs unions, sociétés d'intérêt collectif agricole et organismes agricoles divers
BOI-IF-CFE-20-30-20 : IF - Cotisation foncière des entreprises - Réduction de la base d'imposition - Coopératives agricoles et entreprises assimilées
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00012 | https://bofip.impots.gouv.fr/bofip/13475-PGP.html/ACTU-2022-00012 | 2022-12-28 00:00:00 | bf0b4df703d9849c8c1368549a4970772791201c0646e9b578ab5bdaf6d643b0 | [
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] |
Série / Divisions :
IR - BASE ; IR - LIQ ; IR - PAS
Texte :
L'article 2 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 prévoit l'indexation, au taux de 5,4 %, des limites des tranches du barème de l'impôt sur le revenu prévu à l'article 197 du code général des impôts et des seuils et limites qui lui sont associés.
Cette revalorisation, qui s'applique à compter de l'impôt dû en 2023 sur les revenus de l'année 2022, concerne notamment le plafonnement de l'avantage maximal en impôt procuré par les demi-parts supplémentaires de quotient familial.
Actualité liée :
X
Documents liés :
BOI-IR-BASE-40 : IR - Base d'imposition - Abattements spéciaux pour personnes âgées, invalides ou enfants à charge ayant fondé un foyer distinct
BOI-IR-LIQ-20-10 : IR - Liquidation - Calcul de l'impôt - Détermination de l'impôt brut
BOI-IR-LIQ-20-20-20 : IR - Liquidation - Calcul de l'impôt - Corrections affectant le montant de l'impôt brut - Plafonnement des effets du quotient familial
BOI-IR-LIQ-20-20-30 : IR - Liquidation - Calcul de l'impôt - Correction affectant le montant de l'impôt brut - Décote prévue au 4 du I de l'article 197 du code général des impôts
BOI-IR-PAS-20-20-10 : IR - Prélèvement à la source - Calcul du prélèvement - Taux du prélèvement - Taux déterminé pour le foyer fiscal (« taux de droit commun »)
BOI-IR-PAS-20-20-30-10 : IR - Prélèvement à la source - Calcul du prélèvement - Taux du prélèvement - Taux par défaut - Situations et modalités d'application
BOI-IR-PAS-20-20-30-20 : IR - Prélèvement à la source - Calcul du prélèvement - Taux du prélèvement - Taux par défaut - Option pour le taux par défaut
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00039 | https://bofip.impots.gouv.fr/bofip/13837-PGP.html/ACTU-2023-00039 | 2023-06-26 00:00:00 | a67dfe1fcedc11b57d08b7a27b345c63470ee91960035269944e1ad5de8792db | [
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] |
Série / Division :
ENR - DMTG
Texte :
L'article 24 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 a modifié l'article 793 bis du code général des impôts.
Ainsi, le seuil au-delà duquel l'exonération partielle applicable aux mutations à titre gratuit de biens ruraux et de parts de groupements fonciers agricoles passe de 75 % à 50 % est porté de 300 000 € à 500 000 € lorsque le bénéficiaire conserve le bien reçu pendant cinq années supplémentaires soit une durée de conservation totale de dix années.
Actualité liée :
X
Documents liés :BOI-ENR-DMTG-10-20-30-20 : ENR - Mutations à titre gratuit de meubles ou d'immeubles - Successions - Champ d'application des droits de mutation par décès - Exonérations en raison de la nature des biens transmis - Bien rural donné à bail à long termeBOI-ENR-DMTG-10-20-30-30 : ENR - Mutations à titre gratuit de meubles ou d'immeubles - Successions - Champ d'application des droits de mutation par décès - Exonérations en raison de la nature des biens transmis - Parts de groupements fonciers agricolesBOI-ENR-DMTG-10-50-50 : ENR - Mutations à titre gratuit - Successions - Tarifs et liquidation des droits - Liquidation des droits en cas de transmissions à titre gratuit successives entre les mêmes personnes
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00041 | https://bofip.impots.gouv.fr/bofip/13839-PGP.html/ACTU-2023-00041 | 2023-07-11 00:00:00 | 55df72cd99960cf0a5c7ed8c55188560cd7ee3e70b94388a3c7d6344ab92e5fe | [
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Série / Division :IS - RICITexte :L'article 54 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 proroge jusqu'au 31 décembre 2027 le crédit d'impôt pour dépenses de production d’œuvres phonographiques prévu à l'article 220 octies du code général des impôts.Actualité liée :XDocument lié :BOI-IS-RICI-10-10 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses de production d'œuvres phonographiquesSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00042 | https://bofip.impots.gouv.fr/bofip/14151-PGP.html/ACTU-2024-00042 | 2024-02-14 00:00:00 | 6e2e1e0e23d73aa6b963aa1a8d2107262277cf930276721cd8953c6412fc15ae | [
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null | Bulletin officiel des finances publiques - impôts | BOI-CARTE-000001 | https://bofip.impots.gouv.fr/bofip/5104-PGP.html/identifiant=BOI-CARTE-000001-20130617 | 2013-06-17 00:00:00 | null | null |
Je soussigné :
demeurant :
m’engage à conserver les parts n°…..........de la société
…..............................jusqu’au terme de l’engagement de location du logement ou de conservation des parts souscrit par cette société et annexé au présent engagement.
Nature de l’investissement (acquisition d’un logement par l’intermédiaire d’une société non
soumis à l’impôt sur les sociétés autre qu’une SCPI ou souscription au capital initial ou aux augmentations de capital d’une SCPI) :
Prix d’acquisition ou de souscription effectivement acquitté au 31 décembre :
A , le
(signature)
Nota : Joindre une copie de l’engagement souscrit par la société. | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000015 | https://bofip.impots.gouv.fr/bofip/5153-PGP.html/identifiant=BOI-LETTRE-000015-20130715 | 2013-07-15 00:00:00 | 59c8b50b8a7636dec0f4def800ecef88629a3c2fa30741cc18978cb17e9f24fd | [
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] |
I. Revenus immobiliers
A. Définition
1
L'article 6, § 2, de la convention prévoit que la notion de bien immobilier est définie
conformément au droit de l'État contractant où est situé le bien considéré.
Ce même paragraphe 2 de l'article 6 précise cependant que sont notamment considérés comme biens
immobiliers, les accessoires, le cheptel mort ou vif des exploitations agricoles et forestières, les droits auxquels s'appliquent les dispositions du droit privé concernant la propriété foncière,
l'usufruit des biens immobiliers et les droits à des redevances variables ou fixes pour l'exploitation ou la concession de l'exploitation de gisements minéraux, sources et autres richesses du sol.
Par ailleurs, l'article 6, § 3 indique expressément que les stipulations du paragraphe 1 de cet
article s'appliquent également aux revenus des biens qui, suivant la législation fiscale de l'État contractant où lesdits biens sont situés, sont assimilés aux revenus des biens immobiliers.
10
Aussi bien, du côté français, compte tenu d'une part de la définition donnée par l'article 6, §
2, susvisé, d'autre part de la règle d'imposition fixée par le paragraphe 3 dudit article, il faut entendre, d'une manière générale, par revenus des biens immobiliers entrant dans le champ
d'application de l'article 6, tous les revenus des biens auxquels ce caractère est reconnu par la législation fiscale française.
En conséquence, cette définition des revenus des biens immobiliers s'applique aux produits des
droits sociaux possédés par les associés ou actionnaires des sociétés qui ont, en fait, pour unique objet, soit la construction ou l'acquisition d'immeubles ou de groupes d'immeubles en vue de leur
division par fractions destinées à être attribuées à leurs membres en propriété ou en jouissance, soit la gestion de ces immeubles ou groupes d'immeubles ainsi divisés, c'est-à-dire les droits détenus
dans les sociétés immobilières dotées de la transparence fiscale en vertu de l'article 30-I de la
loi n° 63-254 du 15 mars 1963
(CGI, art. 1655 ter).
Le même caractère doit également être reconnu aux revenus retirés des droits détenus dans des
sociétés dont l'actif est constitué principalement par des terrains à bâtir ou des biens assimilés
(loi n° 63-1241 du 19 décembre 1963, art.3, § VI, 1)
ainsi que dans des sociétés civiles immobilières de toute nature non régies par l'article 30-I de la loi du 15 mars 1963 susvisée et dont le patrimoine est composé essentiellement par des immeubles
autres que des terrains à usage agricole ou forestier (loi du 19 décembre 1963, art.4, § II.).
Par contre, l'article 6, § 2, déjà visé, de la convention, spécifie que les navires, bateaux et
aéronefs ne sont pas considérés comme des biens immobiliers.
B. Règles d'imposition
20
Conformément aux stipulations du paragraphe 1 de l'article 6 de la convention, l'imposition
des revenus des biens immobiliers est attribuée à l'État où ces biens sont situés.
Le paragraphe 3 dudit article 6 précise que cette règle s'applique d'une part aux revenus
desdits biens provenant de l'exploitation directe, de la location ou de l'affermage ainsi que de toute autre forme d'exploitation de biens immobiliers, d'autre part aux revenus de biens qui, suivant
la législation fiscale de l'État contractant où lesdits biens sont situés, sont assimilés aux revenus de biens immobiliers.
Elle s'applique généralement, selon le paragraphe 4 du même article, aux revenus des biens
immobiliers d'une entreprise ainsi qu'aux biens de cette nature qui servent à l'exercice d'une profession libérale.
C. Plus-values immobilières
30
Conformément aux stipulations de l'article 14-1 de la convention, les plus-values réalisées à
l'occasion de l'aliénation de parts ou actions de sociétés conférant à leurs possesseurs le droit à la propriété ou à la jouissance d'immeubles ou de fractions d'immeubles sont imposables dans l'État
contractant sur le territoire duquel ces immeubles sont situés, selon les dispositions de la législation interne de cet État.
En vertu de ce même article 14-1, les plus-values réalisées à l'occasion de l'aliénation de
parts ou actions de sociétés dont l'actif est constitué essentiellement par des biens immobiliers, sont également imposables dans l'État sur le territoire duquel ces biens immobiliers sont situés,
selon les dispositions de la législation de cet État.
Bien entendu, en ce qui concerne les impôts français, ces stipulations doivent, en tant
qu'elles visent plus spécialement les plus-values immobilières, être regardées comme trouvant en fait à jouer toutes les fois que la législation interne permet l'imposition de ces plus-values
(loi n°63-254 du 15 mars 1963 (art. 28 et 29) et
loi de finances n° 63-1241 du 19 décembre 1963 (art.3 et
4)).
II. Bénéfices agricoles
40
La règle de l'imposition dans l'État de la situation des biens est également applicable,
conformément aux stipulations de l'article 6, § 3, de la convention, aux revenus provenant des entreprises agricoles et forestières.
Les bénéfices produits par ces entreprises sont imposables, dans chaque État, dans les
conditions prévues par la législation interne.
III. Bénéfices industriels et commerciaux
50
Sous réserve de l'exception concernant les revenus provenant des entreprises de navigation
maritime et aérienne visées ci-après (cf. III-C § 110), les bénéfices industriels et commerciaux sont imposables dans l'État sur le territoire duquel se trouve un établissement
stable de l'entreprise (art. 7, § 1).
A. Définition de l'établissement stable
60
L'article 5, § 1, prévoit que l'expression « établissement stable » désigne une installation
fixe d'affaires où une entreprise exerce tout ou partie de son activité.
Constituent notamment des « établissements stables », un siège de direction, une succursale,
un bureau, une usine, un atelier, une mine, carrière ou autre lieu d'extraction de ressources naturelles, un chantier de construction ou de montage dont la durée dépasse douze mois.
Par ailleurs, les différentes situations dans lesquelles le caractère d'établissement stable
ne peut être reconnu à certaines installations sont énumérées aux alinéas a à e de l'article 5, § 3, qui visent notamment les dépôts et entrepôts de marchandises, les comptoirs d'achats et les bureaux
d'informations, de publicité ou de recherche.
D'autre part, les paragraphes 6 et 7 de l'article 5 de la convention précisent respectivement,
au regard de la notion d'établissement stable, la situation des entreprises utilisant le concours d'intermédiaires ou de représentants autonomes et celle des entreprises associées.
Enfin, il est précisé, qu'en vertu des stipulations du paragraphe 5 de l'article 5, une
entreprise d'assurance de l'un des États contractants est considérée comme ayant un établissement stable dans l'autre État contractant dès l'instant que, par l'intermédiaire d'un représentant
n'entrant pas dans la catégorie des personnes visées au paragraphe 6 du même article elle perçoit des primes sur le territoire de ce dernier État ou assure des risques situés sur ce territoire.
B. Détermination du bénéfice imposable
1. Principe
70
Sous réserve de l'exception concernant les entreprises de navigation maritime ou aérienne
(cf. III-C § 110), les bénéfices industriels et commerciaux réalisés par une entreprise de l'un des deux États sur le territoire de l'autre État, sont imposables dans cet autre
État, mais uniquement dans la mesure où les bénéfices sont imputables à l'établissement stable qui s'y trouve situé (art. 7, § 1).
2. Détermination des bénéfices de l'établissement stable
80
Le bénéfice de l'établissement stable est déterminé dans les conditions fixées aux paragraphes
2 à 6 de l'article 7 de la convention.
Pour l'essentiel, ces bénéfices doivent s'entendre de ceux qu'aurait pu réaliser ledit
établissement stable s'il avait constitué une entreprise distincte et séparée exerçant des activités identiques ou analogues et traitant, en toute indépendance, avec l'entreprise dont il relève.
Sur un plan pratique, le bénéfice d'un établissement stable sis en France doit, en principe,
être déterminé d'après les résultats du bilan de cet établissement, compte tenu notamment de toutes les dépenses imputables à celui-ci, y compris la quote-part des dépenses de direction et des frais
généraux d'administration qui doit y être rattachée.
Néanmoins, dans le cas où l'établissement stable ne serait pas en mesure de tenir une
comptabilité distincte, le bénéfice imputable à cet établissement pourrait être déterminé suivant des critères appropriés aux circonstances de fait.
Chaque année, les bénéfices à imputer à l'établissement stable doivent être calculés selon la
même méthode (art. 7, § 5) ; il n'est dérogé à cette règle que si des motifs valables et suffisants l'exigent.
3. Bénéfices sur achats
90
Les installations exclusivement utilisées en vue d'effectuer des achats ne sont pas regardées
par la convention comme des établissements stables (art. 5, § 3, d). Le paragraphe 4 de l'article 7 stipule, dans le même esprit, qu'aucun bénéfice n'est imputé à un établissement stable du fait que
cet établissement a, parallèlement à d'autres activités, et d'une manière accessoire, effectué des achats pour le compte de l'entreprise. Bien entendu, dans cette hypothèse, il doit également être
fait abstraction, lors de la détermination des résultats de l'établissement stable, des dépenses se rapportant à ces opérations d'achat.
4. Transferts de bénéfices
100
Pour prévenir les transferts indirects de bénéfices entre établissements stables d'une même
entreprise située dans les deux pays, la convention prévoit (art. 7, § 2) que le bénéfice à attribuer à un établissement stable doit s'entendre des résultats que cet établissement aurait normalement
réalisés à égalité de situation s'il avait constitué une entreprise autonome.
Le texte prévoit également qu'il peut être procédé à la rectification des bénéfices taxables
lorsqu'une entreprise de l'un des deux États, du fait de sa participation directe ou indirecte à la direction, au contrôle ou au capital d'une entreprise de l'autre État fait ou impose à cette
entreprise, dans leurs relations commerciales ou financières, des conditions différentes de celles qui seraient consenties à des entreprises indépendantes (art. 9).
Les bénéfices qui, sans ces conditions, auraient normalement été obtenus par l'une des
entreprises, mais qui ont été de la sorte transférés à l'autre entreprise, doivent être rapportés aux résultats imposables de la première entreprise.
La même règle est applicable lorsque les mêmes personnes participent directement ou
indirectement à la direction, au contrôle ou au capital de chacune de ces deux entreprises.
Bien entendu, les rectifications effectuées par l'un des États, du chef des stipulations
analysées sous les paragraphes 7 et 8 ci-dessus ne présentent pas un caractère obligatoire pour l'autre État. Il appartient, le cas échéant, aux autorités compétentes des deux États de s'entendre sur
la répartition de la base imposable.
Les difficultés qui se présenteraient dans le domaine considéré devraient être soumises à la
direction de la Législation fiscale, sous-direction E, bureau E1: bureau.e1-dlf@dgfip.finances.gouv.fr.
C. Entreprises de navigation maritime ou aérienne
110
Par dérogation au principe général de l'imposition par établissement stable, le paragraphe 1
de l'article 8 de la convention prévoit que les bénéfices provenant de l'exploitation, en trafic international, de navires ou d'aéronefs ne sont imposables que dans l'État contractant où se trouve le
siège de la direction effective de l'entreprise. Si celui-ci est à bord d'un navire, ce siège est réputé situé dans l'État contractant où se trouve le port d'attache de ce navire, ou à défaut de port
d'attache, dans l'État contractant dont l'exploitant du navire est résident.
IV. Impôt de distribution : Sociétés portugaises exerçant une activité en France
120
L'article 10, § 1, de la convention prévoit que les sociétés résidentes d'un État qui
possèdent un établissement stable dans l'autre État peuvent être soumises à l'impôt prélevé au titre des distributions de bénéfice prévu par la législation interne de cet autre État, étant toutefois
entendu que le taux applicable est celui qui résulte de l'application du paragraphe 2 de l'article 11 de la convention, soit 15 %.
Du côté français, il résulte de ces stipulations, que les sociétés résidentes du Portugal qui
possèdent un établissement stable en France restent soumises en ce qui concerne les répartitions de bénéfices qu'elles effectuent, à la retenue à la source applicable à ces répartitions
(CGI, art. 115 quinquies) ; toutefois, le taux applicable est celui de 15 %.
A ce point de vue, il est précisé que le taux de 15 % s'applique à tous les stades de
l'imposition pratiquée en France sur les établissements stables de sociétés portugaises, dans les conditions prévues à l'article 10 de la convention.
Conformément aux dispositions de la législation française auxquelles se réfère expressément,
dans son premier alinéa, le paragraphe 1 de l'article 10 et que confirme le deuxième alinéa de ce même article 10, paragraphe 1, le revenu imposé à la retenue ne peut excéder le montant des bénéfices
réalisés par l'établissement stable après déduction de l'impôt sur les sociétés. La base ainsi déterminée pourra être ultérieurement révisée si la société apporte la preuve, soit que les distributions
de l'exercice s'établissent à un montant inférieur, soit que les distributions ont, pour partie, bénéficié à des personnes ayant leur siège ou leur domicile réel en France (CGI, art. 115 quinquies, §
2).
V. Revenus de capitaux mobiliers
A. Dividendes
1. Définition
130
Aux termes de l'article 11, paragraphe 3, de la convention, le terme « dividendes » désigne
les revenus provenant d'actions, actions ou bons de jouissance, parts de mines, parts de fondateur ou autres parts bénéficiaires à l'exception des créances, ainsi que les revenus d'autres parts
sociales assimilés aux revenus d'actions par la législation fiscale de l'État dont la société distributrice est un résident.
Sont également traités comme des dividendes, les revenus attribués aux associés occultes des
associations en participation (conta en participaças) visées à l'article 224 du Code de commerce portugais.
Du côté français, la définition susvisée couvre donc tous les produits qui présentent le
caractère de revenus mobiliers distribués selon les prévisions des articles 109 à
117 du CGI.
En revanche, ne sont pas considérés comme dividendes les produits des droits sociaux qui ont
en France le caractère de revenus immobiliers, eu égard aux dispositions de sa législation interne
(loi n° 63-254 du 15 mars 1963, art.30 ;
CGI, art.1655 ter, et ci-avant au I-A § 10).
2. Régime fiscal institué par la convention
140
Aux termes de l'article 11, § 1, de la convention, les dividendes payés par une société qui
est un résident d'un État contractant à un résident de l'autre État contractant sont imposables dans cet autre État.
Toutefois, le paragraphe 2 de ce même article 11 prévoit que ces dividendes peuvent être
imposés dans l'État contractant dont la société qui paie les dividendes est un résident et selon la législation de cet État, mais l'impôt ainsi établi ne peut excéder 15 % du montant brut des
dividendes.
Du côté français, les stipulations de la convention ont pour conséquence, en ce qui concerne
les dividendes :
- d'une part, la limitation à 15 % du taux de la retenue à la source pratiquée sur les
dividendes de source française bénéficiant à un résident du Portugal ;
- d'autre part, l'imputation sur l'impôt français dû par les bénéficiaires résidents de France
de dividendes de source portugaise, d'un crédit d'impôt correspondant à l'impôt effectivement payé au Portugal sur ces revenus (Conv., art. 24, § 1 c).
En outre, les résidents du Portugal bénéficiaires de dividendes de source française peuvent
obtenir le remboursement d'un éventuel précompte perçu à raison de la distribution de ces dividendes, sous déduction de la retenue à la source liquidée au taux de 15% (Conv. Art.11, § 5).
3. Cas particulier : revenus se rattachant à un établissement stable
150
La règle de l'imposition dans l'État de la résidence du bénéficiaire (Conv., art. 11, § 1),
non plus que les stipulations du paragraphe 2 de ce même article prévoyant la limitation à 15 % du taux du prélèvement sur les dividendes dans l'État de la source, ne s'appliquent pas lorsque le
bénéficiaire des dividendes, résident d'un État contractant, a dans l'autre État contractant d'où proviennent ces dividendes, un établissement stable auquel se rattache effectivement la participation
génératrice des dividendes (Conv., art. 11, § 4).
Dans ce cas, les stipulations de l'article 7 sont applicables (cf.III-B-1 et
2 aux § 70 et 80).
B. Intérêts
1. Définition
160
Au sens de la convention, le terme « intérêts » désigne les revenus des fonds publics, des
obligations d'emprunts, assorties ou non de garanties hypothécaires ou d'une clause de participation aux bénéfices et des créances de toute nature ainsi que de tous autres produits assimilés aux
revenus de sommes prêtées par la législation fiscale de l'État d'où proviennent les revenus (Conv., art. 12, § 3).
En raison de sa portée générale, cette définition s'applique aussi bien aux intérêts produits
par les titres négociables et les bons de caisse qu'aux intérêts de créances ordinaires.
170
Intérêts excédentaires.
Le paragraphe 6 de l'article 12 de la convention prévoit, lorsque le montant des intérêts
payés excède, en raison de rapports particuliers que le débiteur et le créancier entretiendraient entre eux ou avec de tierces personnes, celui dont seraient convenus le débiteur et le créancier s'ils
l'avaient stipulé dans des conditions normales, que les stipulations dudit article 12 ne s'appliquent qu'à ce dernier montant et que la partie excédentaire de l'intérêt demeure imposable conformément
à la législation des deux États contractants et compte tenu des autres stipulations de la convention. Pour l'application de cette disposition, il y a lieu de considérer que la notion de relations
spéciales couvre aussi bien les liens économiques particuliers qui lient directement ou indirectement le débiteur et le créancier, que les rapports de parenté ou les communautés d'intérêts qui peuvent
exister entre eux.
Il résulte en particulier de ces stipulations que la partie considérée comme excédentaire des
intérêts versés par une société résidente de France sera généralement traitée comme un revenu distribué et soumise au régime des dividendes.
2. Régime fiscal institué par la convention
180
Aux termes de l'article 12, paragraphe 1, de la convention, les intérêts provenant d'un État
contractant et payés à un résident de l'autre État contractant sont imposables dans cet autre État.
Toutefois, le paragraphe 2 de ce même article 12 prévoit que ces intérêts peuvent être imposés
dans l'État contractant d'où ils proviennent et selon la législation de cet État, mais l'impôt ainsi établi ne peut excéder 12 % du montant des intérêts, ce taux étant ramené à 10 % pour les intérêts
d'obligations émises en France après le 1er janvier 1965.
Du côté français, les stipulations de la convention ont pour conséquence, en ce qui concerne
les intérêts :
- d'une part, la limitation à 12 % du taux de l'impôt prélevé sur les intérêts de source
française bénéficiant à un résident du Portugal, cette limite étant ramenée à 10 % pour les intérêts d'obligations négociables de source française émis après le 1er janvier 1965 ;
- d'autre part, l'imputation sur l'impôt français dû par les bénéficiaires résidents de France
d'intérêts de source portugaise, d'un crédit d'impôt fixé dans les conditions exposées au BOI-INT-CVB-PRT-10-30 au I-A-2-b § 50.
3. Cas particulier : revenus se rattachant à un établissement stable
190
La règle de l'imposition dans l'État de la résidence du bénéficiaire (Conv., art. 12, § 1),
non plus que les stipulations du paragraphe 2 de ce même article prévoyant la limitation à 10 % ou 12 % du taux du prélèvement sur les intérêts dans l'État de la source ne trouvent pas à jouer lorsque
le bénéficiaire des intérêts, résident d'un État contractant, a dans l'autre État contractant d'où proviennent ces intérêts un établissement stable auquel se rattache effectivement la créance
génératrice des intérêts. Dans ce cas, les stipulations de l'article 7 de la convention sont applicables (cf. III-B-1 et 2 aux § 70 et 80).
C. Dispositions communes. Modalités d'application
1. Dispositions générales
200
D'une façon générale, le dégrèvement que peut demander le bénéficiaire des dividendes ou
intérêts, résident de France ou du Portugal, correspond à la différence entre l'impôt exigible selon les règles de droit commun dans celui des deux États d'où proviennent ces produits et l'impôt
calculé sur les mêmes produits en application des taux limites prévus par les articles 11 et 12 de la convention.
Le dégrèvement de l'impôt français s'opère par voie de non-perception ou de remboursement. Le
règlement des sommes revenant aux résidents du Portugal au titre de la retenue à la source est, en toute hypothèse, opéré par l'établissement payeur des revenus.
Le droit au dégrèvement de l'impôt est subordonné aux conditions indiquées ci-après.
Au moment de la mise en paiement des dividendes et intérêts, le bénéficiaire de ces revenus
doit :
- être résident de l'autre État au sens de l'article 4 de la convention
(BOI-INT-CVB-PRT-10-10 au I § 1) ;
- ne pas posséder dans l'État de la source un établissement stable auquel se rattache
effectivement la participation ou la créance génératrice des revenus (cf. III-A § 60).
Les modalités suivant lesquelles ces justifications doivent être produites ainsi que la
procédure de dégrèvement sont examinées ci-après.
2. Revenus de valeurs mobilières françaises
a. Rappel des avantages conventionnels
210
En application de l'article 11 de la convention, les bénéficiaires résidents du Portugal de
dividendes de source française peuvent obtenir :
la réduction à 15 % de la retenue à la source de 25 % sur les dividendes ;
le remboursement d'un éventuel précompte mobilier, sous déduction de la retenue à la source au taux réduit conventionnel,
En application de l'article 12 de la convention, les bénéficiaires résidents du Portugal
d'intérêts de source française peuvent obtenir, selon le cas, la réduction à 10 % - ou 12 % pour les intérêts d'obligations émises avant le 1er janvier 1965 - du prélèvement de 25 % sur les intérêts
d'emprunts négociables et de créances.
b. Formulaire à utiliser
220
Pour obtenir le bénéfice de ces avantages, les intéressés complètent l'imprimé 5000
(attestation de résidence, CERFA n° 12816, et ses annexes 5001 (liquidation de la retenue à la source sur dividendes, CERFA n° 12816) ou 5002 (liquidation et
remboursement du prélèvement à la source sur intérêts, CERFA n° 12816).
Ces imprimés sont disponibles en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de formulaires".
c. Mode d'utilisation du formulaire
230
Un imprimé n° 5000 (CERFA n° 12816) doit être déposé par type de revenus
(dividendes, intérêts) et par établissement payeur.
Après en avoir rempli les cadres I, II, III et VII, le formulaire n° 5000
(CERFA n° 12816) doit être adressé, accompagné des annexes n° 5001(CERFA n° 12816) ou n° 5002 (CERFA n° 12816)au service des impôt portugais compétent.
Ce service conserve un exemplaire de l’attestation et des formulaires annexes et remet au
créancier les deux autres exemplaires certifiés. L’un de ces exemplaires est destinée à être conservée par le créancier.
Le dernier exemplaire du formulaire n° 5000 (CERFA n° 12816) doit être
transmis, accompagné des annexes n° 5001 (CERFA n° 12816) ou n° 5002 (CERFA n° 12816), à l’établissement payeur français ou étranger des revenus. En cas de pluralité
d’établissements et de comptes, une attestation de résidence par établissement et par type de revenus est nécessaire. Il peut s’agir, le cas échéant, d’une copie certifiée conforme à l’original de
l’attestation de résidence délivrée par les autorités de l’Etat de résidence du bénéficiaire.
Chacun des exemplaires des formulaires déposés doit être signé dans le cadre prévu à cet
effet, et une copie de l’attestation est conservée pour les démarches ultérieures.
3. Revenus de valeurs mobilières portugaises
240
Par application des articles 11 et 12 de la convention, les résidents de France peuvent
prétendre au dégrèvement de l'impôt portugais sur les dividendes et intérêts de source portugaise. Ce dégrèvement est subordonné à la présentation, par les intéressés, d'une demande qui devra être
établie sur l'un des imprimés mis en service par l'administration portugaise.
Ces imprimés disponibles sur le site de l'administration portugaise sont les
suivants :
- MOD.21-RFI : demande d'exonération totale ou partielle de retenue à la source de l'impôt
portugais, en application de la convention fiscale signée entre le Portugal et l'État de résidence du bénéficiaire effectif des revenus ;
- MOD.22-RFI : demande de remboursement de l'impôt portugais sur les dividendes d'actions et
les intérêts de valeurs mobilières, en année de perception des revenus ;
- MOD.23-RFI : demande de remboursement de l'impôt portugais sur les redevances, dividendes
et intérêts (à l'exclusion des dividendes d'actions et des intérêts de valeurs mobilières), en application de la convention fiscale signée entre le Portugal et l'État de résidence du bénéficiaire
effectif des revenus.
VI. Rémunérations d'administrateurs et de dirigeants de sociétés
250
L'article 17 de la convention prévoit que les rémunérations quelconques, fixes ou variables,
attribuées, en raison de l'exercice de leur mandat aux administrateurs, aux membres du conseil de surveillance et aux associés gérants d'une société restent soumises aux dispositions de la législation
interne de chaque État. La double imposition est évitée, le cas échéant, dans les conditions fixées par l'article 24 de la convention.
Il s'ensuit notamment que les tantièmes, jetons de présence et autres rémunérations
similaires versées par les sociétés anonymes françaises à leurs administrateurs et par celles qui sont de type nouveau aux membres du conseil de surveillance, résidents du Portugal, demeurent
passibles de l'impôt en France dans les conditions de droit commun.
C'est ainsi que l'ensemble de ces rémunérations restent soumises à la retenue à la source de
25 % prévue par le 2 de l'article 119 bis du CGI.
Quant aux rémunérations versées par les sociétés françaises à responsabilité limitée n'ayant
pas opté pour le régime fiscal des sociétés de personnes à leurs gérants majoritaires résidents du Portugal, elles restent également imposables en France dans les conditions de droit commun, au titre
de l'article 62 du CGI.
260
Par ailleurs, les rémunérations allouées aux membres des conseils de surveillance des
sociétés françaises à responsabilité limitée, ainsi que des sociétés en commandite par actions qui ont en France le caractère de bénéfices non commerciaux, demeurent passibles, lorsqu'elles
bénéficient à des résidents du Portugal, de la retenue à la source prévue par l'article 182 B du CGI, réserve faite du cas où
les intéressés sont considérés comme disposant en France d'une installation professionnelle permanente.
Les produits de même nature versés par les sociétés portugaises à leurs administrateurs
résidents de France sont imposables en France, dans les conditions du droit commun, mais conformément aux stipulations de l'article 24-1 e) de la convention, l'impôt français correspondant doit être
diminué d'un crédit égal au montant de l'impôt effectivement supporté au Portugal sur les revenus dont il s'agit.
VII. Revenus non commerciaux et bénéfices de professions non commerciales
A. Bénéfices des professions non commerciales
270
En vertu de l'article 15, paragraphe 1, de la convention, les revenus provenant de
l'exercice d'une profession libérale ou d'autres activités indépendantes de caractère analogue, ne sont en principe imposables que dans l'État de résidence du bénéficiaire.
Une exception est toutefois apportée à cette règle dans le cas où l'intéressé dispose, de
façon habituelle, dans l'autre État, d'une base fixe pour l'exercice de ses activités. Dans une telle hypothèse, les revenus imputables à cette base fixe sont imposables dans l'État où celle-ci se
trouve située.
Dès lors, les sommes payées en France à titre de revenus de professions non commerciales à
des bénéficiaires qui sont résidents du Portugal et qui ne possèdent pas dans notre pays d'installation professionnelle permanente ne doivent pas donner lieu à la retenue à la source de l'impôt
français.
Le paragraphe 2 de l'article 15 précise que l'expression « profession libérale » comprend en
particulier les activités indépendantes d'ordre scientifique, littéraire, artistique, éducatif ou pédagogique, ainsi que les activités indépendantes des médecins, avocats, ingénieurs, architectes,
dentistes et comptables.
280
Par dérogation aux règles générales d'imposition ainsi fixées, les revenus que les
professionnels du spectacle, tels les artistes de théâtre, de cinéma, de la radio ou de la télévision et les musiciens, ainsi que les sportifs, retirent de leur activité personnelle exercée à titre
indépendant, sont imposables dans l'État où s'exerce leur activité même si la personne qui exerce une telle activité ne possède aucune base fixe dans ledit État (art. 18).
Ainsi, du côté français, les artistes et les sportifs qui viennent se produire en France à
titre indépendant et sans posséder dans notre pays d'installation professionnelle doivent être soumis à l'impôt par voie de retenue à la source dans les conditions prévues par les
articles 182 A bis du CGI et 182 B du CGI
290
Cependant, en vertu des stipulations de l'article 18-1 de la convention, la France conserve
le droit d'imposer ceux de ses résidents qui sont des professionnels du spectacle ou des sportifs, à raison des revenus qui proviennent d'activités exercées ou de services rendus au Portugal.
Il s'ensuit que les revenus perçus par les artistes résidents de France à l'occasion des
représentations qu'ils donnent au Portugal sont taxables dans notre pays, dans les conditions du droit commun, la double imposition étant évitée, le cas échéant, par l'octroi auxdits résidents d'un
crédit d'impôt correspondant à l'impôt portugais (BOI-INT-CVB-PRT-10-30 au I-A-2 § 30 et I-A-2-e § 80).
La situation des professionnels du spectacle et des sportifs exerçant leur activité à titre
dépendant est évoquée au VIII-B-3 § 390 et 400.
B. Revenus non commerciaux (redevances et droits d'auteur)
1. Règles générales
300
L'article 13 de la convention définit le régime qui est applicable aux redevances provenant
de l'usage ou de la concession de l'usage d'un droit d'auteur sur une œuvre littéraire, artistique ou scientifique, y compris les films cinématographiques, d'un brevet, d'une marque de fabrique ou de
commerce, d'un dessin ou d'un modèle, d'un plan, d'une formule ou d'un procédé secrets.
Les stipulations de l'article 13 s'appliquent également à certains produits qui, en droit
français, relèvent de la catégorie des bénéfices industriels et commerciaux à savoir les produits provenant de l'usage ou de la concession de l'usage d'un équipement industriel, commercial ou
scientifique ou afférent à des informations ayant trait à une expérience acquise dans le domaine industriel, commercial ou scientifique.
En vertu des stipulations du paragraphe 1, de l'article 13, les redevances, dont il s'agit,
sont imposables dans l'État dont le bénéficiaire est le résident.
310
Toutefois, conformément aux stipulations du paragraphe 2 du même article, l'État d'où
proviennent les redevances conserve le droit de les taxer si sa législation le prévoit, étant précisé que le taux de l'impôt ne peut alors excéder 5 % de leur montant brut, la double imposition étant
évitée dans les conditions prévues à l'article 24 de la convention qui sont examinées au BOI-INT-CVB-PRT-10-30 au I-A-2-c § 60.
Il en résulte, du côté français, que la retenue à la source prévue par
l'article 182 B du CGI doit être limitée à 5 % du revenu brut.
Remarque : Aucune retenue n'a lieu d'être effectuée sur les produits - tels
ceux provenant de l'usage ou de la concession de l'usage d'un équipement industriel, commercial ou scientifique ou afférents à des informations ayant trait à une expérience acquise dans le domaine
industriel, commercial ou scientifique - qui, en raison de leur nature n'entrent pas dans le champ d'application de l'article 182 B du CGI.
Les produits de source française dont il s'agit, qui sont payés à des résidents du Portugal,
doivent donc être soumis à l'impôt en France au nom des bénéficiaires, les droits correspondants devant, en l'absence de retenue à la source sur cette catégorie de produits, être établis par voie de
rôle. La cotisation, calculée sur le montant net des produits considérés et d'après le taux prévu par la loi interne, devra être limitée au résultat obtenu en appliquant le taux conventionnel de 5 %
au montant brut desdits produits.
320
Le paragraphe 6, de l'article 13, de la convention prévoit que dans le cas où le montant
excède, en raison de rapports particuliers que le débiteur et le créancier entretiendraient entre eux ou avec de tierces personnes, celui dont seraient convenus le débiteur et le créancier s'ils
l'avaient stipulé dans des conditions normales, les stipulations dudit article ne s'appliqueront qu'à ce dernier montant, la partie excédentaire des paiements demeurant imposable conformément à la
législation des deux États contractants et compte tenu des autres stipulations de la convention (cf. V-B-1 § 170).
2. Modalités pratiques
a. Revenus de source française
330
Pour obtenir la réduction de l'impôt français sur les redevances et droits d'auteur, les
bénéficiaires résidents du Portugal doivent souscrire une demande sur un formulaire n° 5000 (attestation de résidence, CERFA n° 12816) et son annexe, le formulaire n°
5003 (demande de réduction de la retenue à la source sur redevances, CERFA n° 12816).
Ces imprimés sont disponibles en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de formulaires".
b. Revenus de source portugaise.
340
Pour obtenir le dégrèvement de l'impôt portugais, les bénéficiaires résidents de France de
redevances ayant leur source au Portugal doivent souscrire une demande sur les imprimés prévus pour le dégrèvement de l'impôt portugais portant sur les dividendes, intérêts et redevances.
Ces imprimés disponibles sur le site de l'administration portugaise sont les
suivants :
- MOD.21-RFI : demande d'exonération totale ou partielle de retenue à la source de l'impôt
portugais, en application de la convention fiscale signée entre le Portugal et l'État de résidence du bénéficiaire effectif des revenus ;
- MOD.23-RFI : demande de remboursement de l'impôt portugais sur les redevances, dividendes
et intérêts (à l'exclusion des dividendes d'actions et des intérêts de valeurs mobilières), en application de la convention fiscale signée entre le Portugal et l'État de résidence du bénéficiaire
effectif des revenus ;
- MOD.24-RFI : demande de remboursement de l'impôt portugais sur d'autres revenus, en
application de la convention fiscale signée entre le Portugal et l'État de résidence du bénéficiaire effectif des revenus.
VIII. Traitements, salaires, pensions et rentes
A. Traitements et pensions publics
350
En vertu des stipulations du premier paragraphe de l'article 20 de la convention, les
rémunérations, y compris les pensions versées par un État contractant ou l'une de ses collectivités locales, soit directement, soit par prélèvement sur des fonds qu'ils ont constitués, à une personne
physique au titre de services rendus à cet État ou à cette collectivité dans l'exercice de fonctions de caractère public, sont imposables dans cet État.
Cependant, cette disposition est expressément écartée lorsque le bénéficiaire de la
rémunération possède la nationalité de l'autre État sans posséder en même temps la nationalité de l'État débiteur ; dans cette hypothèse, l'imposition est réservée à l'État de la résidence (Conv. art.
20, § 1).
D'autre part, le second paragraphe de l'article 20 précise que les rémunérations ou pensions
versées au titre de services rendus dans le cadre d'une activité commerciale ou industrielle exercée par l'un des États contractants ou l'une de ses collectivités locales obéissent aux règles
d'imposition fixées à l'égard de la généralité des traitements, salaires et pensions par les articles 16, 17 et 19 de la convention.
B. Traitements et salaires privés
360
Le paragraphe 1 de l'article 16 de la convention dispose que les salaires, traitements et
autres rémunérations similaires qu'un résident d'un État contractant reçoit au titre d'un emploi salarié ne sont imposables que dans cet État, à moins que l'emploi ne soit exercé dans l'autre État
contractant, auquel cas les rémunérations reçues à ce titre sont imposables dans cet autre État.
Il s'ensuit qu'en règle générale les traitements et salaires d'origine privée ne sont
imposables que dans l'état où s'exerce l'activité personnelle, source des revenus.
Ce principe admet cependant un certain nombre de dérogations énumérées ci-après.
1. Salariés en mission temporaire
370
Lorsque le salarié au service d'un employeur de l'un des deux États séjourne temporairement,
à des fins professionnelles, sur le territoire de l'autre État, le droit d'imposer les sommes rémunérant cette activité temporaire est attribué à l'État dont le salarié est le résident, lorsque sont
simultanément remplies les trois conditions ci-après (Conv. art. 16, § 2, a, b, c) :
- le séjour temporaire du salarié dans l'autre État ne doit pas dépasser une durée totale de
183 jours au cours de l'année fiscale considérée ;
- la rémunération doit être payée par un employeur ou au nom d'un employeur qui n'est pas
résident de l'État de séjour du salarié ;
- cette rémunération ne doit pas être déduite des bénéfices d'un établissement stable ou
d'une base fixe de l'employeur située dans l'État où séjourne temporairement le salarié.
L'appréciation de la durée limite de 183 jours doit être faite, pour une année donnée, en
considérant, le cas échéant, les différents séjours que l'intéressé a pu effectuer successivement dans l'un des deux États au cours de l'année considérée.
2. Salariés à bord des navires ou aéronefs en trafic international
380
Il résulte des stipulations du paragraphe 3 de l'article 16 de la convention que les revenus
professionnels des salariés qui sont employés à bord d'un navire ou aéronef en trafic international sont imposables à la fois dans l'État où se trouve le siège de la direction effective de
l'entreprise, et dans l'État dans lequel les salariés sont résidents.
Il revient à l'État de résidence d'éliminer la double imposition éventuelle. Ainsi, lorsque
l'État de résidence est le Portugal, celui-ci accorde une déduction égale à l'impôt français sur ces revenus, conformément aux stipulations du paragraphe 2 de l'article 24 de la convention et dans la
limite de l'impôt portugais correspondant telle que définie par ce texte.
3. Professionnels du spectacle et sportifs
390
Les professionnels du spectacle et les sportifs exerçant leur activité à titre dépendant,
demeurent imposables dans l'État contractant où ils se produisent sans qu'il y ait lieu de rechercher si les conditions relatives à la mission temporaire se trouvent ou non remplies, aucune
restriction au droit d'imposer de l'État où s'exerce l'activité n'étant apportée, pour les revenus dont il s'agit, par l'article 18 de la convention.
400
Cependant, en vertu des stipulations de l'article 18-1 de la convention, la France conserve
le droit d'imposer ceux de ses résidents qui sont des professionnels du spectacle ou des sportifs, à raison des revenus qui proviennent d'activités exercées ou de services rendus au Portugal.
Il en est ainsi même dans le cas où l'employeur dont relèvent les intéressés est établi soit
au Portugal soit dans un État tiers (cf. loi de finances pour
1973, n° 72-1121 du 20 décembre 1972, art. 18).
Il s'ensuit que les revenus perçus par les artistes résidents de France à l'occasion de
représentations qu'ils donnent au Portugal sont taxables dans notre pays, dans les conditions du droit commun, la double imposition étant évitée, le cas échéant, par l'octroi auxdits résidents d'un
crédit d'impôt correspondant à l'impôt portugais (BOI-INT-CVB-PRT-10-30 au I-A-2 § 30 et I-A-2-e § 80).
La situation des professionnels du spectacle et des sportifs exerçant leur activité à titre
indépendant est évoquée ci-avant, au VII-A § 280 et 290.
4. Enseignants et professeurs
410
L'article 21 de la convention vise spécialement le cas des enseignants et des professeurs de
l'un des deux États qui se rendent temporairement dans l'autre État, en vue d'y enseigner dans un établissement appartenant à cet autre État, à une personne morale de droit public ou à une personne
morale sans but lucratif.
Dérogeant aux règles générales d'imposition des traitements fixées par la convention, cet
article prévoit, lorsque la période de séjour temporaire n'excède pas deux ans, que les intéressés ne sont pas imposables, dans chaque État, à raison des rémunérations perçues au titre de
l'enseignement considéré et qui ont leur source dans l'État de séjour.
Il résulte de cette disposition que les enseignants et professeurs français qui se rendent
au Portugal pour y exercer une activité pédagogique dans les conditions et limite de temps susvisées ne sont pas passibles de l'impôt dans cet État pour les rémunérations qui leur seraient servies par
celui-ci. Mais, bien entendu, ils restent redevables de l'impôt en France, suivant la règle générale posée par l'article 20 de la convention, pour le traitement qui leur est payé par la France.
Inversement, les professeurs portugais qui viendraient en France dans les mêmes conditions
ne seraient en aucun cas imposables dans notre pays, même pour la rémunération qui leur serait allouée par la France.
5. Étudiants et stagiaires
420
L'article 22-1 de la convention vise spécialement le cas des étudiants et stagiaires de l'un
des deux États qui séjournent dans l'autre État en vue - exclusivement - d'y poursuivre leurs études ou leur formation. Ledit article prévoit - sans condition de durée - que les sommes reçues par les
intéressés pour couvrir leurs frais d'entretien, d'études ou de formation ne sont pas imposables dans l'État de séjour, à condition que lesdites sommes proviennent de sources situées en dehors de ce
dernier État.
430
D'autre part, le paragraphe 2 de ce même article 22 prévoit que les étudiants d'une
université ou d'un autre établissement d'enseignement supérieur ou technique d'un État contractant qui occupent un emploi dans l'autre État contractant en vue d'obtenir une formation pratique relative
à leurs études ne sont pas soumis à l'impôt dans ce dernier État à raison de la rémunération versée au titre de cet emploi, à condition que la durée dudit emploi ne dépasse pas une année et que le
montant de cette rémunération n'excède pas 1 500 €.
C. Pensions privées et rentes viagères
440
L'article 19 de la convention prévoit que, sous réserve des stipulations du paragraphe 1 de
l'article 20, les pensions et autres rémunérations similaires versées à un résident d'un État contractant au titre d'un emploi antérieur, ne sont imposables que dans cet État.
Les pensions de retraite privées ne sont donc imposables que dans l'État dont le
bénéficiaire est le résident.
Le régime ainsi fixé trouve également à s'appliquer en ce qui concerne les pensions
publiques auxquelles les règles de l'article 20 ne sont pas applicables (paragraphe 350 , 2ème alinéa).
Les pensions privées ainsi que les pensions publiques visées à l'alinéa 2 ci-dessus versées
par un débiteur domicilié en France à un résident du Portugal échappent donc à toute imposition en France.
La convention ne comporte aucune disposition particulière concernant les rentes viagères. Il
s'ensuit que les sommes de l'espèce doivent être considérées comme entrant dans le champ d'application de l'article 23 de l'accord, qui vise les produits non spécialement dénommés
(cf. X § 510).
D. Prestations de sécurité sociale
450
La convention ne comporte aucune disposition particulière concernant les prestations de
sécurité sociale qui demeurent donc soumises aux règles générales prévues par le texte pour la catégorie de revenus à laquelle se rattachent, le cas échéant, ces prestations eu égard au caractère
juridique qui leur est accordé par la législation interne de l'État considéré.
Il en résulte en particulier que les pensions versées par la Sécurité sociale française à
des résidents du Portugal échappent à l'impôt français, dès l'instant où lesdites pensions ont un caractère privé.
IX. Gains en capital
460
Le régime d'imposition des gains en capital est défini par les stipulations de l'article 14
de la convention dans les conditions ci-après.
A. Biens immobiliers : actions ou parts de sociétés immobilières (fiscalité immobilière)
470
Le paragraphe 1 de l'article 14 de la convention prévoit, dans son premier alinéa, que les
gains provenant de l'aliénation de biens immobiliers, tels qu'ils sont définis à l'article 6 (cf. I-A au § 1 et 10), sont imposables dans l'État où ces biens sont situés.
Conformément aux stipulations des deuxième et troisième alinéas de ce même paragraphe 1, de
l'article 14, la règle de l'imposition dans l'État de la situation des biens est également applicable en ce qui concerne les plus-values réalisées à l'occasion de l'aliénation des parts ou actions des
sociétés immobilières visées audit article.
Il résulte, en particulier, de ces stipulations expresses que la France peut appliquer sans
réserve les règles de sa fiscalité immobilière et notamment celles ayant trait aux plus-values.
B. Gains en capital provenant de biens mobiliers faisant partie de l'actif d'un établissement stable ou constitutifs
d'une base fixe
480
Conformément aux stipulations du paragraphe 2 de l'article 14 de la convention, les gains
provenant de biens mobiliers faisant partie de l'actif d'un établissement stable ou constitutifs d'une base fixe sont imposables dans l'État où est situé l'établissement stable ou la base fixe
considérée, y compris le cas où de tels grains proviennent de l'aliénation globale de cet établissement stable ou de cette base fixe.
Il s'ensuit, en particulier, que pour les gains dont il s'agit, la France conserve le droit
d'imposer qu'elle tiendrait de sa législation interne.
C. Gains en capital provenant des navires ou aéronefs exploités en trafic international et des biens immobiliers
affectés à leur exploitation
490
Conformément aux stipulations du paragraphe 2 de l'article 14 de la convention, les gains
provenant des navires ou aéronefs exploités en trafic international et des biens mobiliers affectés à leur exploitation ne sont imposables que dans l'État contractant où le siège de la direction
effective de l'entreprise est situé.
D. Gains en capital provenant de l'aliénation de tous biens autres que ceux mentionnés ci-dessus
500
Le paragraphe 3 de l'article 14 de la convention prévoit que les gains provenant de
l'aliénation de tous biens autres que ceux qui sont mentionnés aux paragraphes 1 et 2 dudit article ne sont imposables que dans l'État contractant dont le cédant est un résident.
X. Produits non spécialement dénommés
510
D'après les stipulations de l'article 23 de la convention, les revenus non spécialement
visés par les autres articles de cet accord ne sont imposables que dans l'État dont le bénéficiaire est résident, à condition que la législation fiscale de cet État assujettisse lesdits revenus à
l'impôt .
XI. Imposition de la fortune
520
La convention franco-portugaise ne comportant aucun article traitant des impôts sur la
fortune, chaque État conserve, dans ce domaine, le droit d'appliquer sans restriction sa législation interne.
XII. Autres contributions
530
La convention n'affecte pas les diverses contributions qui peuvent exister, soit en France,
soit au Portugal, indépendamment des impôts sur le revenu visés à l'article 2 de l'accord. | Bulletin officiel des finances publiques - impôts | BOI-INT-CVB-PRT-10-20 | https://bofip.impots.gouv.fr/bofip/5552-PGP.html/identifiant=BOI-INT-CVB-PRT-10-20-20140625 | 2014-06-25 00:00:00 | 1e6d26212d8285755e1bd17be72b28469af1d89a0abc1714db0d9bd92fbee42b | [
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] |
1
Lorsqu'un résident d'un État reçoit des revenus qui proviennent de l'autre État où ils sont
imposables conformément aux dispositions de la convention, l'État de la résidence du bénéficiaire des revenus a en principe, selon les dispositions de la convention, le droit de les imposer en second.
Font exception à cette règle les pensions publiques de source française qui selon les
dispositions de l'article 19 de la convention sont exclusivement imposables en France.
I. Revenus immobiliers et bénéfices agricoles (article 6 et point 3 du Protocole)
10
Ces revenus sont imposables dans l'État où les biens immobiliers sont situés, quel que soit le
mode d'exploitation des biens.
A. Définition
20
Les biens immobiliers sont définis par référence à la législation de l'État où ils sont situés.
Cette définition, précisée au paragraphe 2 de l'article 6 et complétée par le point 3 du Protocole annexé à la convention, permet à la France d'imposer les revenus tirés :
- des biens immobiliers considérés comme tels en droit français ;
- des droits immobiliers (nue-propriété, usufruit, droits indivis) s'y rapportant ;
- des exploitations agricoles ou forestières.
Il en va de même des droits à des paiements variables ou fixes pour l'exploitation, ou la
concession de l'exploitation, de gisements minéraux, sources et autres ressources naturelles.
B. Assimilation à des revenus immobiliers des revenus de certaines actions, parts ou participations
30
Les revenus d'actions, de parts ou de participations dans une société ou une personne morale
qui possède des biens immobiliers situés dans un État, sont imposables dans cet État lorsque ces revenus sont soumis au même régime fiscal que les revenus de biens immobiliers en vertu de la
législation de l'État où les biens sont situés (point 3 du Protocole). La convention ne fait donc pas obstacle à l'application des dispositions du droit interne français relatives aux parts, actions
ou autres-participations dans des sociétés immobilières. Tel est le cas notamment des dispositions relatives aux sociétés immobilières dotées de la transparence fiscale visées à
l'article 1655 ter du code général des impôts et des sociétés de « multipropriété » visées à
l'article 239 octies du CGI.
C. Revenus immobiliers des entreprises
40
Les dispositions des paragraphes 1 et 3 de l'article 6 s'appliquent également aux revenus de
biens immobiliers des entreprises industrielles, commerciales ou autres, et aux revenus des biens immobiliers servant à l'exercice d'une profession indépendante. Le droit d'imposition de l'État de la
source a donc priorité sur le droit d'imposition de l'autre État. Il s'exerce même dans le cas où les biens immobiliers dont sont tirés les revenus ne font pas partie d'un établissement stable situé
dans cet État.
Le paragraphe 4 rend par conséquent caduque la solution retenue par le
Conseil d'Etat le 22 mai 1992 dans l'affaire n°
63 266, SPA Raffaela, dans le cadre de la convention fiscale franco-italienne du 29 octobre 1958.
Il résulte, par ailleurs, des dispositions de l'article 6, complété par le point 3 du
Protocole, que la France conserve le droit d'imposer, conformément aux dispositions de l'article 244 bis du CGI, les
bénéfices retirés par des résidents d'Italie qui sont des marchands de biens au sens du 1° du 1 de l'article 35 du CGI, de la
cession d'immeubles, droits immobiliers, droits mobiliers se rapportant aux immeubles, actions ou parts de sociétés immobilières non dotées de la transparence fiscale dont l'actif est directement, ou
par l'intermédiaire d'une ou plusieurs autres personnes morales, principalement constitué d'immeubles sis en France et titres de sociétés immobilières dotées de la transparence fiscale au sens de
l'article 1655 ter du CGI.
II. Bénéfices industriels et commerciaux (articles 5, 7, 8, 9 et points 4 et 5 du Protocole)
A. Règles générales
1. Principe d'imposition (article 7)
50
Les bénéfices d'une entreprise d'un État, c'est-à-dire d'une entreprise exploitée par un
résident de cet État, qui exerce une activité industrielle ou commerciale dans l'autre État, n'y sont imposables que si cette activité est exercée par l'intermédiaire d'un établissement stable situé
dans cet autre État et uniquement dans la mesure où ces bénéfices sont imputables à cet établissement stable.
2. Définition de l'établissement stable (article 5)
60
La définition de l'établissement stable qui figure à l'article 5 de la convention est conforme
aux principes habituellement retenus par la France.
Il est habituellement indiqué que le cumul des activités énumérées aux alinéas a) à e) du
paragraphe 3 de l'article 5 dans une installation fixe d'affaires ne donne pas naissance à un établissement stable si l'activité d'ensemble de l'installation fixe d'affaires résultant de ce cumul
garde un caractère préparatoire ou auxiliaire (article 5, paragraphe 4-f du modèle de l'OCDE). Cette précision ne figure pas dans la convention franco-italienne. Il est néanmoins admis, en présence
d'un tel cumul d'activités, qu'il n'y a pas établissement stable si ces activités répondent au caractère préparatoire ou auxiliaire visé au e) du paragraphe 3 de l'article 5.
3. Détermination des bénéfices imposables (article 7)
70
Selon le paragraphe 2, ces bénéfices sont calculés comme si l'établissement stable était une
entreprise distincte de celle dont il dépend, sous réserve des dispositions du paragraphe 3.
Le paragraphe 3 donne diverses précisions sur les dépenses dont la déduction est admise au
niveau de l'établissement stable. Ainsi, une quote-part des dépenses de direction et des frais généraux du siège de l'entreprise peut être déduite, pour tenir compte des charges exposées dans
l'intérêt de l'établissement stable situé dans l'autre État.
Des précisions sur la détermination des bénéfices des établissements stables sont également
données aux paragraphes 4 à 6 de l'article 7 et au point 4 a) et b) du Protocole annexé à la convention.
4. Bénéfices incluant des éléments de revenus traités séparément dans d'autres articles de la convention
80
Selon la règle conventionnelle habituelle, si les bénéfices d'une entreprise incluent des
éléments de revenus qui sont traités séparément dans d'autres articles de la convention (par exemple, des intérêts, des dividendes, etc), ces autres articles, spéciaux, prévalent sur les dispositions
de l'article 7 (v. paragraphe 7 de l'article 7).
En conséquence, l'article 7 est applicable uniquement aux revenus industriels et commerciaux
qui n'entrent pas dans les catégories particulières de revenus couvertes par d'autres articles.
B. Cas des entreprises associées (article 9 et point 5 du Protocole)
90
Aux termes de la convention, une entreprise d'un État et une entreprise de l'autre État sont
associées lorsque :
- une entreprise d'un État participe directement ou indirectement à la direction, au contrôle
ou au capital d'une entreprise de l'autre État ; ou que
- les mêmes personnes participent directement ou indirectement à la direction, au contrôle ou
au capital d'une entreprise d'un État et d'une entreprise de l'autre État.
Si les entreprises associées ainsi définies sont, dans leurs relations commerciales ou
financières, liées par des conditions différentes de celles qui seraient convenues entre entreprises indépendantes, les bénéfices dont l'une a pu être privée du fait de ces conditions particulières
peuvent être inclus dans ses résultats imposables et imposés en conséquence (art. 57 du CGI).
La rectification de la comptabilité des transactions entre entreprises associées dans la
situation envisagée au paragraphe précédent peut entraîner une double imposition économique (imposition de personnes différentes au titre d'un même revenu), du fait que l'entreprise de l'État A dont
les bénéfices sont redressés sera imposée sur un montant de bénéfices au titre desquels son entreprise associée de l'État B aura déjà été imposée. Le point 5 du Protocole prévoit que l'État B, après
consultation des autorités compétentes de l'État A, procédera, s'il l'estime justifié, à un ajustement approprié de façon à supprimer la double imposition. Les entreprises françaises qui souhaitent se
prévaloir de cette disposition doivent s'adresser à la Direction de la législation fiscale (Sous-Direction E, Bureau E 1).
C. Activité de transport international maritime ou aérien (article 8)
1. Définition
100
Le g du paragraphe 1 de l'article 3 de la convention définit le trafic international comme
tout transport effectué par un navire ou un aéronef exploité par une entreprise dont le siège de direction effective est situé dans un État, sauf lorsque le navire ou l'aéronef n'est exploité qu'entre
des points situés dans l'autre État. Le point 2 du protocole inclut, par ailleurs, dans la définition du trafic international tout transport effectué par conteneur lorsque ce transport n'est que le
complément d'un transport effectué en trafic international au sens de l'article 3. En conséquence, la disposition couvre les transports par conteneurs, qui ne correspondent que pour une part à un
trajet entre deux États effectué par la voie aérienne ou maritime.
2. Lieu d'imposition
110
Les bénéfices qu'une entreprise de France ou d'Italie tire du trafic international ne sont
imposables que dans l'État où le siège de direction effective de l'entreprise est situé. Ces bénéfices s'entendent aussi bien de ceux qui proviennent d'une exploitation en direct que de la
participation à un groupe, une exploitation en commun (pool) ou à un organisme international d'exploitation.
Pour l'imposition de ces bénéfices, il n'y a donc pas lieu de rechercher si l'entreprise
concernée a ou non un établissement stable dans l'État autre que celui où est situé son siège de direction effective.
Il s'ensuit que les bénéfices retirés par les entreprises exploitées par un résident d'Italie
de l'exploitation de navires ou d'aéronefs en trafic international ne sont pas imposables en France, même si elles y possèdent un établissement stable.
Lorsque les entreprises de navigation maritime et aérienne se livrent à des activités
distinctes qui n'ont pas de lien étroit avec le transport telle que par exemple l'exploitation d'un hôtel, les dispositions de l'article 7 de la convention (bénéfices des entreprises) sont applicables
à raison des résultats provenant de telles activités. Par ailleurs, les revenus de valeurs et capitaux mobiliers recueillis par une entreprise de navigation sont soumis au régime prévu par la
convention pour cette catégorie de revenus.
III. Revenus de capitaux mobiliers (articles 10 et 11)
A. Dividendes (article 10)
1. Définition
120
La définition des dividendes donnée au paragraphe 9 de l'article 10 couvre les éléments de
revenu suivants :
1° les revenus provenant d'actions, actions ou bons de jouissance, parts de mine, parts de fondateur ou autres parts
bénéficiaires à l'exception des créances.
130
Du côté français, sont ainsi visés notamment :
- les dividendes, intérêts, arrérages et tous autres produits des actions de toute nature et
des parts de fondateur, distribués par les sociétés anonymes et les sociétés en commandite par actions ;
- les produits des parts des sociétés à responsabilité limitée n'ayant pas opté pour le régime
fiscal des sociétés de personnes ;
- les produits des parts d'intérêt des sociétés en nom collectif lorsque ces sociétés ont opté
pour le régime fiscal des sociétés de capitaux ;
- les produits des parts des commanditaires dans les sociétés en commandite simple ;
- les revenus distribués par les sociétés civiles assujetties à l'impôt sur les sociétés en
raison de leur forme, leur objet ou d'une option ;
- les produits des parts d'intérêt distribués par les sociétés en participation n'ayant pas
opté pour le régime fiscal des sociétés de capitaux, aux associés autres que les associés indéfiniment responsables ou dont les nom et adresse n'ont pas été indiqués à l'Administration ;
- les produits des parts d'intérêt des commandités dans les sociétés en commandite simple et,
dans les sociétés en participation, des associés indéfiniment responsables et connus de l'Administration, lorsque ces sociétés en commandite simple ou en participation ont opté pour le régime fiscal
des sociétés de capitaux.
2° Les revenus soumis au régime des distributions par la législation fiscale de l'État dont la société distributrice est
un résident.
140
Sont donc notamment concernés, du côté français, les revenus visés aux
articles 109 à 115 du CGI.
Toutefois, compte tenu des dispositions du point 3 du Protocole annexé à la convention, la
définition des dividendes ne s'applique pas aux revenus d'actions, de parts ou de participations dans une société ou une personne morale possédant des biens immobiliers situés dans un État qui selon
la législation de cet État sont soumis au même régime fiscal que les revenus de biens immobiliers. Sont concernés, du côté français, les revenus des sociétés immobilières de copropriété bénéficiant de
la transparence fiscale visées à l'article 1655 ter du CGI et des sociétés relevant du régime fiscal fixé par
l'article 239 octies du CGI même si ces sociétés sont constituées sous la forme de sociétés de capitaux.
3° Les paiements du Trésor français et du Trésor italien.
150
La convention précise, en outre, que le terme « dividendes » comprend également le paiement
brut du Trésor représentatif en France de l'avoir fiscal et en Italie du crédit d'impôt italien et le montant brut remboursé au titre du précompte français ou de son équivalent italien, la «
maggiorazione di conguaglio ».
2. Régime fiscal des dividendes
a. Retenue à la source
160
L'état de la source peut imposer les dividendes mais le taux de cette imposition est plafonné
par la convention, dans le cas où la personne qui reçoit les dividendes en est le bénéficiaire effectif, à :
- 5 % du montant brut des dividendes si le bénéficiaire effectif est une société passible de
l'impôt sur les sociétés qui a détenu, directement ou indirectement, au moins 10 % du capital (c'est-à-dire 10 % des droits de vote et des droits financiers) de la société distributrice pendant les
douze mois précédant immédiatement la date de la décision de distribuer ;
- 15 % du montant brut des dividendes dans tous les autres cas.
b. Cas particuliers
1° Règles applicables aux dividendes versés par les SICAV françaises
170
Par référence au paragraphe 2 b) de l'article 10 de la convention, il est admis que le taux de
la retenue à la source sur les dividendes distribués par des sociétés françaises d'investissement à des personnes physiques ou morales résidentes d'Italie soit limité à 15 %.
Toutefois, si le portefeuille de la société d'investissement se compose exclusivement
d'obligations négociables, il est admis qu'aucune retenue ne soit perçue.
180
En outre, pour la liquidation de cette retenue, il est tenu compte non seulement des crédits
d'impôt attachés aux dividendes distribués par la SICAV mais également des avoirs fiscaux s'y rapportant, dans des conditions semblables à celles appliquées à l'égard des résidents de France. Les
actionnaires résidents d'Italie bénéficient donc d'une masse de crédit d'impôt analogue à celle qui est prévue pour les personnes domiciliées en France. D'autre part, l'excédent éventuel des crédits
d'impôt sur la retenue exigible au taux de 15 % est remboursé à l'actionnaire résident d'Italie dans la mesure où cet excédent correspond à une perception française. Pour l'application de cette règle,
la fraction des crédits non remboursable est affectée, en priorité, au paiement de la retenue à la source par voie d'imputation.
190
La masse des crédits d'impôt transférables par une société d'investissement française à ses
actionnaires résidents d'Italie comprend :
- d'une part, des crédits d'impôt éventuellement attachés aux dividendes mis en paiement par
des sociétés françaises ;
- d'autre part, des crédits d'impôt éventuellement attachés aux autres revenus et produits du
portefeuille :
- intérêts et produits d'obligations et autres emprunts négociables émis en France ;
- revenus de valeurs mobilières étrangères assortis d'un crédit d'impôt en vertu des
dispositions d'une convention internationale ou d'une convention conclue avec un territoire ou une collectivité territoriale d'outre-mer, étant précisé à cet égard que la somme à imputer doit
correspondre au montant de l'impôt de distribution effectivement prélevé dans l'un de ces États ou territoires à l'exclusion de toute prise en compte forfaitaire.
200
Bien entendu, lorsque le montant du dividende distribué par la société d'investissement
française est inférieur au total des revenus nets du portefeuille assortis d'avoirs fiscaux et de crédits d'impôt qu'elle a encaissés, il convient de faire application de la règle dite du « crédit
maximum ».
2° Dividendes se rattachant à un établissement stable
210
Il est rappelé que les établissements stables situés en France d'entreprises italiennes
peuvent bénéficier, de la même manière que les entreprises françaises, du régime des sociétés-mères défini par l'article 145 du
CGI.
3° Autres impôts de distribution
220
Conformément aux dispositions du paragraphe 10 de l'article 10, les sociétés italiennes
exerçant une activité en France ne sont pas soumises à la retenue à la source de 25 % prévue à l'article 115 quinquies du
CGI. De même, les sociétés françaises exerçant une activité en Italie ne sont pas soumises à une retenue à la source dans cet État à raison de leurs bénéfices de même nature.
B. Intérêts (art. 11)
1. Définition
230
Le terme « intérêts » est défini au paragraphe 5 de l'article 11. Cette définition qui inclut
tous les produits assimilés aux revenus de sommes prêtées par la législation fiscale de l'État d'où proviennent les revenus s'applique notamment aux intérêts produits par les obligations et autres
titres de créances négociables, les bons du Trésor et les bons de caisse, les bons ou contrats de capitalisation, les créances ordinaires, dépôts, cautionnements et comptes courants.
240
En revanche, la définition des intérêts ne couvre pas du côté français les pénalisations pour
paiement tardif qui résultent d'un contrat, d'un usage ou d'un jugement, à moins que ces pénalisations n'aient pour objet que de compenser le retard dans le paiement d'intérêts dont ils ne sont alors
que l'accessoire.
250
L'état d'où proviennent ces intérêts est déterminé par application du paragraphe 7 de
l'article 11.
Les intérêts sont ainsi considérés comme provenant de France lorsque le débiteur est l'État
français lui-même ou l'une de ses collectivités territoriales ou un autre résident, de France. Ils sont également considérés comme provenant de notre pays lorsque la dette donnant lieu au paiement des
intérêts a été contractée pour un établissement stable ou une base fixe situés en France et qui supportent la charge de ces intérêts, que le débiteur des intérêts soit ou non un résident de France.
2. Régime fiscal institué par la convention
260
Suivant les dispositions du paragraphe 1 de l'article 11 de la convention, les intérêts qui
ont leur source dans un État et qui sont payés à un résident de l'autre État, sont imposables dans cet autre État. Le point 6 a) du Protocole précise que le paragraphe 1 s'applique même en l'absence
de paiement effectif.
270
Toutefois, en vertu du paragraphe 2 du même article, l'État de la source a le droit d'imposer
les intérêts payés à un résident de l'autre État suivant sa législation. Le taux de l'impôt prélevé ne peut cependant, si la personne qui reçoit les intérêts en est le bénéficiaire effectif, excéder
10 % du montant brut des intérêts. Il s'agit d'un taux applicable sous réserve des dispositions plus favorables du droit interne de l'État de la source des revenus.
280
Par dérogation aux dispositions du paragraphe 2 déjà cité, certains intérêts sont exonérés
d'impôt dans l'État de la source (cf art. 11 § 3 et 4 et point 6 du Protocole).
Sont notamment exonérés à la source :
290
- les intérêts payés en liaison avec la vente à crédit d'un équipement industriel, commercial
ou scientifique, ou en liaison avec la vente à crédit de marchandises livrées par une entreprise à une autre entreprise. La cession par une entreprise à une banque de sa créance correspondant à une
des ventes évoquées ci-dessus ne modifie pas la nature de celle-ci et n'entraîne donc pas la perte du bénéfice de l'exonération de retenue à la source ;
300
- les intérêts payés par l'État italien ou l'une de ses subdivisions politiques,
administratives ou collectivités locales, ou un de ses établissements publics, ou par l'État français, une de ses collectivités territoriales ou un de ses établissements publics. Cette disposition est
notamment applicable aux revenus d'obligations émises par les deux États et leurs entités publiques citées ci-dessus ;
310
- les intérêts payés au titre d'un prêt effectué ou garanti par l'autre État ou une de ses
subdivisions politiques ou administratives ou collectivités locales (dans le cas de l'Italie), ou une de ses collectivités territoriales (dans le cas de la France) ou un établissement public de cet
autre État, ou les intérêts payés à d'autres institutions ou organismes (y compris les institutions financières) à raison des financements accordés par eux dans le cadre d'accords conclus entre les
Gouvernements des deux États ;
320
- les intérêts payés par une banque résidente d'un des deux États à une banque résidente de
l'autre État (point 6 du Protocole).
3. Cas particuliers :
a. Intérêts excédentaires (paragraphe 8)
330
Lorsque le montant des intérêts excède, en raison de relations spéciales que le débiteur et
le créancier entretiennent entre eux ou avec de tierces personnes, celui dont seraient normalement convenus le débiteur et le créancier en l'absence de telles relations, les dispositions de l'article
11 ne s'appliquent qu'à ce dernier montant (cf paragraphe 8). La partie excédentaire des intérêts demeure imposable conformément à la législation de chaque État et compte tenu des autres dispositions
de la convention. Il est rappelé à cet égard que les déductions injustifiées d'intérêts effectuées par un débiteur établi en France sont réintégrées dans les bases de l'impôt sur le revenu ou de
l'impôt sur les sociétés et peuvent dans ce dernier cas constituer un revenu distribué au sens des articles 109 à
115 du CGI. Un tel revenu est alors traité selon les dispositions de l'article 10 de la convention relatif aux dividendes.
Ces dispositions s'appliquent notamment aux intérêts versés à une personne physique ou
morale qui contrôle directement ou indirectement le débiteur, qui est contrôlée directement ou indirectement par lui, ou qui dépend d'un groupe ayant avec le débiteur des intérêts communs.
340
La notion de relations spéciales couvre aussi les rapports de parenté et, en général, toute
communauté d'intérêts distincte du rapport de droit qui donne lieu au paiement des intérêts.
b. Intérêts se rattachant à un établissement stable
350
En ce qui concerne le prélèvement applicable aux produits de placements à revenus fixes, il
est admis de ne pas l'exiger sur les revenus de cette nature qui se rapportent à des créances faisant partie de l'actif de l'établissement stable qu'une entreprise italienne aurait en France et qui
sont pris en compte pour la détermination du bénéfice imposable de cet établissement.
IV. Redevances et droits d'auteur (article 12)
A. Définition
360
Les redevances sont définies par le paragraphe 4 de l'article 12. Cette définition précise
que sont considérées comme redevances les rémunérations payées pour l'usage ou la concession de l'usage de logiciels ainsi que de tous enregistrements des sons ou des images.
370
Il est par ailleurs confirmé au point 7 du protocole que les rémunérations payées pour des
services techniques, pour des travaux d'ingénierie ou pour des services de consultation ou de surveillance ne constituent pas des redevances mais relèvent des dispositions de la convention relatives
aux bénéfices des entreprises (article 7) ou aux revenus des professions indépendantes (article 14).
380
L’Etat d'où proviennent les redevances est déterminé par application du paragraphe 6 de
l'article 12.
Les redevances sont considérées comme provenant de France lorsque le débiteur est l'État
français lui-même ou l'une de ses collectivités territoriales ou un autre résident de France. Elles sont également considérées comme provenant de notre pays lorsque le contrat donnant lieu au paiement
des redevances a été contracté pour un établissement stable ou une base fixe situés en France et qui supportent la charge de ces redevances. Il importe peu à cet égard que le débiteur des redevances
soit ou non un résident de France.
B. Régime fiscal institué par la convention
390
Aux termes du paragraphe 1 de l'article 12, les redevances qui ont leur source dans un État
et qui sont payées à un résident de l'autre État sont imposables dans cet autre État.
400
Toutefois, en application du paragraphe 2 de l'article 12, l'État de la source peut imposer
les redevances payées à un résident de l'autre État conformément à sa législation interne. Mais, si cette législation prévoit une imposition à la source, celle-ci est plafonnée à 5 % du montant brut
des redevances lorsque la personne qui reçoit les redevances en est le bénéficiaire effectif.
410
Par dérogation aux dispositions du paragraphe 2, certaines redevances ne sont imposables que
dans l'État de la résidence de la personne qui les reçoit, si elle en est le bénéficiaire effectif. Il s'agit, conformément au paragraphe 3, des redevances payées pour l'usage ou la concession de
l'usage d'un droit d'auteur sur une œuvre littéraire, artistique ou scientifique. Mais il est précisé que cette exonération ne s'applique pas aux paiements effectués en contrepartie de l'usage ou de
la concession de l'usage de logiciels, de films cinématographiques et de tous autres enregistrements des sons ou des images : ces redevances sont passibles d'une retenue à la source, égale au maximum
à 5 % de leur montant brut.
420
Il est rappelé par ailleurs que la retenue à la source de
l'article 182 B du CGI n'est pas applicable lorsque le bénéficiaire des redevances a en France une installation
professionnelle permanente.
C. Cas particulier : redevances excédentaires
430
Le paragraphe 7 de l'article 12 concerne le traitement des redevances excédentaires. Les
commentaires consacrés aux intérêts excédentaires au III-B-2 § 320 sont également applicables, mutatis mutandis, aux redevances excédentaires.
V. Dispositions applicables aux dividendes, intérêts et redevances rattachables à un établissement stable ou à une base
fixe
A. Possibilité pour chaque État d'imposer selon sa législation interne les dividendes, intérêts et redevances
rattachables à un établissement stable ou à une base fixe
440
La convention ne limite pas le droit d'un État d'imposer les dividendes, intérêts et
redevances qui trouvent leur source dans cet État et sont versés à un établissement stable ou une base fixe situés dans cet État si la participation, la créance, le droit ou le bien qui donnent lieu à
ces paiements se rattachent effectivement à cet établissement stable ou à cette base fixe. Ces dividendes, intérêts et redevances sont imposables dans cet État selon sa législation interne (cf.
respectivement paragraphe 7 de l'article 10, paragraphe 6 de l'article 11, paragraphe 5 de l'article 12 et paragraphe 2 de l'article 21).
B. Application aux établissements stables de certaines dispositions conventionnelles relatives aux dividendes, intérêts
et redevances
450
L'article 25, paragraphe 2. b), de la convention prévoit que lorsqu'un établissement stable
d'une entreprise, situé dans un des deux États, quel que soit l'État tiers où cette entreprise a son siège, perçoit des dividendes, des intérêts ou des redevances qui ont leur source dans l'autre
État, les dispositions des articles 10, paragraphe 2-b), 11, paragraphe 2 et 12, paragraphe 2 sont applicables. Il précise également que l'État où est situé l'établissement stable élimine la double
imposition supportée par cet établissement stable comme s'il s'agissait d'un de ses résidents.
460
Bien entendu, lorsque le montant des intérêts ou des redevances excède, en raison de
relations spéciales que le débiteur et le créancier entretiennent entre eux ou avec des tierces personnes, celui dont seraient normalement convenus le débiteur et le créancier en l'absence de telles
relations, les dispositions qui précèdent ne s'appliquent qu'à ce dernier montant. La partie excédentaire des intérêts ou redevances demeure imposable conformément à la législation de chaque État et
compte tenu des autres dispositions de la convention.
470
L'existence d'un « établissement stable » dans un État (la France ou l'Italie) doit
s'apprécier par référence aux dispositions de l'article 5 de la Convention. Toutefois, les dispositions du b du paragraphe 2 de l'article 25 ne trouvent pas à s'appliquer lorsqu'en vertu d'une
convention entre l'Italie et un État tiers, l'établissement stable n'est pas imposé en Italie, notamment parce qu'il ne répond pas à la définition de l'établissement stable prévue par cette
convention.
Il est rappelé que les intérêts et les redevances dont la charge est supportée par un
établissement stable ou une base fixe situés dans un État sont considérés comme provenant de cet État quel que soit l'État de résidence de la personne dont dépend cet établissement stable ou cette
base fixe (cf. art. 11, paragraphe 7 et art. 12, paragraphe 6).
1. L'article 25, paragraphe 2.b), emporte les conséquences suivantes dans l'État de la source:
480
Dividendes : la retenue à la source sur les dividendes qui ont
leur source dans un État contractant et qui sont versés à un établissement stable situé dans l'autre État contractant au titre d'une participation effectivement rattachable à ses activités, est
plafonnée à 15 %, quel que soit le pourcentage de la participation détenue par l'établissement stable.
490
Intérêts : la retenue à la source sur les intérêts qui ont leur source dans un État contractant et qui
sont versés à un établissement stable situé dans l'autre État contractant à raison d'une créance effectivement rattachable aux activités de cet établissement. est plafonnée à 10 % si cet établissement
stable en est le bénéficiaire effectif. Aucune des exonérations prévues par l'article 11 et par le point 6. b) du Protocole n'est applicable.
500
Redevances : la retenue à la source sur les redevances qui ont leur source dans un État contractant et qui
correspondent à des droits effectivement rattachables aux activités d'un établissement stable situé dans l'autre État contractant est plafonnée à 5 % lorsque cet établissement stable en est le
bénéficiaire effectif. L'exonération des droits d'auteur prévue au paragraphe 3 de l'article 12 n'est pas applicable.
2. L'article 25, paragraphe 2.b), emporte les conséquences suivantes dans l'État de situation de l'établissement
stable :
510
Cet État élimine la double imposition conformément aux dispositions de l'article 24,
paragraphe 1 ou paragraphe 2. a) c'est-à-dire en appliquant à l'établissement stable les règles prévues s'agissant des trois catégories de revenus concernées pour les résidents de cet État.
VI. Modalités d'application des dispositions relatives aux dividendes, intérêts et redevances.
A. Dispositions générales
520
Pour obtenir le plafonnement du taux des retenues à la source prévues par le droit interne
des États contractants en fonction du taux maximum prévu par la convention, les dégrèvements d'impôts à la source excédant les limites conventionnelles, l'exonération des retenues à la source , le
bénéficiaire des revenus doit justifier, au moyen d'une attestation officielle des autorités fiscales de l'État dont il est un résident (cf point 14, b, i) du Protocole), qu'au moment de la mise en
paiement des produits, il satisfait aux conditions requises par la convention pour bénéficier de ces avantages.
530
Il est rappelé que les conditions suivantes doivent être simultanément remplies :
- être un résident d'un État contractant au sens de l'article 4 de la convention ou y
disposer d'un établissement stable au sens de l'article 5 du même texte (s'agissant de l'application de l'article 25 § 2-voir ci-avant) ;
- ne pas posséder dans l'État de la source un établissement stable ou une base fixe auquel
se rattache la participation génératrice des dividendes, la créance génératrice des intérêts, ou le droit ou le bien générateur des redevances ;
- remplir, le cas échéant, les conditions particulières auxquelles est subordonnée
l'application d'un taux réduit ou d'une exonération.
B. Dividendes, intérêts et redevances de source française
1. Règles générales concernant le dégrèvement des retenues à la source
540
L'établissement payeur français des revenus en matière de revenus de capitaux mobiliers ou
le débiteur en matière de redevances limitent directement le montant de. la retenue à la source au taux maximum prévu par la convention au vu de la demande présentée par le bénéficiaire des revenus au
plus tard le jour de la mise en paiement des revenus concernés.
Dans le cas où cette demande leur parvient tardivement, ils procèdent au dégrèvement de
l'impôt français retenu à la source qui excède le taux limite prévu par la convention.
2. Formulaires conventionnels à utiliser
a. Généralités
550
Pour obtenir l'application des dispositions conventionnelles, les bénéficiaires des revenus
doivent en faire la demande sur l'un des imprimés suivants annexés au formulaire 5000 (CERFA n° 12816) (attestation de résidence) ;
- dividendes : formulaire n° 5001 (CERFA n°12816) ;
- intérêts : formulaire n° 5002 (CERFA n°12816) ;
- redevances : formulaire n° 5003 (CERFA n°12816).
Ces formulaires sont accessibles en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de
formulaires".
Il convient de se reporter à la notice explicative de l'imprimé 5000 pour plus de précisions
en ce qui concerne la transmission et l'utilisation des différents formulaires.
Dans le cas des revenus de source française, les demandes d'exonération ou de dégrèvement
doivent parvenir à l'administration fiscale au plus tard le 31 décembre de l'année qui suit celle au cours de laquelle les retenues à la source ou les prélèvements ont été opérés
(art. R.* 196-1 du livre des procédures fiscales).
b. Dividendes, intérêts et redevances perçus par un établissement stable
560
Pour obtenir la réduction à 5 %, 10 % ou 15 % de l'impôt français sur respectivement les
redevances, les intérêts et les dividendes, les bénéficiaires doivent en faire la demande avant le 31 décembre de l'année suivant celle de la mise en paiement des revenus, au moyen de l'attestation
reproduite au BOI-LETTRE-000149.
Cette attestation doit être adressée en double exemplaire à l'établissement payeur français
ou au débiteur français des revenus qui la transmet au Centre des impôts des non-résidents après avoir revêtu chacun des exemplaires de sa propre attestation.
Le Centre des impôts des non-résidents conserve l'un des deux exemplaires et, lorsque les
conditions sont remplies, renvoit l'autre exemplaire à l'établissement payeur complété, par la formule « Vu et accepté », par son timbre et par la signature de l'inspecteur des impôts.
L'établissement payeur ou le débiteur est alors autorisé à payer les revenus en cause sous
déduction de la retenue à la source prévue ci-dessus ou, si l'autorisation du centre des impôts des non-résidents lui est parvenue après la mise en paiement des revenus, à rembourser l'excédent de
retenue à la source prélevée lors de la mise en paiement.
c. Récupération par l'établissement payeur français des règlements effectués au profit des résidents d'Italie.
570
L'établissement payeur français est admis à récupérer, au moyen de la déclaration n°
2777 (CERFA n° 10024, accessible en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de
formulaires"), le montant des règlements effectués au profit des bénéficiaires résidents d'Italie au titre des retenues ou du prélèvement à la source sur les versements qu'il effectue au Trésor au
titre:
- de la retenue à la source sur les dividendes ;
- du prélèvement sur les produits de bons de caisse et autres titres de créances
négociables ;
- du prélèvement sur les produits de placements à revenu fixe ;
- du prélèvement forfaitaire sur les produits des bons ou contrats de capitalisation et
placements de même nature
Si cette imputation ne peut être pratiquée en totalité par suite d'insuffisance de versement
au Trésor, les sommes avancées sont remboursées, à due concurrence, par le Trésor français.
Dans les deux cas, il convient de joindre à la demande d'imputation ou de remboursement les
exemplaires des formulaires conventionnels prévus à cet effet (voir notes explicatives jointes aux formulaires).
VII. Gains en capital (article 13)
A. Plus-values immobilières
580
Aux termes du paragraphe 1 de l'article 13, les plus-values provenant de l'aliénation de
biens immobiliers sont imposables dans l'État de situation de ces biens. Cette disposition s'applique notamment aux plus-values immobilières des entreprises, même en l'absence d'établissement stable
dans l'État de situation des biens immobiliers, et alors même que ces biens seraient effectivement rattachables à l'activité d'un établissement stable situé dans l'autre État.
590
En application du point 8 a) du Protocole, les gains provenant de l'aliénation d'actions, de
parts ou de participations dans une société, ou une autre personne morale, quelle que soit sa résidence, qui possède des biens immobiliers situés en Italie ou en France sont imposables dans l'État où
les biens sont situés lorsque ces gains sont soumis par la législation interne de cet État au même régime fiscal que les gains tirés de l'aliénation de biens immobiliers. La convention permet
d'appliquer en France les dispositions de droit interne relatives aux parts ou actions des sociétés à prépondérance immobilière.
600
Elle lui permet donc d'imposer les plus-values réalisées par des résidents d'Italie sur des
parts ou actions de sociétés à prépondérance immobilière au sens de l'article 150 A bis du CGI et
244 bis A du CGI dès lors que ces sociétés possèdent en France un bien immobilier au sens du paragraphe 2 de l'article 6
de la convention.
B. Plus-values mobilières
1. Plus-values réalisées dans le cadre d'un établissement stable ou d'une base fixe
610
Aux termes du paragraphe 2 de l'article 13, les gains qui proviennent de l'aliénation de
biens mobiliers faisant partie de l'actif d'un établissement stable qu'une entreprise d'un État a dans l'autre État ou qui sont affectés à une base fixe dont un résident d'un État dispose dans l'autre
État pour l'exercice d'une profession indépendante sont imposables dans l'État où est situé l'établissement stable ou la base fixe. Il en est de même lorsque la cession porte sur l'ensemble des
éléments qui constitueraient l'établissement stable ou la base fixe. Cette solution est aussi applicable aux plus-values constatées en cas de cessation d'activité de l'établissement stable ou de la
base fixe.
2. Plus-values de cession de participations substantielles
620
En application du b) du point 8 du Protocole, les plus-values dégagées par un résident d'un
État de la cession d'une participation substantielle dans une société résidente de l'autre État sont imposables dans cet autre État. La convention qualifie de substantielle la participation qui,
additionnée aux participations éventuellement détenues, par des personnes apparentées au cédant, permet à celui-ci de disposer, directement ou indirectement, d'actions ou parts dont l'ensemble ouvre
droit à 25 % au moins des bénéfices de la société. Du côté français, les dispositions des articles 150-0 A du CGI et
244 bis B du CGI sont donc applicables.
630
Toutefois, lorsque la participation substantielle est détenue dans une société possédant un
bien immobilier en France et pouvant être qualifiée de société à prépondérance immobilière au sens du droit fiscal français, il y a lieu de faire application des règles énoncées ci-avant.
3. Plus-values sur les navires et aéronefs exploités en trafic international
640
Les gains d'une entreprise provenant de la cession de ces biens, ou de biens mobiliers
affectés à leur exploitation, ne sont imposables que dans l'État où le siège de direction effective de l'entreprise qui les exploite est situé.
4. Autres plus-values mobilières
650
Tous les autres gains en capital sur biens meubles sont imposables exclusivement dans l'État
de résidence du cédant.
VIII. Revenus des professions libérales et assimilées (article 14)
660
Les revenus qu'un résident d'un État tire d'une profession libérale ou d'autres activités de
caractère indépendant exercées dans l'autre État sont imposables dans cet autre État lorsque le bénéficiaire y dispose d'une base fixe pour l'exercice de son activité.
670
Seuls les revenus imputables à la base fixe sont imposables dans l'État autre que celui dont
le bénéficiaire est un résident. Les revenus considérés, réalisés par des résidents d'Italie et ayant une installation permanente en France, sont donc passibles de l'impôt français dès lors qu'ils se
rattachent à l'activité déployée en utilisant cette installation.
Ainsi un médecin installé en France qui se rendrait occasionnellement en Italie pour y
donner des consultations sans posséder d'installation permanente dans ce dernier État ne serait imposable qu'en France à raison des honoraires perçus pour ces consultations. En revanche, l'intéressé
serait imposable en premier lieu en Italie à raison des mêmes honoraires s'il y disposait, autrement que de manière occasionnelle, d'un cabinet pour y exercer son activité.
Inversement, les sommes payées en France à titre de revenus de professions non commerciales
à des contribuables domiciliés en Italie qui n'ont pas dans notre pays d'installation professionnelle permanente ne doivent pas donner lieu à la retenue à la source de l'impôt français.
IX. Rémunérations d'activités dépendantes de nature privée (articles 15 et 16)
680
Les traitements et salaires d'origine privée sont en règle générale, imposables dans l'État
où s'exerce l'activité professionnelle source de ces revenus.
Diverses dérogations à ce principe sont toutefois prévues dans les cas suivants :
A. Travailleurs frontaliers
1. Définition des travailleurs frontaliers
690
Il s'agit des salariés qui habitent dans la zone frontalière d'un État, exercent leur
activité professionnelle dans la zone frontalière de l'autre État et retournent, normalement, chaque jour dans le premier État.
Les personnes dont le domicile est situé dans un État et qui exercent une profession
itinérante (exemple : chauffeur routier. V.R.P., ...) principalement hors de la zone frontalière de l'autre État n'entrent pas dans la définition des travailleurs frontaliers quand bien même le siège
de l'entreprise qui les emploie serait situé dans la zone frontalière de cet autre État.
2. Définition des zones frontalières
700
Il s'agit des régions en Italie, et des départements en France, qui sont limitrophes de la
frontière (point 9 du protocole). Il s'agit donc, du côté français, des départements de la Haute-Savoie, de la Savoie, des Hautes-Alpes, des Alpes de Haute-Provence, des Alpes-Maritimes et de la Corse
du Sud ; du côté italien, la zone frontalière comprend les régions du Val d'Aoste, du Piémont, de la Ligurie et de la Sardaigne.
3. Régime d'imposition
710
Aux termes du paragraphe 4 de l'article 15 de la convention, les revenus provenant de
l'activité salariée des travailleurs frontaliers ne sont imposables que dans l'État dont ces personnes sont des résidents.
4. Modalités d'application
720
Pour bénéficier du régime des travailleurs frontaliers, les résidents de France doivent
justifier de leur qualité de frontalier auprès de l'administration fiscale italienne par tous moyens et notamment une attestation de l'employeur italien certifiant le lieu d'exercice de l'activité et
une attestation de l'administration fiscale française dont dépend le domicile du travailleur certifiant le lieu de ce domicile. Les résidents d'Italie doivent de la même manière justifier de leur
qualité de frontalier auprès de l'administration fiscale française.
B. Salariés en mission temporaire
730
Le droit d'imposer la rémunération de l'activité exercée par un résident d'un État pendant
son séjour temporaire dans l'autre État est attribué à l'État dont le salarié est un résident sous les trois conditions ci-après qui doivent être simultanément remplies :
- le bénéficiaire de la rémunération doit séjourner dans l'autre État pendant une période ou
des périodes n'excédant pas au total 183 jours au cours de l'année fiscale considérée ;
- la rémunération doit être payée par un employeur ou pour le compte d'un employeur qui
n'est pas un résident de l'État où l'activité est exercée ;
- cette rémunération ne doit pas être supportée en fait par un établissement stable ou une
base fixe dont disposerait l'employeur dans l'État où l'activité est exercée.
740
L'appréciation de la durée de 183 jours doit être faite, pour une année fiscale donnée, en
considérant le cas échéant les différents séjours que l'intéressé a pu effectuer dans l'un des deux États au cours de l'année considérée. En pratique, l'année fiscale coïncide avec l'année civile en
France comme en Italie.
750
La durée de chaque séjour, pris isolément, doit être décomptée à partir du jour où il débute
jusqu'au jour où s'achève le travail qui a motivé le déplacement du salarié. Ce décompte est effectué suivant la méthode des « jours de présence physique ».
Selon cette méthode, les jours suivants sont inclus dans les calculs : fraction de journée,
jour d'arrivée, jour de départ et tous les autres jours passés à l'intérieur de l'État où l'activité est exercée tels que les samedis et dimanches, les jours fériés, les jours de vacances qui sont
pris avant, pendant et après la période d'activité, les brèves interruptions (pouvant résulter, par exemple, d'actions de formation, de grèves, de « chômage technique »), les jours de maladie (à moins
qu'ils n'empêchent le salarié de partir alors qu'il aurait eu normalement droit à l'exonération) et enfin la survenance d'un décès ou d'une maladie dans sa famille.
Les jours suivants ne sont pas pris en compte : transit entre deux points situés à
l'extérieur de l'État où l'activité est exercée, vacances passées en dehors de l'État où l'activité est exercée et brèves interruptions d'activité lorsqu'elles ont lieu en dehors de cet État (quel que
soit leur motif).
760
Lorsqu'un même salarié accomplit dans l'un des deux États plusieurs séjours au cours d'une
année donnée, c'est la durée totale - décomptée, pour chaque séjour, comme il vient d'être indiqué - de ces séjours successifs qui doit être retenue pour déterminer celui des deux États auquel est
dévolu le droit d'imposer les salaires rémunérant l'activité ainsi exercée.
770
Si la durée totale ainsi décomptée demeure au plus égale à 183 jours pour l'année
considérée, l'État sur le territoire duquel le ou les séjours ont été accomplis doit en faire abstraction. Dans le cas où cette durée totale excède la limite ainsi fixée, l'imposition appartient à
l'État sur le territoire duquel le ou les séjours sont accomplis et elle porte sur l'ensemble des rémunérations perçues par le salarié au titre de l'activité qu'il a exercée sur ce territoire pendant
le ou les séjours afférents à l'année considérée.
Bien entendu, si le séjour chevauche deux années civiles, c'est la fraction de ce séjour qui
se rapporte à chacune de ces deux années qui doit être prise respectivement en compte pour apprécier si, pour l'une et l'autre de ces deux années, la limite de 183 jours est, ou non, atteinte.
C. Salariés employés à bord d'un navire ou d'un aéronef exploité en trafic international
780
Il résulte des dispositions du paragraphe 3 de l'article 15 de la convention que les
rémunérations reçues par les salariés au titre d'un emploi à bord d'un navire ou d'un aéronef exploité en trafic international sont imposables dans l'État où se trouve le siège de direction effective
de l'entreprise.
Dans le cas où l'État auquel le droit d'imposer ces rémunérations est ainsi dévolu ne les
soumettrait pas effectivement à l'impôt, ces rémunérations seraient imposables, en vertu de la disposition expresse du paragraphe 3 susvisé, dans l'État dont les bénéficiaires sont des résidents.
790
Compte tenu de la règle générale édictée par le 2° de
l'article 4 bis du CGI, les rémunérations des salariés qui sont employés par des entreprises de navigation dont le siège de
direction effective est en France et qui sont en service à bord d'un navire. ou d'un aéronef dans les conditions prévues par la convention, sont imposables en France, même si l'activité des intéressés
est en fait exercée en totalité hors du territoire français.
X. Rémunérations versées aux dirigeants de sociétés et membres des conseils d'administration ou de surveillance (article
16 de la convention)
800
Les rémunérations quelconques, fixes ou variables, attribuées par une société résidente d'un
État à une personne résidente de l'autre État au titre de fonctions de direction ou de gérance ou d'un mandat d'administrateur ou de membre du conseil de surveillance sont imposables dans l'État de
résidence de la société qui verse ces rémunérations.
Il en va toutefois autrement lorsque ces rémunérations sont supportées par un établissement
stable que la société a dans l'État de résidence du bénéficiaire des revenus et au sein duquel les personnes concernées exercent des fonctions réelles et permanentes. Ces rémunérations sont alors
imposables dans l'État de résidence de ces personnes.
810
Il s'ensuit notamment que les rémunérations de toute nature versées par les sociétés
anonymes françaises à une personne physique en sa qualité de président de leur conseil d'administration, de directeur général ou de membre de leur directoire et les rémunérations servies à une
personne physique en sa qualité de gérant associé commandité d'une société en commandite par actions française sont imposables en France dans les conditions du droit interne français.
Il est précisé à cet égard que les jetons de présence versés aux administrateurs ou membres
du conseil de surveillance ès qualité des sociétés anonymes sont soumis à la retenue à la source au taux de 25 % prévue au 2 de
l'article 119 bis du CGI.
Quant aux rémunérations versées par les sociétés à responsabilité limitée (S.A.R.L.)
françaises ou par les sociétés civiles françaises à leur gérant résident d'Italie, elles sont imposables en France quel que soit le niveau de la participation détenue par le gérant dans la S.A.R.L..
Sont aussi imposables en France les rémunérations perçues par les gérants des sociétés en
nom collectif et des sociétés en participation ainsi que par les gérants commandités des sociétés en commandite simple, lorsque ces sociétés ont opté pour le régime fiscal des sociétés de capitaux.
XI. Artistes et sportifs (article 17)
820
L'État sur le territoire duquel un artiste du spectacle (artiste de théâtre, de cinéma, de
la radio ou de la télévision), un musicien ou un sportif exerce ses activités artistiques ou sportives a le droit d'imposer les revenus correspondants, quelle que soit leur qualification en droit
interne (salaires ou recettes non commerciales).
Il en va de même de tous les revenus qui sont directement liés à la notoriété de l'artiste
ou du sportif, en particulier des redevances pour l'utilisation de leur nom et de leur image et des droits de publicité ou de parrainage, alors même qu'il n'existerait pas de lien direct entre ces
revenus et un spectacle public donné par l'artiste ou le sportif dans l'État concerné.
830
Ces revenus demeurent imposables dans l'État de leur source quand ils sont attribués à une
autre personne que l'artiste ou le sportif. Dans ce cas, lorsque la France est l'État de la source, le revenu est imposé par voie de retenue à la source due sur la rémunération payée à cette autre
personne selon les dispositions des articles 182 A bis du CGI et
182 B du CGI. Il fait l'objet d'une imposition complémentaire éventuelle au nom de l'artiste ou du sportif concerné, compte
tenu des dispositions de l'article 197 A du CGI.
840
Toutefois, le droit d'imposer est réservé à l'État de résidence de l'artiste ou du sportif
dans les cas suivants :
1) Si les revenus sont attribués à l'artiste ou au sportif lui-même, lorsque l'activité dans
l'État où l'artiste ou le sportif se produit est financée pour une part importante par des fonds publics de l'État de résidence, de l'une de ses subdivisions politiques ou administratives ou
collectivités locales (dans le cas de l'Italie) ou collectivités territoriales (dans le cas de la France) ou de l'une de leurs personnes morales de droit public ;
2) Si les revenus sont attribués à une autre personne que l'artiste ou le sportif lui-même,
lorsque cette personne est financée pour une part importante par une ou plusieurs des entités publiques citées ci-dessus.
850
A titre de règle pratique, le financement public est considéré comme important lorsqu'il
représente 50 % ou plus des rémunérations versées à l'artiste ou au sportif ou des rémunérations versées à la tierce personne.
XII. Rémunération des fonctions publiques (article 19)
860
Les rémunérations versées par un État ou :
- une de ses subdivisions politiques ou administratives ou collectivités locales (dans le
cas de l'Italie),
- une de ses collectivités territoriales (dans le cas de la France),
sont imposables dans cet État lorsque les services sont rendus à cet État, subdivision ou
collectivité dans le cadre d'une activité autre qu'industrielle ou commerciale (cf § 3 de l'article 19). Les rémunérations servies aux fonctionnaires français en poste en Italie sont donc normalement
imposables en France.
870
Toutefois, ces rémunérations, versées à une personne qui est un résident de l'autre État où
les services sont rendus, ne sont imposables qu'au lieu d'exercice de l'activité quand le bénéficiaire :
- a la nationalité de l'État où il rend les services sans avoir la nationalité de l'État qui
l'emploie ; ou
- sans avoir la nationalité de l'État qui le rémunère, était résident de l'État d'exercice
des activités avant de rendre les services à l'origine des revenus considérés.
En conséquence, les personnes en poste en France qui sont rémunérées par l'État italien ou
l'une de ses subdivisions ou collectivités locales à raison de services rendus dans le cadre d'une activité autre qu'industrielle ou commerciale sont imposables en France si deux conditions sont
cumulativement remplies :
- elles n'ont pas la nationalité italienne ; et
- elles ont la nationalité française ou étaient résidentes de France avant d'être employées
par l'État italien, ses subdivisions ou collectivités locales.
XIII. Professeurs et chercheurs (article 20)
880
Les rémunérations des enseignants et chercheurs qui sont des résidents de l'un des États, ou
qui l'étaient immédiatement avant de se rendre dans l'autre État, et qui exercent leur activité d'enseignement ou de recherches dans l'autre État sont exonérées au lieu d'exercice de l'activité. Cette
exonération s'applique pendant une durée maximum de deux ans . Elle est subordonnée, dans le cas des chercheurs, à la condition que les travaux de recherche aient été entrepris dans l'intérêt public
et non en vue de la réalisation d'un avantage particulier pour une ou plusieurs personnes déterminées.
Une personne est considérée comme ayant été un résident d'Italie immédiatement avant de
venir enseigner ou effectuer des recherches en France lorsque cette personne était résidente d'Italie au cours de l'année précédant son installation en France.
890
Toutefois, les personnes concernées ne peuvent bénéficier de l'exonération de deux ans dans
l'État d'exercice des activités que si l'autre État peut imposer les rémunérations en fonction de sa législation interne (cf point 15 du protocole commenté, v. section 5 ). En conséquence, un
enseignant qui était un résident de France et qui se rend en Italie en vue d'y enseigner ne peut en principe bénéficier de l'exonération de deux ans dans ce dernier État. En effet, le droit interne
français ne permet pas d'imposer ces rémunérations de source étrangère (à moins que cette personne ne demeure un résident de France au sens du droit interne français et de l'article 4 de la
convention) et, par ailleurs, la convention n'attribue pas explicitement l'imposition de ces rémunérations à la France.
900
Dans le cas des personnes qui viennent d'Italie pour enseigner en France, il conviendra à
titre de règle pratique de n'accorder l'exonération de deux ans que sur justification de l'imposition à l'impôt italien à raison des rémunérations liées à l'exercice d'activités d'enseignement ou de
recherche.
XIV. Étudiants et stagiaires (article 21)
910
Lorsqu'ils sont, ou étaient immédiatement avant de se rendre dans l'autre État, des
résidents d'un État et qu'ils séjournent dans l'autre État à seule fin d'y poursuivre leurs études ou leur formation, les sommes reçues par les étudiants et stagiaires de sources situées en dehors de
l'État de séjour pour couvrir leurs frais d'entretien, d'études ou de formation ne sont pas imposables dans l'État où ils séjournent.
XV. Pensions (articles 18 et 19 § 2)
920
Les pensions perçues par une personne résidente d'un État et qui ont leur source dans
l'autre État sont imposables dans ce dernier État s'il s'agit :
a) de pensions servies en application de la législation sur la sécurité sociale de cet État
: sont notamment visées, du côté français, les pensions servies par le régime général de la sécurité sociale et les régimes spéciaux de sécurité sociale et les pensions servies par les régimes dits «
complémentaires » et « supplémentaires » affiliés à des organismes tels que l'A.G.I.R.C. ou l'A.R.R.C.O., auxquels les salariés ont été affiliés à titre obligatoire ;
Conformément au paragraphe 2 de l’article 18 de la convention fiscale franco-italienne, les
pensions et autres sommes payées en application de la législation sur la sécurité sociale d’un État sont imposables dans cet État. Les autorités compétentes de France et d’Italie se sont consultées en
vue d’établir la liste des pensions et autres sommes concernées tant du côté français que du côté italien. Elles sont parvenues à un accord qui s’est concrétisé par un échange de lettres en date du 20
décembre 2000 (texte reproduit ci-dessous).
Les régimes de retraites reconnus à des fins fiscales visés par l'échange de lettre du 20
décembre 2000 sont listés au BOI-ANNX-000341.
Lettre française du 20 décembre 2000.
Madame le Directeur et Monsieur le Conseiller,
Des difficultés sont apparues pour l'application de l'article 18 de la Convention fiscale
franco-italienne du 5 octobre 1989 à certaines pensions et aux sommes payées en application de la législation sur la sécurité sociale de l'État français et de l'État italien.
Je vous propose que nous arrêtions sur ce sujet une position commune dont les bases seront les
suivantes :
I) Les pensions et autres sommes payées en application de la législation française sur la sécurité
sociale sont celles versées dans le cadre des régimes de retraite suivants :
a) les régimes de base de la sécurité sociale (BOI-ANNX-000341) :
- le régime de la sécurité sociale ;
- les régimes spéciaux de la sécurité sociale ;
- le régime des assurances sociales agricoles.
b) les régimes complémentaires à caractère obligatoire :
- le régime des salariés cadres [institutions regroupées au sein de l'Association générale des
institutions de retraite des cadres (Agirc)) ;
- le régime des non-cadres [institutions regroupées au sein de l'Association des régimes de
retraite complémentaires (ARCCO)) ;
- le régime des professions non salariées.
c) Le régime de l'assurance volontaire du régime général de la sécurité sociale, destiné à permettre
le maintien des salariés expatriés à un régime de sécurité sociale (Caisse des Français de l'étranger, BP 100 Rubelles 77951 Maincy Cedex).
d) Les régimes de retraite complémentaires conclus dans le cadre de l'entreprise ou de la branche
professionnelle, auxquels le salarié est tenu d'adhérer.
II) Les pensions et autres sommes payées en application de la législation italienne sur la sécurité
sociale sont celles versées dans le cadre des régimes de retraite suivants :
Pensions d'invalidité, vieillesse et survivants :
A. Travailleurs salariés
a) En général : Istituto nazionale della previdenza sociale, sedi provinciali
b) Pour les travailleurs du spectacle : Ente nazionale di previdenza e assistenza per i lavoratori dello spettacolo, Roma
c) Pour les dirigeants des entreprises industrielles : Istituto nazionale di previdenza per i dirigenti di aziende industriali, Roma
d) Pour les journalistes : Istituto nazionale di previdenza per i giornalisti italiani « G. Amendola », Roma
B. Travailleurs non salariés
a) Pour les médecins : Ente nazionale di previdenza e assistenza medici
b) Pour les pharmaciens : Ente nazionale di previdenza e assistenza farmacisti
c) Pour les vétérinaires : Ente nazionale di previdenza e assistenza veterinari
d) Pour les ingénieurs et les architectes : Cassa nazionale di previdenza per gli ingegneri et gli architetti
e) Pour les géomètres : Cassa nazionale di previdenza e assistenza a favore dei geometri
f) Pour les avocats et les avoués : Cassa nazionale di previdenza e assistenza a favore degli avvocati e dei procuratori
g) Pour les diplômés en sciences économiques (dottori commercialisti) : Cassa nazionale di previdenza e assistenza a favore dei dottori commercialisti
h) Pour les experts-comptables et ingénieurs commerciaux (ragionieri e periti commerciali) : Cassa nazionale di previdenza e assistenza a favore dei ragionieri e periti commerciali
i) Pour les conseillers du travail : Ente nazionale di previdenza e assistenza per i consulenti del lavoro
j) Pour les notaires : Cassa nazionale notariato
k) Pour les travailleurs du secteur agricole : Ente nazionale di previdenza e assistenza per gli impiegati dell'agricoltura
l) Pour les biologistes : Cassa nazionale di previdenza e assistenza biologi
m) Pour les agronomes, gardes forestiers, chimistes et géologues : Ente nazionale di previdenza et assistenza pluricategoriale per agronomi e forestali, chimici, geologi
n) Pour les psychologues : Ente di previdenza e assistenza psicologi
p) Pour le personnel hospitalier (infermieri professionali, assistenti sanitari e vigilatrici d'infanzia) : Cassa nazionale di previdenza e assistenza in favore degli infermieri professionali,
assistenti sanitari e vigilatrici d'infanzia.
Si ces dispositions recueillent votre agrément, la présente lettre et votre réponse marqueront
l'accord de nos deux Administrations sur ce point dans le cadre de la procédure amiable prévue à l'article 26 de la Convention précitée.
Je vous prie d'agréer, Madame le Directeur et Monsieur le Conseiller, l'assurance de ma considération distinguée.
Le Sous-Directeur
Bruno Gibert
Réponse italienne du 20 décembre 2000
Monsieur le Sous-Directeur,
Nous nous référons à votre lettre du 20 décembre dernier dont le texte est le suivant :
« Des difficultés sont apparues pour l'application de l'article 18 de la Convention fiscale franco-italienne du 5 octobre 1989 à certaines pensions et autres sommes payées en application de la
législation sur la sécurité sociale de l'Etat français et de l'Etat italien.
Je vous propose que nous arrêtions sur ce sujet une position commune dont les bases seront les suivantes :
I) Les pensions et autres sommes payées en application de la législation française sur la sécurité
sociale sont celles versées dans le cadre des régimes de retraite suivants :
a) Les régimes de base de la sécurité sociale (BOI-ANNX-000341):
- le régime général de la sécurité sociale ;
- les régimes spéciaux de la sécurité sociale ;
- le régime des assurances sociales agricoles.
b) Les régimes complémentaires à caractère obligatoire
(BOI-ANNX-000341) :
- le régime des salariés cadres [institutions regroupées au sein de l'Association générale des
institutions de retraite des cadres (Agirc)] ;
- le régime des non-cadres [institutions regroupées au sein de l'Association des régimes de
retraite complémentaires (ARCCO)] ;
- le régime des professions non salariées.
c) Le régime de l'assurance volontaire du régime général de la sécurité sociale, destiné à permettre
le maintien des salariés expatriés à un régime de sécurité sociale (Caisse des Français de l'étranger, BP 100 Rubelles 77951 Maincy Cedex).
d) Les régimes de retraite complémentaires conclus dans le cadre de l'entreprise ou de la branche
professionnelle, auxquels le salarié est tenu d'adhérer.
II) Les pensions et autres sommes payées en application de la législation italienne sur la sécurité
sociale sont celles versées dans le cadre des régimes de retraite suivants :
Pensions d'invalidité, vieillesse et survivants :
A. Travailleurs salariés
a) En général : Istituto nazionale della previdenza sociale, sedi provinciali
b) Pour les travailleurs du spectacle : Ente nazionale di previdenza e assistenza per i lavoratori dello spettacolo, Roma
c) Pour les dirigeants des entreprises industrielles : Istituto nazionale di previdenza per i dirigenti di aziende industriali, Roma
d) Pour les journalistes : Istituto nazionale di previdenza per i giornalisti italiani « G. Amendola », Roma
B. Travailleurs non salariés
a) Pour les médecins : Ente nazionale di previdenza e assistenza medici
b) Pour les pharmaciens : Ente nazionale di previdenza e assistenza farmacisti
c) Pour les vétérinaires : Ente nazionale di previdenza e assistenza veterinari
d) Pour les ingénieurs et les architectes : Cassa nazionale di previdenza per gli ingegneri et gli architetti
e) Pour les géomètres : Cassa nazionale di previdenza e assistenza a favore dei geometri
f) Pour les avocats et les avoués : Cassa nazionale di previdenza e assistenza a favore degli avvocati e dei procuratori
g) Pour les diplômés en sciences économiques (dottori commercialisti) : Cassa nazionale di previdenza e assistenza a favore dei dottori commercialisti
h) Pour les experts-comptables et ingénieurs commerciaux (ragionieri e periti commerciali) : Cassa nazionale di previdenza e assistenza a favore dei ragionieri e periti commerciali
i) Pour les conseillers du travail : Ente nazionale di previdenza e assistenza per i consulenti del lavoro
j) Pour les notaires : Cassa nazionale notariato
k) Pour les travailleurs du secteur agricole : Ente nazionale di previdenza e assistenza per gli impiegati dell'agricoltura
l) Pour les biologistes : Cassa nazionale di previdenza e assistenza biologi
m) Pour les agronomes, gardes forestiers, chimistes et géologues : Ente nazionale di previdenza et assistenza pluricategoriale per agronomi e forestali, chimici, geologi
n) Pour les psychologues : Ente di previdenza e assistenza psicologi
p) Pour le personnel hospitalier (infermieri professionali, assistenti sanitari e vigilatrici d'infanzia) : Cassa nazionale di previdenza e assistenza in favore degli infermieri professionali,
assistenti sanitari e vigilatrici d'infanzia.
Si ces dispositions recueillent votre agrément, la présente lettre et votre réponse marqueront
l'accord de nos deux Administrations sur ce point dans le cadre de la procédure amiable prévue à l'article 26 de la Convention précitée.
Je vous prie d'agréer, Madame le Directeur et Monsieur le Conseiller, l'assurance de ma considération distinguée. »
En réponse à cette lettre nous avons l'honneur de vous communiquer que les dispositions y contenues sont acceptées par le Ministère des Finances italien et que votre lettre et cette réponse de
confirmation sont considérées comme constituant un accord entre nos deux Administrations.
Nous vous prions d'agréer, Monsieur le Sous-Directeur, l'assurance de notre considération distinguée.
Le Directeur Le Conseiller
Concettina Ciminiello Michele del Giudice
b) de pensions servies par un État, une de ses subdivisions politiques ou administratives ou
collectivités locales, dans le cas de l'Italie, ou collectivités territoriales, dans le cas de la France, au titre de services rendus à ces entités publiques dans le cadre d'une activité autre
qu'industrielle ou commerciale. Cette définition s'applique alors même que la pension ne serait pas directement versée par l'entité publique, mais payée par prélèvement sur des fonds constitués par
cette entité. Toutefois, ces pensions publiques ne sont imposables que dans l'État de la résidence du bénéficiaire de la pension publique si celui-ci possède la nationalité de cet État sans avoir la
nationalité de l'État de la source des pensions.
Toutes les autres pensions et autres rémunérations similaires sont exclusivement imposables
dans l'État de la résidence du bénéficiaire.
XVI. Rémunérations et pensions versées aux personnels des institutions culturelles (points 1 et 10 b) du Protocole
930
Les dispositions relatives aux rémunérations des fonctions publiques et aux pensions
publiques s'appliquent aux revenus correspondants des personnes qui exercent ou ont exercé leur activité auprès des institutions culturelles et des établissements d'enseignement visés par la
convention culturelle du
4 novembre 1949 complétée par les
échanges de lettres des 9 novembre et 6 décembre 1954 et
du 17 mai 1965.
Conformément au b du point 10 du Protocole, ces dispositions s'appliquent rétroactivement
aux rémunérations et pensions pour lesquelles le délai de prescription fixé par la législation interne de chacun des Etats expire après le 31 décembre 1987 soit, du côté français, aux rémunérations
perçues à compter du 1er janvier 1985.
940
Par ailleurs, les taxes assises sur le montant global des salaires ne s'appliquent pas aux
salaires des personnes mentionnées ci-dessus (point 1 du Protocole).
Les institutions et établissements concernés sont les suivants :
- Pour la France :
- l'Institut français de Florence ;
- l'Institut français de Naples ;
- le Centre culturel français de Rome ;
- le Centre français d'Études et d'Information de Milan le Centre culturel franco-italien de
Turin ;
- le Centre culturel franco-italien « Galliera » de Gênes ;
- le Centre culturel français de Palerme ;
- l'Académie de France (Villa Médicis) à Rome ;
- l'École française d'Histoire et d'Archéologie de Rome ;
- le Lycée Chateaubriand à Rome.
- Pour l'Italie :
- l'Institut italien de Paris
- l'Institut italien de Strasbourg
- l'Institut italien de Marseille
- l'Institut italien de Grenoble
- l'Institut italien de Lyon
- l'Institut italien de Bordeaux
- l'Institut italien de Nice
- le Lycée Léonard de Vinci à Paris.
XVII. Autres revenus (article 22)
950
Les revenus qui ne sont pas traités dans les autres articles de la convention ne sont
imposables que dans l'État de la résidence de leur bénéficiaire à moins que celui-ci ne possède dans l'autre État un établissement stable ou une base fixe auquel le droit ou le bien générateur du
revenu se rattache effectivement : dans ce cas, ces revenus sont imposables dans l'État où est situé l'établissement stable ou la base fixe.
Les revenus considérés ne sont pas seulement ceux qui font partie d'une catégorie non
expressément traitée, mais aussi ceux qui proviennent de sources non expressément mentionnées. L'application de l'article n'est pas limitée aux revenus qui ont leur source dans un État contractant :
elle s'étend aussi aux revenus en provenance d'États tiers. | Bulletin officiel des finances publiques - impôts | BOI-INT-CVB-ITA-10-20 | https://bofip.impots.gouv.fr/bofip/5578-PGP.html/identifiant=BOI-INT-CVB-ITA-10-20-20130909 | 2013-09-09 00:00:00 | 0e1d11845f28945bfbb015cb9abe021d7f6f44ca9ede690838f60dc611be5029 | [
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1
Selon les dispositions de
l'article 298 bis-I du CGI, les exploitants agricoles qui, pour leurs opérations agricoles, ne sont pas imposés de plein
droit à la TVA d'après le RSA sont normalement placés sous le régime du remboursement forfaitaire. Ils peuvent cependant sur leur demande et au titre de ces opérations, se soumettre à la taxe d'après
le régime simplifié.
En outre, si leur exercice comptable ne coïncide pas avec l'année civile, ils peuvent, sur
option, déposer une déclaration annuelle correspondant à cet exercice (CGI, art. 298 bis I 1°).
10
Le présent chapitre comprend deux sections :
- section 1 : caractéristiques de l'option pour le RSA
(BOI-TVA-SECT-80-20-10) ;
- section 2 : caractéristiques de l'option pour une déclaration selon l'exercice comptable pour
les exploitants agricoles relevant du RSA (BOI-TVA-SECT-80-20-20). | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-80-20 | https://bofip.impots.gouv.fr/bofip/568-PGP.html/identifiant=BOI-TVA-SECT-80-20-20120912 | 2012-09-12 00:00:00 | e78ae9784694791f9894f986b3e34ec0ed392309c54b6c359c465f8bd7be8930 | [
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] |
I. Nature de l'opération envisagée
Joindre un organigramme avant et après opération, avec les pourcentages de détention des capitaux
des sociétés.
II. Renseignements sur la société apporteuse ou scindée
Remarque : Dans la mesure où l'opération intéresse plusieurs sociétés apporteuses,
il convient de fournir pour chacune d'elles les renseignements appropriés.
A. Raison sociale, forme juridique, siège et numéro de téléphone de cette société :
B. N° d'identification SIRET (code APE) :
C. Capital social :
- Capitaux propres :
- Répartition du capital entre les associés avant l'opération :
D. Activité actuelle :
E. Coordonnées de la personne chargée de suivre la demande d'agrément (nom, qualité, n° de
téléphone) :
Adresse des différents établissements
Date de création ou d'acquisition
Nature des productions ou des ventes
Effectif du personnel
.
F. Résultats des cinq derniers exercices et de l'exercice en cours :
Exercice
Chiffre d'affaires
Amortissements pratiqués
Amortissements réputés différés
Résultat fiscal après imputations
- du ............. au .............
- du ............. au .............
- du ............. au .............
- du ............. au .............
- du ............. au .............
- exercice en cours (estimation jusqu'à la date prévue pour la réalisation de l'opération)
G. Importance des activités respectivement apportées ou conservées :
CA (HT)
Effectif des salariés
Actif brut immobilisé
Actif net immobilisé
I : Activité transférée
II : Activité totale
I / II (en %)
H. La société est-elle la mère d'un groupe fiscal au sens des
articles 223 A et suivants du code général des impôts (CGI), ou est-elle intégrée dans un tel groupe ? Dans ce dernier cas,
indiquer la raison sociale et l'adresse du siège de la société mère de ce groupe :
III. Renseignements sur la société bénéficiaire des apports ou sur les sociétés bénéficiaires de la scission
Remarque : Dans la mesure où l'opération intéresse plusieurs bénéficiaires, il
convient de fournir pour chacune d'elles les renseignements appropriés.
A. Raison sociale, forme juridique, siège et numéro de téléphone de cette société :
B. N° d'identification SIRET (code APE) :
C. Capital social :
- Capitaux propres :
- Répartition du capital entre les associés avant l'opération :
D. Activité actuelle :
E. Coordonnées de la personne chargée de suivre la demande d'agrément (nom, qualité, n° de
téléphone) :
Adresse des différents établissements
Date de création ou d'acquisition
Nature des productions ou des ventes
Effectif du personnel
.
.
.
.
.
F. Résultats des cinq derniers exercices et de l'exercice en cours :
Exercice
Chiffre d'affaires
Amortissements pratiqués
Amortissements réputés différés
Résultat fiscal après imputations
- du ............. au .............
- du ............. au .............
- du ............. au .............
- du ............. au .............
- du ............. au .............
- exercice en cours (estimation jusqu'à la date prévue pour la réalisation de l'opération)
G. La société est-elle la mère d'un groupe fiscal au sens des
articles 223 A et suivants du CGI, ou est-elle intégrée dans un tel groupe ? Dans ce dernier cas, indiquer la raison sociale
et l'adresse du siège de la société mère de ce groupe :
IV. Nature et valeur des apports ou scissions
Désignation des biens détenus en pleine propriété
Valeur comptable brute
Amortissements ou provisions pour dépréciation
Valeur comptable nette
Valeur fiscale
Valeur d'apport
Valeur vénale
.
.
.
.
.
TOTAL
Préciser les postes comptables pour lesquels le principe d'affectation à l'activité apportée ou entre les activités scindées n'a pas été respecté et, dans ce cas, la nature des clefs de
répartition utilisées (pour l'ensemble des autres postes, la société apporteuse ou scindée s'engage à utiliser le principe d'affectation) :
Si aucun élément de bas de bilan n'est apporté à la société bénéficiaire en cas d'apport ou à l'une des sociétés bénéficiaires en cas de scission, joindre une estimation du besoin en fonds de
roulement de l'activité apportée concernée avant l'opération (en précisant son mode de calcul).
Indiquer la nature et le sort des engagements hors bilan de la société apporteuse transférés à la société bénéficiaire, ou leur mode de répartition entre chacune des sociétés bénéficiaires en cas
de scissions :
V. Mode de rémunération des apports
A. Remise d'actions ou de parts (nombre et valeur nominale) correspondant à un capital de :
B. Prime :
C. Passif pris en charge (avec indication de sa nature) :
--------------------------------------
TOTAL :
Préciser les modalités de calcul de la parité et du nombre de titres remis en rémunération des
apports ou de la scission : soit indiquer les valeurs suivantes à la date de l'opération :
- valeur réelle de la société bénéficiaire en cas d'apport partiel d'actif ou des sociétés
bénéficiaires en cas de scission :
- nombre de titres formant le capital de la société bénéficiaire en cas d'apport partiel
d'actif ou des sociétés bénéficiaires en cas de scission :
- valeur nominale de ces titres :
VI. Motifs de l'opération - résultats escomptés et investissements envisagés au cours des trois années à venir
A. Exposé détaillé des motifs de l'opération :
(Donner des indications précises sur les activités qui seront prises en charge
par la société bénéficiaire des apports et sur celles qui seront conservées par la société apporteuse en cas d'apport partiel d'actif, et sur les activités prises en charge par chacune des sociétés
bénéficiaires en cas de scission).
B. Précisions relatives à l'amélioration des résultats ou du chiffre
d'affaires des entreprises en cause, si elles sont significatives :
C. Investissements envisagés (si significatifs) :
VII. Date prévue pour la réalisation de l'opération et date d'effet
Préciser les dates de réalisation et d'effet de l'opération :
VIII. Régime fiscal demandé
- Régime fiscal choisi en ce qui concerne l'impôt sur les sociétés (régime
fiscal prévu à l'article 210 A du CGI, à l'article 210
B du CGI et à l'article 210 C du CGI) :
- Montant des plus-values latentes sur éléments amortissables et sur éléments
non amortissables (opération en valeur comptable) :
- En cas d'apport partiel d'actif, sort des titres remis en rémunération :
attribution aux actionnaires dans le délai d'un an, conservation par la société apporteuse, etc. :
- En cas d'attribution par la société apporteuse des titres reçus en
rémunération de son apport à ses actionnaires, selon les dispositions prévues au 2 de l'article 115 du CGI,
- modalités d'imputation sur les capitaux propres de la société apporteuse
prévues pour l'attribution des titres (en cas de réduction de capital, préciser le cas échéant le sort des titres grevés d'engagement au titre d'opérations antérieures) :
- valorisations fiscales respectives, dans les écritures des associés de la
société apporteuse soumis à l'impôt sur les sociétés, des titres reçus en rémunération de l'apport, après répartition de la valeur fiscale des titres de la société apporteuse selon les dispositions
prévues au 2 de l'article 115 du CGI :
IX. Bureau d'enregistrement auquel l'acte constatant l'opération sera présenté à la formalité
La demande doit être datée et signée par les représentants des sociétés
intéressées qui feront précéder leurs signatures de la mention suivante :
Les soussignés s'engagent formellement, en cas d'agrément, à réaliser
l'opération dans les conditions et délais prévus à la présente demande.
Date et signature avec indication
de la qualité du signataire
(société apporteuse ou cédante)
Date et signature avec indication
de la qualité du signataire
(société bénéficiaire des apports ou cessionnaire)
Demande à adresser :
- à Monsieur le Chef du Service juridique de la fiscalité (Bureau des
agréments et rescrits, AGR), Direction générale des Finances publiques, Ministère de l'action et des comptes publics (télédoc 957), 139 rue de Bercy, 75574 PARIS CEDEX 12 ;
- en deux exemplaires dont un original signé et un sous format
dématérialisé.
Joindre au dossier sous format dématérialisé :
- la dernière liasse fiscale complète de chaque société en cause en un seul
exemplaire ;
- un exemplaire des projets d'actes d'apports partiels d'actif ou de
scission ;
- le bilan pro forma de la société apporteuse après l'opération en cas
d'apport partiel d'actif ;
- périmètre du ou des groupes fiscaux
(CGI, art. 223 A et suiv.) éventuellement concernés, et dernière déclaration d'ensemble de la société tête du groupe fiscal. | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000118 | https://bofip.impots.gouv.fr/bofip/630-PGP.html/identifiant=BOI-LETTRE-000118-20190109 | 2019-01-09 00:00:00 | 40cf6a795a619023c656a954bbd3e2dff5836c56ca7a44d66c9f6e56a56c34a9 | [
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] |
Le droit à restitution des impositions directes en fonction du revenu dit « bouclier fiscal » a
été supprimé à compter du 1er janvier 2013 par le I de
l’article 30 de
la loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011.
Pour plus de précisions sur le droit à restitution acquis par les redevables de
l'impôt de solidarité sur la fortune au titre des années 2011 et 2012, se reporter au BOI-PAT-IFI-40-40.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ». | Bulletin officiel des finances publiques - impôts | BOI-CTX-BF-30-20 | https://bofip.impots.gouv.fr/bofip/951-PGP.html/identifiant=BOI-CTX-BF-30-20-20181213 | 2018-12-13 00:00:00 | 59b60a0b76ae447114e76a45d9b377be4944e0174bc172c071def810cde99d89 | [
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] |
1
Perçue uniquement dans les trois départements du Haut-Rhin, du Bas-Rhin et de la Moselle, la
cotisation pour la caisse d'assurance accidents agricoles est régie par les dispositions de l'article 242 du code des impôts directs et taxes assimilées applicable dans ces départements.
I. Champ d'application de la cotisation pour la caisse d'assurance accidents agricoles
10
La cotisation est due par tous les redevables de la taxe foncière sur les propriétés non bâties
des communes situées dans les trois départements du Haut-Rhin, du Bas-Rhin et de la Moselle.
20
Elle reste due par les bénéficiaires des dégrèvements prévus à
l'article 1398 A du code général des impôts (CGI) et à
l'article 1647-00 bis du CGI.
30
Les exonérations prévues à
l'article 1394 B bis du CGI, à l'article 1394 C
du CGI, à l'article 1395 A du CGI et à l'article
1395 E du CGI ne s'étendent pas à la cotisation pour la caisse d'assurance accidents agricoles.
40
Il en va autrement des exonérations prévues à
l'article 1395 du CGI et au II de l'article 1395 B du
CGI.
50
L'imposition spéciale de taxe foncière sur les propriétés non bâties prévue pour les terrains dont
la cession entre dans le champ d'application de la TVA par le V de l'article 1509 du CGI ne s'étend pas à la cotisation pour
la caisse d'assurance accidents agricoles.
60
Les immeubles appartenant aux collectivités locales et situés sur le territoire d'une autre
collectivité ne sont pas exonérés de taxes foncières. Ces propriétés n'en demeurent pas moins exonérées de la cotisation pour la caisse d'assurance accidents agricoles perçue en Alsace-Moselle.
II. Assiette, taux et montant de la cotisation pour la caisse d'assurance accidents agricoles
70
La cotisation pour la caisse d'assurance accidents agricoles est assise sur le revenu servant de
base à la taxe foncière sur les propriétés non bâties.
80
La majoration spéciale de la valeur locative de certains terrains constructibles, prévue pour la
part communale de la taxe foncière sur les propriétés non bâties, par I'article 1396 du CGI, ne concerne pas les taxes
additionnelles à la taxe foncière et, par conséquent, la cotisation pour la caisse d'assurance accidents agricoles.
90
Le montant global des cotisations est fixé par la caisse elle-même qui le répartit entre chaque
commune.
100
La quote-part de cotisations revenant à chaque commune est divisée par les bases de taxe foncière
sur les propriétés non bâties correspondantes.
Le taux est obtenu en multipliant le résultat obtenu par 100.
Le montant de la cotisation de chaque redevable est déterminé en appliquant le taux au revenu
foncier servant de base à la taxe foncière sur les propriétés non bâties.
III. Recouvrement et contentieux de la cotisation pour la caisse d'assurance accidents agricoles
110
Les règles de recouvrement et de contentieux suivent les règles applicables à la taxe foncière sur
les propriétés non bâties. | Bulletin officiel des finances publiques - impôts | BOI-TCAS-AUT-70 | https://bofip.impots.gouv.fr/bofip/954-PGP.html/identifiant=BOI-TCAS-AUT-70-20140627 | 2014-06-27 00:00:00 | 63887a00d1111bb2c5755913d5ff2dac2683c4d53647295227b0a1c0cceb74ca | [
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I. Dépôt à la Caisse des dépôt et consignations des sommes et avoirs inscrits sur des comptes inactifs
A. Conditions et modalités du dépôt
10
L'article L. 312-19 du code monétaire et financier (CoMoFi) et
l'article L. 312-20 du CoMoFi, tels qu'ils résultent de la
loi n°2014-617 du 13 juin 2014 relative aux comptes bancaires inactifs et aux contrats
d'assurance vie en déshérence, et le décret n° 2015-1092 du 28 août 2015 pris pour
l'application de cette loi, précisent les conditions et modalités de dépôt à la Caisse des dépôts et consignations (CDC) des sommes et avoirs inscrits sur les comptes bancaires inactifs.
1. Les établissements concernés par cette obligation de dépôt
20
Sont concernés par cette obligation de dépôt :
- les établissements de crédit mentionnés au titre Ier du livre V du Comofi
(CoMoFi, art. L. 511-1 et suivants) ;
- les établissements de monnaie électronique et les établissements de paiement mentionnés au
titre II du livre V du Comofi (CoMoFi, art. L. 521-1 et suivants).
Ces établissements recensent les comptes inactifs ouverts dans leurs livres et
publient, chaque année, chacun pour ce qui le concerne, le nombre de comptes inactifs ouverts dans leurs livres et le montant total des dépôts et avoirs inscrits sur ces comptes.
2. Constatation de l'inactivité d'un compte
30
Conformément aux dispositions du I de
l'article
L. 312-19 du CoMoFi, un compte est considéré comme inactif lorsque :
40
- à l'issue d'une période de douze mois, les deux conditions suivantes sont
remplies :
D'une part, le compte n'a fait l'objet d'aucune opération, hors inscription
d'intérêts et débit par l'établissement tenant le compte de frais et commissions de toutes natures ou versement de produits ou remboursement de titres de capital ou de créance ;
D'autre part, le titulaire du compte, son représentant légal ou la personne
habilitée par lui ne s'est pas manifesté, sous quelque forme que ce soit, auprès de cet établissement, ni n'a effectué aucune opération sur un autre compte ouvert à son nom dans les livres de
l'établissement.
Cette période de douze mois est portée à cinq ans pour les comptes sur
lesquels sont inscrits des titres financiers, les comptes sur livret, les comptes à terme et les comptes sur lesquels sont inscrits des avoirs et dépôts au titre des produits d'épargne mentionnés au
titre II du livre II du Comofi (CoMoFi, art. L. 221-1 et suivants). Lorsque les sommes déposées sur un compte ou les
titres inscrits en compte sont indisponibles pendant une certaine période en vertu de dispositions légales, de stipulations contractuelles ou de l'existence d'une sûreté conventionnelle, la période de
cinq ans commence à courir au terme de la période d'indisponibilité.
50
- à l'issue d'une période de douze mois suivant le décès du titulaire du
compte, aucun de ses ayants droit n'a informé l'établissement tenant le compte de sa volonté de faire valoir ses droits sur les avoirs et dépôts qui y sont inscrits.
60
Un compte qui remplit les conditions mentionnées au I-A-2 §
40 du seul fait de l'application de dispositions légales ou réglementaires ou d'une décision de justice n'est pas un compte inactif au sens de
l'article
L. 312-19 du CoMoFi.
70
Lorsqu'un compte est considéré comme inactif, l'établissement tenant ce compte
en informe par tout moyen à sa disposition le titulaire, son représentant légal, la personne habilitée par lui ou, le cas échéant, ses ayants droit connus de l'établissement et leur indique les
conséquences qui y sont attachées au regard des dispositions de
l'article
L. 312-19 du CoMoFi et de
l'article
L. 312-20 du CoMoFi.
3. Délais de dépôt à la Caisse des dépôts et consignations
80
Conformément aux dispositions de
l'article
L. 312-20 du CoMoFi, les dépôts et avoirs inscrits sur les comptes inactifs mentionnés au I-A-2 § 30 à 70 sont déposés à la CDC dans les délais suivants :
90
Pour les comptes inactifs répondant aux conditions prévues au I-A-2 §
40, le dépôt intervient à l’issue d’un délai de dix ans à compter :
- de la date de la dernière opération ;
Remarque : La dernière opération s'entend hors inscription
d’intérêts et débit par l'établissement tenant le compte de frais et commissions de toutes natures ou versement de produits ou remboursement de titres de capital ou de créance.
- ou de la date de la dernière manifestation du titulaire du compte, de son
représentant légal ou de la personne habilitée par lui ;
- ou, le cas échéant, du terme de la période d’indisponibilité.
Le cas échéant, la computation du délai de dix ans est opérée à partir de la
date la plus récente parmi ces trois événements.
100
Pour les comptes inactifs répondant aux conditions prévues au I-A-2 §
50 (décès du titulaire), le dépôt intervient à l’issue d’un délai de trois ans après la date du décès du titulaire du compte.
110
Remarque : Dispositions transitoires d'entrée en vigueur de la
loi n° 2014-617 du 13 juin 2014 :
Conformément aux dispositions du II de l'article 13 de la loi précitée, les dépôts
et avoirs inscrits sur les comptes inactifs mentionnés au I-A-2 § 30 à 70 sont déposés à la CDC, dans les conditions prévues à
l'article
L. 312-20 du CoMoFi, si, au 1er janvier 2016 :
- pour les comptes inactifs mentionnés I-A-2 § 40, un délai
compris entre dix ans et trente ans s'est écoulé depuis la date de la dernière opération, hors inscription d'intérêts et débit par l'établissement tenant le compte de frais et commissions de toute
nature ou versement de produits ou remboursement de titres de capital ou de créance ;
- pour les comptes inactifs mentionnés au
I-A-2 § 50, un délai compris entre trois ans et trente ans s'est écoulé depuis le décès du titulaire du compte. Le dépôt à la CDC est effectué, dans
l'année qui suit le 1er janvier 2016, par les personnes tenant les comptes sur lesquels ils sont inscrits.
En revanche, conformément aux dispositions du I de l'article 13 de la loi
précitée, lorsqu'au 1er janvier 2016, un délai de 30 ans s'est écoulé depuis la date de l'événement concerné (selon le cas, date de l'opération ou date du décès), les dépôts et avoirs
inscrits sur les comptes inactifs sont versés à l’État. Les conditions et les modalités de ce versement sont précisées par les dispositions considérées.
4. Modalités de dépôt à la Caisse des dépôts et consignations
120
Les dépôts et avoirs inscrits sur les comptes inactifs mentionnés à
l'article L. 312-19 du CoMoFi sont déposés, après clôture des comptes, à la CDC dans les trois mois suivant
l'expiration des délais de dix ans ou trois ans prévus respectivement au I-A-3 § 90 et au I-A-3 § 100.
130
Les dépôts sont opérés exclusivement en numéraire et sont libellés en euros.
Les dépôts et avoirs libellés en devise étrangère sont convertis en euros par
les établissements concernés et déposés à la CDC en euros et nets des frais perçus au profit d'un tiers pour la conversion.
140
Les avoirs en instruments financiers sont liquidés par l’établissement tenant
le compte, nonobstant toute stipulation contraire, dans les meilleurs délais à l’issue, selon les cas, des périodes de dix ans ou de trois ans
(CoMoFi, art. L. 312-20, al. 5 et 6).
Remarque : Cet établissement ne peut être tenu responsable des effets de la
liquidation sur la valeur des avoirs.
Le produit de cette liquidation est déposé à la CDC dans les trois mois qui
suivent l'expiration, selon les cas, des périodes de dix ans ou de trois ans mentionnées ci-dessus ou, le cas échéant, dans le mois suivant la liquidation effective des titres lorsque la liquidation
n’a pu être réalisée, pour des raisons indépendantes de la volonté de l’établissement, dans le délai de trois mois qui lui est accordé pour effectuer le dépôt à la CDC du produit de cette liquidation.
150
Toutefois, les droits d'associé et les titres financiers mentionnés aux 1 et 2
du II de l'article L.
211-1 du CoMoFi non admis aux négociations sur un marché réglementé ou sur un système multilatéral de négociation ne sont ni liquidés, ni déposés à la CDC.
5. Obligations des établissements financiers
160
Les obligations auxquelles sont tenus les établissements financiers au I-A-1
§ 20 sont prévues par la loi n°2014-617 du 13 juin 2014 et par le
décret n°2015-1092 du 28 août 2015 relatifs aux comptes bancaires inactifs et aux contrats
d'assurance vie en déshérence.
A cet égard, les établissements concernés sont notamment tenus de conserver,
jusqu'à l'expiration du délai mentionné au I-B § 170 les informations et documents relatifs au solde des comptes à la date du dépôt à la CDC, à la computation des délais mentionnés,
selon le cas, au I-A-3 § 90 et I-A-3 § 100 et au régime d'imposition applicable à l'ensemble des sommes transférées à la Caisse, ainsi que les informations
et documents permettant d'identifier les titulaires de ces comptes et, le cas échéant, leurs ayants droits. Ces informations et documents sont transmis à la CDC à sa demande.
B. Conséquences du dépôt des sommes à la Caisse des dépôts et consignations
170
Par dérogation aux dispositions du premier alinéa de
l'article L. 518-24
du CoMoFi, les sommes déposées à la CDC et qui n'ont pas été réclamées par leurs titulaires ou par leurs ayants droits sont acquises à l'État à l'issue d'un délai :
- de vingt ans à compter de la date de leur dépôt à la CDC pour les comptes inactifs
mentionnés au I-A-2 § 40 ;
- de vingt-sept ans à compter de la date de leur dépôt à la CDC pour les comptes inactifs
mentionnés au I-A-2 § 50.
Jusqu'à l'expiration de ces délais, les sommes déposées à la CDC sont détenues par celle-ci
pour le compte des titulaires ou de leurs ayants droits. Les obligations incombant à la CDC ainsi qu'aux établissements financiers teneurs des comptes inactifs sont précisées par le
décret n° 2015-1092 du 28 août 2015 relatif aux comptes bancaires inactifs et aux contrats
d'assurance vie en déshérence.
Les titulaires de compte ou les ayants droits communiquent à la CDC les informations
permettant de vérifier leur identité et de déterminer le montant des sommes qui leur sont dues. Pour connaître le régime fiscal applicable à ces sommes, il convient de se reporter au
BOI-DJC-DES-20 et au BOI-DJC-DES-30.
II. Dépôt à la Caisse des dépôt et consignations des sommes issues des contrats d’assurance-vie en déshérence
180
L'article L. 132-27-2 du code des assurances et
l'article L. 223-25-4 du code
de la mutualité, tels qu'ils résultent de la loi n°2014-617 du 13 juin 2014 relative aux
comptes bancaires inactifs et aux contrats d'assurance vie en déshérence, et le décret
n° 2015-1092 du 28 août 2015 pris pour l'application de cette loi précisent les conditions et modalités de dépôt à la CDC des sommes et avoirs issues des contrats d'assurance vie en déshérence.
A. Conditions et modalités du dépôt
1. Les établissements concernés
190
Sont concernés par cette obligation de dépôt les entreprises d'assurance, les
institutions de prévoyance et les unions mentionnées au I de
l'article L. 132-9-3 du code
des assurances ainsi que les mutuelles ou unions mentionnées à l'article L. 223-25-4 du code de la mutualité.
Remarque : Pour l'application du présent dispositif, les termes « organisme
d'assurance » utilisés au présent document ainsi qu'au BOI-DJC-DES-20 et au BOI-DJC-DES-30 désignent indifféremment les entreprises
d'assurance, les institutions de prévoyance et les unions mentionnées au I de l'article L.132-9-3 du code des assurances, ainsi que les mutuelles ou unions mentionnées à l'article L. 223-25-4 du code
de la mutualité.
2. Constatation de la déshérence et délais de dépôt à la Caisse des dépôts et consignations
200
Les sommes dues au titre des contrats d'assurance sur la vie et des bons ou
contrats de capitalisation qui ne font pas l’objet d’une demande de versement des prestations ou du capital sont déposées à la CDC à l’issue d’un délai de dix ans à compter de la date de prise de
connaissance par l'assureur du décès de l'assuré ou de l'échéance du contrat.
Le dépôt intervient dans le mois suivant l'expiration de ce délai.
210
Toutefois, les sommes dues au titre d'un contrat d'assurance temporaire en cas
de décès ne font pas l'objet d'un tel dépôt lorsque le décès de l'assuré est intervenu antérieurement au 1er janvier 2015.
220
Remarque : Dispositions transitoires d'entrée en vigueur de la
loi n° 2014-617 du 13 juin 2014 :
Les sommes dues au titre des contrats d'assurance sur la vie ou des bons et
contrats de capitalisation qui, au 1er janvier 2016, n'ont pas été réclamées par leurs souscripteurs ou leurs bénéficiaires :
- depuis au moins trente ans à compter de l'échéance du contrat ou de la date du
décès de l'assuré, sont acquises à l'État. Leur transfert à l'État est effectué par l'organisme d'assurance dans l'année qui suit la date d'entrée en vigueur de la loi précitée (loi n° 2014-617 du 13
juin 2014, art.13, IV) ;
- depuis au moins dix ans à compter de l'échéance du contrat ou de la date à
laquelle l'organisme d'assurance a eu connaissance du décès de l'assuré et, au plus, trente ans à compter du décès de l'assuré ou du terme du contrat sont déposées à la CDC, dans les conditions
prévues à l'article L. 132-27-2 du code des assurances ou à
l'article L. 223-25-4 du code de la mutualité. Le dépôt à la CDC est effectué par l'organisme d'assurance dans l'année qui
suit le 1er janvier 2016 (loi n°2014-617 du 13 juin 2014, art. 13, V).
3. Modalités de dépôt
230
Le dépôt à la CDC des sommes dues au titre des contrats concernés (cf.
II-A-2 § 200) et comportant, en tout ou partie, des engagements exprimés en unités de compte mentionnés au second alinéa de
l'article L. 131-1 du code des assurances ou affectés à l'acquisition de droits donnant lieu à la constitution d'une provision
de diversification s'effectue en numéraire.
La valeur de ces engagements ou de ces droits est celle atteinte à
l'expiration du délai de dix ans mentionné au II-A-2 § 200, sauf si les stipulations contractuelles prévoient une date antérieure.
4. Obligations des organismes concernés
240
Les organismes mentionnés au II-A-1 § 190 conservent,
jusqu'à l'expiration du délai de vingt ans mentionné au II-B § 250, les informations et documents relatifs à l'encours des contrats à la date du dépôt à la CDC, à la computation du
délai de dix ans mentionné au II-A-2 § 200 et au régime d'imposition applicable, ainsi que les informations et documents permettant d'identifier les souscripteurs et les bénéficiaires
de ces contrats. Ces informations et documents sont transmis à la CDC à sa demande.
B. Conséquences du dépôt des sommes à la Caisse des dépôts et consignations
250
Par dérogation aux dispositions du premier alinéa de
l'article L. 518-24
du CoMoFi, les sommes déposées à la CDC à raison des contrats d'assurance-vie en déshérence et qui n'ont pas été réclamées par le souscripteur ou leurs bénéficiaires sont acquises à l'État à
l'issue d'un délai de vingt ans à compter de la date de leur dépôt à la CDC.
Par dérogation à ces dispositions, les sommes déposées à la CDC conformément
aux dispositions du V de
l'article
13 de la loi n° 2014-617 du 13 juin 2014 (cf. II-A-2 § 220) et qui n'ont pas été réclamées par leurs souscripteurs ou leurs bénéficiaires sont acquises à l'État à l'issue d'un
délai de trente ans à compter du décès de l'assuré ou de l'échéance du contrat.
Jusqu'à l'expiration de ces délais, la CDC détient, pour le compte des souscripteurs ou de
leurs bénéficiaires, les sommes qui lui ont été déposées.
Pour chaque dépôt correspondant à un contrat d'assurance sur la vie ou à un bon ou contrat de
capitalisation, le montant des sommes versées par la CDC à son souscripteur ou à ses bénéficiaires ou acquises à l’État ne peut être inférieur au montant des sommes déposées à la CDC, net des
impositions prélevées et reversées au Trésor par la CDC et diminué, le cas échéant, des versements partiels réalisés par la CDC.
Pour connaître le régime fiscal applicable aux sommes restituées au bénéficiaire du bon ou
contrat ou à ses ayants droits, il convient de se reporter au BOI-DJC-DES-20 et au BOI-DJC-DES-30. | Bulletin officiel des finances publiques - impôts | BOI-DJC-DES-10 | https://bofip.impots.gouv.fr/bofip/10616-PGP.html/identifiant=BOI-DJC-DES-10-20160701 | 2016-07-01 00:00:00 | 22faf5d1cdcfb2cc5ca409530b2e955c01737eb0402fcf62fd4765e79b14bcbd | [
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] |
Décision
Le directeur régional des Finances publiques
Vu le code général des impôts (CGI), notamment son
article 1649 quater K ter, et l'annexe II à ce code, notamment son
article 371 Z nonies ;
Décide :
Article premier. - L'agrément prévu à
l'article 1649 quater K ter du CGI est accordé, sous réserve du respect des obligations édictées à l'article 3
ci-après, à l'organisme mixte de gestion agréé (OMGA) dénommé : ....................................
Article 2. - Le présent agrément est accordé pour une durée de trois ans
(agrément initial OMGA ou premier renouvellement OMGA) ou de six ans à compter de ce jour (CGI, ann. II, art.
371 Z undecies).
Il pourra être renouvelé selon la procédure prévue aux
articles 371 Z octies à
371 Z decies de l'annexe II au CGI sur demande présentée au plus tard six mois avant l'expiration de
l'agrément en cours.
Article 3. - L'organisme mixte est tenu de se conformer aux obligations
résultant :
- des articles
1649 quater C à 1649 quater H du CGI ;
- des
articles 371 Z bis à
371 Z septies et
371 Z quindecies à
371 Z sexdecies de l'annexe II au CGI ;
- de la convention signée le ........................... avec le directeur régional ou
départemental des Finances publiques du département de ...............................
Article 4. - En cas de non-respect des obligations mentionnées à l'article 3
ci-dessus, l'agrément peut être retiré à l'organisme mixte, conformément aux dispositions de l'article 371 Z
duodecies de l'annexe II au CGI.
Fait à ..........................., le .......................................... | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000243 | https://bofip.impots.gouv.fr/bofip/10913-PGP.html/identifiant=BOI-LETTRE-000243-20170705 | 2017-07-05 00:00:00 | b7f656d3be0b659ff881a085f0c3bf40521f35746ed02aceda06d5508191dc94 | [
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1
Le calcul de l'impôt consiste :
- à appliquer le tarif prévu à
l'article 977 du code général des impôts (CGI) à la valeur nette taxable du patrimoine immobilier des personnes imposables,
arrondie à la dizaine de milliers d'euros la plus proche (chapitre 1, BOI-PAT-IFI-40-10) ;
- à diminuer le cas échéant la cotisation d'impôt sur la fortune immobilière
(IFI) ainsi obtenue de la réduction d'impôt accordée au titre de dons consentis à certains organismes d'intérêt général (chapitre 2, BOI-PAT-IFI-40-20).
10
La cotisation nette d'IFI ainsi obtenue donne le cas échéant lieu à un
plafonnement spécifique dans les conditions prévues à l'article 979 du CGI (chapitre 3,
BOI-PAT-IFI-40-30).
20
Enfin, il est précisé que la restitution du reliquat de la créance née du droit
à restitution acquis en 2011 ou 2012, laquelle n’est pas imputable sur l'IFI, peut être demandée par le contribuable ou ses ayants droit à compter du 1er janvier 2018 (chapitre 4,
BOI-PAT-IFI-40-40). | Bulletin officiel des finances publiques - impôts | BOI-PAT-IFI-40 | https://bofip.impots.gouv.fr/bofip/11318-PGP.html/identifiant=BOI-PAT-IFI-40-20180608 | 2018-06-08 00:00:00 | 9553a19c25270ef267d26a0ebf354ba1b4c387737e8d53503eeba1a346ee94e3 | [
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] |
1
Conformément aux dispositions de
l'article 1679 ter du code général des impôts (CGI), l'impôt sur la fortune immobilière (IFI) est recouvré selon les
modalités prévues à l'article 1658 du CGI et acquitté dans les conditions prévues au 1 de
l'article 1663 du CGI et sous les mêmes sûretés, privilèges, garanties et sanctions que l'impôt sur le revenu.
I. Recouvrement par voie de rôle
10
Conformément aux dispositions de
l'article 1679 ter du CGI, l’IFI est recouvré en vertu d’un rôle rendu exécutoire selon les modalités prévues à
l’article 1658 du CGI.
Ainsi, un avis d’imposition distinct de celui de l’impôt sur le revenu est
adressé sous pli fermé à tous les redevables de l’IFI inscrits au rôle et il est exigible trente jours après la date de mise en recouvrement du rôle (BOI-REC-PART-10-10).
A ce titre et conformément aux dispositions de
l’article L. 253 du livre des procédures fiscales (LPF), l’avis d’imposition à l’IFI mentionne le montant total à
acquitter, les conditions d’exigibilité, la date de mise en recouvrement et la date limite de paiement.
20
Les époux et les partenaires liés par un pacte civil de solidarité défini par
l'article 515-1 du code civil sont solidairement responsables pour le paiement de l'impôt
(CGI, art. 1723 ter-00 B). Sur les conséquences de cette règle au regard du droit de contrôle, il convient de se
reporter au BOI-PAT-IFI-60-10.
II. Moyens de paiement admis en règlement de l'impôt
30
Les modes de paiement autorisés sont ceux prévus par la loi ou le règlement pour le paiement des
impôts sur rôle :
- si le montant de l'impôt est supérieur au seuil prévu au 2 de
l'article 1681 sexies du CGI, seul le paiement par télérèglement est autorisé
(BOI-REC-PART-10-20-20) ;
- si le montant de l'impôt est inférieur ou égal au seuil précité, le paiement peut être
réalisé par télérèglement ou par un moyen de paiement traditionnel : numéraire, chèque, TIP-SEPA ou carte bancaire au guichet d'un centre des finances publiques
(BOI-REC-PART-10-20-10).
Par ailleurs, l'IFI peut être acquitté par la remise d'œuvres d'art, de livres, d'objets de
collection, de documents, de haute valeur artistique ou historique, ou d'immeubles situés dans les zones d'intervention du Conservatoire de l'espace littoral et des rivages lacustres définies à
l'article L. 322-1 du code de l'environnement dont la situation ainsi que l'intérêt écologique ou paysager justifient la
conservation à l'état naturel ou d'immeubles en nature de bois, forêts ou espaces naturels pouvant être incorporés au domaine forestier de l'État.
Cette procédure exceptionnelle de règlement des droits prévue à
l'article 1716 bis du CGI et dénommée dation en paiement est subordonnée à un agrément donné dans des conditions fixées
par décret en Conseil d'État (CGI, ann. II, art. 384 A,
CGI, ann. II, art. 384-0 A bis,
CGI, ann. II, art. 384 A bis et
CGI, ann. II, art. 384 A ter) (BOI-SJ-AGR-50-20).
La décision d'agrément fixe la valeur libératoire qu'elle reconnaît aux biens offerts en
paiement. La dation en paiement n'est parfaite que par l'acceptation par l'intéressé de ladite valeur.
III. Imputation du montant des impôts dont les caractéristiques sont similaires à celles de l'IFI acquittés hors de
France
A. Principe
40
En l’absence de conventions fiscales conclues par la France,
l'article 980 du CGI prévoit que le montant des impôts dont les caractéristiques sont similaires à celles de l'IFI acquitté, le
cas échéant, hors de France est imputable sur l'impôt exigible en France. Cette imputation est limitée à l'IFI acquitté au titre des biens et droits immobiliers situés hors de France ou sur la valeur
des parts et actions définies au 2° de l'article 965 du CGI représentative de ces mêmes biens.
Lorsque le redevable de l'IFI a son domicile fiscal en France, cette
imputation est susceptible de limiter la double imposition qui peut résulter, soit de l'absence de conventions internationales, soit d’un droit d’imposition partagé entre les deux États aux termes de
la convention applicable (BOI-INT-DG-20-20-80).
B. Impôts imputables
50
Les impôts imputables sont les impôts acquittés hors de France dont les
caractéristiques sont similaires à celles de l'impôt français sur la fortune immobilière.
Remarque : Bien entendu, sont seuls imputables les droits
simples proprement dits à l'exclusion de toutes pénalités, amendes ou tous intérêts de retard auxquels ils auraient pu donner lieu.
Ne relèvent pas de cette catégorie les impôts comparables aux impôts locaux
français (taxes foncières notamment), puisque leur assiette comme leur objet ne sont pas similaires à ceux de l'IFI.
Les impôts sur la fortune imputables peuvent comprendre les impôts perçus au
profit d'États étrangers ou de territoires situés hors de France mais aussi, le cas échéant, des impôts perçus au profit des subdivisions politiques ou des collectivités locales de ces États ou
territoires. Tel est le cas par exemple des impôts perçus en Suisse au profit des cantons et des communes.
L'impôt sur la fortune acquitté hors de France est converti en euro sur la
base du taux de change en vigueur sur la place de Paris au jour du paiement effectif de cet impôt.
C. Modalités de l'imputation
60
L'imputation de l'impôt acquitté hors de France obéit aux règles suivantes :
- aucune imputation ne peut être faite si le bien qui a supporté un impôt sur
la fortune à l'étranger n'est pas compris dans l'assiette de l'impôt français. Ainsi, par exemple, aucune imputation d'impôt étranger afférent à des biens immobiliers affectés à l'activité
industrielle, commerciale, artisanale, agricole ou libérale de la société qui les détient, ou de biens immobiliers exonérés sur le fondement de
l'article 975 du CGI, ne peut être effectuée ;
- le montant de l’impôt acquitté hors de France qui peut être effectivement
imputé est limité à l'IFI acquitté au titre des biens et droits immobiliers situés hors de France et sur la fraction de la valeur des parts et actions définies au 2° de
l'article 965 du CGI représentative de ces mêmes biens. Ainsi, l'impôt étranger n'est en aucun cas imputable sur l'impôt
français afférent aux autres biens du redevable et, bien entendu, n'est jamais restituable. Pour l'application de cette règle, l'imputation est effectuée pays par pays (IV-D §
90) ;
- l'impôt étranger à prendre en considération est celui acquitté au titre de
l'année d'imposition (l’impôt étranger acquitté au titre de l'année N est imputable sur l'IFI dû au titre de la même année). Dès lors, si l'impôt ayant frappé les biens et droits immobiliers situés
hors de France compris dans l'assiette de l'impôt français a été acquitté avant le paiement des droits dus en France, le montant reconnu imputable de cet impôt est directement déduit du montant de
l'impôt français. Dans le cas contraire, il est procédé par voie de restitution.
D. Imprimés à souscrire et justifications à produire
70
Afin de déterminer le montant de l'impôt étranger imputable sur les droits dus
en France, le redevable doit remplir la déclaration d'impôt sur la fortune immobilière n°
2042-IFI (CERFA n° 15798), accessible en ligne sur le site www.impots.gouv.fr.
L'annexe 6 de cette déclaration vaut demande d'imputation et doit être
produite soit lors du dépôt de la déclaration, soit à l'appui d'une demande de restitution.
80
En cas de demande de restitution, le redevable doit conserver les pièces
justificatives permettant d'établir que :
- l'impôt étranger dont l'imputation est demandée a bien des caractéristiques
similaires à celle de l'IFI ;
- cet impôt a bien été acquitté dans le pays ou territoire concerné ;
- le montant de cet impôt dont l'imputation est demandée se rapporte aux seuls
biens et droits immobiliers situés hors de France compris, directement ou indirectement, dans l'assiette de l'impôt français.
En pratique, ces justifications peuvent résulter d'une attestation délivrée
par l'administration fiscale étrangère concernée ou du rapprochement de la quittance des droits ou de toute autre pièce équivalente avec la déclaration d'impôt dont les caractéristiques sont
similaires à celles de l'IFI souscrite dans le pays considéré.
Ces documents sont fournis à l’administration sur demande de sa part dans le
cadre de l’exercice de son droit de contrôle.
90
Exemple : Au 1er janvier de l'année N, une personne
physique domiciliée en France est propriétaire d'un patrimoine immobilier d'une valeur nette de 10 500 000 € se décomposant de la façon suivante :
Valeur nette des biens et droits immobiliers non affectés à l'activité
professionnelle : 9 000 000 €.
Biens et droits immobiliers français : 6 600 000 €.
Biens et droits immobiliers étrangers : 2 400 000 € dont :
- pays A : 300 000 € (impôt : néant) ;
- pays B : 400 000 € (impôt : 5 000 €) ;
- pays C : 800 000 € (impôt : 4 800 €) ;
- pays D : 900 000 € (impôt : 2 300 €).
Les pays B et C sont des États liés à la France par une convention fiscale
internationale qui prévoit que l’État de résidence, en l'espèce la France, élimine la double imposition par l'octroi d'un crédit d'impôt lorsque les biens immobiliers sont imposés à la fois dans
l'État où ils sont situés et dans l'État de la résidence du propriétaire.
La valeur nette des biens et droits immobiliers affectés à l'activité
professionnelle s'élève à : 1 500 000 € dont :
- biens et droits immobiliers français : 800 000 €.
- biens et droits immobiliers étrangers : 700 000 € (situés dans le pays C ;
impôts : 4 200 €).
Remarque : La valeur totale des biens et droits immobiliers
situés dans le pays C s'élève à 1 500 000 €. Le montant total de l'impôt acquitté à ce titre dans ce pays C est de 9 000 €. Le montant de l'impôt de ce pays C afférent respectivement aux biens et
droits immobiliers non affectés à l'activité professionnelle et aux biens et droits immobiliers affectés à l'activité professionnelle situés dans ce pays C a été calculé comme suit :
- pour les biens et droits immobiliers non affectés à l'activité professionnelle
: 9 000 € x (800 000 € / 1 500 000 €) = 4 800 € ;
- pour les biens et droits immobiliers affectés à l'activité professionnelle : 9
000 € x (700 000 € / 1 500 000 €) = 4 200 €.
Les biens et droits immobiliers affectés à l'activité professionnelle étant
exonérés de l'assiette de l'impôt français, il s'ensuit que la fraction de l'impôt du pays C - 4 200 €- acquitté à raison des biens et droits immobiliers affectés à l'activité professionnelle situés
dans le pays C n'est pas imputable sur l'impôt français.
On suppose que le montant de l'impôt dû en France s'élève pour l'année N à 85 690
€.
Impôt français afférent aux biens et droits immobiliers situés à l'étranger et compris dans l'assiette
française
Impôt sur la fortune acquitté à l'étranger
Montant de l'impôt étranger imputable
€
€
€
Situés dans le pays A :
85 690 x (300 000 / 9 000 000 ) = 2 856
0
0
Situés dans le pays B :
85 690 x (400 000 / 9 000 000 ) = 3 808
5 000
3 808
Situés dans le pays C :
85 690 x (800 000 / 9 000 000) = 7 617
4 800 (les 4 200 restant se rapportent à des biens exonérés d’IFI)
4 800
Situés dans le pays D :
85 690 x (900 000 / 9 000 000) = 8 569
2 300
2 300
Total = 22 850
12 100
10 908
Calcul de l'impôt étranger imputable
Impôt dû en France : 22 850 € - 10 908 € = 11 942 €. | Bulletin officiel des finances publiques - impôts | BOI-PAT-IFI-50-20 | https://bofip.impots.gouv.fr/bofip/11344-PGP.html/identifiant=BOI-PAT-IFI-50-20-20200429 | 2020-04-29 00:00:00 | 195861743f3caa01ff2a3331d7cbca8edb0860661e3717a5db2751d7432c3ca5 | [
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1
En application du I de
l'article 975 du code général des impôts (CGI), l'exonération des biens ou droits immobiliers et des parts ou actions
représentatives de ces mêmes biens ou droits immobiliers (actifs immobiliers) s'applique aux actifs appartenant à des personnes composant le foyer fiscal au sens du 1° de
l’article 965 du CGI (BOI-PAT-IFI-20-10) qui exercent à titre principal, sous la forme
individuelle, une profession industrielle, commerciale, artisanale, agricole ou libérale.
La condition relative à l'activité professionnelle appelle des précisions tant
en ce qui concerne la nature de l'activité que les modalités suivant lesquelles celle-ci doit être exercée pour avoir le caractère d’une profession.
Concernant le cas de l'affectation simultanée de biens ou droits immobiliers du
redevable à plusieurs de ses activités professionnelles, il convient de se reporter au II § 50 et suivants du BOI-PAT-IFI-30-10-10-30.
I. Nature de l'activité éligible
10
Aux termes du premier alinéa du I de
l'article 975 du CGI, l’activité exercée doit être de type industrielle, commerciale, artisanale, agricole ou libérale.
A. Activités industrielles
20
Pour la définition des activités industrielles, il convient de se reporter aux
précisions apportées au I-A § 10 du BOI-PAT-IFI-20-20-20-30.
B. Activités commerciales
1. Principe
30
Le V de
l'article 975 du CGI prévoit que les activités commerciales s'entendent en principe de celles mentionnées à
l'article 966 du CGI. Sont ainsi considérées comme activités commerciales les activités mentionnées à
l'article 34 du CGI et à l'article 35 du CGI à l'exclusion
des activités de gestion de son propre patrimoine immobilier (BOI-PAT-IFI-20-20-20-30 au II § 90).
2. Exceptions légales
40
Certaines activités limitativement énumérées de gestion de son propre patrimoine immobilier,
normalement exclues sur le fondement du I de l'article 966 du CGI, sont néanmoins considérées comme des activités commerciales
éligibles pour l'application du régime d'exonération des actifs professionnels (CGI, art. 975, V- al. 2).
a. Location de locaux à usage d’habitation loués meublés ou destinés à être loués meublés
50
Aux termes du 1° du V de
l'article 975 du CGI, l'activité de location de locaux d'habitation loués meublés ou destinés à être loués meublés est, sous
certaines conditions, considérée comme une activité commerciale susceptible d’ouvrir droit au régime d’exonération.
60
Lorsque cette activité est exercée par un membre du foyer, il résulte de ces dispositions que
les locaux d’habitation loués meublés ou destinés à être loués meublés peuvent être considérés comme des actifs professionnels pour l’assiette de l’impôt sur la fortune immobilière (IFI) aux
conditions cumulatives suivantes :
- les membres du foyer fiscal réalisent plus de 23 000 € de recettes annuelles dans le cadre
de cette activité ;
Les recettes annuelles s'entendent du montant réel des sommes perçues en vertu des contrats de
location à titre de loyers, charges, taxes et remboursements de frais.
- les membres du foyer retirent de cette activité plus de 50 % des revenus à raison desquels
le foyer fiscal est soumis à l’impôt sur le revenu dans les catégories des traitements et salaires, bénéfices industriels et commerciaux, bénéfices agricoles, bénéfices non commerciaux, revenus des
gérants et associés mentionnés à l’article 62 du CGI.
Il ressort notamment de ces dispositions que seuls les locaux effectivement loués,
c’est-à-dire qui génèrent des revenus pour le foyer fiscal, sont susceptibles d’être éligibles au régime d'exonération des actifs professionnels.
Pour la détermination du seuil de 50 %, Il convient de retenir le bénéfice commercial net
annuel dégagé par l'activité de location meublée.
Ce bénéfice correspond au bénéfice net déterminé dans les conditions prévues au 2 de
l'article 38 du CGI. Il s'entend de l'excédent des valeurs d'actif sur le total formé au passif par les créances des tiers, les
amortissements et les provisions justifiés.
Il doit être comparé avec le revenu net, c’est-à-dire après déduction des charges et
abattements, du foyer fiscal dans les catégories d’imposition précitées, y compris le bénéfice tiré de la location.
b. Location d'établissements commerciaux ou industriels munis d'équipements nécessaires à leur exploitation
70
Aux termes du 2° du V de
l'article 975 du CGI, est également qualifiée d'activité commerciale la location d'établissements commerciaux ou industriels
munis du mobilier ou du matériel nécessaire à leur exploitation. Il en est notamment ainsi de la location ou de la location-gérance d'un fonds de commerce ou d'industrie.
Les établissements commerciaux ou industriels munis du mobilier donnés en location doivent
être dotés d'équipements qui, par leur importance et leur consistance, peuvent permettre au locataire de poursuivre l'exploitation à laquelle ils sont destinés.
C. Activités artisanales
80
Pour la définition des activités artisanales, il convient de se reporter aux
précisions apportées au I-C § 30 du BOI-PAT-IFI-20-20-20-30.
D. Activités agricoles
90
Les activités agricoles doivent s'entendre, au regard de l'IFI, de toutes
celles dont les revenus relèvent de la catégorie des bénéfices agricoles en application de l'article 63 du CGI.
Pour plus de précisions, il convient de se reporter aux développements
figurant au I-D § 40 du BOI-PAT-IFI-20-20-20-30.
E. Activités libérales
100
Il s'agit en principe de celles procurant des revenus imposables au titre des
bénéfices non commerciaux (CGI, art. 92).
Cependant, les activités relevant de cette catégorie ne sont susceptibles
d'ouvrir droit au régime du I de l'article 975 du CGI que lorsqu'elles présentent un caractère professionnel
(II-A § 150 et suivants).
Remarque : Sur la notion d'activité libérale exercée à titre
professionnel ou non, BOI-BNC-BASE-60.
110
Pour plus de précisions, il convient de se reporter aux développements
figurant au I-E § 50 à 70 du BOI-PAT-IFI-20-20-20-30.
F. Exclusion des activités salariées et des activités civiles
1. Activités salariées et assimilées
120
Les professions salariées ne sont pas énumérées par le texte légal. Toutefois,
il est admis que constituent des actifs professionnels au regard de l'IFI les actifs imposables affectés à l'exercice d'une profession salariée, lorsque cette affectation soit résulte d'une obligation
légale ou réglementaire faite au salarié, soit découle intrinsèquement et directement des conditions de fait d'exercice de la profession sans résulter d'un choix individuel ou d'une simple commodité.
130
S'agissant, précisément des locaux utilisés à titre de permanence par un élu, une
lettre du 21 juillet 1989 du ministre délégué chargé du budget au questeur de l'Assemblée nationale précise que la valeur des locaux servant de permanence à un parlementaire dans sa circonscription
n'a pas à être prise en compte dans l'assiette de cet impôt. En conséquence, le local de la permanence situé dans la circonscription d'un élu n'est pas soumis à l'ISF, sous réserve que celui-ci soit
exclusivement utilisé pour l'exercice de son mandat et que l'élu n'ait pas déjà à sa disposition de locaux à cet effet (RM Mariani,
n° 1818, JO AN du 29 janvier 2008, p. 772).
Cette réponse ministérielle prise en matière d'impôt de solidarité sur la
fortune (ISF) est transposable à l'IFI.
Remarque : Un seul local de permanence par élu est exonéré.
2. Activités civiles
140
Les activités civiles autres qu'agricoles, artisanales, industrielles,
libérales ou assimilées fiscalement à des activités commerciales (CGI, art. 975, V-1° et 2°) ne peuvent être retenues au titre
des activités professionnelles pour l'application de l'article 975 du CGI. Par suite, les biens ou droits immobiliers et les parts ou actions des sociétés ou d'organismes représentatives de ces mêmes
biens ou droits affectés à l'exercice de telles activités sont exclus de la catégorie des actifs professionnels pour l'application de l'exonération d'IFI.
Tel est le cas notamment :
- des immeubles donnés en location, à l'état nu, quelle que soit l'affectation
des locaux (habitation, usage industriel, commercial, etc.) et les revenus tirés de la location, par un redevable dans le cadre de la gestion de son patrimoine privé ;
Il en est ainsi alors même que le contribuable consacre à l'activité de
location d'immeubles à l'état nu tout son temps et emploie du personnel à cet effet
(Cass. com., 12 décembre 1989, n°
88-14579).
Cette jurisprudence, rendue en matière d'impôt sur les grandes fortunes (IGF)
puis à l'impôt de solidarité sur le fortune est transposable à l'IFI.
- des immeubles appartenant au redevable sur lesquels il exerce une activité de promotion et
de restauration de son patrimoine immobilier, consistant à faire effectuer des travaux sur ses immeubles. L'exercice d'une telle activité ne confère pas par elle-même à ces immeubles un caractère
professionnel au sens de l'article 975 du CGI mais entre dans le cadre de la gestion du patrimoine privé. Les immeubles en cours de rénovation ne peuvent pas, dès lors, être considérés comme des
actifs professionnels au regard de l'IFI, sous réserve de l'application des 1° et 2° du V de l'article 975 du CGI.
II. L'activité doit être exercée à titre de profession
A. L'activité doit correspondre à l'exercice d'une véritable profession
150
Les droits ou biens immobiliers affectés à l'exercice d'une activité
industrielle, commerciale, artisanale, agricole ou libérale, ou salariée dans les cas visés au I-F-1 § 120 à 130, ne peuvent être considérés comme des actifs professionnels
éligibles à l’exonération que si cette activité correspond à l'exercice d'une véritable profession.
Ce principe ne fait pas obstacle, sous certaines conditions à l'application de
l'exonération des actifs professionnels utilisés par :
- certains loueurs en meublé
(CGI, art. 975, V-1° ; I-B-2-a § 50 à 60) ;
- certains loueurs d'établissements industriels ou commerciaux munis du
mobilier ou du matériel nécessaire à leur exploitation (CGI, art. 975, V-2° ; I-B-2-b § 70) ;
- certains bailleurs de fonds ruraux (II-C-1-a et b § 190 à
200).
160
En revanche, ce principe exclut de l'exonération certains titulaires de
revenus non commerciaux (II-C-2 § 210).
B. Notion de profession
1. Exercice, à titre habituel et constant, d'une activité de nature à procurer à celui qui l'exerce le moyen de satisfaire
aux besoins de l'existence
170
D'une façon générale, la profession consiste dans l'exercice, à titre habituel
et constant, d'une activité de nature à procurer à celui qui l'exerce le moyen de satisfaire aux besoins de l'existence.
Bien entendu, cette profession doit être effectivement exercée, ce qui suppose
que le redevable accomplisse des actes précis et des diligences réelles caractérisant, au sens courant du terme, la pratique d'une profession mais dont la nature dépend de la taille de l'exploitation,
des secteurs d'activité et des usages : présence sur le lieu de travail, réception et démarchage de la clientèle, participation directe à la conception et à l'élaboration des produits, contacts avec
les fournisseurs, déplacements professionnels, participation aux décisions engageant l'exploitation, établissement de factures ou de notes, relance des débiteurs défaillants, etc.
Néanmoins, si elle est nécessaire, cette condition n'est pas suffisante :
outre ces actes et diligences, le caractère professionnel d'une activité est apprécié en fonction d'un faisceau d'indices, tels notamment :
- l'inscription au registre du commerce et des sociétés ou au répertoire des
métiers en ce qui concerne certaines professions industrielles, commerciales ou artisanales ;
- l'inscription à un organisme professionnel (ordres et syndicats notamment) ;
- le caractère habituel de l'activité : tel est le cas lorsque les actes qui
caractérisent l'activité sont effectués de manière répétitive et constante ;
- l'exercice de l'activité dans un but lucratif de telle façon que celle-ci
procure ou contribue à fournir au redevable des ressources lui permettant de faire face aux besoins de l'existence ;
- l'exercice de l'activité pour son propre compte ;
- l'existence d'une organisation destinée à réaliser les opérations
commerciales (ensemble de moyens -personnel, matériel, locaux spécialisés et aménagés- servant à leur réalisation) ;
- l'existence d'une clientèle ;
- l'existence d'une qualification professionnelle (possession obligatoire de
certains diplômes, etc.) ;
- l'affiliation au régime obligatoire d'assurance maladie des non-salariés des
professions non agricoles, ou, s'agissant des professions agricoles, de l’assurance maladie, invalidité, maternité du régime des non salariés agricoles (AMEXA).
2. Application jurisprudentielle
180
Dans un arrêt du 30 octobre 1989
(Cass. com., 30 octobre 1989, n°
88-14330), la Cour de cassation a jugé que les actes accomplis par le tuteur en représentation de la personne protégée sont réputés accomplis par celle-ci.
En l’espèce, le litige portait sur la qualification à donner, en matière
d’ISF, aux parts d’une société civile agricole possédées par une personne majeure sous tutelle.
Dans des situations analogues et conformément à la règle exposée par la
Haute Juridiction, il y a lieu de considérer que la condition d’effectivité des fonctions professionnelles doit s’apprécier au regard de l’activité déployée par le tuteur dans le cadre de sa mission
de représentation.
Cet arrêt rendu en matière d'ISF est transposable à l'IFI.
C. Situations particulières
1. Bailleurs de fonds ruraux
a. Bail à métayage
190
Les biens ruraux donnés en bail à métayage sont considérés comme des actifs
professionnels s'ils répondent à la définition donnée au I de l'article 975 du CGI dès lors que le bailleur doit être considéré
comme un exploitant agricole.
Toutefois, dans un arrêt du 30 mai 2012, la Cour de cassation a jugé que ne peuvent être
considérés comme des biens professionnels les parts d'un groupement foncier agricole (GFA) afférents à des biens ruraux donnés à bail à métayage procurant des revenus minimes, voire des déficits
agricoles alors que par ailleurs les contribuables perçoivent des retraites plus conséquentes
(Cass. com., 30 mai 2012, n° 11-18323).
Cet arrêt rendu en matière d'ISF est transposable à l'IFI. La reconnaissance
du caractère d’exploitant agricole ne permet pas, en effet, de s’affranchir des autres conditions d’application du régime d’exonération.
b. Bail à ferme
200
La location de fonds ruraux par bail à ferme ne constitue pas une profession
au regard de l'IFI.
Toutefois, en vertu de dispositions particulières, les biens ruraux loués par
bail à ferme bénéficient de l'exonération au titre des actifs professionnels dans les cas suivants :
- lorsqu'ils font l'objet d'un bail à long terme dans les conditions définies
au BOI-PAT-IFI-30-10-50 ;
- lorsque ces biens sont loués à une société d'exploitation (ou mis à la
disposition d'une telle société) et que leur propriétaire détient, dans cette société, des parts ou actions ayant elles-mêmes la qualité d'actifs professionnels
(BOI-PAT-IFI-30-10-10-20 au II § 20 à 40 pour les conditions et limites d'application de cette mesure).
Si ces conditions sont satisfaites, les fonds ruraux ainsi loués sont
considérés comme professionnels pour le bailleur sans qu'il y ait lieu de rechercher si l'activité de ce dernier répond aux critères généraux d'exercice d'une profession ni si elle est exercée à titre
principal. Dès lors, si le bailleur possède, par ailleurs, pour l'exercice de sa véritable activité professionnelle, d'autres biens ou droits immobiliers répondant à ces conditions, le caractère
professionnel doit être également reconnu à ceux-ci.
En outre, il est précisé que lorsqu'ils ne peuvent être qualifiés d'actifs
professionnels, les biens ruraux donnés à bail à long terme bénéficient d'une exonération partielle d'IFI (BOI-PAT-IFI-30-20).
2. Titulaires de revenus non commerciaux
210
Ne peuvent être réputés exercer une activité professionnelle, même libérale,
sans que cette liste soit limitative :
- les héritiers ou légataires des inventeurs ou auteurs ;
- les personnes réalisant des opérations de bourse dont les produits sont
taxables en application des dispositions des 1° et 5° du 2 de l'article 92 du CGI ;
- les propriétaires de chevaux de course non éleveurs, non entraîneurs ;
- et, plus généralement, les bénéficiaires de revenus non dénommés et de
profits divers relevant des bénéfices non commerciaux à défaut de pouvoir être rattachés à une autre catégorie de bénéfices ou de revenus.
220
En revanche, conformément aux principes généraux, exercent une profession
libérale les membres des professions non commerciales, c'est-à-dire celles dont l'activité est exercée de manière indépendante et présente généralement un caractère intellectuel prépondérant
(activités médicales et paramédicales, avocats, experts-comptables et comptables agréés, commissaires aux comptes, de syndics et administrateurs judiciaires, conseils juridiques et fiscaux, experts
auprès des tribunaux, architectes, agents d'assurances, ingénieurs-conseils, écrivains, compositeurs, artistes-peintres, sculpteurs, etc.), ainsi que les titulaires de charges et offices (notaires,
huissiers, commissaires-priseurs, avocats au Conseil d'État et à la Cour de cassation, greffiers des tribunaux de commerce). | Bulletin officiel des finances publiques - impôts | BOI-PAT-IFI-30-10-10-10 | https://bofip.impots.gouv.fr/bofip/11371-PGP.html/identifiant=BOI-PAT-IFI-30-10-10-10-20190502 | 2019-05-02 00:00:00 | 92b6202f1a497abd9e724389a8da6e498ef99df0ac89773869d0561acb564fad | [
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1
En raison du caractère principalement alimentaire des rémunérations, le champ
d’application de la saisie des rémunérations est strictement déterminé par la loi, dans un souci de protection du débiteur. Les règles édictées s’imposent à tous les créanciers.
I. Généralités
10
Le législateur a entendu, d'une part, protéger davantage la vocation alimentaire
du salaire en instituant notamment une fraction absolument insaisissable et, d'autre part, accroître la simplicité et la rapidité de la procédure.
20
Aux termes de
l'article L. 3252-1 du code du travail (C. trav.), cette
procédure est applicable « aux sommes dues à titre de rémunération à toutes les personnes salariées ou travaillant à quelque titre ou en quelque lieu que ce soit, pour un ou plusieurs employeurs,
quels que soient le montant et la nature de leur rémunération, la forme et la nature de leur contrat ».
Cette définition assez vaste englobe le salaire au sens strict et ses
accessoires (II-A § 80). Par ailleurs, certaines prestations sociales sont instituées par des textes qui précisent qu'elles sont saisissables dans les mêmes conditions que les
salaires (BOI-REC-FORCE-10).
30
Cette procédure suppose que la saisie soit opérée auprès de l'employeur, avant
qu'il n'ait versé les rémunérations. Ainsi, lorsque ces sommes ont déjà été virées sur un compte de dépôt, le créancier ne pourra recourir qu'à la saisie de créance (saisie-attribution ou saisie
administrative à tiers détenteur sur le compte sur lequel le virement est intervenu). Cela étant, ces sommes continueront alors de bénéficier des dispositions spéciales de protection des
rémunérations, la quotité insaisissable se reportant sur le solde du compte en application de
l’article R. 112-5 du code des procédures civiles d’exécution (CPC exéc.). Il convient de se reporter au
BOI-REC-FORCE-20-10-20.
40
Enfin, le législateur a édicté une interdiction de pratiquer une saisie
conservatoire en matière de rémunération (C. trav., art. L. 3252-7). Cette interdiction répond à un souci particulier de protection
du débiteur en évitant de rendre indisponible la rémunération du salarié.
II. Sommes saisissables
A. Rémunération et accessoires
50
La procédure de saisie est applicable à toute personne dont la rémunération
est soumise aux règles du code du travail.
Tel est le cas des salariés sous contrat de droit commun à durée indéterminée,
mais aussi des salariés sous contrat à durée déterminée (C. trav., art. L. 1242-2 et suivants), sous contrat de
professionnalisation (C. trav., art. L. 6325-1), des apprentis (C.
trav., art. L. 6221-1), des artistes intermittents du spectacle (C. trav., art. L. 7121-1 et suivants), des salariés sous
contrat aidés par exemple dans le cadre d'un contrat d'accompagnement dans l'emploi (C. trav., art. L. 5134-20).
60
La position dans l'entreprise n'est pas de nature à modifier ce principe.
C'est ainsi qu'un gérant salarié de société à responsabilité limitée (SARL), un président-directeur général d'une société anonyme, le conjoint salarié du chef d'entreprise peuvent faire l'objet d'une
saisie de rémunérations.
70
Les indemnités de licenciement (prévues par
l'article L. 1234-9 du C. trav., une convention collective ou une négociation individuelle) ne sont pas saisissables par voie de
saisie des rémunérations, que le licenciement soit abusif ou non.
En effet, cette indemnité répare un préjudice causé à la personne licenciée
et ne rémunère pas le travail (Cass. soc., 22
mai 1986, pourvoi n° 83-42341). Ces indemnités peuvent cependant être appréhendées par voie de saisie-attribution (ou de saisie administrative à tiers détenteur) et sont intégralement
saisissables.
80
A la rémunération proprement dite, il convient d'ajouter les sommes qui en
constituent l'accessoire, telles que les avantages en nature, ainsi que toutes les indemnités qui constituent des compléments de salaires.
C'est ainsi qu'il convient de prendre en compte, par exemple, les majorations
pour heures supplémentaires, l'indemnité de congés payés, l'indemnité compensatrice de congés payés, l'indemnité compensatrice de préavis, l'indemnité de non-concurrence, les allocations diverses
versées par l'employeur lors de la survenance d'un événement familial.
D'une manière générale, les primes et indemnités accordées pour tenir compte
des circonstances particulières dans lesquelles s'effectue le travail (primes d'insalubrité, de nuit, etc) sont également saisissables.
B. Prestations sociales
90
Diverses indemnités versées par les régimes de sécurité sociale sont
saisissables dans les mêmes conditions que les rémunérations (BOI-REC-FORCE-10) dont les indemnités journalières versées en cas d'accident du travail
(Code de la sécurité sociale (CSS), art. L. 433-3).
100
Il en est de même des indemnités de chômage
(C. trav., art. L. 5428-1).
110
Les pensions de retraite sont, sauf cas particuliers, également saisissables
dans les mêmes conditions que les rémunérations (BOI-REC-FORCE-10). Il convient d'y inclure les allocations de préretraite, les allocations et rentes servies par les
sociétés mutualistes à leurs adhérents et les pensions et rentes d'invalidité et de vieillesse lorsque le texte qui les institue précise qu'elles sont saisissables dans les mêmes conditions et limites
que les salaires.
Lorsqu'il n'en est pas ainsi, elles peuvent être appréhendées au moyen de la
procédure de saisie‑attribution, sauf si elles sont incessibles et insaisissables.
III. Régime de protection
A. Bénéficiaires du régime de protection
120
La saisie des rémunérations n'est possible que s'il y a un travail pour le
compte d'autrui. L'existence d'un contrat de travail, au sens juridique du terme, n'est pas nécessaire. Mais les critères retenus par le droit du travail pour caractériser l'existence de ce contrat
doivent exister, c'est-à-dire un lien de subordination et une dépendance économique. C'est ainsi que le régime de la saisie des rémunérations est applicable aux travailleurs à domicile, aux
artisans-façonniers, aux pigistes et aux nourrices.
130
Les critères essentiels sont donc, d'une part, le lien de subordination
juridique qui doit exister entre le débiteur et le tiers saisi, ce qui exclut de cette procédure les rémunérations des travailleurs indépendants, des artisans et des professions libérales, et, d'autre
part, un lien de dépendance économique, ce qui exclut la sous-traitance et le contrat d'entreprise.
En cas de contestation sur l'existence d'un contrat de travail, c'est au
créancier d'en apporter la preuve conformément aux principes généraux du droit du travail, l'existence d'un contrat de travail ne se présume pas. Pour autant, il faudra établir le lien de
subordination.
140
S'agissant des indemnités versées aux élus politiques, par un arrêt de la
CAA Paris du 25 mai 1988 n° 87-006338 du répertoire général, la cour d’appel de Paris précise que ces indemnités de fonction, ayant un caractère indemnitaire, ne peuvent être assimilées à un salaire
ou à un traitement en l’absence de tout lien de subordination avec un employeur.
En conséquence, elles ne peuvent pas faire l’objet d’une saisie des rémunérations en
application des articles L. 3252-1 et suivants du C. trav.
En revanche, elles sont saisissables par voie de saisie-attribution ou de saisie
administrative à tiers détenteur (SATD), pour la part excédant la fraction représentative de frais d’emploi
(code général des collectivités territoriales, art. L. 1621‑1).
B. Étendue de la protection
150
L'article
L. 3252-2 du C. trav. dispose que sous réserve des dispositions relatives aux pensions alimentaires, les sommes dues à titre de rémunération ne sont saisissables que dans des proportions et selon
des seuils de rémunération affectés d'un correctif pour toute personne à charge, déterminés par décret en Conseil d'État.
1. Sommes insaisissables par nature
160
Le code du travail ne donne pas une liste exhaustive des sommes totalement insaisissables. Il
convient donc de se référer à divers textes particuliers ou à la jurisprudence.
En complément des points développés au
BOI-REC-FORCE-10, sont notamment visées :
- les indemnités représentatives de frais professionnels
(C. trav., art. L. 3252-3) ;
- les allocations ou indemnités versées par l'employeur pour charges de
famille qui ne correspondent pas à une rémunération du fait qu'elles ne dépendent que de la situation de famille du travailleur (à ne pas confondre avec les allocations versées ponctuellement lors de
la survenance d'un événement familial mentionnées au II-A § 80).
170
Par ailleurs, sont insaisissables les sommes correspondant aux cotisations et
contributions sociales obligatoires retenues sur la rémunération ainsi que la retenue à la source prévue à l’article 204 A du
code général des impôts (CGI). En effet, conformément à l’article L. 3252-3 du C. trav., la saisie des rémunérations s'effectue sur le salaire net, après déduction de ces cotisations et
contributions sociales obligatoires et de la retenue à la source prévue à l’article 204 A du CGI.
2. Sommes insaisissables dans le cadre de la saisie des rémunérations
180
Certaines sommes, bien qu'elles soient liées au salaire, ne revêtent pas le
caractère de rémunération du travail, et ne peuvent donc être saisies au moyen de la procédure de saisie des rémunérations.
Cependant, elles ne présentent pas un caractère d'insaisissabilité et peuvent
être appréhendées intégralement par voie de saisie-attribution ou de SATD.
Il en est ainsi, notamment, pour :
- les indemnités légales ou conventionnelles de licenciement qui n'ont pas la
nature juridique d'un salaire (II-A § 80) ;
- les indemnités transactionnelles de licenciement qui ont la même nature de
dommages-intérêts que l'indemnité légale ou conventionnelle de licenciement ;
- les indemnités transactionnelles forfaitaires de licenciement dans la mesure
où le forfait n'englobe pas des éléments présentant le caractère de salaire, tels qu'indemnités de congés payés ou de préavis ;
- les indemnités allouées pour rupture abusive d'un contrat de travail qui
présentent également un caractère de dommages-intérêts ;
- les indemnités de départ volontaire consécutif à la situation économique de
l'entreprise, destinées à compenser forfaitairement le préjudice résultant de la perte de l'emploi ;
- l'indemnité de clientèle versée aux voyageurs représentants placiers (VRP)
qui a pour objet la réparation d'un préjudice ;
- les sommes versées au titre de l'intéressement ou de la participation des
salariés aux résultats de l'entreprise ;
- les créances purement indemnitaires allouées en réparation d'un dommage
matériel ;
- l'indemnisation pour accident du travail versée par l'employeur pour les
chefs de préjudice que ne garantit pas la sécurité sociale.
3. Détermination de la quotité saisissable
190
La rémunération est divisée en trois fractions : une fraction totalement
insaisissable, même par les créanciers d'aliments, une fraction insaisissable ne pouvant être appréhendée que par les créanciers d'aliments et une fraction saisissable sur laquelle tout créancier peut
faire valoir ses droits, les créanciers alimentaires disposant toutefois d'une priorité.
a. Fraction totalement insaisissable
200
L’article
L. 3252-5 du C. trav et l’article R. 3252-5 du C. trav. disposent que, dans tous les cas, une fraction de la rémunération est
laissée à la disposition du débiteur, cette fraction est égale au montant forfaitaire mentionné à l'article
L. 262-2 du code de l'action sociale et des familles (CASF) fixé pour un foyer composé d'une seule personne.
Le législateur a ainsi voulu laisser au débiteur, même lorsqu'il doit verser
une pension alimentaire, une partie de son salaire que l'on peut considérer comme un minimum vital.
b. Fraction insaisissable
210
Les créanciers d'aliments échappent à la règle d'insaisissabilité des salaires
et peuvent saisir la fraction insaisissable du salaire, à l'exception du minimum visé au III-B-3-a § 200.
Selon
l'article L. 3252-5 du C. trav., le prélèvement direct du terme mensuel courant et des six derniers mois impayés des pensions
alimentaires peut être poursuivi sur l'intégralité de la rémunération.
Il est d'abord imputé sur la fraction insaisissable puis, s'il y a lieu, sur
la fraction saisissable.
c. Détermination de la fraction saisissable
220
Le calcul de la quotité saisissable doit tenir compte, après déduction des contributions et
cotisations sociales obligatoires et de la retenue à la source prévue à l’article 204 A du CGI, du montant de la
rémunération, de ses accessoires, ainsi que, le cas échéant, de la valeur des avantages en nature accordés au salarié (C. trav., art.
L. 3252-3).
Exemple: Soit un salarié sans personne à charge dont la rémunération brute
s’élève à 4 400 €, les contributions et cotisations sociales obligatoires à 1 000 € et la retenue à la source effectuée en application de l’article 204 A du CGI à 270 €. La rémunération nette
mensuelle s’élève à 3 130 € (4 400 € - 1 000 € -270 €). Le montant de son salaire mensuel saisissable ou cessible s’élève à 1 774,15 €, en application du barème 2019 (révisé annuellement) mentionné à
l’article R. 3252-2 du C. trav.
230
Le barème des sommes saisissables est établi sur la rémunération annuelle.
L'article R. 3252‑4 du C. trav. prévoit également une révision annuelle de ce barème.
240
L'article R. 3252-2 du C. trav. détermine la proportion dans laquelle les sommes dues à titre
de rémunération sont saisissables ou cessibles. Les différents seuils sont augmentés d'un montant par personne à la charge du débiteur saisi ou du cédant, sur justification présentée par l'intéressé,
fixé à l'article R. 3252-3 du C. trav..
Ce même article définit les personnes considérées comme à charge :
- le conjoint ou le partenaire lié par un pacte civil de solidarité ou le concubin du
débiteur, dont les ressources personnelles sont inférieures au montant forfaitaire du revenu de solidarité active mentionné à
l'article L. 262-2 du CASF, fixé pour un foyer composé d'une seule personne tel qu'il est fixé chaque année
par décret ;
- tout enfant ouvrant droit aux prestations familiales en application de
l’article L. 512-3 du CSS et de l’article
L. 512-4 du CSS et se trouvant à la charge effective et permanente du débiteur au sens de l'article L. 513-1 du CSS
;
- tout enfant à qui ou pour l'entretien duquel le débiteur verse une pension
alimentaire ;
- l'ascendant dont les ressources personnelles sont inférieures au montant
forfaitaire du revenu de solidarité active mentionné à l'article L. 262-2 du CASF, fixé pour un foyer composé d'une seule personne et qui habite avec le débiteur ou auquel le débiteur verse une
pension alimentaire.
d. Cas particulier: pluralité d'employeurs
250
L’article L.
3252-4 du C. trav. et l’article R. 3252-40 du C. trav. prévoient le cas où le débiteur perçoit des rémunérations de plusieurs
employeurs. Dans cette hypothèse, la fraction saisissable est calculée sur l'ensemble des rémunérations. Les modalités des retenues à effectuer sont fixées par le greffier qui désigne notamment les
employeurs chargés d’opérer les retenues mensuelles (BOI‑REC‑FORCE‑20‑20-20, III-E-1 § 230).
En cas de pluralité d’employeurs, la Cour de cassation a retenu la
compétence du greffier en matière de saisie des rémunérations du travail et assimilées, y compris pour les retenues à effectuer au titre d’un avis à tiers détenteur, qu’une procédure de saisie des
rémunérations soit en cours d’exécution ou non (C. Cass., avis du 5 mai 2014, n° 15006). Cet avis est
transposable à la SATD. | Bulletin officiel des finances publiques - impôts | BOI-REC-FORCE-20-20-10 | https://bofip.impots.gouv.fr/bofip/11629-PGP.html/identifiant=BOI-REC-FORCE-20-20-10-20191127 | 2019-11-27 00:00:00 | e50342f76c851a1c4532b5d3e3481a51123fde36b940e71f0748e8bc702db5c3 | [
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] |
1
Afin de renforcer l'attractivité du territoire national et d'encourager l'installation en France
des cadres de haut niveau, il a été instauré, en matière de traitement et salaires, un régime spécial d'imposition en faveur des « impatriés », à côté de celui dont bénéficient les salariés des
quartiers généraux ou des centres de logistique.
Ce régime spécial d'imposition qui prévoit diverses exonérations s'applique sous certaines
conditions pendant une durée limitée.
10
L'article
71 de la loi n°2016-1917 du 29 décembre 2016 de finances pour 2017 a étendu la durée de l'exonération du régime spécial d'imposition des « impatriés » prévu à
l'article 155 B du code général des impôts (CGI) jusqu'à la fin de la huitième année qui suit celle de la prise de fonctions
en France des bénéficiaires lorsque celle-ci intervient à compter du 6 juillet 2016.
Lorsqu'elle est intervenue avant cette date, la durée d'exonération continue de s'appliquer
jusqu'à la fin de la cinquième année qui suit celle de la prise de fonctions en France.
20
Le régime spécial d'imposition des « impatriés » est exposé au chapitre 1,
BOI-RSA-GEO-40-10.
30
Par ailleurs, les cotisations versées par les intéressés, tant aux régimes légaux de sécurité
sociale de leur État d'origine qu'aux régimes de retraite supplémentaire et de prévoyance complémentaire, obligatoires ou facultatifs, auxquels ils étaient affiliés avant leur prise de fonctions en
France, sont déductibles de la rémunération imposable des salariés impatriés [CGI, art. 83, 1°-0 bis et 2°-0 ter] (chapitre 2,
BOI-RSA-GEO-40-20).
40
Le régime fiscal des indemnités et remboursements de frais susceptibles d'être versés aux
salariés « impatriés » est exposé au chapitre 3, BOI-RSA-GEO-40-30, car ces sommes, peuvent selon leur nature et sous conditions, bénéficier d'une exonération prévue :
- soit par le droit commun ;
- soit par le régime spécial d'imposition des salariés « impatriés ».
50
En outre, figure au BOI-ANNX-000065 un tableau récapitulatif
relatif au régime fiscal comparé des indemnités versées aux salariés des quartiers généraux et des centres de logistiques ainsi qu'aux salariés « impatriés ».
60
Enfin, les salariés et dirigeants appelés de l'étranger pour occuper un emploi auprès de la
Chambre de commerce internationale en France ne peuvent pas se prévaloir des dispositions de l'article 155 B du CGI.
Ils bénéficient d'un régime spécifique, prévu à
l'article 81 D du CGI, selon lequel, sous conditions, ils ne sont pas soumis à l'impôt sur le revenu à raison des traitements
et salaires qui leur sont versés au titre de cet emploi.
Les personnes concernées ne doivent pas avoir été fiscalement domiciliées en France au cours
des cinq années civiles précédant celle de leur prise de fonctions.
Elles bénéficient dans ce cas de l'exonération au titre des années à raison desquelles elles
sont fiscalement domiciliées en France au sens des a et b du 1 de l'article 4 B du CGI, c'est à dire lorsqu'elles y ont leur
foyer ou le lieu de leur séjour principal ou qu'elles y exercent leur activité professionnelle à moins qu'il ne s'agisse d'une activité accessoire, ainsi que des conventions internationales
applicables ; et ce jusqu'au 31 décembre de la cinquième année civile suivant celle de cette prise de fonctions.
La prise de fonctions en France de ces personnes doit intervenir à compter du 1er
janvier 2011.
Les revenus exonérés en application de l'article 81 D du CGI, sont pris en compte pour le
calcul du taux effectif conformément à l'article 197 C du CGI et pour le revenu fiscal de référence en application du c du 1°
du IV de l'article 1417 du CGI.
70
L'article
121 de la loi n° 2008-776 du 4 août 2008 de modernisation de l'économie, codifié sous l'article 155 B du CGI, a remplacé
le régime prévu à l'article 81 B du CGI.
Ce dernier a continué de s'appliquer aux salariés et dirigeants dont la prise de
fonctions en France était antérieure au 1er janvier 2008 et a cessé de produire ses effets après le 31/12/2012.
L'article
71 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 a abrogé l'article 81 B du CGI.
Pour consulter les commentaires relatifs à ce régime, il convient de se
reporter à l'ancien BOI-RSA-GEO-40-20 dans sa version publiée le 10 février 2014. | Bulletin officiel des finances publiques - impôts | BOI-RSA-GEO-40 | https://bofip.impots.gouv.fr/bofip/5692-PGP.html/identifiant=BOI-RSA-GEO-40-20170621 | 2017-06-21 00:00:00 | 44bac799af1f6037711d80ae761bdf868f71988545069b18a83b8d24529ce763 | [
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1
Les opérations de crédit-bail immobilier sont régies au
2
de l'article L313-7 du Code Monétaire et Financier.
Le régime fiscal des opérations de crédit-bail immobilier sera examiné
successivement du point de vue du preneur puis du crédit-bailleur. De même,
seront étudiées les règles applicables en cours de contrat, à l'échéance et les
conséquences de la levée d'option d'achat.
10
Le présent chapitre détaille :
- le champ d'application des opérations de crédit-bail immobilier et les règles
applicables en cours de contrat (section 1, cf.
BOI-BIC-BASE-60-30-10) ;
- les conséquences de la levée d'option d'achat d'un contrat de crédit bail
immobilier et la cession ultérieure de l'immeuble, objet dudit contrat (section
2, cf. BOI-BIC-BASE-60-30-20). | Bulletin officiel des finances publiques - impôts | BOI-BIC-BASE-60-30 | https://bofip.impots.gouv.fr/bofip/5705-PGP.html/identifiant=BOI-BIC-BASE-60-30-20120912 | 2012-09-12 00:00:00 | 1471ff8960b96e656aec5421cde3e365fd2c4452f4b37fc5e8f2cbafd5670471 | [
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] |
L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a abrogé l'impôt de solidarité sur la fortune (ISF) et instauré l'impôt sur la fortune immobilière (IFI) qui est codifié de
l'article 964 du code général des impôts (CGI) à
l'article 983 du CGI et commenté s'agissant de l'assiette, au BOI-PAT-IFI-20-30.
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. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-30-50 | https://bofip.impots.gouv.fr/bofip/5841-PGP.html/identifiant=BOI-PAT-ISF-30-50-20181011 | 2018-10-11 00:00:00 | fea5c0309c2cbeb0823ab45457de734cae0d0ce03d5962aa0324ccb7ade7d613 | [
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] |
1
Par dérogation aux dispositions de
l'article 202 du code général des impôts (CGI),
l'article 202 quater du CGI prévoit, sous certaines conditions et dans certaines circonstances particulières, la
possibilité de faire abstraction des créances acquises et des dépenses engagées au titre des trois mois qui précèdent l'événement motivant l'application de l'article 202 du CGI.
10
Le présent titre est consacré à l'étude :
- du champ d'application de
l'article 202 quater du CGI (chapitre 1, BOI-BNC-CESS-20-10) ;
- des modalités d'application des dispositions de l'article 202 quater du CGI (chapitre 2,
BOI-BNC-CESS-20-20). | Bulletin officiel des finances publiques - impôts | BOI-BNC-CESS-20 | https://bofip.impots.gouv.fr/bofip/5888-PGP.html/identifiant=BOI-BNC-CESS-20-20160803 | 2016-08-03 00:00:00 | 1d9057339d1ee8a07b04e4daf8ec70d92a27d1aac74910cd55675d9841b185c4 | [
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1
Les commentaires du IV de
l'article 271 du code général des impôts (CGI) relatif au remboursement de la taxe déductible dont l'imputation n'a pu être
opérée sont exposés au BOI-TVA-DED-50-20-10.
Ne sont donc examinées que les formalités à accomplir pour obtenir le remboursement.
10
Les redevables qui désirent obtenir le remboursement de crédits non imputables doivent en faire
la demande en utilisant les imprimés disponibles en ligne sur le site www.impots.gouv.fr.
Les formulaires utilisés sont les suivants :
- modèle n°
3519-SD (CERFA n° 11255) susceptible d'être employé par toutes les
entreprises ;
- modèle n°
3559-SD (CERFA n° 11092) réservé aux demandes de remboursement
présentées par un assujetti établi dans un pays hors de l'Union européenne et ne réalisant pas d'opérations imposables en France ;
- modèle n°
3559-BIS-SD (CERFA n° 10633) réservé aux demandes de
remboursement présentées par un assujetti étranger dans le cadre de la représentation fiscale ponctuelle ou du mandat fiscal ponctuel.
20
Les redevables placés sous le régime simplifié d'imposition et les agriculteurs placés sous le
régime simplifié de l'agriculture effectuent directement leur demande de remboursement sur l'imprimé de déclaration annuelle de régularisation.
30
Enfin, l'octroi du remboursement peut, dans certains cas être subordonné à la présentation
d'une caution (BOI-TVA-DECLA-20-30-10-30).
I. Cas général : l'imprimé n° 3519-SD
40
Les redevables en situation de crédit de TVA demandent le remboursement de leur crédit via
l'imprimé n° 3519-SD (CERFA n° 11255), disponible en ligne sur le site
www.impots.gouv.fr, selon la procédure générale prévue par les
articles 242-0 A et suivants de l'annexe II au CGI.
A. Conditions d'utilisation
50
Cet imprimé de demande de remboursement est destiné à être utilisé par :
- les entreprises placées sous le régime du chiffre d'affaires réel normal ou ayant choisi de
déclarer selon les modalités de ce régime ;
- les entreprises placées sous le régime simplifié d'imposition, uniquement lorsqu’elles
demandent un remboursement provisionnel constitué par la taxe déductible ayant grevé l'acquisition de biens constituant des immobilisations d'un montant au moins égal à 760 € (pour le remboursement
annuel, cf. II-A § 230 à 300) ;
- les exploitants agricoles placés sous le régime de la déclaration mensuelle
ou trimestrielle.
B. Établissement des demandes de remboursement
1. Utilisation du formulaire
60
Le formulaire n° 3519-SD est obligatoirement télétransmis
(CGI, art. 1649 quater B quater, III).
(70 à 90)
100
Le cadre II de l'imprimé permet à l'entreprise d'indiquer le montant du
remboursement demandé.
(110 à 130)
2. Pièces à joindre à la demande de remboursement
140
Un relevé d'identité bancaire, postal ou de caisse d'épargne doit obligatoirement être joint à
la première demande de remboursement ou en cas de changement de compte. Ce relevé doit être conforme au libellé exact de l'entreprise ou du représentant dûment qualifié.
150
Lorsqu'il s'agit de la première demande de restitution présentée par une entreprise nouvelle,
ou sur demande du service, et seulement dans ces deux cas, la demande de remboursement n° 3519-SD doit être accompagnée d'un relevé des factures d'achats et de services comportant,
sur trois colonnes, les noms et adresses des fournisseurs ou prestataires de services, les date et montant de chaque facture, le montant des taxes correspondantes dont la mention est exigée par
application des prescriptions de l'article 289 du CGI. Cette dernière colonne doit être totalisée.
160
La demande doit être transmise au service des impôts des entreprises en même temps que la
déclaration modèle n° 3310-CA3-SD (CERFA n° 10963) ou la déclaration modèle n°
3517-S-SD CA12/CA12E (CERFA n° 11417), disponibles en ligne sur le site
www.impots.gouv.fr, faisant apparaître le crédit dont le remboursement est demandé.
(170)
C. Dépôt des demandes de remboursement
180
Les demandes de remboursement doivent être déposées en même temps que la déclaration de taxes
sur le chiffre d'affaires faisant apparaître le crédit dont le remboursement est demandé.
190
Les entreprises soumises à l'obligation de télédéclaration et de télépaiement de la TVA
doivent également recourir à la télétransmission pour leurs demandes de remboursements de crédits de taxe non imputable (imprimé n° 3519-SD).
200
Le délai de présentation des demandes est précisé par
l'article 242-0 C de l'annexe II au CGI et
l'article 242-0 D de l'annexe II au CGI.
Sous le régime d'imposition du réel normal, les demandes de remboursement annuelles doivent
être déposées dans le courant du mois de janvier pour l'année civile précédente. Les demandes de remboursement trimestrielles doivent être déposées au cours du mois suivant le trimestre civil
considéré, c'est-à-dire en avril, juillet ou octobre. Les demandes de remboursement mensuelles doivent être déposées au cours du mois suivant le mois civil considéré, sous la condition que le montant
de crédit de taxe déductible soit au moins égal à 760 € (CGI, ann. II, art. 242-0 C).
210
De même, les redevables imposés sous le régime du réel simplifié, peuvent demander le
remboursement provisionnel du crédit constitué par la taxe déductible ayant grevé l'acquisition de biens constituant des immobilisations lorsque le montant est au moins égal à 760 €. Lors du dépôt de
la déclaration annuelle, les redevables visés déterminent exactement pour l'année civile écoulée, soit le montant de la TVA nette due, soit le crédit de TVA déductible non imputée.
220
Quant aux exploitants agricoles placés sous le régime de la déclaration mensuelle ou
trimestrielle, ils doivent solliciter le remboursement du crédit de taxe déductible non imputable dans les mêmes conditions que celles réservées aux redevables placés sous le régime du réel normal.
II. Autres imprimés de demande de remboursement
A. Entreprises placées sous le régime simplifié d'imposition
230
L'article
242-0 C de l'annexe II au CGI adapte les dispositions du régime général aux modalités spécifiques au régime simplifié d'imposition. Pour les entreprises placées sous ce régime d'imposition et dont
l'exercice coïncide avec l'année civile, le crédit de taxe déductible ressort de leur déclaration annuelle n° 3517-S-SD CA12/CA12E (CERFA n° 11417), disponible en ligne sur le site
www.impots.gouv.fr. Ces entreprises ne déterminent, en effet, qu'annuellement le montant de la TVA brute
et celui de la TVA déductible sur achats et frais généraux, alors qu'elles procèdent chaque mois ou chaque trimestre au décompte de la TVA déductible sur investissements.
240
Comme les entreprises imposées selon le régime du chiffre d'affaires réel normal, celles qui
sont soumises au régime simplifié d'imposition peuvent obtenir non seulement un remboursement annuel mais également des remboursements provisionnels.
1. Remboursement annuel
250
Lors du dépôt de la déclaration annuelle n° 3517-S-SD CA12 (année civile)
/CA12 E (exercice décalé), les entreprises déterminent exactement pour l'année écoulée, soit le montant de la TVA nette due, soit le crédit de TVA déductible non imputée.
Cette détermination tient compte du montant des remboursements provisionnels
obtenus portés sur la déclaration annuelle. Si un excédent de remboursement est constaté, l'entreprise doit procéder à son reversement.
260
Si un excédent de crédit est constaté, elle peut en demander le remboursement total ou partiel
dès lors qu'il est supérieur à 150 € (BOI-TVA-DED-50-20-10 au II-A § 30 à 40), en utilisant le cadre réservé à cet effet de la déclaration
annuelle de régularisation n° 3517-S-SD CA12/CA12E.
270
Les éventuels excédents de versements d'acomptes sont remboursables quel que
soit leur montant.
2. Remboursements provisionnels
280
Le III de
l'article 242-0 C de l'annexe II au CGI dispose que, par dérogation aux dispositions du I de l'article 242-0 C de
l'annexe II au CGI, les assujettis placés sous le régime des acomptes prévu par le 3 de l'article 287 du CGI peuvent demander
le remboursement provisionnel du crédit constitué par la taxe déductible ayant grevé l'acquisition de biens constituant des immobilisations lorsque son montant est au moins égal à 760 €.
Ces remboursements ne peuvent être obtenus que sur présentation, avec la demande, de la ou des
factures (originaux) qui mentionnent notamment la taxe déductible sur les immobilisations à l'origine du crédit
(CGI, ann. II, art. 242 septies J modifié par le
décret n° 2014-1686 du 29 décembre 2014).
Lorsque la situation réelle de la période visée par l'acompte est créditrice, l'acompte
n° 3514-SD (CERFA n° 11744), disponible en ligne sur le site www.impots.gouv.fr, peut être
modulé à zéro par le redevable. Le reliquat peut être remboursé, dans les conditions de droit commun, c’est-à-dire s’il est constitué par de la TVA sur investissements et s'il est au moins égal à 760
€. En pratique, il convient, à la fois, que le crédit non imputé et que la TVA déductible relative à la période considérée, relative aux biens constituant des immobilisations (portée sur le cadre II
de l’avis d’acompte n° 3514-SD) soient au moins égaux à 760 €.
283
Pour une entreprise clôturant son exercice au 31 décembre, l’assujetti détermine sa situation
réelle au titre du premier semestre de l’année N (1er janvier au 30 juin) et reporte les éléments permettant de déterminer le montant du crédit de TVA sur investissements sur le relevé
d’acompte n° 3514-SD de juillet de l’année N.
En revanche, il n’a pas la possibilité de demander un remboursement de crédit de TVA sur
investissements à l’appui du relevé d’acompte de décembre de l’année N. La demande s’effectue directement sur la déclaration de TVA n° 3517-S-SD CA12/CA12E déposée au plus tard le
deuxième jour ouvré suivant le 1er mai de l’année N+1.
Exemple :
Acompte appelé pour juillet = 5 000 €.
TVA collectée du 1er janvier au 30 juin = 5 000 €.
TVA déductible sur stock = 5 000 € et TVA déductible sur immobilisations = 5 000 €.
L’acompte peut être modulé à la somme de « 0 » et un remboursement de 5 000 € sollicité.
285
Pour une entreprise clôturant son exercice en cours d'année, lorsque la période visée par
l’acompte est à cheval sur deux exercices comptables, le montant du remboursement du crédit de TVA sur investissements est calculé sur la période qui court de la date de début de l'exercice en cours
jusqu’au 30 juin (pour l'acompte de juillet) ou jusqu’au 30 novembre (pour l’acompte de décembre).
Exemple 1 : Remboursement provisionnel au titre de
l’acompte de juillet.
Acompte appelé pour juillet = 5 000 €.
TVA collectée du 1er avril au 30 juin = 3 000 €.
TVA déductible du 1er avril au 30 juin :
- sur stock = 1 000 € ;
- sur immobilisations = 3 000 €.
L’acompte peut être modulé à la somme de « 0 » et un remboursement de 1 000 € sollicité :
(TVA collectée - TVA déductible sur stock - TVA déductible sur immobilisations) = 3 000 € - 1 000 € - 3 000 € = - 1 000 €.
Exemple 2 : Remboursement provisionnel au titre de
l’acompte de décembre.
Acompte appelé pour décembre = 5 000 €.
TVA collectée du 1er juillet au 30 novembre = 10 000€.
TVA déductible du 1er juillet au 30 novembre :
- sur stock = 5 000 € ;
- sur immobilisations = 6 000 €.
L’acompte peut être modulé à la somme de « 0 » et un remboursement de 1 000 € sollicité :
(TVA collectée - TVA déductible sur stock - TVA déductible sur immobilisations) = 10 000 € - 5 000 € - 6 000 € = - 1 000 €).
287
Date de clôture de l'exercice
Mois de paiement de l'acompte
Période au titre de laquelle le remboursement de TVA sur immobilisations peut être demandé
Mois de paiement de l'acompte
Période au titre de laquelle le remboursement de TVA sur immobilisations peut être demandé
31/12/N
Juillet N
01/01/N au 30/06N
Décembre N
/
31/01/N+1
Juillet N
01/02/N au 30/06/N
Décembre N
01/07/N au 30/11/N
28/02/N+1
Juillet N
01/03/N au 30/06/N
Décembre N
01/07/N au 30/11/N
31/03/N+1
Juillet N
01/04/N au 30/06/N
Décembre N
01/07/N au 30/11/N
30/04/N+1
Juillet N
01/05/N au 30/06/N
Décembre N
01/07/N au 30/11/N
31/05/N+1
Juillet N
01/06/N au 30/06/N
Décembre N
01/07/N au 30/11/N
30/06/N+1
Décembre N
01/07/N au 30/11/N
Juillet N+1
/
31/07/N+1
Décembre N
01/08/N au 30/11/N
Juillet N+1
01/12/N au 30/06/N+1
31/08/N+1
Décembre N
01/09/N au 30/11/N
Juillet N+1
01/12/N au 30/06/N+1
30/09/N+1
Décembre N
01/10/N au 30/11/N
Juillet N+1
01/12/N au 30/06/N+1
31/10/N+1
Décembre N
01/11/N au 30/11/N
Juillet N+1
01/12/N au 30/06/N+1
30/11/N+1
Décembre N
/
Juillet N+1
01/12/N au 30/06/N+1
Tableau récapitulatif relatif aux demandes de remboursement de crédit de TVA provisionnel
290
Ne peut être visée par cette procédure de remboursement provisionnel la TVA afférente aux
biens constituant des immobilisations dont l'acquisition ou la livraison est soumise à la TVA respectivement en application de
l'article 256 bis du CGI (acquisitions intracommunautaires) ou du II de
l'article 257 du CGI (livraisons à soi-même).
300
Ces remboursements, qui ont un caractère provisionnel, ne peuvent être obtenus que sur
présentation, avec la demande, de la ou des factures (originaux) qui mentionnent notamment la taxe déductible sur les immobilisations à l'origine du crédit en application de
l'article 242 septies J de l'annexe II au CGI.
B. Exploitants agricoles placés sous le régime simplifié de l'agriculture
310
Les exploitants agricoles, placés sous le régime d'imposition des acomptes provisionnels,
qui bénéficient d'un crédit de TVA non imputable peuvent en demander le remboursement dans le cadre de la procédure générale en utilisant le cadre VI de la déclaration annuelle n° 3517-AGR-SD
CA 12 A/CA 12 AE (CERFA n° 10968), disponible en ligne sur le site
www.impots.gouv.fr, remarque étant faite que ces
redevables n'ont droit à aucun remboursement trimestriel (BOI-TVA-SECT-80-30-40 au II § 180 à 210).
(320 à 340)
III. Cas particuliers
A. Assujettis établis hors de France et n'y réalisant pas d'opérations imposables
350
Les procédures de remboursement des crédits de TVA relatives aux demandes présentées par les
assujettis en cause sont développées au BOI-TVA-DED-50-20-30 auquel il convient de se reporter en tant que de besoin.
Les formalités déclaratives différent selon que l'assujetti est établi dans
un autre État membre de l'Union européenne ou en dehors de l'Union.
1. Assujettis établis dans un autre État membre de l'Union européenne
360
S'agissant des assujettis établis dans un autre État membre, il appartient à chacun d'eux,
ou à leur représentant dument mandaté, de présenter une demande de remboursement de TVA qui lui a été facturée en France.
Les demandes de remboursement de la TVA supportée en France par un assujetti communautaire
doivent être adressées à la Direction des résidents à l'étranger et des services généraux (Service de remboursement de la TVA aux entreprises étrangères (SR TVA), 10 rue du centre, TSA 60015, 93465
Noisy-Le-Grand Cedex ; il convient sur ce point de consulter le site www.impots.gouv.fr, à la rubrique "
Professionnel > Exercer une activité à l'international > Je demande un remboursement de TVA dans un État membre de l'U.E. > Les entreprises étrangères") via le portail électronique mis en
place dans l’État membre dans lequel il est établi.
2. Assujettis établis en dehors de l'Union européenne
370
Les entreprises établies en dehors de l'Union européenne et qui ne réalisent pas
d'opérations imposables en France, peuvent obtenir, dans certaines limites, le remboursement de la TVA ayant grevé leurs acquisitions faites à des fins professionnelles
(CGI, ann. II, art. 242-0 Z quater à
CGI, ann. II, art. 242-0 Z decies). La demande est souscrite sur le formulaire n° 3559-SD
(CERFA n° 11092), disponible en ligne sur le site
www.impots.gouv.fr.
B. Opérations occasionnelles
380
Les redevables occasionnels peuvent demander le remboursement de leur crédit de TVA non
imputable dans les conditions de droit commun. Toutefois, ils ne peuvent exercer leur droit à déduction qu'au moment de la livraison en application du 2 du I de
l'article 271 du CGI.
Ce dispositif s'applique en particulier aux opérations concourant à la production et la
livraison d'immeubles visées au 2° du 3 du I de l'article 257 du CGI (BOI-TVA-IMM). | Bulletin officiel des finances publiques - impôts | BOI-TVA-DECLA-20-30-10-20 | https://bofip.impots.gouv.fr/bofip/5992-PGP.html/identifiant=BOI-TVA-DECLA-20-30-10-20-20170301 | 2017-03-01 00:00:00 | 65866e415680f6a1563f252f4993bf3e631a552d8856802a03ca5b8f1336dd6f | [
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1
L'article 223 R du code
général des impôts (CGI) et l'article 223 S du CGI précisent les conséquences de la sortie du groupe d'une société ou de
la cessation du groupe.
Celles-ci sont atténuées lorsque la sortie du groupe résulte de l'absorption d'une société du
groupe par une autre société appartenant au même groupe.
10
Le présent chapitre commente successivement :
- le sort des résultats de l'exercice de sortie (section 1,
BOI-IS-GPE-40-20-10) ;
- le sort des déficits et des charges financières nettes en cas de sortie ou de cessation de
groupes (section 2, BOI-IS-GPE-40-20-20) ;
- les autres conséquences des sorties de groupe (section 3,
BOI-IS-GPE-40-20-30). | Bulletin officiel des finances publiques - impôts | BOI-IS-GPE-40-20 | https://bofip.impots.gouv.fr/bofip/6006-PGP.html/identifiant=BOI-IS-GPE-40-20-20190731 | 2019-07-31 00:00:00 | a721a27fd41b716d56a567924893f150975f8fef2562613c3ca47317ba53dbfd | [
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] |
1
L'activité de tenue de comptabilité au sein des AGC s'exerce dans les mêmes conditions que dans
les cabinets d'experts-comptables.
Il en ressort que le droit de communication auprès des AGC s'exerce sur le fondement de
l'article L86 du livre des procédures fiscales (LPF) pour la partie de leur activité qui porte sur l’expertise comptable
et sur celle qui consiste en la tenue de la comptabilité.
10
Cet article précise que le droit de communication ne peut porter que sur l'identité du client,
le montant, la date et la forme du versement, ainsi que les pièces annexes de ce versement (BOI-CF-COM-10).
En revanche,
l’article L86 A du LPF interdit aux agents de l’administration de recueillir des informations sur la nature des
prestations.
Il est préconisé d’exercer sur place le droit de communication auprès des AGC.
L'avis de passage doit obligatoirement mentionner les articles
L81 et L83 ou
L86 du LPF et indiquer la nature des renseignements demandés ainsi que la période concernée.
20
Enfin, il est rappelé que le droit de communication s’exerce conformément aux dispositions de
l’article L102 B du LPF qui prévoit le délai légal de conservation des documents dont la présentation à l’administration
est obligatoire.
Le délai de six ans court à compter de la date à laquelle les documents ou pièces ont été
établis ou à compter de la date de la dernière opération mentionnée sur les registres ou livres. | Bulletin officiel des finances publiques - impôts | BOI-DJC-EXPC-10-40 | https://bofip.impots.gouv.fr/bofip/6144-PGP.html/identifiant=BOI-DJC-EXPC-10-40-20120912 | 2012-09-12 00:00:00 | 74b615d7b22402d2de91392d76d4a4cec8431edf41ce76c96568b401c324b8cd | [
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L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a abrogé l'impôt de solidarité sur la fortune (ISF) et instauré l'impôt sur la fortune immobilière (IFI) qui est codifié de
l'article 964 du code général des impôts (CGI) à
l'article 983 du CGI et commenté au BOI-PAT-IFI.
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. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-30-30-40-30 | https://bofip.impots.gouv.fr/bofip/6248-PGP.html/identifiant=BOI-PAT-ISF-30-30-40-30-20181011 | 2018-10-11 00:00:00 | b9c2ce6c0e38a66b9c64c27bbc5113154bb77cb11e4b7f35556fe133966f548d | [
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] |
I. Relevé du compte n° .............................. ouvert au nom de :
M. ..............................
demeurant ..............................
Situation du compte :
Nombre
Numéros
Parts détenues au 1er janvier :
Parts acquises entre le 1er janvier et le 31 décembre :
Parts cédées entre le 1er janvier et le 31 décembre :
Parts détenues au 31 décembre :
Situation du compte
Montant de la fraction du prix d’acquisition du logement correspondant aux droits de l’associé :
..............................
Montant de la fraction du prix de revient du logement majoré du coût des travaux de
réhabilitation correspondant aux droits de l’associé : ..............................
Adresse du logement pour lequel la réduction d’impôt est demandée :
..............................
II. Attestation de la société
M. .............................. agissant au nom de la société ..............................
dont il est ..............................
- certifie l’exactitude des renseignements figurant au I ;
- déclare que le logement désigné au I :
- a été affecté à la location dans le délai d’un mois qui a suivi la date de son
achèvement/acquisition/la date d’achèvement des travaux de réhabilitation(1) conformément aux articles 199
decies E du CGI ou 199 decies EA du CGI ;
- conservera la même affectation pendant neuf ans conformément aux mêmes dispositions.
A ..............., le ..................
(1) Rayer la mention inutile. | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000023 | https://bofip.impots.gouv.fr/bofip/6271-PGP.html/identifiant=BOI-LETTRE-000023-20130819 | 2013-08-19 00:00:00 | 0727bac17fd6f7b3a80301223644963f9e693965257fc4d0e0f749bec66c2b66 | [
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1
Toutes les entreprises assujetties à la CVAE - les entreprises situées dans le champ
d'application de la cotisation foncière des entreprises et dont le chiffre d'affaires hors taxes est supérieur à 152 500 € - sont soumises à des obligations déclaratives (titre 1,
BOI-CVAE-DECLA-10).
Les entreprises redevables de la CVAE sont également soumises à des obligations de paiement
(titre 2, BOI-CVAE-DECLA-20). | Bulletin officiel des finances publiques - impôts | BOI-CVAE-DECLA | https://bofip.impots.gouv.fr/bofip/6354-PGP.html/identifiant=BOI-CVAE-DECLA-20120912 | 2012-09-12 00:00:00 | 5b28c28314ecffac5ba707682c13bbfb38b8cdf4ebddd77ccdd1f7ee230421f9 | [
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] |
1
Les cotisations facultatives dues au titre d’un contrat d’assurance de groupe défini par les
articles L 141-1 et suiv. du code des assurances ou au
titre des régimes facultatifs mis en place par les caisses de sécurité sociale demeurent déductibles dans la limite de nouveaux plafonds fixés en fonction du bénéfice imposable ou de planchers de
déduction. Ces nouvelles modalités de déduction s’appliquent également aux dirigeants non-salariés imposés selon l’article 62 du
CGI.
10
Afin d’harmoniser les modalités de déduction des cotisations d’assurance vieillesse versées par
les salariés et les travailleurs non salariés non agricoles,
l’article
82 de la loi de finances pour 2004 (loi n° 2003-1311 du 30 décembre 2003) a modifié les dispositions de l’article 154 bis du
CGI en autorisant la déduction sans limite des cotisations versées au titre des régimes d’assurance vieillesse obligatoires de base et complémentaire et en fixant de nouveaux planchers et plafonds
de déduction au titre des cotisations facultatives versées dans le cadre de contrats d’assurance groupe.
20
Toutefois, pour la détermination des résultats ou des périodes d’imposition arrêtées jusqu’au 31
décembre 2010, les modalités de déduction prévues par l’article 154 bis du CGI avant l’adoption de
l’article
82 de la loi de finances pour 2004 continuent de s’appliquer, si elles sont plus favorables, pour les contrats d’assurance groupe ou les régimes de sécurité sociale facultatifs conclus ou
institués avant le 25 septembre 2003.
30
Dans la présente section seront ainsi étudiés successivement :
- les cotisations entrant dans le calcul du plafond (sous-section 1-cf.
BOI-BIC-CHG-40-50-40-10) ;
- les limites de déduction de ces cotisations (sous-section 2, cf.
BOI-BIC-CHG-40-50-40-20) ;
- la mesure transitoire applicable aux contrats conclus avant le 25 septembre 2003
(sous-section 3, cf. BOI-BIC-CHG-40-50-40-30) ;
- les exercice ou année d'imputation de ces cotisations (sous-section 4, cf.
BOI-BIC-CHG-40-50-40-40).
40
S'agissant des modalités d'imposition des prestations servies, il conviendra de se reporter
aux séries IR-BASE et BIC-PDSTK. | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-40-50-40 | https://bofip.impots.gouv.fr/bofip/6518-PGP.html/identifiant=BOI-BIC-CHG-40-50-40-20120912 | 2012-09-12 00:00:00 | bdc9cbc41afdfa5d09a2be34461309f8233ea16503ab005079d331467c81bcb7 | [
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] |
I. Définitions
A. Commissions et courtages
1
Les termes « commissions et courtages » désignent les rémunérations que perçoivent les
intermédiaires de commerce ou les mandataires. Il importe peu que ces sommes rémunèrent une activité exercée à titre principal ou accessoire ou que leur perception revête un caractère habituel ou
occasionnel.
En règle générale, les commissions ou courtages sont fixés en pourcentage du prix de vente ou
d'achat des biens objets de la transaction ou du chiffre d'affaires réalisé par l'entreprise qui a eu recours à un intermédiaire ou à un mandataire.
B. Vacations, honoraires, gratifications et autres rémunérations
10
Les vacations, honoraires, gratifications et autres rémunérations visés à
l'article 240 du code général des impôts (CGI) s'entendent d'une manière générale de toutes les sommes, quelle que soit la
dénomination retenue par les parties, versées à l'occasion d'actes ou de prestations effectuées à titre habituel ou occasionnel qui ne revêtent pas, par leur nature même, le caractère d'actes de
commerce (concernant les modalités déclaratives se référer au BOI-BIC-DECLA-30-70-20 au III § 150 et suivants ).
À titre d'exemple, on peut citer :
- les rétributions ou honoraires versés en échange de leurs services aux personnes exerçant une
profession libérale (médecins, avocats, architectes, experts-comptables, conseils, géomètres, vétérinaires, etc.) ;
- les émoluments, vacations ou honoraires alloués, notamment aux officiers ministériels ou aux
experts.
C. Cas particuliers
1. Rémunérations versées aux volontaires internationaux en entreprise
20
Créé par la
loi n° 2000-242 du 14 mars 2000, le
volontariat international en entreprise, prévu par les articles L.122-1 et suivants du code du service national, constitue
une forme particulière permettant de confier aux jeunes gens une mission en entreprise, pendant une durée comprise entre 6 et 24 mois, concourant à promouvoir le commerce extérieur et la coopération
internationale.
Remarque : Le service civique a été créé par la
loi n° 2010-241 du 10 mars
2010 qui a supprimé le volontariat civil sans pour autant abroger les dispositions relatives au volontariat international en entreprise.
Les volontaires internationaux en entreprise (VIE) exercent en principe leur activité auprès
d'une entité située à l'étranger (succursale ou filiale) d'une entreprise française. Sous contrat avec Ubifrance, ils perçoivent une indemnité de base correspondant à un demi-traitement à l'indice
brut 244, à laquelle s'ajoute une indemnité forfaitaire tenant compte du niveau de vie de la zone géographique d'exercice, représentant les frais de subsistance, d'équipement et de logement.
Remarque : Les indemnités versées aux VIE bénéficient de l'exonération d'impôt
sur le revenu prévue au b du 17° de l'article 81 du CGI.
Ces indemnités versées par Ubifrance sont refacturées à l'entreprise française ayant recours
aux services du VIE.
A compter des exercices clos après le 31/12/2009, les sommes correspondant aux indemnités
versées aux VIE placés auprès d'une filiale ou d'une succursale située à l'étranger peuvent être déduites du résultat de l'entreprise française, dans la limite du montant légal applicable à ces
indemnités.
2. Rémunérations ou avantages relatifs à la corruption d'agents publics
30
Le 2 bis de l'article 39
du CGI supprime la possibilité pour les entreprises de déduire de leurs résultats imposables toutes les sommes versées ou tous les avantages octroyés directement ou indirectement à un agent public
en vue d'obtenir ou conserver un marché ou un autre avantage indu dans le cadre de transactions commerciales internationales.
a. Champ d'application de l'interdiction
40
L'interdiction énoncée au 2 bis de
l'article 39 du CGI s'applique à tous les faits de corruption à l'encontre d'un agent public au sens du 4 de l'article 1er de
la convention OCDE (décret n°
2000-948 du 28 septembre 2000 portant publication de la convention) ou d'un tiers pour que cet agent agisse ou s'abstienne d'agir dans l'exécution de fonctions officielles.
50
La définition de l'agent public au sens de la convention OCDE
(décret n° 2000-948 du 28
septembre 2000 portant publication de la convention) repose essentiellement sur un critère fonctionnel. Est considéré comme agent public étranger « toute personne qui détient un mandat législatif,
administratif ou judiciaire dans un pays étranger, qu'elle ait été nommée ou élue, toute personne exerçant une fonction publique pour un pays étranger, y compris pour une entreprise ou un organisme
public et tout fonctionnaire ou agent d'une organisation internationale publique ».
Sont donc notamment concernés par le 2 bis de
l'article 39 du CGI les versements au profit de :
- parlementaires ;
- magistrats ;
- dirigeants d'entreprises publiques ou parapubliques ;
- partis politiques, mais uniquement de manière indirecte, en tant qu'ils peuvent intervenir
auprès d'un agent public et user de leur influence pour amener celui-ci à attribuer un marché ou un autre avantage indu à une entreprise.
60
Le 2 bis de l'article 39
du CGI dispose que l'agent public doit avoir agi ou s'être abstenu d'agir dans l'exécution de fonctions officielles, en vue d'obtenir ou de conserver un marché ou de procurer un avantage indu dans
les transactions commerciales internationales.
70
La convention OCDE vise le fait intentionnel, pour toute personne, d'offrir, de promettre ou
d'octroyer un avantage indu, pécuniaire ou autre (tel que, par exemple, la prise en charge des frais de scolarité, de soins ou d'hébergement d'un membre de la famille de l'agent public dans un
établissement d'un autre pays), directement ou par des intermédiaires, à un agent public, à son profit ou au profit d'un tiers, pour que cet agent agisse ou s'abstienne d'agir dans l'exécution de
fonctions officielles, en vue d'obtenir ou conserver un marché ou un autre avantage indu dans le cadre de transactions commerciales internationales.
80
Sont visés par le présent dispositif les versements destinés à « obtenir ou conserver un
marché ou un autre avantage indu ». Selon les commentaires officiels relatifs à la convention, le fait de corrompre pour obtenir ou conserver un marché ou un autre avantage indu constitue une
infraction, même si l'entreprise a par ailleurs fait l'offre la mieux disante ou si elle a pu se voir attribuer légitimement le marché pour une quelconque autre raison.
De même, selon les mêmes commentaires, un « autre avantage indu » s'entend d'un avantage
qu'une entreprise n'aurait pas clairement dû recevoir, par exemple l'autorisation d'exercer une activité pour une usine ne remplissant pas les conditions réglementaires.
Le caractère non déductible d'un versement est indépendant de la valeur de l'avantage ou de
son résultat, des usages locaux en la matière, de la tolérance des autorités locales ou de la nécessité du paiement pour obtenir ou conserver un marché ou un autre avantage. En d'autres termes, la
complaisance de certains régimes à l'égard de la corruption n'est pas de nature à permettre la déductibilité des frais qui lui sont liés.
En revanche, ne sont pas concernés par les nouvelles dispositions les versements destinés à
obtenir un avantage dès lors qu'ils sont autorisés ou exigés par la loi (et qu'ils demeurent dans les limites fixées par celle-ci) ou la réglementation écrite du pays du fonctionnaire étranger, y
compris la jurisprudence.
b. Conséquences de l'interdiction
90
Sans préjuger des sanctions pénales dont est passible la société et ses dirigeants,
l'application du 2 bis de l'article 39 du CGI conduit à rejeter des charges de l'entreprise les commissions versées, dès lors
qu'il est démontré que ces sommes ou ces avantages ont bénéficié directement ou indirectement à un agent public ou assimilé. Le fait que l'entreprise ait pu y trouver un avantage proportionnel au
montant versé reste sans incidence sur la non-déductibilité fiscale des commissions.
Remarque : En matière de sanctions fiscales, il convient de se reporter au
BOI-CF-INF.
100
La mise en œuvre du 2 bis de
l'article 39 du CGI est subordonnée à la condition que soit démontrée l'existence du versement des sommes en litige ou l'octroi
d'un avantage indu au profit d'un agent public.
Trois éléments devront être réunis :
- la conclusion d'un marché à l'exportation, en particulier s'agissant d'un marché conditionné
par l'accord préalable d'une autorité politique ou relevant directement de l'autorité publique ;
- l'intervention d'un ou de plusieurs décideurs agents publics dans le choix du bénéficiaire
du marché ou dans l'attribution de celui-ci ;
- l'existence d'éléments mettant en évidence le fait que les agents publics susvisés aient
directement ou indirectement bénéficié des dits avantages.
110
Remarque : La procédure fiscale est indépendante de la procédure pénale. En
effet, la remise en cause de la déductibilité des frais de corruption prévue au 2 bis de l'article 39 du CGI n'est pas liée à
l'existence d'un délit pénal mais à des faits visés par la convention susceptibles, par ailleurs, de constituer un délit. En la matière, la procédure pénale pourra préexister à la procédure fiscale,
dès lors que les poursuites pour faits de corruption relèvent du droit commun et ne dépendent pas de la mise en œuvre de la procédure spéciale des poursuites pénales pour fraude fiscale.
II. Conditions de déduction
A. Respect des conditions générales de déduction des charges
120
Les commissions, courtages, honoraires et autres rémunérations versées à des intermédiaires à
l'occasion d'opérations commerciales doivent satisfaire les conditions générales de déductibilité des charges (BOI-BIC-CHG-10), et notamment correspondre à une charge
effective et être appuyées de justifications suffisantes.
1. Réalité de l'opération
130
Les opérations ainsi rémunérées revêtent le plus souvent le caractère de prestations de
services immatérielles dont il convient d'apprécier la réalité. Ainsi le Conseil d'État a rejeté à de nombreuses reprises la possibilité d'inclure des sommes dans les charges déductibles en l'absence
de justification de la réalité des services dont elles constitueraient la contrepartie
(CE, arrêt du 18 juin 1984, 8e et 9e s.-s.,
req. n° 30707 ; CE, arrêt du 31 octobre
1984, 7e et 9e s.-s., req. n° 40788 ; CE
arrêt du 26 avril 1985, 7e, 8e et 9e s.-s., req. n° 40799 ;
CE, arrêt du 15 avril 1988, 9e et 7e s.-s.,
req. n° 51877 ; CE, arrêt du 4 avril 1990,
7e et 9e s.-s., req. n° 65943).
2. Montant de la rémunération
140
En outre l'administration conserve le droit d'en discuter le montant si ce dernier apparaît
anormalement élevé compte tenu des services effectivement rendus
(CE, arrêt du 13 novembre 1968, req. n°
72724 ; CE, arrêt du 25 avril 1990, 8e et
9e s.-s., req. n° 56726).
3. Justifications matérielles
150
Elles doivent enfin être appuyées de justifications matérielles suffisantes.
Ainsi, ne peuvent être incluses dans les charges déductibles d'une société les sommes
versées à des collaborateurs extérieurs, et inscrites sur la déclaration spéciale prévue à l'article 240 du CGI, dès lors qu'elle ne produit aucun contrat ou facture, ni même aucune correspondance ou
document quelconque, de nature à justifier l'exactitude des montants comptabilisés et le caractère d'obligation pour elle de leur versement
(CE, arrêt du 11 janvier 1993, 9e et 8e
s.-s., req. n° 77875).
160
A titre de tolérance administrative, il est admis que les commissions et gratifications que
les entreprises d'avitaillement versent aux capitaines de navires non domiciliés en France dont elles assurent l'approvisionnement, peuvent, dans la limite de 5 % de la valeur des fournitures
correspondantes, être admises en déduction même en l'absence de justifications suffisantes lorsque, eu égard aux circonstances de fait, la réalité du paiement ne paraît pas discutable.
Cette solution est également applicable aux entreprises de remorquage à raison du paiement des
sommes qu'elles versent aux capitaines de navires étrangers qui ont recours à leurs services. Cependant la déduction ainsi admise ne peut excéder 1 % du montant des opérations de remorquage
correspondantes.
Dans l'un et l'autre cas, il reste bien entendu que les commissions et gratifications en cause
doivent faire l'objet de la déclaration visée au 1 de l'article 240 du CGI.
B. Condition spécifique de déduction : obligation de mentionner sur une déclaration spéciale les rémunérations versées
170
En vue de faciliter le contrôle fiscal,
l'article 240 du CGI fait obligation aux personnes physiques et aux personnes morales de déclarer les commissions, courtages,
ristournes, vacations, honoraires, gratifications et autres rémunérations de même nature versés à des tiers, lorsque ces sommes dépassent 600 € par an pour un même bénéficiaire.
La déclaration doit faire ressortir distinctement pour chacun des bénéficiaires le montant des
indemnités ou des remboursements pour frais qui lui ont été alloués ainsi que, le cas échéant, la valeur réelle des avantages en nature qui lui ont été consentis
(CGI, art. 240, 1 bis).
Ces dispositions sont applicables même lorsque les bénéficiaires des sommes versées sont
des personnes physiques ou morales non imposables en France
(CE, arrêt du 7 janvier 1977, req. n°
01427; et du 21 décembre 1979, req. n° 15456). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-40-20-30 | https://bofip.impots.gouv.fr/bofip/6522-PGP.html/identifiant=BOI-BIC-CHG-40-20-30-20130715 | 2013-07-15 00:00:00 | fa71bd91187b9aae0257a06a753e2ac8f5a860dcd71e3fa54f3098ab54d1f3d1 | [
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] |
(1)
I. Cession d'actions ou de parts de sociétés conventionnées pour le développement de l'industrie, du commerce et de
l'agriculture
10
Les avantages prévus en faveur des entreprises industrielles et commerciales qui ont souscrit au
capital des sociétés ou de groupements d'intérêt économique ayant conclu une convention avec l’État dans les conditions prévues à
l'article
1er de l'ordonnance n° 59-248 du 4 février 1959, confèrent aux entreprises associées (ou membres d'un groupement) la possibilité :
- d'une part, d'effectuer un amortissement exceptionnel à concurrence du capital souscrit
(code général des impôts (CGI), art. 39 quinquies C).
Remarque : Ces dispositions ont cessé de s'appliquer aux acquisitions d'actions
et souscriptions au capital effectuées depuis le 1er janvier 1991.
- et d'autre part, de bénéficier de l'exonération sous condition de remploi des plus-values
résultant de la cession de parts ou d'actions de ces sociétés conventionnées (CGI, art. 40 quinquies).
20
Par dérogation aux dispositions du 2 de
l'article 38 du CGI, l'article 40 quinquies du
CGI prévoit que les plus-values résultant de la cession des parts sociales ou des actions des sociétés ayant conclu une convention avec l’État dans les conditions prévues à
l'article
1er de l'ordonnance n° 59-248 du 4 février 1959, n'entrent pas en ligne de compte pour le calcul du bénéfice imposable de l'exercice au cours duquel elles ont été réalisées.
30
Cette exonération, sans condition de délai minimum de possession des titres cédés, est toutefois
subordonnée à l'affectation obligatoire du produit de la cession à la souscription ou à l'acquisition de titres de même nature dans le délai d'un an à compter de la date de la cession.
(40)
50
En cas de résiliation de la convention, de dissolution de la société ou d'exclusion d'un
associé, les plus-values exonérées sont réintégrées dans les bénéfices de l'exercice en cours, dans les conditions et sous les réserves prévues aux 2 à 4 de
l'article 39 quinquies C du CGI.
Remarque : ce régime d'exonération des plus-values ne s'applique plus aux
cessions réalisées au cours d'un exercice clos à compter du 31 décembre 2013 (g du I de
l'article
26 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014).
II. Cession d'actions ou de parts de sociétés agréées pour la recherche scientifique ou technique ou de sociétés
financières d'innovation conventionnées
60
En vertu du 2 de
l'article 39 quinquies A du CGI, les actions souscrites auprès des sociétés ou organismes de recherche agréés à cet
effet par le ministre de l’Économie et des Finances peuvent donner lieu, en franchise d'impôt sur le revenu ou d'impôt sur les sociétés, à la constitution d'un amortissement exceptionnel de 50 % à la
clôture de l'exercice au cours duquel le versement de la souscription a eu lieu.
Ces dispositions cessent de s'appliquer aux acquisitions d'actions et souscriptions au capital
effectuées à compter du 1er janvier 1991 (CGI, art. 39 quinquies A, 3).
70
Le même régime est applicable aux souscriptions, effectuées en numéraire, par les entreprises
françaises, au capital agréé des sociétés financières d'innovation visées au III de
l'article
4 de la loi n° 72-650 du 11 juillet 1972, complété par le II de
l'article
88 de la loi n° 91-1322 du 30 décembre 1991 de finances pour 1992.
80
Lorsque les titres ayant fait l'objet de l'amortissement exceptionnel en cause sont cédés, les
plus-values ou moins-values afférentes à ces cessions doivent être déterminées dans les conditions de droit commun, en partant de la valeur comptable des titres considérés.
90
Mais lorsque la cession intervient après l'expiration d'un délai de trois ans partant de la
date de souscription des titres cédés, la plus-value en résultant n'est pas comprise dans les bénéfices imposables, conformément aux dispositions du deuxième alinéa de
l'article 40 sexies du CGI, dans la limite du montant de l'amortissement exceptionnel de 50 % antérieurement pratiqué. En
d'autres termes, seule la fraction du montant de cette plus-value qui excède celui de l'amortissement exceptionnel est comprise, le cas échéant dans les bénéfices imposables.
100
Il convient de se reporter en ce qui concerne :
- les sociétés agréées pour la recherche scientifique et technique, au
BOI-BIC-AMT-20-30-60-10 ;
- et les sociétés financières d'innovation conventionnées, au
BOI-BIC-AMT-20-30-60-20.
III. Cession d'actions de sociétés immobilières conventionnées
110
Aux termes du premier alinéa de
l'article 40 sexies du CGI, lorsque des actions de sociétés immobilières conventionnées visées par
l'ordonnance n° 58-876 du 24 septembre 1958 ont donné
lieu à l'amortissement exceptionnel prévu au 2° de l'article 5 de l'ordonnance n° 58-876 du 24 septembre 1958 ou ont été souscrites en remploi de plus-values, dans le cadre des dispositions de
l'article 10 de la loi n° 60-859 du 13 août 1960
modifiée, la plus-value provenant de leur cession n'est pas comprise dans les bénéfices imposables dans la limite du montant de l'amortissement exceptionnel ou de l'amortissement correspondant aux
plus-values qui avaient été ainsi réinvesties, à la condition que la cession intervienne après l'expiration d'un délai de trois ans partant de la date de souscription desdites actions.
120
La portée de ce régime se trouve toutefois très atténuée à l'heure actuelle. Le IV de
l'article 33 de la loi n° 63-254 du 15 mars 1963
(loi portant réforme de la fiscalité immobilière et comportant l'institution de sociétés immobilières d'investissement au statut desquelles les sociétés immobilières conventionnées ont pu accéder)
dispose, en effet, que les différents avantages accordés aux détenteurs des titres émis par les sociétés immobilières conventionnées ne sont pas susceptibles de s'appliquer aux titres émis par les
sociétés de cette nature, qui seraient constituées après la promulgation de cette loi. D'autre part, le IV de l'article 33 de la loi n° 63-254 du 15 mars 1963, modifié par
l'article 17 de la loi n° 63-1293 du 21
décembre 1963, prévoit que les dispositions du premier alinéa de l'article 40 sexies du CGI, cessent de trouver leur
application en ce qui concerne les actions souscrites postérieurement au 30 juin 1964 ou libérées postérieurement au 31 décembre 1965.
130
Ces dispositions sont applicables, dans les mêmes conditions, aux actions souscrites auprès de
sociétés immobilières conventionnées ayant accédé au statut de sociétés immobilières d'investissement (BOI-IS-CHAMP-30-80) dès lors que celles-ci ont conservé, lors de la
souscription des titres, leur ancienne qualité de sociétés immobilières conventionnées. | Bulletin officiel des finances publiques - impôts | BOI-BIC-PVMV-30-30-110 | https://bofip.impots.gouv.fr/bofip/6592-PGP.html/identifiant=BOI-BIC-PVMV-30-30-110-20140314 | 2014-03-14 00:00:00 | d5654d231f668cc918c8d5757018d379c18df8f44077bced8923a711a52eb77a | [
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I. Demandes en restitution des droits perçus sur les cessions amiables en matière d'expropriation, d'alignement et
d'utilisation de l'énergie hydraulique
A. Principes de la restitution des droits perçus sur les cessions amiables en matière d'expropriation, d'alignement et
d'utilisation de l'énergie hydraulique
1
L'article 1962 du CGI
dispose qu'en matière d'expropriation pour cause d'utilité publique, les droits d'enregistrement ou la taxe de publicité foncière, perçus sur les acquisitions amiables faites antérieurement à la
déclaration d'utilité publique sont restitués lorsque, dans les délais fixés par l'article R.* 196-1 du LPF, il est
justifié que les immeubles acquis sont visés par cette déclaration d'utilité publique ou par l'arrêté de cessibilité. La restitution des droits ne peut s'appliquer qu'à la portion des immeubles qui a
été reconnue nécessaire à l'exécution des travaux.
Sont également restituables en vertu de
l'article 1963 du CGI, les droits perçus sur :
- tous les actes ou contrats relatifs à l'acquisition de terrains, même clos ou bâtis,
poursuivie en exécution d'un plan d'alignement régulièrement approuvé pour l'ouverture, le redressement, l'élargissement des rues ou places publiques, des voies communales et des chemins ruraux, ainsi
qu'à tous les actes ou contrats relatifs aux terrains acquis pour la voie publique par simple mesure de voirie dans les conditions prévues par le
décret-loi du 26 mars 1852
relatif aux rues de Paris ;
- les plans, procès-verbaux, certificats, jugements, contrats, quittances et autres actes faits
en application des articles L.521-8, L.521-10,
L.521-11 et L.521-12 du code de l'énergie.
10
Dans tous les cas visés par les
articles 1962 du CGI et 1963 du CGI, les actes
d'acquisition d'immeubles passés après l'accomplissement des formalités éventuellement exigées pour chacun de ces cas (déclaration d'utilité publique notamment) sont enregistrés gratis
(CGI, art. 1045, I en matière d'expropriation pour cause d'utilité publique ; CGI, art. 1045, II-1° et 2°, en matière
d'alignement ou de voirie ; CGI, art.1045, II-3°en matière d'énergie hydraulique).
Quant aux acquisitions effectuées avant l'accomplissement de ces formalités, elles sont soumises
aux droits de mutation dans les conditions de droit commun. S'il est ensuite justifié que ces acquisitions ont eu pour objet des immeubles entrant dans le champ d'application des articles 1962 et 1963
du CGI précités, les impôts ainsi perçus sont restitués, en vertu des dispositions des-dits articles, mais seulement à concurrence des droits afférents à la portion d'immeubles reconnue nécessaire aux
travaux.
1. Expropriation pour cause d'utilité publique
a. Généralités sur l'expropriation pour cause d'utilité publique
20
L'expropriation ne peut être prononcée qu'autant qu'elle aura été précédée d'une déclaration
d'utilité publique résultant, après enquête et selon le cas, d'un décret en Conseil d'État, d'un arrêté ministériel ou d'un arrêté préfectoral.
D'autre part, le préfet détermine, par arrêté de cessibilité, la liste des parcelles ou des
droits réels immobiliers à exproprier, si cette liste ne figure pas dans la déclaration d'utilité publique.
Le transfert de propriété se réalise par voie de cession amiable si l'expropriant et
l'exproprié se sont mis d'accord ou, dans la négative, par ordonnance du juge.
Il est possible que la cession amiable intervienne antérieurement à la déclaration d'utilité
ou à l'arrêté de cessibilité.
Par application des dispositions de
l'article 1962 du CGI, les droits d'enregistrement ou la taxe de publicité foncière, ainsi que les droits de timbre, perçus
lors de l'enregistrement de l'acte constatant une telle cession sont restituables.
Remarque : Bien entendu, lorsque les conditions auxquelles était subordonnée
l'exonération d'impôts se trouvaient remplies au moment de l'enregistrement de l'acte et que néanmoins les droits ont été perçus, soit que les intéressés aient négligé de justifier de
l'accomplissement de ces conditions, soit par suite d'une erreur de l'agent de l'Administration, la restitution doit également être accordée.
Mais ce texte vise exclusivement les acquisitions amiables réalisées par la collectivité à
laquelle appartient le droit d'exproprier.
Aussi, il n'est pas susceptible de profiter aux acquisitions faites par un organisme privé
qui, sans être concessionnaire des travaux, procéderait à l'opération au lieu et place de la collectivité désignée par la déclaration d'utilité publique.
D'ailleurs, la circonstance que cet organisme serait, ultérieurement à l'achat, déclaré
concessionnaire des travaux, ne saurait davantage motiver la restitution.
b. Justifications à fournir à l'appui des demandes en restitution des droits perçus pour cause d'utilité publique
30
Pour obtenir la restitution des droits perçus lors de l'enregistrement de l'acte de cession,
il est nécessaire que l'expropriant justifie, par la production de tous documents utiles, que l'immeuble acquis est bien compris soit dans la déclaration d'utilité publique, soit dans l'arrêté de
cessibilité, qui lui-même, pour être régulier, doit se référer à une déclaration d'utilité publique encore valable.
L'effet d'une déclaration d'utilité publique est d'ailleurs épuisé par l'achèvement des
travaux qu'elle vise, si l'expropriation d'autres immeubles devenait nécessaire par la suite, une nouvelle déclaration devrait intervenir.
c. Limites de la restitution pour cause d'utilité publique
40
L'article 1962 du CGI
dispose in fine que la restitution ne peut s'appliquer qu'à la portion des immeubles - visés par la déclaration d'utilité publique ou l'arrêté de cessibilité - qui a été reconnue nécessaire à
l'exécution des travaux.
Sont donc exclus de la restitution les droits perçus :
-sur l'acquisition des excédents de parcelles non employés aux travaux ;
-sur l'acquisition dans les formes de droit commun de portions d'immeubles bâtis ou de
fractions de parcelles inférieures à 10 ares ou au quart de la contenance totale et dont l'exproprié eût pu requérir l'expropriation dans les conditions fixées par
l'article 19 de l'ordonnance n° 58-997
du 23 octobre 1958 ;
-sur l'acquisition de terrains qui, bien qu'employés à l'exécution des travaux, n'ont pas été
visés par la déclaration d'utilité publique ou l'arrêté de cessibilité.
Dans tous ces cas, il convient de ventiler la partie du prix d'acquisition afférente à la
fraction de parcelle affectée aux travaux et visée par l'un ou l'autre de ces documents.
Mais l'Administration admet que sont restituables les droits perçus sur l'acquisition amiable
d'une maison démolie avant l'arrêté de cessibilité qui, par suite, ne vise que le terrain.
D'autre part, lorsqu'une acquisition réalisée par voie d'adjudication est ultérieurement
déclarée d'utilité publique, les droits perçus sur les actes antérieurs à l'adjudication ne sont pas susceptibles d'être restitués, alors même qu'en vertu d'une clause spéciale du cahier des charges,
ils auraient été supportés par l'expropriant.
Sauf lorsqu'elle tient lieu des droits d'enregistrement en vertu de
l'article 664 du CGI (formalité fusionnée) la taxe de publicité foncière n'est pas restituable, excepté en cas d'erreur du
conservateur (CGI, art. 1961 bis).
2. Alignement
50
En application du 1° de
l'article 1963 du CGI et de même qu'en matière d'expropriation pour cause d'utilité publique, les droits perçus sur les actes
d'acquisition amiable d'immeuble concernant la voirie urbaine, départementale ou communale deviennent restituables, s'il est justifié que la condition à laquelle était subordonnée l'immunité d'impôt
édictée par l'article 1045 du CGI s'est réalisée depuis l'acquisition (cf. I-A-1 § 30).
À cet égard, le 1° de l'article 1963 du CGI précise que l'acquisition doit avoir été
poursuivie en vertu d'un plan d'alignement régulièrement approuvé.
Cette condition impose l'obligation de rechercher, dans chaque cas particulier, si l'autorité
administrative (préfet, conseil général ou commission départementale) qui a revêtu le plan de son approbation était compétente pour le faire.
3. Utilisation de l'énergie hydraulique
(60)
70
En application du 2° de
l'article 1963 du CGI et comme en matière d'expropriation pour cause d'utilité publique, les droits perçus sur les actes
d'acquisition amiable d'immeubles effectuée par un concessionnaire deviennent restituables s'il est justifié, postérieurement à l'acquisition, que celle-ci était nécessaire, soit pour l'exécution des
travaux définis dans la déclaration d’utilité publique, soit pour l'exploitation de la concession (cf. I-A-1 § 30 ).
À cet égard, il est nécessaire de s'assurer, d'une part, que le terrain acquis était compris
dans un arrêté préfectoral autorisant l'occupation dudit terrain par le concessionnaire et, d'autre part, que le propriétaire de ce terrain rendu impropre à la culture aurait été fondé à en exiger
l'acquisition (code de l'énergie, art. L.521-10 ).
B. Conditions tenant à la forme et au délai de présentation des réclamations tendant à la restitution des droits perçus
sur les cessions amiables en matière d'expropriation, d'alignement et d'utilisation de l'énergie hydraulique
1. Délai de présentation des réclamations tendant à la restitution des droits perçus sur les cessions amiables en matière
d'expropriation, d'alignement et d'utilisation de l'énergie hydraulique
80
Les demandes tendant à obtenir la restitution des droits perçus sur des cessions amiables en
matière d'expropriation, d'alignement et d'utilisation d'énergie hydraulique doivent être présentées dans le délai ordinaire prévu à
l'article R.* 196-1 du LPF, c'est-à-dire, suivant le cas, à partir de la date de publication du décret ou de l'arrêté
portant déclaration d'utilité publique ou de l'arrêté de cessibilité, soit de la date de publication ou de notification des arrêtés ou décisions établissant le droit à restitution.
Ce délai expire le 31 décembre de la deuxième année suivant celle de son point de départ.
Il est précisé toutefois que, dans le cas où les conditions requises pour l'exemption étaient
déjà remplies lors de l'enregistrement de l'acte, le délai de réclamation court de la date de cet enregistrement.
2. Forme des demandes de restitution des droits perçus sur les cessions amiables en matière d'expropriation, d'alignement
et d'utilisation de l'énergie hydraulique
90
Les restitutions doivent être demandées par voie de réclamations présentées dans les formes
ordinaires (BOI-CTX-PREA-10-10 et BOI-CTX-PREA-10-50).
C. Portée des restitutions des droits perçus sur les cessions amiables en matière d'expropriation, d'alignement et
d'utilisation de l'énergie hydraulique
100
Les droits à restituer sont les droits d'enregistrement ou la taxe de publicité foncière,
afférents non seulement à l'acte d'acquisition, mais à tous ceux, antérieurs et postérieurs, qui auraient bénéficié de la gratuité si les formalités légales avaient précédé l'opération.
II. Demandes en restitution de droits perçus sur une transmission d'office public ou ministériel non suivie d'effet ou
dont le prix a été réduit
A. Principes de la restitution de droits perçus sur une transmission d'office public ou ministériel non suivie d'effet ou
dont le prix a été réduit
110
Aux termes de l'article
859 du CGI, tout traité ou convention ayant pour objet la transmission à titre onéreux ou gratuit d'un office doit être constaté par écrit et enregistré, avant d'être produit à l'appui de la
demande de nomination du successeur désigné.
En vertu de cette disposition fiscale particulière à la cession des offices publics ou
ministériels, le droit de mutation prévu au I de l'article 724 du CGI est exigible sur l'acte portant cession d'un office, bien
que la réalisation définitive de cette cession soit subordonnée à l'agrément du Gouvernement. La perception ainsi effectuée n'a pas un caractère provisoire.
120
Mais suivant les dispositions du premier alinéa de
l'article 1964 du CGI, les droits perçus sur les transmissions d'offices, en vertu de
l'article 724 du CGI sont sujets à restitution toutes les fois que la transmission n'a pas été suivie d'effet.
Au surplus, le deuxième alinéa de l'article 1964 du CGI prévoit que s'il y a lieu seulement à
réduction de prix, tout ce qui a été perçu sur l'excédent est également restitué.
1. Cession d'un office non suivie d'effet
130
Pour que la cession d'un office public ou ministériel puisse être considérée comme suivie
d'effet, il faut et il suffit que le cessionnaire ait été agréé par le Gouvernement et nommé par lui à l'emploi dont il s'est rendu acquéreur.
Dès lors, la restitution des droits perçus sur l'acte de cession n'est pas possible lorsque le
traité de cession est résilié par les parties après agrément et nomination.
Par contre, la restitution est autorisée :
- lorsque la nomination du successeur est refusée par le Gouvernement ;
- lorsque le décret de nomination est rapporté avant d'avoir produit effet ; tel serait le
cas, par exemple, si le décret de nomination n'avait pas encore été notifié au cessionnaire ou si celui-ci refusait sa nomination ou si le cédant était destitué avant la décision rapportant ledit
décret ;
- lorsque le traité de cession a été résilié volontairement avant agrément et nomination du
cessionnaire ;
- lorsque le cessionnaire est décédé avant sa nomination ;
- lorsque le Gouvernement a nommé un titulaire autre que le cessionnaire.
2. Réduction du prix de cession
140
Les droits perçus sur la partie réduite du prix de cession d'un office public ou ministériel
sont restituables, sans qu'il y ait lieu de distinguer suivant que la réduction a été prononcée par jugement, qu'elle a été consentie à la suite d'une injonction de la Chancellerie ou d'observations
du Parquet ou même qu'elle a été volontaire. Mais, dans cette dernière hypothèse, la restitution des droits ne peut être accordée que si la réduction de prix est intervenue antérieurement à la
décision de la Chancellerie autorisant la cession au prix initialement convenu.
B. Conditions tenant à la forme et au délai de présentation des réclamations tendant à la restitution de droits perçus sur
une transmission d'office public ou ministériel non suivie d'effet ou dont le prix a été réduit
1. Délai de présentation des réclamations tendant à la restitution de droits perçus sur une transmission d'office public
ou ministériel non suivie d'effet ou dont le prix a été réduit
150
Les demandes de restitution doivent être présentées dans le délai prévu à
l'article R.* 196-1 du LPF c'est-à-dire suivant le cas à partir :
- de la date de la notification aux intéressés de la décision ministérielle constatant que la
transmission n'a pas été suivie d'effet ;
- de la date du traité de résiliation volontaire avant agrément et nomination ;
- de la date du décès du cessionnaire, lorsque ce décès entraîne la caducité de la cession ;
- de la date de nomination du nouveau titulaire, lorsque le cessionnaire n'a pas été agréé ;
- de la date du traité rectificatif réduisant le prix.
Ce délai expire le 31 décembre de la deuxième année suivant celle de son point de départ.
2. Forme des demandes de restitution des droits perçus sur une transmission d'office public ou ministériel non suivie
d'effet ou dont le prix a été réduit
160
Les demandes en restitution doivent être présentées dans les formes prévues pour les
réclamations ordinaires (BOI-CTX-PREA-10-10 et BOI-CTX-PREA-10-50).
C. Conditions de la restitution des droits perçus sur une transmission d'office public ou ministériel non suivie d'effet
ou dont le prix a été réduit - Justifications à fournir
170
À l'appui de leur demande en restitution, les parties doivent produire soit la lettre
officielle notifiant la décision ministérielle constatant que la transmission n'a pas été suivie d'effet, soit un certificat du Parquet, ces justifications n'étant toutefois pas nécessaires si la
caducité du traité de cession résulte du décès du cessionnaire ou de la nomination d'un autre titulaire.
En cas de résiliation volontaire avant agrément et nomination, un acte de résiliation du
traité doit également être produit, sauf si un certificat du Parquet constate expressément que la transmission n'a pas été suivie d'effet.
En cas de réduction du prix, les parties doivent fournir, le cas échéant, la décision de la
Chancellerie contenant injonction de réduire le prix ainsi que le traité rectificatif intervenu entre elles.
D. Droits à restituer
180
La restitution s'étend non seulement à tous les droits perçus sur le traité de cession, mais
encore aux droits perçus sur des actes distincts, à la double condition que les perceptions effectuées concernent les dispositions se rattachant directement à la transmission de l'office et devenues
comme elles sans effet. Il en serait ainsi, notamment, des droits afférents à la vente du mobilier de l'étude ou de la maison dans laquelle celle-ci était située.
III. Demandes en restitution des droits perçus sur les conventions d'assurance
A. Principes de la restitution des droits perçus sur les conventions d'assurance
190
Aux termes de l'article 991
du CGI, toute convention d'assurance conclue avec une société ou compagnie d'assurances ou avec tout autre assureur français ou étranger est soumise, quels que soient le lieu et la date auxquels
elle est ou a été conclue, à une taxe annuelle et obligatoire.
La taxe est perçue sur le montant des sommes stipulées au profit de l'assureur et de tous
accessoires dont celui-ci bénéficie directement ou indirectement du fait de l'assuré.
Cette taxe est liquidée et versée au service des impôts
(CGI, ann. III, art. 385 à 390) :
- par l'assureur lui-même, si l'assureur est, soit une société ou une compagnie française,
soit un assureur étranger ayant en France un établissement, une agence, une succursale ou un représentant responsable ;
- par le courtier ou tout autre intermédiaire qui a prêté son entremise pour la conclusion du
contrat, lorsque celui-ci est passé avec un assureur étranger n'ayant en France ni établissement, ni agence, ni succursale, ni représentant responsable ;
- par l'assuré, lorsque l'assurance est souscrite directement, sans l'entremise d'un courtier
ou intermédiaire résidant en France, auprès d'un assureur étranger n'ayant pas de représentant en France.
Dans le cas le plus fréquent qui est celui où la taxe est à la charge de l'assureur, les
modalités de liquidation et de paiement sont les suivantes.
La taxe est liquidée sur le montant des primes et autres sommes stipulées au profit de
l'assureur qui font l'objet d'une émission de quittance au cours de chaque mois, déduction faite des annulations et remboursements constatés au cours du même mois. Elle est versée dans les quinze
jours qui suivent la fin du mois considéré.
200
La taxe spéciale sur les conventions d'assurances et les pénalités payées à tort peuvent être
restituées (CGI, art. 1965 E, 1).
Par ailleurs, le 2 de l'article 1965 E du CGI dispose que la taxe dûment payée ne peut être
restituée qu'en cas de résiliation, d'annulation ou de résolution judiciaire de la convention, à concurrence de la fraction afférente aux sommes stipulées au profit de l'assureur et à leurs
accessoires dont le remboursement à l'assuré est ordonné par le jugement ou arrêt ou aux sommes stipulées au profit de l'assureur et à leurs accessoires qui, ayant donné lieu à un paiement effectif de
la taxe, bien que n'ayant pas encore été payées à l'assureur, ne peuvent plus, d'après les dispositions de la décision judiciaire, être exigées par lui de l'assuré.
210
Il résulte de ces dispositions :
- que la taxe et les pénalités sont restituables lorsqu'elles ont été payées à tort
(CGI, art. 1965 E, 1) ;
- que la taxe dûment payée soit par un courtier ou intermédiaire, soit par l'assuré lui-même
est restituable, mais seulement si l'annulation, la résiliation ou la résolution du contrat résulte d'une décision judiciaire passée en force de chose jugée (CGI, art. 1965 E, 2).
B. Conditions tenant à la forme et au délai de présentation des réclamations tendant à la restitution des droits perçus
sur les conventions d'assurance
1. Délai de présentation des réclamations tendant à la restitution des droits perçus sur les conventions d'assurance
220
Les 1 et 2 de
l'article 1965 E du CGI prévoit dans quelles conditions la taxe spéciale sur les conventions d'assurances versée, soit par
l'assureur, soit par un courtier ou intermédiaire ou par l'assuré peut être restituée.
Les demandes en restitution doivent être présentées dans le délai prévu à
l'article R.* 196-1 du LPF, c'est-à-dire, suivant le cas :
- à partir de la date du paiement si la taxe a été perçue à tort par suite d'une erreur des
parties ou de l'Administration ;
- à partir du jour ou une décision judiciaire de résiliation, d'annulation ou de résolution
de la convention est devenue définitive lorsque la taxe a été acquittée par un courtier ou intermédiaire ou par l'assuré.
Ce délai expire le 31 décembre de la deuxième année suivant celle de son point de départ.
2. Forme des demandes en restitution des droits perçus sur les conventions d'assurance
230
Les demandes en restitution doivent être formulées par voie de réclamations présentées dans
les formes ordinaires (BOI-CTX-PREA-10-10 et BOI-CTX-PREA-10-50).
Elles doivent être accompagnées de toutes justifications utiles (notamment en cas
d'annulation judiciaire : BOI-ENR-DG-70-20 au II-A-2 § 80 à 100).
3. Portée des restitutions des droits perçus sur les conventions d'assurance
240
Lorsque la taxe a été versée par un courtier ou intermédiaire ou par l'assuré, la
restitution provoquée par une annulation, résiliation ou résolution résultant d'une décision judiciaire passée en force de chose jugée ne peut porter que sur la taxe afférente aux sommes visées au 2
de l'article 1965 E du CGI (cf. III-A § 200).
IV. Demandes en restitution et demandes d'échange en matière de timbre
250
Sous réserve des dispositions particulières à la constatation des contraventions, le
contentieux en matière de timbre est soumis aux mêmes règles qu'en matière d'enregistrement.
Le tribunal de grande instance peut être saisi soit d'office par le directeur devant statuer
sur une réclamation formulée par le redevable, soit par le redevable lui-même à la suite de la décision du directeur.
En ce qui concerne les règles générales de procédure, il convient de se reporter notamment à
la série contentieux division procédure devant le service.
Seules sont rappelées ici certaines règles particulières au droit de timbre.
A. Demande en restitution
255
En application des dispositions de
l'article 1965 L du CGI, les dégrèvements et restitutions de toutes impositions ou créances fiscales inférieurs à 8 € ne sont
pas effectués. Ce seuil, limitant le nombre de restitution à opérer, est apprécié pour l'ensemble des timbres qui font l'objet d'une même demande de restitution.
1. Restitution des timbres mobiles
260
À défaut de texte spécial, la restitution des droits de timbre est soumise au principe de
droit commun de la répétition de l'indu (C. civ., art. 1235). Mais le mode de perception du droit, impôt de consommation, peut s'opposer
matériellement à la restitution.
Toutefois, la restitution a été reconnue possible dans le cas d'erreur de l'administration
ou de force majeure.
De plus, pour tenir compte de l'esprit qui a présidé à la réforme du contentieux fiscal
opérée par la loi du 27 décembre 1963, l'administration accepte d'examiner avec bienveillance certains cas particuliers, notamment lorsqu'une erreur matérielle rend inutilisable certains documents
revêtus d'empreintes de machines à timbrer.
270
Par ailleurs, une demande de restitution de timbres mobiles de la série unique et de la
série spéciale des timbres-amendes peut être favorablement accueillie lorsque ces valeurs, objet de la demande de restitution, ne sont pas oblitérées.
Elle ne peut concerner que les timbres de ces séries qui sont en vigueur, à savoir :
- les timbres mobiles de la série unique, créés par
l'arrêté du 6 août 2001 portant
création de timbres fiscaux libellés en euros de la série unique France ;
- les timbres-amendes, créés par
l'arrêté du 2 août 2001 portant
création des timbres mobiles libellés en euros de la série spéciale des timbres-amendes destinés à constater le paiement des amendes forfaitaires sanctionnant les infractions à la réglementation de la
circulation routière, des parcs nationaux et des réserves naturelles .
280
Les personnes ayant acquis par anticipation des timbres appartenant aux deux séries
précitées peuvent déposer leur demande de remboursement auprès de tout service de la DGFiP.
Le dossier de restitution est constitué :
- d'une demande écrite, portant les montants des timbres concernés ;
- des timbres originaux sur lesquels sera portée la mention « ANNULE » ;
- un relevé d'identité bancaire ou postal.
Les services des impôts n'ont pas à donner suite à des demandes de remboursement en
numéraire au guichet. Aucun remboursement n'est assuré par les distributeurs auxiliaires.
2. Restitution des timbres dématérialisés
285
Une demande de remboursement relative à un timbre dématérialisé non consommé doit être
présentée au plus tard six mois après l’expiration du délai de validité prévu à l'article 900 A du CGI.
Un remboursement par voie électronique est possible, si toutes les conditions suivantes sont
remplies :
- la carte bancaire utilisée lors de l'achat doit toujours être valide ;
- le timbre doit avoir été acheté depuis plus de trois jours et moins d'un an ;
- le timbre ne doit pas avoir été remboursé ni utilisé.
Ces demandes de remboursement sont traitées par crédit automatique sur le compte bancaire
adossé à la carte de paiement ayant servi à l’achat initial sur Internet.
Si le timbre n'est pas remboursable automatiquement, la demande de restitution devra être
présentée directement auprès de l'organisme ou de l'autorité ayant délivré les timbre dématérialisé.
(290)
B. Demande d'échange de timbre mobile
300
En dépit du caractère d'impôt de consommation du droit de timbre, l'échange des timbres
mobiles est admis quand il s'agit de timbres maculés (altération lors de l'impression par les parties).
310
L'échange ne peut avoir lieu que sur autorisation de l'administration. Il est subordonné aux
conditions suivantes :
- la demande doit être fondée sur un motif sérieux ;
- les timbres à remettre en échange doivent être destinés à la personne même à laquelle
appartiennent les timbres à échanger ou à ses ayants cause ;
- les timbres à échanger doivent toujours être rapportés ;
- l'échange ne doit jamais aboutir directement ou indirectement à une restitution. Il est
fait à égalité de valeur. Dans le cas où cette égalité est impossible à obtenir, une soulte est mise à la charge de l'échangiste.
L'échange peut avoir lieu contre des timbres d'une autre nature.
Les particuliers ou collectivités qui demandent l'échange de timbres sont redevables de
frais.
C. Changement de législation, de tarifs ou d'empreintes
320
Dans ces hypothèses, des mesures particulières sont habituellement prises qui autorisent
suivant le cas l'échange des timbres mobiles devenus sans emploi ou leur remboursement.
Remarque : Préalablement à toute reprise de valeurs ayant fait l'objet d'une
autorisation d'échange ou de restitution, le comptable doit s'assurer de leur authenticité. S'il a des doutes sérieux sur ce point, il lui appartient d'en référer d'urgence à son directeur.
325
S'agissant des timbres dématérialisés, ces derniers sont valides pendant un délai de six
mois à compter de leur date d'acquisition, quelque soit l'évolution du tarif applicable (CGI, art. 900). Ainsi, en cas de
changement de tarif, le timbre dématérialisé reste utilisable pour la formalité pour laquelle il a été acquis, jusqu'à l'expiration de sa durée de validité.
Toutefois, ce délai est suspendu, le cas échéant, de la date du dépôt de la demande à la
date de fin de l'instruction de la demande par l'autorité compétente.
Après l'expiration du délai de validité, le timbre dématérialisé peut être remboursé dans
les conditions précisées au IV-A-2 § 285.
(330) | Bulletin officiel des finances publiques - impôts | BOI-ENR-DG-70-50 | https://bofip.impots.gouv.fr/bofip/6669-PGP.html/identifiant=BOI-ENR-DG-70-50-20151202 | 2015-12-02 00:00:00 | 19323777c19326a4bd61e01aa3f267816ca315f5092496cdf0edb324f8aea4d9 | [
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] |
1
Les développements qui suivent traitent des questions fiscales relatives à l'un des principaux
outils de la finance islamique : les sukuk d'investissement et autres instruments financiers assimilés.
10
Il s'agit de déterminer les conditions dans lesquelles, compte tenu de leurs caractéristiques
propres, ces instruments émis sur le fondement du droit français ou d'un droit étranger peuvent être assimilés sur le plan fiscal à des prêts, des titres de créance le cas échéant négociables ou des
obligations, ainsi que de préciser le régime fiscal qui leur est applicable.
Remarque : L'administration a modifié en 2010 le régime applicable aux sukuk et
produits assimilés. Les titres émis ou prêts conclus avant le 24 août 2010 demeurent régis par les règles définies au II, issues de
l'instruction 4 FE 09 du 25 février 2009.
I. Régime applicable aux sukuk d'investissement et produits assimilés
A. Caractéristiques des sukuk d'investissement et autres instruments financiers assimilés
1. Sukuk d'investissement
20
Les sukuk d'investissement sont ici des titres financiers hybrides négociables dont la
rémunération et, le cas échéant, le principal sont indexés sur la performance d'un ou plusieurs actifs sous-jacents détenus directement ou indirectement par l'émetteur. Leur porteur bénéficie d'un
droit assimilé à un droit de copropriété direct ou indirect sur ce ou ces actifs. Le ou les actifs concernés sont des services, biens ou droits ou l'usufruit de ces biens ou droits.
2. Titres de créance et prêts indexés sur la performance d'un ou plusieurs actifs
30
De manière générale, il peut exister d'autres instruments dont la rémunération et, le cas
échéant, le principal sont indexés sur la performance d'un actif. Les titres de créance, ci-après dénommés titres de créance indexés, et prêts, ci-après dénommés prêts indexés, sont ainsi des
instruments dont la rémunération est indexée sur la performance d'un ou plusieurs actifs détenus par l'émetteur ou l'emprunteur, ou sur les résultats de ce dernier. S'agissant des titres de créance et
prêts ayant financé un ou plusieurs actifs, le montant du principal remboursé est indexé sur la valeur de ce ou ces actifs.
3. Caractéristiques communes aux sukuk d'investissement et aux autres instruments financiers assimilés
40
Sont exposées ci-après les caractéristiques que doivent présenter les sukuk d'investissement,
titres de créance et prêts indexés pour bénéficier du régime fiscal décrit en I-B.
a. Droits et obligations des titulaires de sukuk d'investissement ou de titres de créance ou prêts indexés
50
Ils sont désintéressés avant les associés de l'émetteur ou de l'emprunteur, quelle que soit la
nature des titres de capital émis par ce dernier (comme par exemple, s'agissant des titres émis sur le fondement du droit français, des actions définies aux
articles L228-7 à L228-29-7 du code de commerce ou des parts sociales).
60
Ils ne bénéficient pas des droits reconnus aux associés, notamment ni du droit de vote dans la
structure émettrice ou emprunteuse ni du droit au boni de liquidation lors de la liquidation de celle-ci, sauf le cas échéant après conversion de leurs titres ou de leurs prêts en titres de capital.
Ces conditions posées sont réputées remplies dans le cas de titres de créance émis par un
organisme de titrisation ou de parts de fonds commun de titrisation bénéficiant du régime fiscal antérieurement applicable aux parts de fonds communs de créances.
Remarque : Sont par suite exclus les fonds supportant des risques d'assurance
mentionnés aux articles L214-49-11 à L214-49-13 du code monétaire et financier.
b. Conditions de rémunération et de remboursement
70
La rémunération est fonction de la performance des actifs (indexation). La rémunération des
sukuk d'investissement, des titres de créance et des prêts indexés est variable et fonction des bénéfices dégagés sur ces actifs ou sur les résultats de l'émetteur ou de l'emprunteur. A cet égard,
elle peut être nulle en cas de perte.
Toutefois, une cible de rémunération (« taux de profit espéré ») est indiquée aux porteurs de
sukuk d'investissement, de titres de créance et de prêts indexés ; celle-ci est plafonnée à un taux de marché reconnu (par exemple : Euribor, Libor), augmenté d'une marge conforme aux pratiques
observées sur le marché des titres de créance.
Pour parvenir à servir le « taux de profit espéré », le contrat peut prévoir un lissage dans
le temps de la rémunération des porteurs au travers de l'activation d'un « compte de réserve » mis en place par l'émetteur. Ce compte est abondé lorsque la performance du ou des actifs est supérieure
au « taux de profit espéré », et utilisé lorqu'elle est inférieure à ce taux. Ainsi, seule la rémunération correspondant au « taux de profit espéré » est exigible aux échéances de paiement prévues par
le contrat (mensuelles, trimestrielles…).
Le détenteur de titre, personne physique dans le cadre de son activité professionnelle
commerciale ou personne morale, est en mesure d'enregistrer à chaque échéance de paiement prévue par le contrat (mensuelles, trimestrielles, …), la rémunération correspondant au « taux de profit
espéré », diminuée le cas échéant, d'une provision déductible sur le plan fiscal dans les conditions de droit commun, notamment si le porteur démontre la probable incapacité de l'émetteur à verser le
montant exigible d'ici à l'échéance du titre.
Le compte de réserve est clôturé à l'échéance du titre. L'éventuel excédent est alloué selon
les modalités propres au contrat, incluant les porteurs de titres au titre de l'indexation retenue dans le contrat, voire un tiers. Il peut également être utilisé pour compenser pour les porteurs de
titres tout ou partie d'une éventuelle perte en capital lors de la revente des actifs (cf. I-A-3-b § 90).
Le remboursement du principal peut être partiel du fait de l'indexation retenue dans le
contrat. Le remboursement des sukuk d'investissement, titres de créance et prêts indexés est soit progressif, soit réalisé au terme prédéfini dans le contrat.
80
Pour les sukuk, les titres et prêts ayant financé un ou plusieurs actifs, le remboursement est
fonction de la valeur de cession des actifs à la date d'échéance des titres ou du prêt, ainsi que des remboursements du principal inclus dans les loyers, notamment dans l'hypothèse où l'actif financé
est donné en crédit-bail par l'émetteur ou emprunteur.
90
Lorsque la valeur du ou des actifs financés ne permet pas de rembourser la valeur nominale des
titres ou le montant du prêt, le droit à remboursement du principal, du fait de l'indexation retenue dans le contrat, est réduit à due concurrence de l'insuffisance constatée. Lorsque la valeur du ou
des actifs financés excède la valeur nominale des titres ou le montant du prêt, le remboursement peut excéder le montant du principal conformément à la règle d'indexation retenue dans le contrat.
Pour limiter le risque de perte en capital à l'échéance du titre, le contrat peut également
prévoir la constitution d'un second compte de réserve, ci-après dénommé « compte de réserve sur risque d'investissement », abondé en cours de vie du produit par prélèvement sur les bénéfices dégagés
par les actifs ou les résultats de l'émetteur ou de l'emprunteur. Ce compte est clôturé à l'échéance du titre. Son solde lors de la clôture, éventuellement ajouté à celui du compte de réserve visé
au I-A-3-b § 70, est alloué selon les modalités du contrat et peut à ce titre revenir notamment aux porteurs de titres au titre de
l'indexation retenue dans le contrat, voire à un tiers.
B. Modalités d'imposition applicables
100
Au regard de leurs caractéristiques (cf.
I-A-3) et jusqu'à leur éventuelle conversion en titres de capital, les sukuk d'investissement ou les titres de créance et prêts indexés
peuvent être considérés fiscalement, pour l'application des dispositions du code général des impôts (CGI), comme des titres de créance, le cas échéant négociables, ou des prêts et s'agissant des
sukuk, comme des obligations ou des titres de créance négociables selon leur forme juridique et leur maturité. Dès lors également, les rémunérations servies aux porteurs des sukuk d'investissement ou
des titres de créance et prêts indexés sont traitées sur le plan fiscal comme des intérêts dans les conditions de droit commun, avec notamment application de la règle du couru
(article 38-2 bis du CGI) au titre du « taux de profit espéré » en matière d'imposition des bénéfices industriels et commerciaux.
110
Ces dispositions (I-B § 100)
sont applicables aux émetteurs comme aux porteurs de titres résidents ou non résidents, et visent notamment les impôts et taxes suivants : impôt sur les sociétés, impôt sur le revenu (notamment régime
du prélèvement forfaitaire obligatoire sur les produits financiers à revenu fixe de source française), contribution économique territoriale, taxe sur la valeur ajoutée, droits d'enregistrement.
120
Dans ce cadre, la charge déductible pour l'émetteur de sukuk d'investissement ou de titres de
créance indexés, ou pour l'emprunteur recourant à un prêt indexé, correspond à la rémunération exigible en vertu du contrat d'émission, soit le « taux de profit espéré ». En d'autres termes,
l'abondement de la réserve visée au I-A-3-b, pendant les périodes de paiement de la rémunération, pourra faire l'objet d'une provision
non déductible sur le plan fiscal. Symétriquement, le prélèvement sur la réserve générera une reprise de provision non imposable.
La charge déductible correspondra à la rémunération calculée sur la base du « taux de profit
espéré ». Si celui-ci n'est pas servi intégralement après utilisation de la réserve, à l'échéance du titre ou du prêt, l'émetteur, dans la mesure où il sera alors délié de toute obligation de servir
la rémunération correspondant au « taux de profit espéré », devra constater un produit imposable dans les conditions de droit commun (abandon de créance) égal à la différence entre le « taux de profit
espéré » et la rémunération effectivement servie.
130
Lorsqu'un « compte de réserve sur risque d'investissement » est prévu au contrat, les montants
affectés à cette réserve sont sans incidence sur le résultat imposable de l'émetteur. L'abondement de ce compte de réserve ne remet pas en cause la constitution et la déductibilité dans les conditions
de droit commun des provisions enregistrées pour prendre en compte la dépréciation éventuelle de l'actif.
II. Titres émis ou prêts conclus avant le 24 août 2010
A. Caractéristiques des sukuk et produits financiers assimilés
1. Les obligations islamiques dites sukuk
140
Les obligations islamiques dites sukuk sont des titres représentant pour leur titulaire un
titre de créances ou un titre participatif dont la rémunération et le capital sont indexés sur la performance d'un ou plusieurs actifs détenus par l'émetteur, affectés au paiement de la rémunération
et au remboursement des sukuk. Leur porteur bénéficie d'un droit de copropriété indirect sur ce ou ces actifs qu'il peut exercer en cas de défaillance de l'émetteur. Le ou les actifs concernés sont
des actifs tangibles ou l'usufruit de ces actifs tangibles.
Exemple de financement par émission de sukuk avec la mise en place d'une fiducie :
U-n groupe crée une société de droit français ad hoc (le SPV) pour financer l'acquisition d'un
immeuble. Le SPV émet des obligations pour financer cette acquisition, les sukuk, qui sont souscrites par des investisseurs et la société mère du SPV ;
- Le SPV conclut un contrat de crédit-bail avec une société opérationnelle. Le SPV bénéficie
d'une option de vente de l'actif immobilier consentie par sa société mère, qu'il pourra exercer dans l'hypothèse où la société opérationnelle n'exercerait pas l'option d'achat au terme du contrat de
crédit-bail ;
- Le SPV transfère la totalité de son patrimoine (immeuble, contrat de crédit-bail, option de
vente, dette obligataire) à une fiducie qu'il constitue auprès d'une entité dûment habilitée à être fiduciaire (le fiduciaire) ;
- Le fiduciaire assure la gestion du patrimoine transféré par le SPV et verse la rémunération des
obligations à leurs porteurs. En outre, le fiduciaire verse au SPV un montant égal aux frais de gestion engagés par celui-ci (honoraires des commissaires aux comptes, impôt sur les sociétés…), ces
frais pouvant éventuellement comprendre des frais de gestion supportés par le SPV pour le compte du fiduciaire ;
- Les obligations sont remboursées, soit en cours d'opération selon un échéancier préétabli, soit
lors du dénouement de l'opération au moyen d'un refinancement des obligations par émission d'une nouvelle tranche par le SPV ou (variante) le versement d'une partie du produit de revente de l'actif
immobilier ;
- Les bénéficiaires de la fiducie sont les porteurs des obligations.
2. Les titres de dette et prêts indexés sur la performance d'un ou plusieurs actifs
150
Les titres de dette, ci-après dénommés titres de dette « indexés », et prêts, ci-après
dénommés prêts « indexés », sont respectivement des titres de créance ou des prêts dont la rémunération est indexée sur la performance d'un ou plusieurs actifs détenus par l'émetteur ou l'emprunteur,
ou sur les résultats de ce dernier. S'agissant des titres de dette et prêts ayant financé un ou plusieurs actifs, le remboursement du capital est indexé sur la valeur de ce ou ces actifs.
3. Les caractéristiques communes des obligations dites sukuk ou des titres de dette et prêts indexés
a. Droits et obligations des prêteurs d'un prêt indexé ou des titulaires des obligations dites sukuk ou d'un titre de
dette indexé
160
Ils seraient désintéressés avant les associés de l'émetteur ou de l'emprunteur, quelle que
soit la nature des titres de capital émis par ce dernier.
170
Ils ne bénéficieraient pas des droits reconnus aux associés et notamment d'aucun droit de vote
dans la structure émettrice ou emprunteuse ni d'aucun droit au boni de liquidation lors de la liquidation de celle-ci.
b. Conditions de rémunération et de remboursement
180
La rémunération est fonction de la performance des actifs mais plafonnée. La rémunération des
obligations islamiques, des titres de dette et prêts indexés serait variable et fonction des bénéfices dégagés sur ces actifs ou sur les résultats de l'émetteur ou de l'emprunteur. A cet égard, elle
pourrait être nulle en cas de perte.
190
Toutefois, cette rémunération serait plafonnée à un taux de marché reconnu (par
exemple : Euribor, Libor), augmenté d'une marge.
200
Le remboursement du capital peut être partiel. Le remboursement des obligations ou titres de
dette et prêts indexés serait soit progressif, soit réalisé au terme prédéfini dans le contrat.
Pour les titres et prêts ayant financé un ou plusieurs actifs, le remboursement serait
fonction de la valeur de cession des actifs à la date d'échéance des titres ou du prêt, ainsi que des remboursements du capital inclus dans les loyers, notamment en cas de crédit-bail.
210
Lorsque la valeur du ou des actifs financés ne permet pas de rembourser la valeur nominale des
titres ou le montant du prêt, le droit à remboursement du capital serait réduit à due concurrence de l'insuffisance constatée. En revanche, lorsque la valeur du ou des actifs financés excède la valeur
nominale des titres ou le montant du prêt, seul le capital serait effectivement remboursé.
B. Modalités d'imposition à l'impôt sur les sociétés et régime fiscal applicable aux non-résidents de France
1. Modalités d'imposition à l'impôt sur les sociétés
220
La question qui se pose est de savoir si les rémunérations servies aux porteurs des
obligations sont déductibles chez l'émetteur totalement ou partiellement.
La déduction de la rémunération versée au titre des obligations dites sukuk ou des titres de
dette et prêts indexés suppose en premier lieu que ces instruments financiers aient la qualification de dettes et donc qu'ils présentent les caractéristiques des instruments de dette.
Au regard de leurs caractéristiques (cf.
II-A-3), les obligations dites sukuk ou les titres de dette et prêts indexés peuvent être considérés comme des instruments de dette, les
rémunérations servies aux porteurs des obligations ou des titres indexés s'analysant sur le plan fiscal comme des intérêts.
230
Les rémunérations versées au titre des obligations dites sukuk ou des titres de dette et prêts
indexés pouvant être qualifiés d'intérêts, ces intérêts seront déductibles, dès lors qu'il est manifeste qu'ils sont engagés dans l'intérêt de l'entreprise, sous les limites prévues au 3° du 1 de
l'article 39 du CGI et à l'article 212 du CGI.
Il est toutefois rappelé que ces dernières dispositions ne trouveront à s'appliquer que si les
titulaires des obligations dites sukuk ou des titres de dette et prêts indexés sont soit associés minoritaires de la société émettrice ou emprunteuse s'agissant des dispositions du 3° du 1 de
l'article 39 précité, soit une société liée au sens du 12 de l'article 39 de la société émettrice ou emprunteuse pour l'application des dispositions de l'article 212 du CGI.
Ainsi, lorsque les titulaires des obligations dites sukuk ou des titres de dette et prêts
indexés sont des associés minoritaires de la société émettrice ou emprunteuse et non liés au sens du 12 de l'article 39 à cette dernière, les intérêts seront déductibles dans la limite de ceux
calculés d'après le taux prévu au 3° du 1 de l'article 39.
240
Lorsque les titulaires des obligations dites sukuk ou des titres de dette et prêts indexés
sont liés au sens du 12 de l'article 39 du CGI à la société émettrice ou emprunteuse, les intérêts seront déductibles dans limite
de ceux calculés d'après le taux de référence prévu au 3° du 1 de l'article 39 du CGI. Toutefois, si le taux pratiqué excède ce taux de référence, ce taux ne sera pas considéré comme excessif en
application du I de l'article 212 du CGI, dès lors que la société émettrice ou emprunteuse apporte la preuve que le taux
pratiqué correspond à celui qu'elle aurait pu obtenir d'établissements ou d'organismes financiers indépendants dans des conditions analogues.
Par ailleurs, il est rappelé que les obligations dites sukuk ou les titres de dettes et prêts
indexés détenus ou accordés par des sociétés liées au sens du 12 de l'article 39 du CGI à la société émettrice ou emprunteuse devront être pris en compte pour l'application des dispositions du II de
l'article 212 du CGI, sauf si ces obligations ou titres ont servi à financer l'acquisition de biens donnés en location dans les conditions prévues aux 1 et 2 de
l'article L313-7 du code monétaire et financier.
2. Régime fiscal applicable aux titulaires non résidents de France de sukuk et produits financiers assimilés
250
La question est de savoir si les rémunérations de ces produits financiers versées aux
personnes physiques ou morales non résidentes de France bénéficient de l'exonération du prélèvement libératoire prévu au III de
l'article 125 A du CGI en application des dispositions de
l'article 131 quater du CGI.
Le prélèvement libératoire prévu à l'article 125 A est, aux termes du III de cet article,
obligatoirement applicable aux produits de placement à revenu fixe dont le débiteur est établi ou domicilié en France qui sont encaissés par des personnes n'ayant pas en France leur domicile fiscal ou
leur siège social.
L'article 131 quater exonère toutefois de ce prélèvement les produits des emprunts contractés
hors de France par des personnes morales françaises.
Sont également concernées par cette exonération les émissions obligataires, les émissions de
titres de créances négociables ou de tous autres titres d'emprunt ou titres de créances négociables, de droit français ou étranger, et fiscalement assimilés à des obligations ou des titres de créances
négociables.
260
Pour que les dispositions de
l'article 131 quater du CGI s'appliquent aux sukuk et aux titres de dette et prêts indexés, présentés à la section 1 du
présent titre, ces produits financiers, qu'ils soient émis sur le fondement du droit français ou d'un droit étranger, doivent présenter les caractéristiques des instruments de dette.
Sous réserve de présenter les caractéristiques décrites au
II-A-3 les obligations dites sukuk ou les titres et prêts indexés peuvent être considérés comme des instruments de dette, les
rémunérations servies aux titulaires financiers s'analysant dès lors sur le plan fiscal comme des intérêts.
C. Modalités d'imposition à la contribution économique territoriale
270
La question porte sur les modalités d'imposition à la cotisation foncière des entreprises
(CFE) et à la cotisation sur la valeur ajoutée des entreprises (CVAE) de l'activité exercée en fiducie.
Le SPV, quant à lui, n'est, en principe, pas imposable, sous réserve de ne pas exercer d'autre
activité que celle décrite au II-A-1 § 140. En effet, il n'exerce plus l'activité de crédit-bail, celle-ci étant, à la suite du
transfert de son patrimoine à la fiducie, réalisée par cette dernière.
1. Particularités de la fiducie
a. Imposition au nom du fiduciaire
280
En application du dernier alinéa de
l'article 1476 du CGI, lorsqu'une activité imposable à la CFE est exercée en vertu d'un contrat de fiducie, elle est imposée au
nom du fiduciaire.
En pratique, la filiale bancaire fiduciaire fait l'objet de deux impositions distinctes à la
CFE : l'une au titre de son activité propre et l'autre au titre de l'activité exercée par la fiducie. En effet, la fiducie, contrairement au constituant, ne disposant pas de la personnalité juridique,
ne peut pas être imposée en son nom au titre des activités imposables qu'elle exercerait.
b. Base d'imposition de la fiducie
290
La base d'imposition de la fiducie est constituée par la valeur locative des biens passibles
d'une taxe foncière situés en France dont elle dispose au cours de la période de référence définie aux articles 1467 A du CGI
et 1478 du CGI.
2. Cotisation sur la valeur ajoutée des entreprises
300
Bien que l'activité de la fiducie s'apparente, d'un point de vue économique, à une activité
financière, elle ne relève pas, en principe, de la « valeur ajoutée bancaire » au sens des dispositions de l'article 1586
sexies, III et IV du CGI, laquelle permet de déduire les charges financières. En effet, cette activité, d'une part, n'est pas, par hypothèse, exercée par un établissement de crédit et, d'autre
part, ne consiste pas en de la gestion exclusive de valeurs mobilières.
Par conséquent, les intérêts liés aux obligations ne sont pas, en application stricte de la
loi, déductibles dès lors qu'il s'agit de charges financières.
Cependant, dans l'hypothèse où le fiduciaire est une société détenue à 95 % au moins par un
établissement de crédit et réalisant à titre exclusif une ou plusieurs opérations de financement, il est admis qu'il peut déterminer sa valeur ajoutée selon les modalités prévues pour les
établissements précités.
Dans cette hypothèse, la valeur ajoutée issue de l'activité exercée en fiducie (et imposée au
nom du fiduciaire, cf. II-C-1-a) est diminuée des intérêts liés aux obligations.
310
La prise en compte des produits et autres charges dans la valeur ajoutée suit les règles de
droit commun : les loyers de crédit-bail sont déjà pris en compte dans la valeur ajoutée de droit commun.
D. Modalités d'imposition à la taxe sur la valeur ajoutée (TVA)
320
Dans ce type d'opérations, une société ad hoc (le SPV) est créée pour réaliser l'acquisition
d'un immeuble. Le SPV finance cette acquisition par l'émission d'obligations souscrites par des investisseurs.
Le SPV donne en crédit-bail l'immeuble à un acteur économique (le bénéficiaire de ce mode de
financement). Les loyers du crédit-bail sont soumis à la TVA sur option par le SPV crédit-bailleur, en application des dispositions du
2° de l'article 260 du CGI. Le SPV transfère ensuite la totalité de son patrimoine à une fiducie constituée auprès d'une entité
dûment habilitée à être fiduciaire (le « fiduciaire »). Cependant, les investisseurs, souscripteurs des obligations émises par le SPV, sont les bénéficiaires désignés du contrat de fiducie.
C'est ainsi que le fiduciaire perçoit les loyers de crédit-bail et, parallèlement, rémunère
les obligations. Cette rémunération correspond à une partie des loyers perçus, nette des charges de propriété du patrimoine fiduciaire et de gestion de la fiducie.
330
La Commission européenne estime que le transfert du patrimoine du SPV vers le patrimoine
fiduciaire doit pouvoir bénéficier des dispositions de l'article 257 bis du CGI selon lesquelles les livraisons de biens et
les prestations de services qui interviennent entre deux redevables de la taxe à l'occasion d'une transmission d'une universalité totale ou partielle de biens sont dispensées de la TVA.
Les règles de droit commun s'appliquent au transfert au fiduciaire des biens, droits et
sûretés composant le patrimoine de la fiducie.
Ainsi, le transfert à titre gratuit de l'immeuble du patrimoine du constituant vers le
patrimoine d'affectation de la fiducie entraîne en principe, le cas échéant, l'exigibilité des reversements de TVA fondés sur les dispositions du 1° du 1 du III de
l'article 207 de l'annexe II au CGI (régularisation de la TVA antérieurement déduite). Toutefois, lorsque la
constitution de la fiducie porte sur une universalité totale ou partielle de biens, et que ce transfert est réalisé entre redevables de la TVA (le fiduciaire et le constituant), l'opération peut
bénéficier d'une dispense des opérations de régularisation. A cet égard, lorsque le bien transféré à la fiducie est un immeuble affecté par le constituant à une activité locative soumise à la TVA,
l'application de la dispense implique que le fiduciaire ait l'intention de poursuivre cette activité locative.
340
Au cas particulier, l'immeuble transféré fait l'objet d'une affectation par le constituant à
une activité locative soumise à la TVA dans la mesure où le SPV a conclu le contrat de crédit-bail immobilier antérieurement au transfert. D'autre part, le fiduciaire entend poursuivre l'affectation
de l'immeuble transmis à cette même activité locative dès lors qu'il doit poursuivre l'exploitation de l'immeuble en application du contrat de crédit-bail.
La dispense de régularisation prévue par les dispositions de
l'article 257 bis du CGI est donc applicable au transfert des biens du SPV au fiduciaire. | Bulletin officiel des finances publiques - impôts | BOI-DJC-FIN-20 | https://bofip.impots.gouv.fr/bofip/6709-PGP.html/identifiant=BOI-DJC-FIN-20-20120912 | 2012-09-12 00:00:00 | aacdada16d9dd51513f18941520e86bb209eff408ba4bff28b6c0f7d7f140168 | [
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] |
Des dispositifs incitatifs particuliers ont été mis en place par le législateur, tant sur un
plan territorial que sectoriel.
Sont étudiés sous la présente division :
- le régime territorial spécifique à l'outre-mer (titre 1,
BOI-IS-GEO-10) ;
- les régimes sectoriels (titre 2, BOI-IS-GEO-20). | Bulletin officiel des finances publiques - impôts | BOI-IS-GEO | https://bofip.impots.gouv.fr/bofip/6759-PGP.html/identifiant=BOI-IS-GEO-20171108 | 2017-11-08 00:00:00 | 40fa9d038454337ca7270ca8878cdbac191303e24acb80cc6e344040e1743c76 | [
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L'article
34 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a supprimé le dispositif de lutte contre la sous-capitalisation prévu aux II et III de
l'article 212 du code général des impôts (CGI) pour les exercices ouverts à compter du 1er janvier 2019.
Les commentaires contenus au présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ». | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-35-20-20-10 | https://bofip.impots.gouv.fr/bofip/6762-PGP.html/identifiant=BOI-IS-BASE-35-20-20-10-20190731 | 2019-07-31 00:00:00 | 4662718bdeb81529154f55d6ea157f4c05008d72c6e8c82953aab3978bf3de3a | [
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1
En cas de cession ou de cessation d'une entreprise passible de l'impôt sur les sociétés, l'impôt
est immédiatement établi à raison des bénéfices (y compris les plus-values) réalisés et non encore taxés (CGI, art. 221, 1 et
CGI, art. 201, 1 et 3).
Les transformations de sociétés posent la question de savoir dans quelle mesure elles peuvent
entrainer les conséquences d'une cessation d'entreprise.
Les transferts de siège ou d'un établissement accompagnés 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 soulèvent également la question de leurs conséquences fiscales.
10
Sont examinés sous la présente division :
- les cessions ou cessations d'entreprises (titre 1,
BOI-IS-CESS-10) ;
- les transformations de sociétés (titre 2, BOI-IS-CESS-20) ;
- les transferts de siège ou d'un établissement accompagnés 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 (titre 3, BOI-IS-CESS-30). | Bulletin officiel des finances publiques - impôts | BOI-IS-CESS | https://bofip.impots.gouv.fr/bofip/6827-PGP.html/identifiant=BOI-IS-CESS-20130703 | 2013-07-03 00:00:00 | be477b878637cf302e10a64d9e593da369b7819768535f55694200433652aaeb | [
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] |
Je soussigné :
demeurant :
- déclare m’engager à louer non meublé à usage d’habitation principale du locataire ou à un
organisme public ou privé pour le logement à usage d’habitation principale de son personnel, le logement désigné ci-dessous :
- dans les six mois qui suivent la date d’achèvement ou d’acquisition si elle est postérieure ;
- durant cinq ans ou six ans (rayer la mention inutile) à compter de la date de prise d’effet du
bail.
Adresse du logement :
Date d’achèvement ou d’acquisition :
Prix d’acquisition ou de revient :
Logement réhabilité : oui – non (rayer la mention inutile).
Si oui, date d’achèvement des travaux de réhabilitation :
Surface habitable :
Nom et prénom du locataire ou du sous locataire :
Date de prise d’effet du bail :
(Date et signature)
A........................................... , le | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000028 | https://bofip.impots.gouv.fr/bofip/6727-PGP.html/identifiant=BOI-LETTRE-000028-20130819 | 2013-08-19 00:00:00 | f91c44e76544d6d41b02bba6844af6cb0152527b75af0627832ed567b5a236a2 | [
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1
Conformément à
l'article 15 de
la loi n° 2014-1554 du 22 décembre 2014 de financement de la sécurité sociale pour 2015, la taxe prévue à l'article 1600-0
O du code général des impôts (CGI) est supprimée et remplacée par une contribution similaire prévue à l'article L.
245-5-5-1 du code de la sécurité sociale (CSS) qui s'applique sur les ventes réalisées à compter du 1er janvier 2015.
Par suite, les commentaires exprimés dans ce document sont retirés à compter de la date de
publication de la présente version.
Pour prendre connaissance des commentaires antérieurs, il convient de se reporter à la version
précédente dans l'onglet "Versions Publiées Du Document".
Attention : Les liens cités par ce document vers les autres documents de la base ne sont pas versionnés,
c'est-à-dire qu'ils renvoient vers la dernière version publiée du document ciblé. L'onglet "Versions Publiées Du Document" vous permet de consulter la doctrine en vigueur à une date donnée.
10
Les questions relatives à la nouvelle contribution relèvent de la compétence de l’URSSAF
Ile-de-France pour les entreprises dont le siège social est situé dans la région Ile-de-France ou dans les départements d’outre-mer et de l’URSSAF du Rhône pour les entreprises dont le siège social
est situé en France métropolitaine en dehors de la région Ile-de-France ou à l’étranger. Les intéressés peuvent utilement se reporter au site
www.urssaf.fr/profil/employeurs/entreprises_secteur_pharmaceutique.
Les ventes réalisées à compter du 1er janvier 2015 sont soumises à la
contribution prévue à l'article L. 245-5-5-1 du CSS. A titre d'information, le calendrier de liquidation de la taxe
prévue au CGI d'une part pour l'année 2015 et de la contribution prévue au CSS pour les années suivantes d'autre part, s'établit comme suit :
Année
Année au cours de laquelle les ventes sont réalisées
Modalités de liquidation de la taxe
Administration auprès de laquelle la taxe doit être liquidée
2015
Taxe due sur les ventes réalisées en 2014
Avril :
Déclaration et liquidation de la taxe sur l'annexe à la déclaration de TVA du mois de mars.
Pas d'acompte à verser en juin 2015.
Service des impôts des entreprises
2016
Taxe due sur les ventes réalisées en 2015
Mars :
Déclaration et liquidation totale de la taxe.
Juin :
Versement de l'acompte provisionnel de la taxe due sur les ventes réalisées en 2016 de 75 % du montant de la taxe due au
titre de l'année précédente.
URSSAF
2017
Taxe due sur les ventes réalisées en 2016
Mars :
Solde de la taxe due au titre des ventes réalisées au cours de l'année 2016.
Juin :
Versement de l'acompte provisionnel de la taxe due sur les ventes réalisées au cours de l'année 2017.
URSSAF
Calendrier de liquidation de la taxe de 2015 à 2017 | Bulletin officiel des finances publiques - impôts | BOI-TCA-MEDIC-20 | https://bofip.impots.gouv.fr/bofip/7007-PGP.html/identifiant=BOI-TCA-MEDIC-20-20160203 | 2016-02-03 00:00:00 | d69d65d778d5d4e3de11c36d45ac6a73fdb44304e7658116c7ed2d0867b33945 | [
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La présente fiche concerne notamment les établissements suivants :
- les établissements hébergeant des personnes âgées dépendantes (EHPAD) : ils offrent à la
personne âgée dépendante une prise en charge globale. Ces établissements sont médicalisés. A ce titre, les soins dispensés aux résidents sont pris en charge par l’assurance maladie dans le cadre d’un
forfait soins.
Les EHPAD constituent la nouvelle appellation des hospices, maisons de retraite, unités de soins
de longue durée, maisons d’accueil pour personnes âgées dépendantes (MAPAD).
- les logements-foyers : ils offrent à la personne âgée un logement en contrepartie d’un loyer
et des services facultatifs (restauration, blanchisserie, aide à la vie…) ; ils peuvent être partiellement médicalisés et recevoir à ce titre de l’assurance maladie un forfait de soins courants ;
- les petites unités de vie (PUV) ou petites structures de proximité : petites structures
d’accueil qui peuvent être médicalisées ou non et qui ne dépassent pas 25 places ;
ex : les domiciles collectifs : logements regroupés, maisons d’accueil rurales de personnes
âgées (MARPA), ces établissements accueillent un faible nombre de personnes dans le milieu de vie habituel des résidents (quartier, commune, village) ;
- les unités d’accueil de jour et d’hébergement temporaire ;
- les unités de soins de longue durée (USLD) qui prennent en charge des personnes ayant perdu
leur autonomie et nécessitant une surveillance médicale constante et des traitements d'entretien ;
Ces établissements, dont la dénomination évolue dans le temps, sont des institutions sociales ou
médico-sociales au sens de l’article L.312-1, 6° du code de l’action sociale et des familles.
La création et l’extension d’un établissement accueillant des personnes âgées doit faire
impérativement l’objet d’une autorisation conformément à la procédure prévue à l’article L.313-1-1 du code de
l’action sociale et des familles.
La tarification de ces établissements est fixée par la ou les autorités ayant délivré
l’autorisation.
Lorsqu’il y a une habilitation à recevoir des bénéficiaires de l’aide sociale, leurs modalités
de fonctionnement, la tarification… sont fixées par les autorités de tarification et le contrôle par celles-ci est défini par voie réglementaire.
Etape n° 1 : la mutuelle doit être gérée de façon désintéressée :
Il n’existe aucun particularisme pour les mutuelles qui exercent cette activité. La gestion
doit être désintéressée sous réserve de l’application des mesures de tolérance précisées au BOI-IS-GEO-20-30 au I-B-1 § 120 à 130.
Etape n° 2 : la mutuelle concurrence-t-elle un organisme du secteur lucratif
?
Les établissements suivants ne sont pas, sauf situation exceptionnelle, en concurrence avec
des organismes lucratifs et sont donc considérés comme non lucratifs :
- les petites unités de vie (PUV) ou structures de proximité qui, quelle que soit leur
dénomination (cf. ci-dessus), sont implantées soit dans des zones rurales, soit dans des quartiers urbains qui n’attirent aucune structure lucrative en raison de la nature de la population accueillie
(population peu fortunée) et du faible nombre de personnes accueillies par structure (25 au maximum) ;
- les logements-foyers, qui ont été créés dans le cadre de la politique d’amélioration de
l’habitat et de réinsertion des retraités, développée dans les années 1970 à l’initiative du ministre de l’urbanisme et du logement. Ces structures sont principalement gérées par des collectivités
locales, des organismes sociaux ou des organismes sans but lucratif et par ailleurs le secteur lucratif n’en a jamais créé ;
- certains établissements accueillant majoritairement des publics très spécifiques : personnes
handicapées âgées (notamment les déficients visuels), membres de congrégations, prêtres âgés… Leur zone d’activité peut être large (départementale, régionale voire nationale) selon les spécificités du
public accueilli ;
- les unités d’accueil de jour et d’hébergement temporaire.
En revanche, les autres établissements seront considérés comme concurrentiels sauf s’il
n’existe aucun organisme lucratif intervenant dans le même domaine d’activité dans un rayon significatif de kilomètres autour de l’établissement.
La notion de « rayon significatif de kilomètres » doit s’apprécier en fonction des voies de
communication existantes dans la zone géographique dans laquelle est implantée la mutuelle et qui permettent un parcours des distances plus ou moins rapide (présence d’autoroutes ou de voies de
communications rapides, zone de montagne…).
En l’absence d’organisme lucratif concurrent (société commerciale ou organisme privé ou public
fiscalisé en raison de sa lucrativité) et sous réserve du caractère désintéressé de sa gestion, l’établissement sera considéré comme non lucratif.
Etape n° 3 : la mutuelle exerce-t-elle son activité dans des conditions similaires à
celles d’un organisme du secteur lucratif ?
Pour être considérées comme non lucratives, les activités concurrentielles doivent être
exercées selon des modalités différentes de celles des entreprises du secteur lucratif. Afin de vérifier la réalisation de cette condition, il conviendra d’analyser les critères suivants, classés en
fonction de l’importance décroissante qu’il convient de leur accorder.
Produit
La prestation offerte aux personnes âgées accueillies comprend l’hébergement en chambre, un
service de restauration, la présence permanente d’un personnel spécialisé, les soins, une aide à la vie quotidienne assurée par des agents de service et l’entretien des effets personnels.
Les établissements non lucratifs proposent une prise en charge globale spécialisée dans les
soins destinés aux personnes âgées qu’ils accueillent et tarifée en vertu des dispositions des articles
L.313-12 du code de l'action sociale et des familles, L.314-2 du code de l'action sociale et des
familles et D.313-16 et suivants du code de l’action sociale et des familles. Celle-ci permet une
coordination des soins apportés à l’usager et financés par un forfait journalier de soins.
Lorsque la mutuelle respecte ce critère et que l’organisme du secteur lucratif auquel elle est
comparée au sein de la zone géographique ne le fait pas, il est admis que le « produit » de la mutuelle satisfait un besoin qui n’est pas pris en compte par le marché de façon satisfaisante.
A défaut, l’existence d’un accompagnement social des personnes qui se traduit notamment par
une animation effectuée par des bénévoles, des associations proches (quartiers, familles, autres personnes âgées, écoles…) ou des collectivités et qui ne donne lieu à aucune facturation aux résidents,
si ce n’est une éventuelle participation symbolique aux frais engagés (sortie, spectacles extérieurs…), sera un élément d’appréciation positive.
Par ailleurs, l’octroi de certains types de financement (Ex : prêt locatif social) peuvent
constituer des indices de non lucrativité car l’établissement bénéficiaire doit notamment s’engager à accueillir certaines catégories de public et à plafonner les tarifs d’hébergement en lien avec les
plafonds du logement social.
Public
Il convient de vérifier si l’établissement accueille des publics spécifiques qui ont
faiblement accès aux organismes lucratifs concurrents, notamment selon les critères qui suivent.
Ainsi, la présence de bénéficiaires de l’aide sociale ou de l’allocation personnalisée
d’autonomie (APA) (NB : l’Allocation personnalisée d’autonomie en établissement finance le budget dépendance), lorsque de telles personnes ne sont pas accueillies par les organismes concurrents,
constituera un indice de non-lucrativité. Si sur une période donnée, l’établissement accueille peu de bénéficiaires de ces catégories, ce critère ne peut être considéré en soi comme un élément de
lucrativité.
La présence de publics spécifiques (même minoritaires dès lors que ces personnes n’ont pas
accès aux organismes lucratifs concurrents) ou l’accueil d’un public majoritairement issu des franges les plus modestes de la population constituent également des indices de non-lucrativité.
Prix
La comparaison du prix proposé par la mutuelle et par l’organisme du secteur lucratif auquel
elle est comparée doit se faire à un niveau d’analyse détaillé et l’existence d’un prix identique ou d’une moyenne de prix identiques ou voisins pour des pratiques similaires ne constitue qu’un indice
de lucrativité. En effet, il apparaît par exemple que :
- dans le secteur mutualiste, il n’y a pas en principe de supplément de prix facturés aux
résidents en fonction de services particuliers ; le tarif hébergement est un prix « tout compris » pour les prestations correspondantes (hébergement, pension complète, frais de blanchissage du linge,
animation) entrant dans l’objet de l’établissement ;
- dans le cas des établissements habilités à recevoir des bénéficiaires de l’aide sociale, les
conditions d’affectation du résultat dégagé par l’établissement font l’objet d’un contrôle de l’autorité de tarification et influent sur la fixation des prix applicables. Pour ces organismes, le
critère de prix est considéré comme rempli.
Publicité
De façon générale, tant que la mutuelle se borne à réaliser des opérations d’information sur
ses prestations, il est admis que cette information ne constitue pas un indice de lucrativité fiscale. Bien entendu, la mutuelle ne doit pas se livrer à des campagnes de publicité à destination d’un
public indifférencié. | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000180 | https://bofip.impots.gouv.fr/bofip/6862-PGP.html/identifiant=BOI-ANNX-000180-20130422 | 2013-04-22 00:00:00 | 1eb71936cd8812105e323dc0b289ee9b2f755a93c61651dfeb9f3fb327c1420e | [
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] |
Entre Maître ………………………………., notaire,
Domicilié(e) à ……………………………………
ou la société ………………………………., représentée par ………………………….
Domiciliée à
d’une part,
Et
Le directeur départemental ou régional des Finances publiques
de………………………………………………………………………………...
ou le délégataire du directeur général des Finances publiques - service de la gestion fiscale -
sous-direction des professionnels et de l’action en recouvrement - bureau GF-2B,
d’autre part,
Il est arrêté et convenu ce qui suit :
1) Le notaire, personne physique, ou son délégataire s’il s’agit d’une personne morale, est
tenu à l’égard de ses clients qui lui remettent les pièces justificatives des charges correspondantes aux déductions de leur revenu global, aux réductions ou aux crédits d’impôts qu’ils demandent, de
respecter les missions et les obligations définies à l’article 170 ter du code général des impôts (CGI).
Il s’engage :
- à réceptionner l’ensemble des pièces justificatives déposées et présentées par le client à
l’appui de chaque déduction du revenu global, réduction ou crédit d’impôt concerné par le dispositif et mentionné à
l’article 95 ZN de l’annexe II au CGI ;
- à établir la liste de ces pièces en indiquant les montants y figurant ;
- à attester de l’exécution de ces opérations ;
- à conserver ces pièces, sous forme papier ou dématérialisée, jusqu’à l’extinction du délai
de reprise de l’administration fiscale (les pièces conservées sous forme dématérialisée devront pouvoir, à tout moment dans le délai de conservation, être éditées en garantissant leur parfaite
conformité et inaltérabilité) ;
- à communiquer à l’administration fiscale, sur sa demande, les pièces justificatives
concernées ainsi que la liste récapitulative de ces pièces dans un délai de trente jours à compter de la notification de la demande de l’administration. Cette communication, si elle est effectuée sous
forme électronique, doit comporter des éléments d’authentification tels que la signature électronique ;
- à télétransmettre à l’administration fiscale, conformément aux dispositions de
l’article 1649 quater B ter du CGI, les déclarations annuelles des revenus de ses clients ayant donné leur accord
à cet effet dans les conditions fixées par l’article 95 ZD de l’annexe II au CGI, ainsi que les annexes à ces
déclarations ;
- à respecter ses obligations fiscales déclaratives et de paiement, ainsi que celles de ses
dirigeants et administrateurs pour les personnes morales ;
- à informer ses clients, d’une part, que les modalités de contrôle de l’administration
fiscale à leur égard ne sont pas modifiées par le présent dispositif et, d’autre part, de leur obligation de conserver un exemplaire des pièces justificatives afin de répondre, le cas échéant, aux
demandes de l’administration.
2) Par ailleurs, le notaire, personne physique, ou son délégataire s’il s’agit d’une personne
morale, s’engage à établir avec chacun de ses clients, qui le signe, un contrat ou une lettre de mission spécifique qui indique l’ensemble des engagements du professionnel prévus dans la présente
convention.
Ce contrat ou lettre de mission précise également les droits et obligations de chacune des
parties et, le cas échéant, les conditions financières de la prestation.
En outre, il prévoit que le client s’engage à donner son accord au notaire, personne physique,
ou son délégataire s’il s’agit d’une personne morale, pour que ce dernier procède à la télétransmission de sa déclaration annuelle de revenus et ses annexes et comporte l’obligation pour le client de
lui remettre, ès qualités de tiers de confiance, les justificatifs mentionnés à l’article 170 ter du CGI.
3) Le non-respect des engagements pris par le notaire, personne physique, ou son délégataire
s’il s’agit d’une personne morale, entraîne la résiliation de la convention par le directeur départemental ou régional des Finances publiques ou le délégataire du directeur général des Finances
publiques.
Le notaire, personne physique, ou son délégataire s’il s’agit d’une personne morale, en
informe ses clients et leur restitue les pièces qu’il détient dans les trois mois qui suivent la date de notification de la résiliation.
Une nouvelle demande de convention ne peut être déposée par le notaire, personne physique, ou
son délégataire s’il s’agit d’une personne morale, qu’à l’expiration d’un délai de six mois suivant la date de la résiliation ou de caducité sous réserve qu’il ne fasse plus l’objet d’une suspension
et qu’il soit toujours membre de l’organisme représentant au niveau national la profession dont il dépend.
4) La présente convention entre en vigueur le premier jour ouvré qui suit la date de la
signature par le directeur départemental ou régional des Finances publiques ou le délégataire du directeur général des Finances publiques.
Elle est valable pour une durée de trois ans à compter de la date de prise d’effet de la
convention et renouvelable une fois par tacite reconduction pour la même durée, sauf dénonciation par l’une des parties signataires trois mois au moins avant la date d’expiration de la convention en
cours.
Elle est ni cessible, ni transmissible. | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000179 | https://bofip.impots.gouv.fr/bofip/7030-PGP.html/identifiant=BOI-LETTRE-000179-20150902 | 2015-09-02 00:00:00 | e9a3081047cc6ebc92dccc18654359b3fe713727e6366034670c9e3751ace7d3 | [
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null | Bulletin officiel des finances publiques - impôts | BOI-FORM-000022 | https://bofip.impots.gouv.fr/bofip/7530-PGP.html/identifiant=BOI-FORM-000022-20130916 | 2013-09-16 00:00:00 | null | null |
I. Vente forcée d'immeubles
1
Conformément aux dispositions de
l'article
L148
du livre des procédures fiscales (LPF), l'officier ministériel ou l'avocat qui doit rédiger le cahier des charges en vue de la vente forcée d'immeubles peut recevoir de l'administration des
finances publiques communication de tous les renseignements concernant la situation locative des biens saisis.
II. Dissolution du régime matrimonial
10
Aux termes de
l'article
L149
du LPF, l'officier ministériel, chargé de procéder au partage et à la liquidation des biens des époux en cas de dissolution du régime matrimonial, par divorce ou par décès, peut recevoir de
l'administration des finances publiques communication de tous les renseignements sur la situation fiscale des époux pour la période où ceux-ci étaient tenus solidairement au paiement de l'impôt.
A. Portée de la dérogation
20
Ces dispositions ont exclusivement pour objet de permettre à l'officier ministériel dont il s'agit d'obtenir la communication des éléments d'information nécessaires à la
répartition du passif fiscal des ex-conjoints, lorsque ces derniers sont en désaccord sur ce point, ou au rétablissement de la répartition normale de ce passif qui a pu, le cas échéant, se trouver
modifiée par le jeu des règles relatives à la solidarité.
B. Bénéficiaires de la dérogation
30
L'officier ministériel bénéficiaire de ces dispositions peut être notamment :
- le notaire désigné par les époux, demandant conjointement le divorce, dans le projet de convention définitive qui, annexé à la demande initiale, doit être présenté au
juge aux affaires matrimoniales ;
- le notaire, ou le professionnel ayant en outre la qualité d'officier ministériel, qualifié pour établir un projet de règlement des prestations et pensions après divorce
et que le juge aura désigné ;
- le notaire auquel le juge a donné mission de dresser un projet de liquidation du régime matrimonial.
C. Justifications
40
Il appartient au notaire ainsi chargé du règlement des conséquences pécuniaires du divorce de justifier, le cas échéant, auprès du service des impôts, par tous moyens à
sa convenance, que la mission à lui confiée s'inscrit bien dans le cadre des prévisions des textes applicables en la matière.
III. Publicité foncière
50
En vertu de
l'article
5 du décret
n°55-22
du 4 janvier
1955
portant réforme de la publicité foncière, tout acte ou décision judiciaire sujet à publicité dans un service chargé de la publicité foncière doit contenir les nom, prénoms dans l'ordre de l'état
civil, domicile, date, lieu de naissance et profession des parties, ainsi que le nom de leur conjoint.
60
Ces divers renseignements d'identité doivent être certifiés par un notaire, huissier de justice, avocat, administrateur au redressement judiciaire, liquidateur judiciaire
ou une autorité administrative, au pied de tout bordereau, extrait, expédition ou copie, déposé pour l'exécution de la formalité.
70
L'article
L150
du LPF dispose que le signataire du certificat d'identité mentionné à
l'article
5 du décret
n° 55-22
du 4 janvier 1955 peut recevoir de l'administration des finances publiques communication des renseignements d'identité nécessaires à la rédaction de ce certificat.
IV. Paiement direct des pensions alimentaires
80
Aux termes de
l'article L.
213-1 du code des procédures civiles d'excécution (CPCE), « tout créancier d'une pension alimentaire peut se faire payer directement le montant de cette pension par les tiers débiteurs de sommes
liquides et exigibles envers le débiteur de la pension. Il peut notamment exercer ce droit entre les mains de tout débiteur de salaires, produits du travail ou autres revenus, ainsi que de tout
dépositaire de fonds ».
La demande de paiement direct, faite par l'intermédiaire d'un huissier de justice, est recevable dès qu'une pension alimentaire, au sens large, fixée par une décision
judiciaire devenue exécutoire, n'a pas été payée à son terme. Cette procédure peut également trouver à s'appliquer au recouvrement de la contribution aux charges du mariage prévue par
l'article
214 du code civil ainsi qu'a celui de la rente prévue par
l'article
276 du code civil et des subsides visés par
l'article
342 du code civil. Elle concerne, non seulement les termes à échoir de la pension alimentaire, mais également, le cas échéant, les termes échus pour les six derniers mois précédant la notification
de la demande de paiement direct.
90
En vertu de
l'article
L151
du LPF, l'administration des finances publiques est tenue de communiquer à l'huissier de justice, chargé par le créancier de former la demande de paiement direct d'une pension alimentaire, tous
les renseignements dont elle dispose ou peut disposer permettant de déterminer l'adresse du débiteur de la pension, l'identité et l'adresse de son employeur ou de toute autre personne débitrice ou
dépositaire de sommes liquides ou exigibles.
100
Par ailleurs,
l'article L.
213-5 du code des procédures civiles d'exécution prévoyant que lorsqu'une administration publique est subrogée dans les droits d'un créancier d'aliments, celle-ci peut elle-même former la demande
de paiement direct et se prévaloir du droit de communication reconnu à l'huissier de justice normalement chargé de mettre en œuvre la procédure, il convient, dans les mêmes conditions, de donner une
suite favorable aux demandes de renseignements qui émaneraient des administrations concernées.
V. Huissier chargé de l'exécution d'un titre exécutoire
110
Conformément aux dispositions de
l'article
L. 152-1 du CPCE, reprises
sousl'article
L151A
du LPF, les administrations fiscales communiquent à l'huissier de justice chargé de l'exécution, porteur d'un titre exécutoire, les renseignements qu'elles détiennent permettant de déterminer
l'adresse du débiteur, l'identité et l'adresse de son employeur ou de tout tiers débiteur ou dépositaire de sommes liquides ou exigibles et la composition de son patrimoine immobilier, à l'exclusion
de tout autre renseignement, sans pouvoir opposer le secret professionnel.
VI. Administrateurs, mandataires ou liquidateurs judiciaires agissant dans le cadre d'une procédure de sauvegarde, de redressement ou de liquidation judiciaires
120
L'article
L622-6
du
code de commerce prévoit que, dans le cadre d'une procédure de sauvegarde, l'administrateur ou, s'il n'en a pas été nommé, le mandataire judiciaire peut obtenir communication par les
administrations et organismes publics des renseignements de nature à lui donner une exacte information sur la situation patrimoniale du débiteur.
Peuvent ainsi être communiqués dans ce cadre les renseignements détenus par l'administration relatifs aux éléments meubles et immeubles de l'actif du débiteur (comptes
bancaires, comptes-titres, immeubles possédés par le débiteur, etc.) et éléments du passif (dettes fiscales, etc.).
Ces dispositions sont également applicables dans le cadre d'une procédure de redressement judiciaire
(article
L631-14
du code de commerce) ou de liquidation judiciaire
(article
L641-4
du code de commerce). | Bulletin officiel des finances publiques - impôts | BOI-DJC-SECR-10-20-60 | https://bofip.impots.gouv.fr/bofip/7723-PGP.html/identifiant=BOI-DJC-SECR-10-20-60-20120912 | 2012-09-12 00:00:00 | 90c3617627c392d3774208d0c4104ad4a4081360f44296c440f3ab905125a9a0 | [
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1
Les règles issues de
l'article 78 de la loi de
finances pour 2002 sont entrées en vigueur à compter du 1er janvier 2002 pour tous les fonds communs de placement à risques (FCPR) créés à compter de cette date, quelle que soit leur nature, ainsi
que pour tous les FCPR fiscaux existants à cette date. Elles s'appliquent également sur option aux FCPR juridiques existant au 1er janvier 2002.
Les FCPR juridiques n'ayant pas opté pour le nouveau régime issu de la
loi de finances pour 2002
demeurent soumis au régime antérieur. Il convient dans ce cas de se reporter au BOI-IS-BASE-60-20-20.
L'article 78 de la loi de
finances pour 2002 a modifié les règles de composition de l'actif des FCPR. Le quota d'investissement minimum en titres non cotés est désormais uniformisé à 50 % pour l'ensemble des FCPR qu'ils
soient juridiques ou fiscaux.
Les règles de composition de l'actif constituent dorénavant un socle commun à tous les FCPR.
Par ailleurs,
l'article 38 de la loi de
finances pour 2005 a modifié les règles d'investissement des FCPR afin de prendre en compte :
- les nouvelles définitions des titres de sociétés résultant de
l'ordonnance n° 2004-604 du
24 juin 2004 portant réforme du régime des valeurs mobilières émises par les sociétés commerciales ;
- d'accompagner la réforme des marchés boursiers d'Euronext intervenue le 21 février 2005 et la
disparition corrélative en France du nouveau marché, en rendant éligibles au quota d'investissement de 50 % des FCPR, dans la limite de 20 % de l'actif du fonds, les titres émis par des sociétés
cotées sur un marché réglementé ou organisé européen dont la capitalisation boursière est inférieure à 150 millions d'euros.
10
Sont examinés successivement :
- les règles de composition de l'actif et les modalités de calcul du quota (Sous-section 1,
BOI-IS-BASE-60-20-10-10) ;
- la période de pré-liquidation, les régimes transitoires et mesures particulières
(Sous-section 2, BOI-IS-BASE-60-20-10-20). | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-60-20-10 | https://bofip.impots.gouv.fr/bofip/7729-PGP.html/identifiant=BOI-IS-BASE-60-20-10-20120912 | 2012-09-12 00:00:00 | 63d82be7092277826857243a5451c987f1551667f2c112270606efd65472934c | [
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1
Les communes peuvent instituer la taxe d'enlèvement des ordures ménagères (TEOM) dès lors
qu'elles assurent au moins la collecte des déchets des ménages.
De même, les établissements publics de coopération intercommunale (EPCI) visés à
l'article 1609 quater du code général des impôts (CGI) et à
l'article 1379-0 bis du CGI peuvent instituer la taxe d'enlèvement des ordures ménagères dès lors qu'ils bénéficient de
la compétence prévue à l'article L. 2224-13 du code général des collectivités territoriales (c'est à
dire la compétence « élimination et traitement » des déchets des ménages) et qu'ils assurent au moins la collecte des déchets des ménages.
Les communes et leurs EPCI qui ont institué la TEOM peuvent également intégrer une part variable
incitative à la TEOM afin de tenir compte de la quantité, du mode de collecte et de la nature des déchets produits.
10
Le présent titre évoque successivement :
- les règles relatives à l'établissement de la taxe (champ d'application, assiette,
exonérations, redevables, contentieux, etc.) [chapitre 1, BOI-IF-AUT-90-10] ;
- les délibérations instituant la TEOM (chapitre 2,
BOI-IF-AUT-90-20) ;
- les délibérations relatives à la fixation des taux et tarifs de la TEOM (chapitre 3,
BOI-IF-AUT-90-30) ;
- les délibérations relatives à l'assiette de la TEOM (chapitre 4,
BOI-IF-AUT-90-40). | Bulletin officiel des finances publiques - impôts | BOI-IF-AUT-90 | https://bofip.impots.gouv.fr/bofip/7970-PGP.html/identifiant=BOI-IF-AUT-90-20140527 | 2014-05-27 00:00:00 | ecc629fc8477211e7ff86397ef57d210e5add48ede4e649b3074c61174285eaf | [
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] |
I. Lors du transfert du domicile fiscal hors de France
A. Lors du premier transfert
1
Il est rappelé que le droit de reprise de l'administration s'exerce dans les conditions de droit
commun.
1. Préalablement au transfert de domicile fiscal hors de France
10
En application de
l'article 91 duodecies de l'annexe II au code général des impôts (CGI), le contribuable qui entend
bénéficier du sursis de paiement sur option prévu au V de l'article 167 bis du CGI doit déposer dans les trente jours
précédant le transfert de son domicile fiscal hors de France le formulaire spécial n° 2074-ET (CERFA 14554) disponible sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire".
20
Il mentionne distinctement dans le formulaire n° 2074-ET (CERFA 14554) précité
le montant des plus-values latentes. Il y déclare également le montant de l'impôt correspondant à ces plus-values latentes ainsi que les éléments de calcul de cet impôt.
30
Il effectue également sur ce même formulaire la demande de sursis de paiement.
40
A cette fin, le contribuable y mentionne le nom, la dénomination sociale ainsi que l’adresse
de son représentant fiscal. Ce dernier s’engage, sur le même formulaire, à remplir les formalités et obligations qui lui incombent.
50
Le formulaire n° 2074-ET (CERFA 14554) est déposé au service des impôts des
particuliers non résidents dans les trente jours précédant le transfert par le contribuable de son domicile fiscal hors de France.
60
Par ailleurs, le contribuable qui entend bénéficier du sursis de paiement sur option doit
faire parvenir au service des impôts des particuliers non résidents une proposition de garantie simultanément au dépôt du formulaire n°2074-ET(CERFA 14554) soit dans les trente jours
précédant le transfert par le contribuable de son domicile fiscal hors de France.
Lorsque le contribuable ne demande pas l'application du sursis de paiement ou que celui-ci est
refusé (par exemple, en cas de défaut de garanties ou de garanties insuffisantes), l'impôt est recouvré dans les conditions de droit commun.
70
Des dispositions dérogatoires à ces obligations sont prévues au
V-A § 270 à 290 pour les transferts de domicile fiscal intervenus entre le 3 mars 2011 et le 1er juin 2012.
80
En cas de transfert de domicile fiscal dans l'un des États membres de l’UE ou parties à
l’accord sur l’EEE mentionnés au premier tiret du BOI-RPPM-PVBMI-50-10-30 au III-A § 40 (sursis de paiement de droit) ou en cas de transfert de domicile fiscal dans
un État autre que ceux ci sans demande de sursis de paiement, le contribuable n'est pas soumis à l'obligation déclarative prévue dans le I-A-1 § 10.
2. L'année suivant le transfert de domicile fiscal hors de France
90
En application de
l'article 91 undecies de l'annexe II au CGI, le contribuable doit déposer l’année suivant le transfert de son
domicile fiscal hors de France la déclaration d'ensemble des revenus n° 2042 (CERFA 10330), la déclaration annexe n° 2042-C (CERFA 11222) et le formulaire spécial n°
2074-ET (CERFA 14554) dans le délai de droit commun prévu à l'article 175 du CGI. Ces déclarations sont
disponibles sur le site www.impots.gouv.fr à la
rubrique "recherche de formulaire".
100
Cette obligation déclarative concerne l'ensemble des contribuables assujettis au dispositif
d'exit tax, y compris ceux ayant demandé à bénéficier du sursis de paiement sur option dans les conditions prévues au I-A-1 § 10. Dans ce cas, la
déclaration n° 2074-ET (CERFA 14554) déposée dans les conditions prévues au I-A-2 § 90 est identique à celle déposée préalablement au transfert de domicile fiscal
hors de France ou, le cas échéant à la déclaration 2074-ET-D (CERFA 14918) déposée dans les conditions prévues au V-B § 300.
110
Le contribuable doit mentionner distinctement sur le formulaire spécial n°
2074-ET(CERFA 14554) le montant des plus-values latentes.
Ce formulaire spécial mentionne en outre la date du transfert du domicile fiscal hors de
France, l’adresse du nouveau domicile fiscal, le montant de l’impôt correspondant aux plus-values et créances ainsi que les éléments nécessaires au calcul de cet impôt.
120
Le contribuable reporte sur la déclaration de revenus n° 2042-C (CERFA
11222)la somme des plus-values latentes, des créances trouvant leur origine dans une clause de complément de prix et des plus-values précédemment placées en report d'imposition et, le cas échéant, le
montant de l'impôt en sursis de paiement.
130
Les déclarations n° 2042 (CERFA 10330), 2042-C (CERFA
11222), 2074-ET (CERFA 14554)disponibles sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire" sont déposées au service des impôts des particuliers dont dépendait le contribuable avant le transfert de son domicile fiscal hors de France.
B. Lors des transferts suivants
140
Le contribuable doit informer, sur papier libre, le service des impôts des particuliers non
résidents de tout transfert de domicile fiscal postérieur à son transfert de domicile fiscal hors de France initial, et ce dans les deux mois suivant le transfert concerné.
150
Lorsque le contribuable bénéficie du sursis de paiement de droit et transfère son domicile
fiscal de l’un des États membres de l’UE ou parties à l’accord sur l’EEE mentionnés au premier tiret du BOI-RPPM-PVBMI-50-10-30 au III-A § 40 vers un État autre que
l'un des États membres de l’UE ou parties à l’accord sur l’EEE mentionnés à ce même paragraphe, il est mis fin au sursis de paiement de droit.
Le contribuable doit alors acquitter l'impôt calculé lors du transfert de domicile fiscal hors
de France.
Il peut toutefois demander à bénéficier du sursis de paiement dans les conditions prévues au
BOI-RPPM-PVBMI-50-10-30 au III-B-2-d § 180. A cette fin, il doit faire la demande de sursis de manière expresse sur la déclaration n°2074-ET
(CERFA 14554). Celle ci doit être déposée, accompagnée des garanties constituées dans les conditions prévues au BOI-RPPM-PVBMI-50-10-30 au III-B-2-d § 370 précité, dans les trente
jours précédant le transfert de son domicile fiscal hors de l’un des États membres de l’UE ou parties à l’accord sur l’EEE mentionnés au premier tiret du
BOI-RPPM-PVBMI-50-10-30 au III-A § 40.
160
Lorsque le contribuable bénéficie du sursis de paiement sur option et transfère son domicile
fiscal d'un État autre que l'un des États membres de l’UE ou parties à l’accord sur l’EEE mentionnés au premier tiret du BOI-RPPM-PVBMI-50-10-30 au III-A § 40 vers
l'un des États membres de l’UE ou parties à l’accord sur l’EEE mentionnés à ce même tiret, le sursis de paiement de droit se substitue, le cas échéant, au sursis de paiement sur option.
Dans ce cas, le contribuable peut demander la levée des garanties au service des impôts des
particuliers non résidents lors du dépôt des déclarations 2042 (CERFA 10330) , 2042-C (CERFA 11222) et 2074-ET (CERFA 14554)
disponibles sur le site www.impots.gouv.fr à la
rubrique "recherche de formulaire" l'année suivant le transfert de domicile fiscal dans l'un des États membres de l’UE ou parties à l’accord sur l’EEE mentionnés au premier tiret du
BOI-RPPM-PVBMI-50-10-30 au III-A § 40 précité.
L’obligation de représentation fiscale cesse à cette même date.
165
Cependant, si après les transferts de domicile fiscal effectués conformément aux dispositions
du second tiret du BOI-RPPM-PVBMI-50-10-30 au III-A § 40, le contribuable transfère de nouveau son domicile fiscal dans un État autre que l'un des États membres de
l'UE ou parties à l'accord sur l'EEE mentionnés au premier tiret du BOI-RPPM-PVBMI-50-10-30 au III-A § 40 précité , il est mis fin au sursis de paiement de droit lors de ce nouveau
transfert. Le contribuable peut demander à bénéficier du sursis de paiement sur option sur l'imprimé n° 2074-ET (CERFA 14554)déposé dans les trente jours précédant ce nouveau
transfert de domicile fiscal accompagné des garanties constituées dans les conditions prévues au BOI-RPPM-PVBMI-50-10-30 au III-B-2-d § 180.
170
De même, dans le cas où le contribuable n'a pas bénéficié du sursis de paiement sur option
lors du transfert de son domicile fiscal hors de France dans un État autre que l'un des États membres de l’UE ou parties à l’accord sur l’EEE mentionnés au premier tiret du
BOI-RPPM-PVBMI-50-10-30 au III-A § 40 (le paiement a été effectué l'année suivant le transfert initial du domicile fiscal), il est admis que le contribuable peut
demander la restitution de l'impôt sur le revenu et des prélèvements sociaux (BOI-RPPM-PSOC) dans les conditions prévues au IV § 250 sur
l'imprimé n° 2074-ET (CERFA 14554) déposé l'année suivant le transfert de domicile fiscal dans l'un des États membres de l’UE ou parties à l’accord sur l’EEE mentionnés au premier
tiret du BOI-RPPM-PVBMI-50-10-30 au III-A § 40 précité. Dans ce cas, le contribuable joint à sa demande de restitution la copie des avis d'imposition établis au titre de l'année du
transfert de son domicile fiscal hors de France.
II. Suivi annuel en cas de bénéfice du sursis de paiement
A. Obligation de dépôt de la déclaration
180
Dès lors qu'il bénéficie du sursis de paiement, de droit ou sur option, le contribuable est
soumis au dépôt de la déclaration d'ensemble des revenus n° 2042 (CERFA 10330) et 2042-C (CERFA 11222) et du formulaire spécial n°2074-ET (CERFA
14554) disponibles sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire" . Il est donc tenu de déposer chaque année, à compter de l'année qui suit celle du transfert de son domicile fiscal hors de France, les déclarations n° 2042 (CERFA
10330), 2042-C (CERFA 11222) et 2074-ET (CERFA 14554) au service des impôts des particuliers non résidents dans le délai prévu à
l'article 175 du CGI.
190
Le contribuable indique donc chaque année sur la déclaration n° 2042-C
(CERFA 11222) le montant total de l'impôt pour lequel il bénéficie du sursis de paiement.
200
En outre, il joint à cette déclaration le formulaire annexe n° 2074-ET(CERFA
14554) faisant apparaître le montant de l'impôt pour lequel le sursis de paiement n'est pas expiré et le montant des plus-values et créances correspondantes en distinguant les plus-values latentes,
les créances trouvant leur origine dans une clause de complément de prix et les plus-values placées précédemment en report d'imposition.
B. Sanction en cas de non-respect de l'obligation
210
Le défaut de production des déclarations n° 2042 (CERFA 10330),
2042-C (CERFA 11222)et 2074-ET (CERFA 14554) ou l'omission de tout ou partie des renseignements qui doivent y figurer entraîne l'exigibilité de l'impôt en sursis si le
contribuable n'a pas régularisé sa situation dans les trente jours suivant la notification d'une mise en demeure adressée au contribuable ou, le cas échéant, à son représentant.
III. Expiration du sursis de paiement
220
Le contribuable est tenu de déposer les déclarations n° 2042 (CERFA
10330), 2042-C (CERFA 11222) et 2074-ET (CERFA 14554) disponibles sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire" l'année suivant l'expiration du sursis de paiement au service des impôts des particuliers non résidents dans le délai prévu à
l'article 175 du CGI.
Il déclare sur la déclaration n° 2074-ET (CERFA 14554) la nature et la date
de l'événement, intervenu au cours de l'année considérée, qui a entraîné l'expiration du sursis de paiement, le montant des plus-values latentes concernées par l'événement, les éléments de calcul et
les justificatifs correspondants en cas de modification des montants de plus-values latentes constatées initialement lors du transfert de domicile fiscal hors de France, le montant de l'impôt
exigible.
Le contribuable diminue en conséquence le montant de l'impôt porté sur la déclaration n°
2042-C(CERFA 11222) déposée au titre de l'année d'expiration du sursis de paiement.
Le contribuable acquitte l'impôt pour lequel le sursis de paiement a expiré auprès du service
des impôts des particuliers non résidents au moment du dépôt des déclarations n° 2042 (CERFA 10330), 2042-C (CERFA 11222) et 2074-ET (CERFA 14554)
disponibles sur le site www.impots.gouv.fr à la
rubrique "recherche de formulaire", soit dans le délai prévu à l'article 175 du CGI. Il joint à l’appui de son paiement une copie des avis d’imposition établis au titre de l'année du transfert de
domicile fiscal hors de France.
230
Si le contribuable n'acquitte pas l'impôt dont le sursis a expiré dans ce délai, la majoration
de 10 % prévue à l'article 1730 du CGI correspondant au montant d'impôt concerné est exigible.
240
En cas de décès du contribuable ayant transféré son domicile fiscal hors de France, les
déclarations n° n° 2042 (CERFA 10330), 2042-C (CERFA 11222) et 2074-ET (CERFA 14554) doivent être déposées, avec le paiement correspondant, par les
héritiers ou ayants droit dudit contribuable l’année suivant le décès.
IV. Cas de dégrèvement ou de restitution
250
En cas de survenance de l'un des événements entraînant le dégrèvement ou la restitution de
l'impôt dans les conditions prévues aux BOI-RPPM-PVBMI-50-10-40, BOI-RPPM-PVBMI-50-20 au IV § 100 et
BOI-RPPM-PVBMI-50-30 au IV § 120 , le contribuable ou, en cas de décès, ses héritiers ou ayants droit doivent déposer les déclarations n° 2042
(CERFA 10330), 2042-C (CERFA 11222) et 2074-ET (CERFA 14554) disponibles sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire" l'année suivant la réalisation de cet événement dans le délai prévu à l'article 175 du CGI.
260
Il mentionne sur la déclaration n°2074-ET (CERFA 14554)la nature et la date
de cet événement et demande, selon le cas, le dégrèvement ou la restitution de l'impôt concerné par cet événement. Il déclare également sur cette déclaration le montant des plus-values latentes
concernées par l'événement, les éléments de calcul et les justificatifs correspondants, le montant de l'impôt à dégrever ou restituer.
Le contribuable diminue en conséquence le montant de l'impôt porté sur la déclaration n°
2042-C (CERFA 11222) déposée au titre de l'année d'expiration du sursis de paiement.
En cas de décès du contribuable ayant transféré son domicile fiscal hors de France, les
déclarations n° 2042 (CERFA 10330), 2042-C (CERFA 11222) et 2074-ET (CERFA 14554) doivent être déposées par les héritiers ou ayants droit dudit
contribuable l’année suivant le décès.
Lors de la demande de dégrèvement ou de restitution de l'impôt effectuée sur l'imprimé n°
2074-ET (CERFA 14554) dans les cas prévus au BOI-RPPM-PVBMI-50-10-40 aux I-A-1, 2, 3 § 10 à 90 et
BOI-RPPM-PVBMI-50-10-40 au I-C § 190 et au BOI-RPPM-PVBMI-50-30 aux IV-A-1et 2 § 160, le contribuable ou, le cas échéant, ses
héritiers ou ayants droit, doivent justifier que les titres figurent dans les comptes-titres du contribuable à la date de l'événement à l'origine de la demande de dégrèvement ou de restitution,
notamment par la production d'un état établi par le teneur de compte mentionnant les titres concernés et leur nombre.
La restitution de l'impôt n'ouvre pas droit au versement d'intérêts moratoires au
contribuable.
V. Dispositions transitoires
A. Transfert de domicile fiscal intervenu entre le 3 mars 2011 et le 1er juin 2012 : modalités particulières de
déclaration
270
En cas de transfert de domicile fiscal hors de France dans un État autre que l’un des États
membres de l’UE ou parties à l’accord sur l’EEE mentionnés au premier tiret du BOI-RPPM-PVBMI-50-10-30 au III-A § 40 entre le 3 mars 2011 et le 1er juin
2012, le contribuable qui entend bénéficier du sursis de paiement sur option doit déposer l’année suivant le transfert de son domicile fiscal la déclaration d'ensemble des revenus n°
2042 (CERFA 10 330), la déclaration annexe n° 2042-C (CERFA 11222) et le formulaire spécial n°2074-ET (CERFA 14918) disponibles sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire" dans le délai de droit commun prévu à l'article 175 du CGI.
Il n'est pas soumis aux obligations déclaratives et de constitution de garanties prévues au
I-A-1 § 10 préalablement à son transfert de domicile fiscal hors de France.
280
Le contribuable doit mentionner distinctement sur le formulaire spécial n° 2074-ET
(CERFA 14918) le montant des plus-values latentes, des créances trouvant leur origine dans une clause de complément de prix et des plus-values placées précédemment en report d'imposition .
Ce formulaire spécial mentionne en outre la date du transfert du domicile fiscal hors de
France, l’adresse du nouveau domicile fiscal, le montant de l’impôt correspondant aux plus-values et créances ainsi que les éléments nécessaires au calcul de cet impôt.
Le contribuable fait la demande du sursis de paiement sur option sur ce même formulaire.
Dans ce cas, le contribuable mentionne sur le formulaire n° 2074-ET (CERFA
14918) le nom, la dénomination sociale ainsi que l’adresse de son représentant fiscal. Ce dernier s’engage, sur le même formulaire, à remplir les formalités et obligations qui lui incombent.
290
Le contribuable reporte sur la déclaration de revenus n° 2042-C (CERFA
11222) la somme des plus-values latentes, des créances trouvant leur origine dans une clause de complément de prix et des plus-values placées précédemment en report d'imposition et, le cas échéant,
le montant de l'impôt en sursis de paiement.
Les déclarations n° 2042 (CERFA 10 330), 2042-C (CERFA
11222) et 2074-ET (CERFA 14918) disponibles sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire" sont déposées au service des impôts des particuliers dont dépendait le contribuable avant le transfert de son domicile fiscal hors de France.
Par ailleurs, le contribuable qui entend bénéficier du sursis de paiement sur option doit
faire parvenir au service des impôts des particuliers non résidents une proposition de garantie simultanément au dépôt des déclarations n° 2042 (CERFA 10 330),
2042-C(CERFA 11222) et 2074-ET (CERFA 14918), soit dans le délai prévu à l'article 175 du CGI.
B. Transfert de domicile fiscal intervenu entre le 28 septembre et le 31 décembre 2012 : complément de garantie
300
En cas de transfert de domicile fiscal hors de France dans un État autre que
l’un des États membres de l’UE ou parties à l’accord sur l’EEE mentionnés au premier tiret du BOI-RPPM-PVBMI-50-10-30 au III-A § 40 entre le 28 septembre et le 31
décembre 2012, le contribuable qui a demandé à bénéficier du sursis de paiement prévu au V de l'article 167 bis du CGI est
tenu, le cas échéant, de constituer auprès du service des impôts des particuliers non résidents, avant le 31 mars 2013, une proposition de complément de garantie accompagnée d'un formulaire n°
2074-ET-R (CERFA 14918) rectificatif disponible sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire". Le contribuable effectue sur le formulaire n° 2074-ET-R (CERFA 14918) rectificatif les modifications déclaratives induites par le passage à 24 % du taux d'imposition. | Bulletin officiel des finances publiques - impôts | BOI-RPPM-PVBMI-50-10-50 | https://bofip.impots.gouv.fr/bofip/8028-PGP.html/identifiant=BOI-RPPM-PVBMI-50-10-50-20130326 | 2013-03-26 00:00:00 | cf01c64743578d754833ab0f82b411581b50efa8c903b1a6cc765575a3ce240d | [
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