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1Le 4° de l'article 261 D du code général des impôts (CGI) exonère de la taxe sur la valeur ajoutée (TVA), sans possibilité d'option, les locations de logements meublés. Les modalités d’application de cette exonération sont présentées au II § 100 et suivants du BOI-TVA-CHAMP-30-10-50. Toutefois, ce principe d’exonération comporte des exceptions, commentées au BOI-TVA-CHAMP-10-10-50-20.Par ailleurs, la location de terrains de camping pourvus d’aménagements est soumise de plein droit à la TVA (II-B § 80 du BOI-TVA-CHAMP-10-10-50-30).10Le a de l'article 279 du CGI prévoit l’application du taux réduit de 10 % de la TVA aux prestations relatives :à certaines prestations d’hébergement dans le cadre du secteur hôtelier ou de secteurs ayant une fonction similaire ;aux locations de logements meublés à usage résidentiel assortie de certains services annexes ;aux locations de moyens d’hébergement et d’emplacements dans les terrains de campings et de caravanage classés.I. Hébergement hôtelier et parahôtelier et location meublée à usage résidentiel assortie de services annexesA. Prestations d’hébergement dans le cadre du secteur hôtelier ou de secteurs ayant une fonction similaire20Les prestations d’hébergement fournies dans le cadre du secteur hôtelier ou de secteurs ayant une fonction similaire (secteur dit « parahôtelier »), dès lors qu’elles ne sont pas exonérées de la TVA, sont taxées au taux réduit de 10 %.L’application du taux réduit suppose donc que les prestations d’hébergement satisfassent aux critères fixés au b du 4° de l’article 261 D du CGI, dont les modalités d’application sont commentées au BOI-TVA-CHAMP-10-10-50-20.S'agissant du taux applicable à la location de logements nus ou meublés à des opérateurs afin qu’ils y réalisent ces prestations d’hébergement, il convient de se reporter au § 10 du BOI-TVA-LIQ-30-20-10.B. Locations de logements meublés à usage résidentiel assorties de services annexes30Les locations de logements meublés à usage résidentiel relèvent du taux réduit de 10 % de la TVA lorsqu’elles ne sont pas exonérées de la TVA, c’est-à-dire lorsqu’elles sont assorties des services annexes mentionnés au b bis du 4° de l’article 261 D du CGI (II § 110 à 130 du BOI-TVA-CHAMP-10-10-50-20).Remarque : Ces locations peuvent intervenir notamment dans des résidences-services, des résidences étudiantes, des résidences « séniors », des habitats partagés (« coliving »), etc.S'agissant du taux applicable à la location de logements nus ou meublés à des opérateurs afin qu’ils y réalisent ces locations de logements, il convient de se reporter au § 10 du BOI-TVA-LIQ-30-20-10.C. Biens et services proposées conjointement aux prestations d’hébergement ou aux locations meublées à usage résidentiel40Les services proposés conjointement aux prestations mentionnées au I § 20 et 30 (téléphone, télévision, petit déjeuner, blanchissage, garage pour véhicules, soins de coiffure ou de beauté, droit d'usage d'installations sportives, excursions, visites, etc.), ainsi que les biens vendus dans ce cadre (cartes postales, bibelots, minibar, etc.) relèvent en principe du taux de la TVA qui leur est propre.Toutefois, en application de l’article 257 ter du CGI, ces biens et services relèvent du taux des prestations mentionnées au I-§ 20 et 30, dès lors qu’ils sont si étroitement liés à ces prestations qu’ils forment ensemble une opération unique, et qu’ils ont un caractère accessoire au sein de ladite opération unique (BOI-TVA-CHAMP-60-20).50L’existence d’un lien indissociable, du point de vue du consommateur, entre un service d’hébergement ou une location meublée et certains autres biens et services, rend en effet artificielle toute décomposition de l’ensemble ainsi formé. En conséquence, les différents éléments de cet ensemble doivent suivre le même régime en matière de TVA. À l’inverse, le fait que certains biens et services soient proposés de façon optionnelle est un indice tendant à dissocier ces services de la prestation d’hébergement ou de location meublée en elle-même (III § 130 à 210 du BOI-TVA-CHAMP-60-20).Exemple : Un établissement d’hébergement qui propose à ses clients des soins de beauté, de façon optionnelle et moyennant un supplément de prix, doit soumettre ce service au taux qui lui est propre, s’agissant d’une opération indépendante de la prestation d’hébergement en elle-même. Il en est de même des produits (souvenirs, denrées alimentaires, etc.) qui seraient vendus dans la boutique de l’établissement d’hébergement.60Le caractère accessoire d’un service au sein d’une opération d’hébergement ou de location meublée se traduit par son absence de finalité autonome. Ainsi, un service est accessoire dès lors qu’il a une fonction auxiliaire, telle que le fait de rendre techniquement ou matériellement possible la fourniture de l'élément principal, ou de la rendre plus facile ou de meilleure qualité, y compris en la complétant. Il en découle que sa valeur est nécessairement minime, voire marginale (III-C § 220 à 260 du BOI-TVA-CHAMP-60-20).Exemple : Au sein d’une opération d’hébergement, la mise à disposition d’une piscine n’a pas de finalité autonome du point de vue du client moyen, mais lui permet de bénéficier dans les meilleures conditions de la fourniture de ce logement, en la rendant de meilleure qualité.II. Locations de logements et d'emplacements dans les terrains de campings et de caravanage classés70Le a de l'article 279 du CGI soumet au taux réduit de 10 % de la TVA la fourniture de logements dans les terrains de campings classés et la location d'emplacements sur les terrains de campings classés.A. Opérateurs susceptibles de relever du taux réduit80Aux termes du a de l’article 279 du CGI, le taux réduit est susceptible de s’appliquer aux opérateurs exploitant des terrains de camping et de caravanage classés. Les modalités de ce classement, à caractère facultatif, sont prévues à l’article L. 332-1 du code du tourisme (C. tourisme), de l’article D. 332-1 du C. tourisme à l’article D. 332-13 du C. tourisme et à l’arrêté du 10 avril 2019 modifié fixant les normes et la procédure de classement des terrains de camping et de caravanage et des parcs résidentiels de loisirs.Sont donc susceptibles de relever du taux réduit les opérations portant sur des terrains de camping, des aires naturelles de camping et des terrains de stationnement de caravanes aménagés qui ont obtenu leur classement auprès d'Atout France selon la procédure fixée par l’arrêté du 10 avril 2019 modifié.90Demeurent soumis au taux normal les terrains de camping et de caravanage qui ne seraient pas classés selon la procédure mentionnée au II-A-1 § 80 et qui seraient, par exemple, seulement titulaires d’un label ou d’une marque garantissant un niveau de qualité de service.Toutefois, il est admis que les terrains de « camping à la ferme » subventionnés par le ministère de l'agriculture bénéficient du taux réduit. Relèvent de cette catégorie les terrains dotés d'aménagements répondant aux caractéristiques définies par la circulaire DARS/E.3 C 72 5017 du 25 février 1972 du ministère de l'agriculture.B. Opérations susceptibles de relever du taux réduit1. Locations de logements100Le taux réduit s’applique à la location de logements dans les terrains de campings classés. Il concerne ainsi la mise à disposition de caravanes, tentes, résidences mobiles de tourisme (mobil-homes) et habitations légères de loisirs assimilées à des installations fixes, spécialement aménagées pour un usage d’habitation et exclusivement réservées à cet usage.Remarque : La circonstance que ces biens comportent ou non des moyens de mobilité reste sans influence dès lors que le locataire les utilise comme des installations fixes et ne peut les déplacer.S'agissant du taux applicable à la location de logements par des exploitants de campings à des organismes intermédiaires, tels que des organismes à caractère social (mutuelles, comités d’entreprise, associations, etc.) ou des entreprises de tourisme (agences de voyages, organisateurs de séjours touristiques, etc.), afin qu’ils y réalisent ces prestations d’hébergement, il convient de se reporter aux règles énoncées au § 10 du BOI-TVA-LIQ-30-20-10.2. Locations d’emplacements110Le taux réduit s’applique également à la location d’emplacements sur les terrains de campings et de caravanage classés.En revanche, la location d’emplacements par des propriétaires de campings classés à une personne afin que ce dernier l’exploite s’identifie à une simple location de terrains aménagés et ne relève pas des activités relevant du taux réduit de 10 % prévu au a de l’article 279 du CGI (RM Authié n° 7152, JO Sénat du 17 février 1983, p. 275 [PDF - 5,70 Mo]).Tel est notamment le cas de la location consentie à une entreprise de tourisme (agence de voyages, organisateur de circuit touristique, etc.) lorsque celle-ci assure l'exploitation du terrain.3. Autres opérations réalisées par les exploitants de terrains de campings et de caravanage classés120Les activités commerciales (épicerie, buvette, etc.) données à bail à un intermédiaire concomitamment à la location de terrains constituent des opérations de location de fonds de commerce passibles du taux normal.S’agissant du taux applicable aux autres biens et services proposés à leurs clients par les exploitants de terrains de campings et de caravanage classés, il convient de se reporter aux principes exposés au I-C § 40 à 60. | Bulletin officiel des finances publiques - impôts | BOI-TVA-LIQ-30-20-10-10 | https://bofip.impots.gouv.fr/bofip/185-PGP.html/identifiant=BOI-TVA-LIQ-30-20-10-10-20240807 | 2024-08-07 00:00:00 | fffee51cd21084f9924b9efed26dcf82289b609c3aa77a6193548b1f549aef75 | [
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Actualité liée : [node:date:14314-PGP] : TVA - Extension de l'application du taux réduit de 5,5 % aux livres audio (loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, art. 35) - Taux applicable aux jeux de société et aux conteuses de livres audio - Rescrits1Le point 6 de l’annexe III de la directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée dispose que la fourniture, y compris en location dans les bibliothèques, de livres, de journaux et de périodiques, que ce soit sur un support physique ou par voie électronique, ou les deux (y compris les brochures, dépliants et imprimés similaires, les albums, livres de dessin ou de coloriage pour enfants, les partitions imprimées ou en manuscrit, les cartes et les relevés hydrographiques ou similaires), à l’exclusion des publications consacrées entièrement ou d’une manière prédominante à la publicité ou consistant entièrement ou d’une manière prédominante en un contenu vidéo ou de la musique audible, peuvent faire l’objet de l’application d’un taux réduit.Le 3° du A de l'article 278-0 bis du code général des impôts (CGI) met en œuvre cette faculté en soumettant à la taxe sur la valeur ajoutée (TVA) au taux réduit de 5,5 % les livraisons et les locations portant sur les livres fournis sur tout type de support physique et par téléchargement, y compris les livres audio.Le taux réduit de 10 % de la TVA s'applique aux opérations de cession de droits portant sur les livres (CGI, art. 279, g).Remarque : Les auteurs des œuvres de l'esprit sont soumis de plein droit à la TVA. Ils peuvent cependant bénéficier de la franchise en base prévue à l'article 293 B du CGI (BOI-TVA-DECLA-40-30). Le régime d'imposition à la TVA des droits d'exploitation portant sur des œuvres de l'esprit est exposé au BOI-TVA-CHAMP-10-10-60-20.I. Définition fiscale du livreA. Critères de définition du livre10Un livre est un ensemble imprimé, illustré ou non, publié sous un titre, ayant pour objet la reproduction d'une œuvre de l'esprit d'un ou plusieurs auteurs en vue de l'enseignement ou de la diffusion de la pensée et de la culture.Pour être considéré comme un livre, un ouvrage doit remplir les conditions cumulatives suivantes :être un ensemble constitué d’éléments imprimés ;reproduire une œuvre de l’esprit ;ne pas présenter un caractère commercial ou publicitaire marqué ;ne pas contenir un espace important destiné à être rempli par le lecteur.1. Notion d'ensemble imprimé20Un ensemble imprimé est constitué de plusieurs éléments imprimés, c'est-à-dire des éléments comportant des caractères graphiques, des dessins ou des illustrations. Ces éléments peuvent ainsi être des fiches, des feuillets séparés, des cartes, des reproductions ou encore des disques en papier ou cartonnés, pourvu qu'ils soient imprimés.Ces éléments ne doivent pas nécessairement être reliés pour former un tout indissociable physiquement, mais ils sont assemblés ou réunis par tout procédé (boîtages, coffrets, reliures mobiles, etc.), sous réserve que ces éléments aient le même objet et que leur réunion soit nécessaire à l'unité de l'œuvre.Ils ne peuvent faire l'objet d'une vente séparée que s'ils sont destinés à former un ensemble ou s'ils en constituent la mise à jour.Exemple : Constituent un ensemble imprimé les ouvrages vendus par le biais de livraisons successives de fascicules.30Lorsque leur contenu reproduit, pour l’essentiel, la même information textuelle que celle contenue dans les livres imprimés et n’en diffère que par quelques éléments accessoires nécessaires, inhérents à leur format, les produits suivants doivent également être considérés comme des ensembles imprimés :les livres audios, c’est-à-dire les ouvrages dont la lecture à haute voix a été enregistrée sur tout type de support ;les livres numériques, qu’ils soient audio ou non, qui sont mis à disposition sur un réseau de communication au public en ligne, notamment par téléchargement ou par diffusion de flux, ou sur un support d’enregistrement amovible (CD-Rom, clé USB, etc.).Remarque : Sont considérés comme des éléments accessoires propres aux livres mis à disposition sur un support autre que papier les variations typographiques et de composition ainsi que les modalités d'accès au texte et aux illustrations (moteur de recherche associé, modalité de défilement ou de feuilletage du contenu).Lorsque ces contenus offrent des fonctions qui n’existent pas dans les éditions papier et qui ne peuvent être considérées comme des éléments accessoires propres au livre sur support physique, leur cession relève du taux normal de TVA.2. Reproduction d'une œuvre de l'esprit40L’ouvrage constitue la reproduction d'une œuvre de l'esprit dès lors qu'il comporte une partie rédactionnelle suffisante, permettant de conférer à l’ensemble le caractère d’une œuvre intellectuelle, ou à défaut un apport éditorial avéré.Un tel apport éditorial est caractérisé par la recherche, la sélection et la mise en forme de données (agrégation, ordonnancement, présentation, indexation, etc.) conférant à l’ensemble une homogénéité et une cohérence globale même en l’absence de contenu rédactionnel au sens strict.3. Absence de caractère commercial ou publicitaire marqué et absence d'espace important destiné à être rempli par le lecteur50L’ouvrage ne doit :ni présenter un caractère commercial ou publicitaire marqué, c’est-à-dire être principalement destiné à informer un public de l’existence et des qualités d’un produit ou d’un service, avec ou sans indication de prix, dans le but d’en augmenter les ventes ou de promouvoir l’image d’un annonceur ;ni contenir un espace important destiné à être rempli par le lecteur.60Pour l'appréciation de ces deux critères, l'ensemble conserve la nature de livre lorsque la surface cumulée des espaces consacrés à la publicité (annonces commerciales, noms de marque, logos professionnels, etc.) et des blancs intégrés au texte en vue de l'utilisation par le lecteur est au plus égale au tiers de la surface totale de l'ensemble, abstraction faite de la reliure ou de tout procédé équivalent. Si cette proportion est dépassée, l'ouvrage en cause ne répond pas à la définition du livre et est soumis au taux normal de la TVA.B. Illustrations1. Ouvrages répondant à la définition fiscale du livre70Lorsqu’ils satisfont aux critères exposés au I-A § 10 à 60, les ouvrages suivants répondent à la définition fiscale du livre :les ouvrages traitant de lettres, de sciences ou d'art ;les ouvrages liés à l’enseignement, y compris les dictionnaires et encyclopédies ou les méthodes de musique, solfèges et autres ouvrages d'enseignement musical ;les guides culturels, touristiques et d’hôtels-restaurants dès lors qu’ils ne consistent pas en une simple compilation ou énumération d’informations (CE, décision du 12 novembre 1965, n° 53347) ;Remarque : Sont en revanche exclus les guides à caractère essentiellement publicitaire (CE, décision du 6 février 1967, n° 40611), ainsi que les guides d'établissements de restauration et de loisirs permettant de bénéficier de réduction de prix dans une zone déterminée.les répertoires juridiques, bibliographiques ou culturels et les répertoires portant sur un secteur d’activité particulier ne consistant pas en une simple compilation ou énumération d’informations ;les almanachs renfermant principalement des articles dans lesquels les éléments d'intérêt général ou éducatif sont prédominants ;les ouvrages illustrés, tels que les romans-photos (CE, décision du 29 septembre 1982, n° 27824), les livres d’images ou les bandes dessinées avec ou sans texte ;les jeux de questions/réponses présentant un caractère d’intérêt culturel, lorsqu’ils ne comportent pas de règle de jeu ;les formulaires scientifiques, juridiques ou culturels ;les ouvrages de cotation (philatélie, numismatique, cartophilie, etc.) dès lors qu'ils présentent un aspect rédactionnel ou éditorial réel.2. Ouvrages admis à la qualification de livres80Certains produits reçoivent la qualification de livre pour les besoins de la TVA, quand bien même ils ne respectent pas certains des critères exposés au I-A § 10 à 60 :les annuaires de personnalités ;les cartes géographiques reliées, pliables ou en relief et les atlas (y compris lorsqu’ils ne sont assortis d’aucun commentaire) ;les recueils de photographies, les ouvrages artistiques constitués de reproductions, les répertoires d'œuvres, y compris lorsqu’ils ne sont assortis d’aucun commentaire, comme peuvent l’être les catalogues d’expositions artistiques vendus dans les musées ;les partitions de musique, quel que soit le compositeur (classique ou contemporain) et qu'elles comportent ou non des paroles ;les albums et livres de coloriage pour enfants, ainsi que les cahiers de vacances ou cahiers d’exercices et de travaux pratiques complétant les livres scolaires ou les ensembles de fiches qui s’y substituent, même s’ils comportent un espace important destiné à être rempli par le lecteur (I-A-3 § 50 et 60) ;les documents de propagande électorale (bulletin de vote, profession de foi, circulaire, journal de campagne, programme électoral).3. Ouvrages ne répondant pas à la définition fiscale du livre90En revanche, sans que cette liste n'ait un caractère limitatif, les ouvrages suivants ne répondent pas à la définition fiscale du livre :les annuaires (CE, décision du 23 juin 1951, n° 77150) et les catalogues autres que d'expositions artistiques (catalogues de vente se limitant à présenter des biens ou services en vue de leur vente, etc.) ;les ouvrages ou ensembles conçus spécialement pour faciliter les calculs ou les décomptes de prix, impôts, taxes, cotisations, retenues diverses, etc. (éléments de documentations, barèmes, nomenclatures diverses, répertoires, tables, tarifs, cotations, « distanciers ») ;les brochures destinées à commenter le fonctionnement d'un appareil avec lequel elles sont livrées (CE, décision du 16 septembre 1964, n° 43297) ;les dossiers techniques constitués de fiches imprimées qui décrivent les caractéristiques et les possibilités d'emploi d'appareils mécaniques dont elles indiquent le constructeur, dès lors qu'elles sont dépourvues de tout commentaire pédagogique et de tout développement scientifique et qu'elles sont destinées principalement à l'information des bureaux d'études et des entreprises industrielles en vue du choix des matériels les mieux appropriés à leurs activités (CE, décision du 6 novembre 1974, n° 91144) ;les jeux de société et les ouvrages, périodiques ou non, consacrés aux jeux (mots croisés, fléchés, casés, etc.) ;Remarque : Les jeux de société rassemblent notamment des accessoires tels qu’une règle de jeu, des dés, des pions, un plateau ou un boîtier. Ainsi, dès lors qu’ils s’accompagnent de ces accessoires, les jeux de rôle constituent des jeux de société et ne sont pas assimilables à des ouvrages répondant à la définition fiscale du livre.S’agissant du taux de TVA applicable aux livraisons de jeux de société, il convient de se reporter au BOI-RES-TVA-000137.les ouvrages à colorier ou à remplir pour un adulte qu'elle qu'en soit la finalité ou les motivations (relaxation, thérapeutique) ;les albums et catalogues philatéliques ;les indicateurs de chemins de fer, de bateaux, de tramways et les publications similaires ;les ouvrages destinés au découpage, à la construction et à l’affichage (« livres-maquette », « livres-frise », livres conçus pour être découpés, etc.) ou en vue de la constitution d'une collection ;les affiches électorales ;les albums comportant des espaces numérotés ou identifiés, faisant l’objet d’un commentaire succinct et destinés à accueillir des vignettes autocollantes vendues séparément ou non dans des pochettes opaques dont l'acheteur ignore le contenu (CE, décision du 20 février 1980, n° 12513) ;les albums destinés à être distribués dans un cercle familial ou privé (photos de naissance, albums de photos souvenirs, etc.) ;les ouvrages se présentant comme la réunion et l'amalgame de chapitres interchangeables qui peuvent être répartis dans diverses publications, d'ailleurs vendues sous des titres différents sans qu'il y ait mention d'un quelconque auteur (CE, décision du 17 juin 1996, n° 145594).II. Taux applicable aux opérations portant sur les livres100Lorsqu’elles portent sur un livre au sens du I-A § 10 à 60, certaines opérations relèvent des taux réduits de 5,5 % et 10 % de la TVA, en application du 3° du A de l’article 278-0 bis du CGI et du g de l’article 279 du CGI.Remarque : Les biens et services proposés conjointement à des opérations portant sur des livres relèvent en principe du taux de TVA qui leur est propre. Toutefois, en application de l’article 257 ter du CGI, ces biens et services relèvent du taux de ces opérations, dès lors qu’ils sont si étroitement liés à ces prestations qu’ils forment ensemble une opération unique, et qu’ils ont un caractère accessoire au sein de ladite opération unique.Pour plus de précisions, il convient de se reporter au BOI-TVA-CHAMP-60-20 s’agissant des principes d’identification de l’étendue et de qualification d’une opération et au I-B § 65 et suivants du BOI-TVA-LIQ-30-20-100 s'agissant des offres commerciales associant la fourniture de livres numériques avec d'autres services télévisuels ou électroniques.S’agissant du taux de TVA applicable aux conteuses de livres audio, il convient de se reporter au BOI-RES-TVA-000174.A. Livraisons de livres110Le taux réduit de 5,5 % s’applique aux livraisons des ouvrages répondant à la définition fiscale du livre au sens du I-A § 10 à 60.Relèvent également de ce taux, du fait de leur caractère accessoire par leur objet même, y compris lorsqu'ils ne sont pas gratuits et tant que leur valeur reste minime ou marginale par rapport aux produits sur lesquels ils portent, les commissions, intérêts, frais d'emballage, de transport et d'assurance demandés aux clients, qui sont inclus dans la base d'imposition en application du 2° du I de l'article 267 du CGI (III-C § 240 du BOI-TVA-CHAMP-60-20).120Les emboîtages, reliures mobiles, jaquettes, étuis, pochettes et étiquettes exécutés et livrés avec le livre proprement dit sont passibles du taux réduit dès lors que leurs caractéristiques intrinsèques sont telles qu’ils peuvent être considérés comme un simple accessoire par rapport au livre lui-même.Il est admis que ce taux s'applique à ces éléments lorsqu'ils sont, en raison de leur forme ou de leurs dimensions et de l'apposition d'une marque ou l'impression d'un titre, conçus en vue d'assurer la présentation d'un livre bien déterminé, sans qu'il soit possible de les destiner à d'autres usages, même en cas de facturation distincte.Lorsqu'un livre incorpore des disques de reproduction du son, des bandes magnétiques, des cassettes, des films ou diapositives ou autres éléments audiovisuels ou numériques (CD musical, DVD, etc.), ces éléments particuliers relèvent également du taux réduit lors qu’ils sont si étroitement liés à ce livre qu’ils forment ensemble une opération unique et que, dans ce cadre, ils peuvent s'analyser comme des éléments accessoires au livre en lui-même, au sens de l'article 257 ter du CGI (III-C § 220 à 260 du BOI-TVA-CHAMP-60-20).B. Locations de livres130Le taux réduit s'applique aux locations des seuls ouvrages qui répondent à la définition fiscale du livre.La base d'imposition au taux réduit inclut toutes les sommes encaissées par le loueur en contrepartie de la mise à disposition des lecteurs de livres ou éventuellement encaissées à l'entrée des salles de bibliothèques. La qualification donnée à ces sommes (adhésions, abonnements de lecture, etc.) est sans incidence sur l'application du taux réduit.Les sommes versées à titre de dépôt de garantie ou de cautionnement qui sont conservées par le loueur sont soumises au taux réduit.C. Cessions de droits portant sur les livres140En application du g de l'article 279 du CGI, les recettes qui proviennent de cessions de droits d'édition portant sur les livres au sens du I-A § 10 à 60 bénéficient du taux réduit. Pour plus de précisions, il convient de se reporter au IV § 200 et suivants du BOI-TVA-LIQ-30-20-100.D. Travaux de composition, d'impression et de reliure portant sur des livres150Sont admis au bénéfice du taux réduit de 5,5 % de TVA, lorsqu'ils portent sur des ouvrages ayant la qualification de livres au sens du I § 10 à 90 :les travaux de composition, réalisés dans le cadre normal des activités graphiques de photogravure et de clicherie. Il s'agit des travaux de composition manuelle, mécanique, photographique ou planographique qui se matérialisent par la fourniture des clichés d'imprimerie et des épreuves photographiques constituant l'accessoire de ces clichés, ou aboutissent à la réalisation des « formes imprimantes » utilisées dans le procédé d'impression en « offset » (CE, décision du 10 décembre 1975, n° 93912).Remarque : Les opérations réalisées antérieurement aux travaux de composition proprement dits sont en revanche exclues du taux réduit. Il s’agit notamment des opérations réalisées par divers professionnels ne relevant pas du secteur des activités graphiques de photogravure ou de clicherie, tels que des agences de mannequins ou modèles, des dessinateurs, des maquettistes ou des photographes.les travaux d’impression, soit ceux qui constituent le stade final de la mise en œuvre des différents procédés d'imprimerie (typographie, héliographie, taille-douce, « offset » et procédés intermédiaires ou dérivés), et ceux qui en constituent le prolongement normal, telles que les opérations de brochage et de massicotage (également nommée calibrage ou mise à dimension) ;les travaux de reliure, y compris lorsqu'ils portent sur des livres d'occasion.E. Opérations portant sur les livres ne relevant pas d’un taux réduit1. Opérations portant sur des publications faisant l’objet de certaines interdictions160Le 1° de l’article 279 bis du CGI prévoit que les taux réduits de TVA ne s’appliquent pas aux opérations (livraisons, locations et cessions de droits) portant sur les publications qui ont fait l'objet d'au moins deux des interdictions prévues par l'article 14 de la loi n° 49-956 du 16 juillet 1949 sur les publications destinées à la jeunesse.Remarque : Sont visés par « publications » les livres, albums, journaux, revues, brochures, recueils de photographies, etc.Sont ainsi concernées les publications pour lesquelles un arrêté publié au Journal officiel sous le timbre du ministère de l'Intérieur prescrit au moins deux des trois interdictions suivantes :interdiction de vente aux mineurs ;interdiction d'exposition à la vue du public et de publicité par voie d'affiches ;interdiction de toute publicité.170Le taux normal de TVA est applicable aux opérations portant sur ces publications dès lors que leur fait générateur intervient à partir de la date d'effet de l'arrêté portant interdiction. En revanche, le régime fiscal normalement applicable antérieurement à cette date n'est pas remis en cause.2. Autres opérations portant sur les livres relevant du taux normal180De manière générale, le taux normal de TVA s'applique lorsqu'aucune disposition prévoyant l'application d'un autre taux n'est prévue. Ainsi, doivent notamment être soumis au taux normal :d'une manière générale, les services autres que les locations portant sur les livres, soit notamment les réparations, le stockage ou la désinfection ;les livraisons de biens et les prestations de services portant sur des ouvrages ne répondant pas à la définition des livres, tels que ceux mentionnés au I-B-3 § 90 ;les frais de publicité ;les livraisons de matières premières (papiers, cartons, encres, colles, ficelles, toiles, etc.) et de matériels utilisés pour les impressions et la fabrication des livres ;les bandes, cartes ou encarts conçus pour la promotion d'un ouvrage ainsi que les cartons d'emballage. | Bulletin officiel des finances publiques - impôts | BOI-TVA-LIQ-30-10-40 | https://bofip.impots.gouv.fr/bofip/1437-PGP.html/identifiant=BOI-TVA-LIQ-30-10-40-20240821 | 2024-08-21 00:00:00 | 62e09fa49488d8dbf54de78037d4c7ddbeb689cf3d62e43e2b3588a27170b334 | [
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] |
I. « Partnerships » ayant une activité commerciale, industrielle ou civile
A. Principe
1
Le paragraphe 4 de l'article 7 de la convention définit les modalités selon lesquelles les
revenus liés à l'activité d'un « partnership » sont imposables entre les mains de ses associés. Cet article prévoit que chaque associé d'un « partnership » est considéré comme ayant
réalisé un bénéfice ou subi une perte à proportion de sa participation dans les résultats du « partnership » telle qu'elle est prévue par l'accord d'association à condition que toute
attribution spéciale de bénéfice ou de perte ait une justification économique réelle.
Le paragraphe 4 précise, de plus, que la nature et la source de tout élément de revenu ou de
toute déduction attribuable à un tel associé ne sont pas modifiées par le fait que le revenu est appréhendé par l'intermédiaire du « partnership ».
Ces dispositions s'appliquent à l'ensemble des éléments de revenus réalisés par le
« partnership », y compris les plus-values réalisées par ce dernier, dans l'un ou l'autre des États contractants et revenant à un associé du « partnership ».
Par ailleurs, le paragraphe 8 de l'article 7 précise que les éléments de revenus qui sont visés
par les autres articles de la convention (intérêts, dividendes, redevances et gains en capital notamment) doivent être imposés, en France ou aux États-Unis conformément aux dispositions de ces
articles.
10
Il convient, en conséquence, de déterminer l'imposition du revenu en France de l'associé,
résident de France ou des États-Unis, de ce « partnership », en tenant compte des règles conventionnelles applicables à chaque catégorie de revenus. Il en résulte que d'éventuelles pertes
liées à l'activité du « partnership » aux États-Unis ne peuvent être imputées sur tout autre revenu imposable en France d'un associé du « partnership ».
Ces pertes sont toutefois prises en compte pour la détermination du taux de l'impôt applicable
aux revenus imposables en France de l'associé personne physique résident de France, en application des dispositions du paragraphe 1 de l'article 24 de la convention (élimination de la double
imposition).
Ces dispositions s'appliquent aux revenus perçus par un résident de l'un des deux États
contractants en sa qualité de membre d'un « general partnership », d'un « limited partnership », d'une « limited liability company » ou d'une « subchapter S
corporation » sous réserve, pour ces deux dernières entités qu'elles soient effectivement considérées comme fiscalement transparentes aux États-Unis et qu'elles puissent justifier de ce statut
auprès de l'administration française.
Dans l'hypothèse inverse, ces entités relèvent, le cas échéant, des autres dispositions de la
convention.
Exemple 1 : Soit un « limited partnership » de droit américain
réalisant des revenus immobiliers par l'intermédiaire d'un établissement stable en France.
L'un des « limited partners » du « partnership » est une société de capitaux
résidente des États-Unis qui possède 40 % des droits dans le « partnership ».
En application des dispositions du paragraphe 4 de l'article 7 de la convention, les revenus qui
sont réalisés par le « partnership » doivent être imposés entre les mains de ses associés comme si ces derniers avaient eux-mêmes réalisé ces revenus.
Par ailleurs, en application du paragraphe 8 de l'article 7 et du paragraphe 1 de l'article 6 de
la convention (revenus immobiliers), ces revenus sont imposables en France.
Dès lors que l'associé en cause est une société résidente des États-Unis pour l'application de la
convention, 40 % des revenus immobiliers de source française réalisés par le « partnership » sont par conséquent imposables en France à l'impôt sur les sociétés au nom de la société
américaine.
En outre, du fait de l'existence d'un établissement stable en France lié à l'activité du
« partnership », la société résidente des États-Unis est considérée comme ayant également réalisé ces revenus par l'intermédiaire d'un établissement stable en France. Ces sommes sont donc
également soumises en France à la retenue à la source de l'article 115 quinquies du code général des impôts (CGI) au
taux conventionnel de 5 % prévu au a du paragraphe 8 de l'article 10 de la convention.
12
Exemple 2 : Soit un « general partnership » de droit américain ayant
deux associés :
- une société résidente des États-Unis qui détient 50 % des droits dans le
« partnership » ;
- une société résidente de France détenant également 50 % des droits dans le
« partnership ».
Le « partnership » détient 80 % des parts d'une société par actions simplifiée française
(SAS) qui elle- même détient 80 % des droits d'une SCI de gestion qui gère un patrimoine immobilier situé en France. La SAS tire plus de la moitié de sa valeur des parts de la SCL.
L'année N, le « partnership » cède ses droits dans la SAS. Le montant de la plus-value
ainsi réalisée est de 650 000 €.
Compte tenu du schéma de participation décrit et des dispositions du § 4 de l'article 7 de la
convention, chaque associé est réputé avoir cédé des droits dans une société à prépondérance immobilière française (SAS) à hauteur de sa quote-part de droits dans le « partnership » soit 40 %
(80 % x 50 %).
Dès lors que chacun des associés est un résident de l'un des États contractants, l'imposition de
la quote-part de plus-value imposable entre les mains de chaque associé doit être réalisée en application des dispositions combinées du paragraphe 8 de l'article 7 et des paragraphes 1 et 2 de
l'article 13 de la convention (gains en capital). Ces plus-values sont donc imposables dans l'État de la situation des biens immobiliers au nom de chacun des associés :
- la société américaine est donc taxable à l'impôt sur les sociétés en France, à raison de
325 000 €, sous déduction du prélèvement de 33,1/3 % prévu par l'article 244 bis A du CGI. En outre, conformément aux
dispositions du a du paragraphe 7 de l'article 10 de la convention (dividendes), ce gain est également passible en France de la retenue à la source prévue par
l'article 115 quinquies du CGI au taux conventionnel de 5 % et ce, quand bien même le gain ne soit pas réalisé en
France par l'intermédiaire d'un établissement stable du « partnership ». Cette imposition est établie conformément aux dispositions
des articles 218 A du CGI et 23 ter de
l'annexe IV au CGI. La société pourra être invitée par le service, conformément à l'article 223 quinquies A du
CGI à désigner un représentant fiscal en France pour l'établissement de cette imposition ;
- la société française est imposable à l'impôt sur les société à raison de sa quote-part de
plus-value (325 000 €).
15
Exemple 3 : Soit un « limited partnership » de droit américain qui
exerce une activité industrielle ou commerciale aux États-Unis et en France par l'intermédiaire d'un établissement stable.
Le « limited partnership » reçoit, en outre, des dividendes ainsi que des redevances de
source française.
Montants des revenus perçus par le « limited partnership » au titre de l'année N :
- BIC de source américaine : 150 000 € ;
- BIC de source française : 60 000 € ;
- dividendes de source française : 6 000 € ;
- redevances de source française payées pour l'usage d'un brevet : 30 000 €.
Par hypothèse, les dividendes de source française sont rattachés à l'activité du
« partnership » réalisée aux États-Unis.
Le « limited partnership » a quatre associés :
- un « general partner » qui est une société de capitaux résidente des États-Unis ;
- deux « limited partners » qui sont respectivement une personne physique et une société
de capitaux résidentes des États-Unis ;
- un « general partner » personne physique résident d'Espagne.
Par hypothèse, chacun des quatre associés reçoit une part égale des résultats du « limited
partnership ».
1) Situation de l'associé résident d'Espagne.
La convention fiscale franco-américaine ne s'appliquant qu'aux personnes qui sont des résidents
de l'un des deux États contractants, la quote-part de revenus qu'il reçoit ne bénéficie pas des dispositions de la convention. Par conséquent les revenus bénéficiant à cet associé sont imposables en
France en application du seul droit interne français :
- la quote-part de BIC de source française revenant à cet associé, soit 15 000 €, est imposée à
l'impôt sur le revenu entre ses mains dès lors que sa situation s'assimile à celle d'un associé commandité non-résident d'une société en commandite simple (application combinée de
l'article 8 du CGI et de l'article 238 bis K du
CGI) ;
- les dividendes correspondant à sa quote-part de droits aux résultats du
« partnership » (1 500 €), sont soumis à la retenue à la source de droit interne prévue au 2 de l'article 119 bis du
CGI au taux de 25 % dès lors qu'ils sont versés à un « partnership » qui doit être considéré comme non-résident des États-Unis au sens de l'article 4 de la convention à hauteur des
bénéfices revenant à l'associé espagnol ;
Remarque : Toutefois, si les conditions sont réunies, la part de dividendes
revenant à l'associé résident d'Espagne pourra être soumise au taux réduit de retenue à la source de 15 % tel que prévu par le a) du § 2 de l'article 10 de la convention conclue par la France avec
l'Espagne du 10 octobre 1995.
- pour les mêmes raisons, les redevances de source française correspondant à la part du
« partner » espagnol (7 500 €) sont soumises à la retenue à la source prévue à l'article 182 B du CGI au taux de
33,1/3 %.
Remarque : Toutefois, si les conditions sont réunies, la part de redevances
revenant à l'associé résident d'Espagne pourra être soumise au taux réduit de retenue à la source de 5 % tel que prévu par le a) du § 2 de l'article 12 de la convention conclue par la France avec
l'Espagne du 10 octobre 1995.
2) Situation des associés résidents des États-Unis.
Il n'y a pas lieu de distinguer entre le « general partner » et les « limited
partners », la règle de « transparence » du paragraphe 4 de l'article 7 de la convention s'appliquant aux deux catégories d'associés :
- chaque associé est personnellement imposable en France sur la quote-part de BIC de source
française lui revenant (15 000 €) en application du paragraphe 4 de l'article 7 de la convention, à l'impôt sur le revenu ou sur les sociétés suivant sa qualité, comme si chaque membre avait lui-même
réalisé sa part de résultat par l'intermédiaire d'un établissement stable en France. Les associés personnes morales supportent la retenue à la source prévue par
l'article 115 quinquies du CGI au taux prévu par la convention (5 % ; convention, art. 10, paragraphe 8-a) ;
- les dividendes de source française revenant à ces associés (4 500 €) sont soumis en France à la
retenue à la source au taux conventionnel de 15 % (par hypothèse la société américaine détient moins de 10 % du capital de la société française distributrice) prévue au b du paragraphe 2 de l'article
10 de la convention ;
- les redevances de source française correspondant à la part du « partner » américain
(7 500 €) sont soumises à la retenue à la source au taux conventionnel de 5 %.
17
Exemple 4 : Soit un « general partnership » américain percevant des
dividendes de source allemande et ayant un associé personne physique résident de France.
Le « partnership » exerce exclusivement une activité industrielle et commerciale sur le
territoire des États-Unis. Le résultat dégagé l'année N par cette activité est de 40 000 €.
L'associé résident de France reçoit une quote-part de résultat égale à 20 % du résultat du
« partnership ».
L'associé résident de France est considéré avoir eu aux États Unis un établissement stable par
l'intermédiaire duquel il aurait réalisé sa quote-part de BIC conformément aux dispositions des paragraphes 1 et 4 de l'article 7 de la convention.
L'imposition de cette quote-part revient donc aux États-Unis. Afin d'éliminer la double
imposition le résident de France a droit à un crédit d'impôt imputable sur le montant de l'impôt français afférent à ces BIC et égal au montant de l'impôt français correspondant, conformément aux
dispositions du i) du a) du paragraphe 1 de l'article 24 de la convention.
En ce qui concerne sa quote-part de résultat correspondant aux dividendes de source allemande, la
convention fiscale franco-américaine ne trouve pas à s'appliquer dès lors que les sommes en cause ne sont pas payées par un résident des États-Unis et que le « partnership » n'est pas imposé
aux États-Unis à raison de ces sommes.
Par conséquent ces sommes sont imposables en France en application de la législation interne
française (CGI, art. 120). Elles sont prises en compte dans le revenu global du résident de France pour leur montant net
encaissé, déduction faite de l'impôt allemand supporté par le bénéficiaire conformément aux dispositions de l'article 122 du
CGI.
B. Règles particulières des attributions spéciales de résultats
20
Le § 4 de l'article 7 précise que ce principe de « transparence » est applicable également aux
attributions spéciales de résultats dès lors et pour autant que celles-ci aient un fondement économique réel.
De telles conditions peuvent être réunies notamment dans la situation où plusieurs entreprises
mettent en commun leurs efforts de recherche dans un secteur particulier par l'intermédiaire d'un « partnership » de droit américain dont elles sont les associés. Dans une telle hypothèse,
les attributions spéciales de résultats dégagés par le « partnership » peuvent avoir pour but d'égaliser entre les membres les fruits de la recherche commune développée dans le cadre du
« partnership ». En ce cas les attributions spéciales de résultats doivent être regardées comme « ayant un fondement économique réel ».
30
En revanche, s'il s'avère que ces attributions spéciales ont pour but d'éluder tout ou partie
de l'impôt des entités membres du « partnership » (en attribuant notamment aux seules entités bénéficiaires les déficits dégagés par le « partnership »), ces attributions spéciales
doivent être remises en cause.
Aussi, en présence de tels arrangements dans le cadre d'un contrat de
« partnership », le service des impôts s'attache à vérifier que les faits et circonstances dans lesquelles ces attributions spéciales de résultats ont été octroyées correspondaient bien à une
logique économique « normale » au moment où elles ont été décidées et n'ont pas été pratiquées notamment dans le but d'optimiser la situation fiscale de l'un ou des membres du
« partnership ».
II. Sociétés de personnes françaises ayant une activité industrielle, commerciale ou civile
40
La règle de « transparence » résultant du paragraphe 4 de l'article 7 de la convention ne
trouve à s'appliquer que pour les « partnerships » et autres entités transparentes similaires dans les conditions indiquées aux paragraphes précédents.
Elle ne trouve pas à s'appliquer aux associés d'une société de personnes française non soumise
à l'impôt sur les sociétés. Le régime fiscal applicable dans une telle situation aux revenus que la France a le droit d'imposer aux termes de la convention doit par conséquent s'analyser au seul
regard de la législation française en la matière.
A. Rappel des principales dispositions relatives aux sociétés de personnes en droit interne
1. Règles applicables aux revenus tirés de l'activité exercée par la société de personne
50
L'article 8 du CGI et
l'article 218 bis du CGI prévoient que les associés sont personnellement soumis à l'impôt sur le revenu ou à l'impôt sur les
sociétés à raison de la part de bénéfice correspondant à leurs droits dans la société.
En outre, la part de résultat revenant à l'associé commandité personne morale non domiciliée
en France d'une société en commandite simple est soumise à la retenue prévue à l'article 115 quinquies du CGI.
L'article 60 du CGI
soumet les sociétés de personnes aux mêmes obligations déclaratives que les exploitants individuels.
L'article 238 bis K
du CGI prévoit des modalités de détermination des bénéfices imposables différentes selon la qualité des associés :
- la part des bénéfices correspondant aux droits des associés qui sont des personnes morales
passibles de l'impôt sur les sociétés ou des exploitants individuels qui relèvent d'un régime réel de bénéfices industriels et commerciaux (BIC) ou de bénéfices agricoles (BA) est déterminée
conformément aux règles applicables en matière d'impôt sur les sociétés, de BIC ou de BA ;
- les parts des bénéfices qui reviennent aux autres associés sont déterminées et imposées en
tenant compte de la nature de l'activité et du montant des recettes de la société ou du groupement (CGI, art. 238 bis K, II).
Les solutions applicables sont donc les suivantes lorsque la société n'a qu'une activité :
- règles applicables en matière de bénéfices industriels et commerciaux si la société a des
activités commerciales au sens des articles 34 du CGI et 35 du
CGI ;
- règles applicables en matière de bénéfices non commerciaux si la société a des activités non
commerciales au sens de l'article 92 du CGI ;
- règles applicables en matière de bénéfices agricoles si la société a une activité agricole ;
- règles applicables en matière de revenus fonciers si la société gère un patrimoine
immobilier ;
- règles applicables en matière de revenus de capitaux mobiliers si la société gère un
patrimoine immobilier constitué par des capitaux ou des valeurs mobilières.
Les dispositions de l'article 238 bis K du CGI s'appliquent sous réserve des règles de
territorialité de l'impôt applicables en droit interne en fonction de la qualité de l'associé résident de France d'une société de personnes étrangère.
Ainsi, la quote part du résultat d'une société de personnes étrangère revenant à un associé en
nom qui est une personne morale française soumise à l'impôt sur les sociétés ne pourra être imposée en France en application des règles prévues à l'article 238 bis K du CGI que dans la mesure où le
revenu réalisé par la société de personnes étrangère peut être soumis à l'impôt sur les sociétés en France conformément aux dispositions du I de
l'article 209 du CGI.
Si l'associé en nom est une personne physique résidente de France, celui-ci est imposable en
France à raison de ces revenus en application de l'article 238 bis K du CGI dès lors que les revenus en cause pourront être imposés à l'impôt sur le revenu en France en application des dispositions
combinées des articles 4 A du CGI et 8 du CGI.
2. Dispositions relatives aux associés commanditaires d'une société en commandite simple ou aux associés d'une société en
participation domiciliés à l'étranger
60
Le 4 de l'article 206 du
CGI prévoit que la part de résultat revenant à ces associés est soumise à l'impôt sur les sociétés.
En outre, la retenue à la source prévue au 2 de
l'article 119 bis du CGI s'applique.
3. Dispositions relatives aux dividendes et autres revenus distribués (au sens des articles 108 et suivants du CGI)
70
Le 4° de l'article
75 de l'annexe II au CGI confère aux sociétés de personnes qui perçoivent des dividendes la qualité d'établissement payeur.
Le 4° de
l'article 79 de l'annexe II au CGI précise que la société est réputée reverser ces revenus aux associés à la date à
laquelle elle les a encaissés et qu'elle doit prélever la retenue à la source prévue au 2 de l'article 119 bis du CGI lorsque
les associés sont non-résidents.
Le 2 de l'article 119 bis du CGI prévoit l'application d'une retenue à la source au taux de
25 % et libératoire de l'impôt sur le revenu (CGI, art. 187 et
CGI, art. 199 quater A) sur les dividendes et autres revenus distribués lorsqu'ils bénéficient à des personnes qui
n'ont pas leur domicile fiscal ou leur siège en France.
4. Dispositions relatives aux intérêts et produits assimilés
80
L'article 41 duodecies G de l'annexe III au CGI prévoit que les sociétés de personnes qui n'exercent pas
une activité industrielle, commerciale, artisanale ou agricole ou une profession non commerciale sont réputées reverser les intérêts et produits assimilés aux associés à la date de perception de ces
revenus.
Les sociétés de personnes concernées sont essentiellement les sociétés qui possèdent et gèrent
uniquement des capitaux mobiliers ou à la fois des capitaux mobiliers et des biens immobiliers.
Ces sociétés doivent effectuer le prélèvement prévu à
l'article 41 duodecies C de l'annexe III au CGI.
L'article 41 duodecies C de l'annexe III au CGI vise le prélèvement obligatoire qui est prévu
au III de l'article 125 A du CGI et concerne les revenus payés aux personnes qui n'ont pas leur domicile fiscal ou leur siège en
France.
La plupart des revenus en cause sont toutefois exonérés de prélèvement soit par le III de
l'article 125 A du CGI, soit par l'article 41 duodecies C de l'annexe III au CGI.
5. Obligations déclaratives incombant aux sociétés de personnes
90
Les sociétés de personnes sont tenues aux obligations déclaratives visées au deuxième alinéa
de l'article 60 du CGI et au 1 de l'article 242 du CGI.
B. Articulation avec les règles conventionnelles
100
Les sociétés de personnes françaises étant considérées pour l'application de l'impôt français
comme des résidents conventionnels, il s'ensuit que les modalités d'imposition de leurs revenus aux mains de leurs associés résidents des États-Unis prévues par le droit interne décrites ci-dessus
doivent être appliquées sous réserve des dispositions conventionnelles applicables à chaque catégorie de revenus qui peuvent notamment avoir pour effet de limiter l'imposition établie en France au nom
des associés qui sont des résidents des États-Unis.
Régime applicable aux intérêts de source française reçus par une société de personne résidente
de France, non soumise au régime des sociétés de capitaux n'exerçant pas une activité industrielle, commerciale, artisanale ou agricole et ayant pour associé un résident des Etats-Unis : les intérêts
de source française reversés par la société de personnes résidente de France sont exonérés du prélèvement de
l'article 41 duodecies C de l'annexe III au CGI en application des dispositions de l'article 11 de la
convention.
Exemple 1 :
Soit une société en commandite simple française (SCS) exerçant une activité industrielle et
commerciale en France.
Deux de ses associés sont des personnes physiques qui sont des résidents des États-Unis.
L'un est associé commandité et bénéficie d'un droit aux résultats de la SCS représentant 20 %
du bénéfice dégagé par celle-ci.
L'autre est associé commanditaire et peut prétendre au terme du pacte social à 10 % des
résultats dégagés par l'entreprise.
Le reste des résultats revient à des résidents de France.
Au titre de l'année N, la SCS a dégagé un résultat positif de 50 000 €.
Les bénéfices industriels et commerciaux dégagés par la SCS sont imposables en France
conformément aux dispositions du § 1 de l'article 7 de la convention et selon les modalités prévues par le droit fiscal français. Par conséquent :
- la part revenant à l'associé commandité, soit 10 000 €, est taxable en France à l'impôt sur
le revenu au nom du bénéficiaire par voie de rôle conformément aux dispositions de l'article 8 du CGI ;
- la part revenant à l'associé commanditaire, soit 5 000 € est taxable en France à l'impôt sur
les sociétés entre les mains de la SCS en application des dispositions du 4 de l'article 206 du CGI et est soumise, lors du
paiement effectif à l'associé à la retenue à la source prévue au 2 de l'article 119 bis du CGI au taux conventionnel de 15 %
en application de l'article 10 de la convention (dividendes).
105
Exemple 2 : Une société de capitaux américaine est membre d'un groupement
d'intérêt économique français.
Ce GIE développe sur le territoire français une activité industrielle et commerciale. La
société américaine bénéficie d'une quote-part de résultats égale à 40 % du montant du bénéfice réalisé par le GIE, soit au titre de l'année N : 130 000 €.
Le GIE est un résident fiscal de France au sens du paragraphe 1 de l'article 4 de la
convention.
Ses bénéfices industriels et commerciaux ne sont imposables qu'en France, conformément aux
dispositions du paragraphe 1 de l'article 7 de la convention, dès lors que le GIE n'exerce pas son activité par l'intermédiaire d'un établissement stable situé aux États-Unis.
La société américaine est donc taxable à l'impôt sur les sociétés en France sur la quote-part
de résultat du GIE qui lui revient, soit 52 000 €, en application du I de l'article 239 quater du CGI.
En outre, la retenue à la source prévue par
l'article 115 quinquies du CGI n'est pas applicable en l'espèce conformément aux dispositions du a) du paragraphe 8
de l'article 10 de la convention dès lors que la société résidente des États-Unis n'a pas d'établissement stable en France.
III. Règles applicables aux revenus perçus par des résidents de l'un des deux États contractants en leur qualité de
membres d'un « partnership » ayant une activité à caractère indépendant
A. Régime fiscal applicable aux rémunérations d'associés : règles applicables
110
Les règles applicables en la matière sous l'empire de la convention modifiée du 28 juillet
1967 sont reconduites.
120
Le paragraphe 4 de l'article 14 de la convention précise que les règles de détermination de
la part des bénéfices (ou pertes) revenant aux associés de « partnership », prévues en matière de bénéfices industriels et commerciaux au paragraphe 4 de l'article 7 de la convention sont
applicables aux associés des « partnerships » dont l'activité revêt un caractère indépendant.
Il en résulte que les revenus (autres que les paiements garantis ; cf. ci-après) des
associés des « partnerships » exerçant une activité indépendante sont considérés comme ayant leur source dans l'État où les activités de la société de personnes sont exercées.
Par conséquent, dans le cas d'un « partnership » de droit américain, les associés
qui sont des résidents de France ont droit à un crédit d'impôt en France conformément au ii) du a) paragraphe 1 de l'article 24 de la convention à raison des revenus liés à leur participation aux
bénéfices de la société de personnes réalisés aux États-Unis.
130
Une réserve à ce principe est toutefois apportée par le paragraphe 4 de l'article 14 de la
convention qui dispose que cette règle ne peut se traduire, pour la France, par une exonération de plus de 50 % de l'ensemble des revenus gagnés du « partnership » revenant à un résident de
France.
En contrepartie de ce plafond d'exonération, la fraction des revenus imposés en France au
nom de l'associé résident de France, en application de cette seule règle des 50 %, vient en déduction du montant des revenus provenant de sources françaises, que la France peut imposer, conformément
aux dispositions du paragraphe 4 de l'article 14 de la convention.
Exemple : Un « general partnership » qui a une activité indépendante
est constitué de cinq associés :
- un résident allemand ;
- un citoyen français résident de France ;
- trois citoyens américains résidents des États-Unis.
Pour l'année N, les résultats bénéficiaires de l'entreprise sont de 177 000 € dont 15 000 € de
source française, 36 000 € de source allemande et 126 000 € de source américaine.
Chaque associé reçoit une part, par hypothèse égale, des revenus du « partnership »,
soit 35 400 €.
La rémunération de chaque associé se décompose ainsi : 3 000 € de source française, 7 200 € de
source allemande et 25 200 € de source américaine.
La France, en tant qu'État de résidence, pourrait imposer l'associé résident de France sur
l'intégralité de son revenu (soit 35 400 €). Mais en vertu du ii) du a) du paragraphe 1 de l'article 24 de la convention elle accorde au « partner » résident de France un crédit d'impôt égal
au montant de l'impôt français correspondant à ce revenu, considéré comme de source américaine sans que ce crédit d'impôt n'entraîne une exonération excédant 50 % des revenus gagnés du
« partnership ».
Ainsi, dans le cas de l'associé français résident de France, le montant des revenus de source
américaine ouvrant droit à crédit d'impôt en France est limité à 50 % de 35 400 €, soit 17 700 € au lieu de 25 200 €, 7 500 € de source américaine étant qualifiés fictivement de source française
(25 200 - 17 700).
En contrepartie, il convient d'ajuster la quote-part des bénéfices de source française des
quatre associés non résidents de France en la réduisant, à concurrence de l'excédent des revenus imposés en France du chef de l'associé résident de France, par rapport à la seule fraction de bénéfices
de source française leur revenant en théorie, soit :
(3 000 x 4) - 7 500 = 4 500 €, soit un revenu imposable par associé non résident de France de
1 125 € (au lieu de 3 000 €).
B. Règles fiscales applicables aux revenus des associés non salariés, résidents de France, de cabinets d’avocats
constitués sous la forme de Limited Liability Partnership de droit américain
1. Rappel des caractéristiques du Limited Liability Company
140
La nature et l’objet du Limited Liability Partnership sont purement civils.
L’activité exclusive consiste en la fourniture de services professionnels rendus par des avocats et autres membres de professions juridiques réglementées. Cette entité a une obligation de conformité
aux règles déontologiques de la profession d’avocat.
Sa constitution et son fonctionnement sont gouvernés par le principe de l’intuitu
personae : l’agrément des membres du groupement pour tout nouvel associé est nécessaire.
Chaque membre du Limited Liability Partnership a la qualité de mandataire. Sa
responsabilité individuelle est illimitée à raison des actes professionnels ou des omissions fautives qu’il commet.
Les parts des membres ne sont pas librement cessibles.
2. Traitement fiscal des résultats du Limited Liability Company
150
Les associés non salariés résidents de France sont imposables en leur nom dans les
conditions de droit commun dans la catégorie des bénéfices non commerciaux à raison de la fraction des revenus réalisés en France par le Limited Liability Partnership correspondant à leurs
droits.
Ils sont aussi imposables sur la quote-part des revenus du « partnership »
correspondant à l’activité réalisée par l’intermédiaire d’une base fixe située aux États-Unis. Ils ont, toutefois, droit à un crédit d’impôt en France égal à l’impôt français correspondant à ces
revenus, conformément au ii du a du paragraphe 1 de l’article 24 de la convention franco-américaine, dans la limite apportée par le paragraphe 4 de l’article 14.
Les associés résidents de France sont également imposables sur la quote-part des revenus
correspondant à l’activité du Limited Liability Partnership exercée dans des États autres que les États-Unis. La quote-part des revenus correspondant à l’activité du Limited Liability
Partnership exercée dans un État tiers lié à la France par une convention fiscale en vue d’éliminer les doubles impositions et de lutter contre la fraude et l’évasion fiscales, par
l’intermédiaire d’une base fixe située dans cet État, est imposée conformément aux dispositions des articles « bénéfices d’entreprises » ou « professions indépendantes » de ladite convention. Au titre
de ces revenus de source tierce, les associés ne peuvent pas solliciter le bénéfice des stipulations prévues au a du paragraphe 1 de l’article 24 de la convention fiscale franco-américaine dont la
mise en œuvre est subordonnée à la double condition que les revenus, ouvrant droit à l’imputation d’un crédit d’impôt, trouvent leur source aux États-Unis et y soient imposés.
Enfin, les associés non-résidents de France sont imposables en France à raison de leur
quote-part de résultats réalisés par le Limited Liability Partnership en France par l’intermédiaire d’une base fixe. L’imposition est effectuée conformément aux dispositions de
l’article 197 A du CGI.
C. Régime fiscal des paiements garantis servis aux associés des sociétés de personnes exerçant une activité à caractère
indépendant : règles applicables
160
Les règles applicables en la matière sous l'empire de la convention modifiée du 28 juillet
1967 sont reconduites.
170
Par « paiements garantis servis aux associés », il convient d'entendre le revenu minimum
garanti qui peut être prévu par le contrat d'association en rémunération de l'activité exercée par l'associé pour la société et (ou) du capital qu'il lui a apporté.
Au même titre que les rémunérations d'associés proprement dites, ces paiements garantis
relèvent de la catégorie des bénéfices non commerciaux et ne bénéficient pas des déductions et abattements propres aux salaires (10 % pour frais professionnels). Ils sont inclus dans le total des
« revenus gagnés » de l'associé pour l'application de la règle dite des 50 % spécifique à l'imposition en France de la part des revenus gagnés de la société de personnes revenant à un résident de
France.
La source des paiements garantis est déterminée par le lieu d'exercice des activités
personnelles de l'associé bénéficiaire.
Il est précisé que les paiements garantis, ne constituant pas une charge au regard de la
législation fiscale française, ne sauraient être pris en compte dans le montant total des charges à ventiler, même lorsqu'ils sont versés à un résident des États-Unis, État qui admet le passage en
charge de ces sommes.
L' administration admet que les charges du cabinet situé en France et de la base fixe créée
à l'étranger soient ventilées au prorata de leurs chiffres d'affaires respectifs, ceci pendant les quatre premières années de l'implantation.
L'effet combiné de ces solutions aboutirait à accroître artificiellement le montant des
bénéfices ayant leur source aux États-Unis. Pour cette raison, il y a lieu de considérer que le bénéfice qualifié de source américaine est affecté prioritairement au paiement de la rémunération
garantie. Il en résulte que n'est réputée de source américaine que la différence entre le bénéfice ou la fraction de bénéfice supplémentaire imputée aux États-Unis du seul fait de l'instruction en
cause et la rémunération garantie.
180
L'exemple suivant permet d'illustrer la règle énoncée ci-dessus.
Exemple : Les résultats d'un cabinet français implanté aux États-Unis sont les
suivants :
FRANCE
ÉTATS-UNIS
Charges (€)
Recettes (€)
Charges (€)
Recettes (€)
4 500 000
9 000 000
1 500 000
Paiements garantis (non inclus dans ces charges) : 300 000
1 000 000
Bénéfice : 4 500 000
Pertes : 500 000
Résultat du cabinet
La perte américaine n'est que de 500 000 € au regard des règles fiscales qui excluent le
paiement garanti des charges. Après application de l'instruction du 7 août 1985, ces résultats peuvent devenir :
Recettes américaines / Recettes mondiales = 1 000 000 € / 10 000 000 € = 1/10.
Charges américaines : 6 000 000 € (4 500 000 + 1 500 000 €) x 1/10 = 600 000 €.
FRANCE
ÉTATS-UNIS
Charges (€)
Recettes (€)
Charges (€)
Recettes (€)
5 400 000
9 000 000
600 000
Paiements garantis (non inclus dans ces charges) : 300 000
1 000 000
Bénéfices : 3 600 000
Bénéfices : 400 000
Résultats du cabinet après application de l'instruction
L'application de l'instruction du 7 août 1985 déjà citée entraîne la localisation aux
États-Unis d'un bénéfice de 400 000 €. Dans le même temps les stipulations de la convention amènent à localiser aux États-Unis les 300 000 € de rémunération garantie qui sont, en pratique, prélevés
sur le bénéfice du cabinet français.
Il y a donc lieu de considérer, dans ce cas, que les 400 000 € de bénéfice réputés de source
américaine en application de l'instruction du 7 août 1985 sont affectés par priorité au paiement de la rémunération garantie. Ils ne donnent donc lieu à répartition entre les associés que pour la
fraction excédant le montant de la rémunération garantie soit :
400 000 € - 300 000 € = 100 000 €.
Seule la part de cette différence revenant à chaque associé résident de France entre dans la
base de calcul utilisée pour la détermination du montant de l'impôt français. | Bulletin officiel des finances publiques - impôts | BOI-INT-CVB-USA-10-20-20 | https://bofip.impots.gouv.fr/bofip/5527-PGP.html/identifiant=BOI-INT-CVB-USA-10-20-20-20150812 | 2015-08-12 00:00:00 | 1ffc9d257a2cf8b87a4b5c4a5242eb518caf6a7bb77377e939d4713ffe18e6ee | [
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] |
I. Comptes déclarables
1
Un compte déclarable doit être déclaré s’il est détenu par une ou plusieurs personnes américaines déterminées ou par une EENF passive non américaine dont une ou plusieurs des personnes en détenant le contrôle sont des personnes américaines déterminées.
Au sens de l’accord FATCA, un compte déclarable est :
- tout titre de participation ou de créance émis par une institution financière ;
- un compte de dépôt ;
- un compte conservateur ;
- un contrat d’assurance à valeur de rachat ;
- un contrat de rente.
A. Titres de participation ou de créance [art. 1, 1-s) et v) de l'accord FATCA]
1. Les titres de participation ou de créance émis par une institution financière
10
Les titres de participation ou de créances (ou « titres de capital ou de dettes ») émis par une institution financière doivent être considérés aux fins de l'accord FATCA comme des comptes financiers sauf lorsque ces titres font l'objet de transactions régulières sur un marché boursier réglementé.
Tout titre de participation ou de créances est présumé faire l'objet de transactions régulières sur un marché boursier réglementé lorsqu’il fait l'objet, de façon continue, d'un volume significatif de transactions.
Remarque : Un « marché boursier réglementé » désigne un marché officiellement reconnu et contrôlé par une autorité gouvernementale de l’État dans lequel il est situé et sur lequel est négociée annuellement une valeur significative de titres. Pour la France, il s’agit des marchés réglementés visés à l’article L. 421-1 du code monétaire et financier (CoMoFi), soit Euronext Paris pour le marché d'actions et deux marchés de produits dérivés : le MATIF (marché à terme des instruments financiers) et le MONEP (marché des options négociables portant sur des titres financiers). Par ailleurs sont également visés les marchés étrangers présents sur la liste, disponible sur le site de l'AMF, fixée par arrêté en application de l'article L. 422-1 du CoMoFi et de l'article L. 423-1 du CoMoFi. Les caractéristiques de ces marchés financiers reconnus sont précisées par l'article D. 423-1 du CoMoFi, l'article D. 423-2 du CoMoFi, l'article D. 423-3 du CoMoFi et l'article D. 423-4 du CoMoFi. Sont également concernés les marchés présents sur la liste publiée au Journal officiel de l'Union européenne (2011/C 209/13).
a. Remarque relative aux titres de participation et de créance émis par une entité d'investissement
20
Quand bien même ils feraient l'objet de transactions régulières sur un marché boursier réglementé, les titres de participation et de créance émis par une entité d'investissement sont des comptes financiers lorsqu’ils sont inscrits dans le registre des actionnaires de cette entité.
Exemple : Les parts émises par un « exchange traded fund (ETF) », organisme de placements collectifs indiciels, ne sont pas en principe des comptes financiers sauf si les détenteurs de ces parts sont directement inscrits dans ses livres.
Remarque : Les entités d’investissement disposent néanmoins d’une clause d’antériorité pour les titres inscrits sur le registre avant le 1er juillet 2014 et d’un délai pour procéder au reporting. Elles n’auront donc pas à examiner, identifier ni déclarer les participations inscrites sur le registre des actionnaires au 30 juin 2014.
Pour les participations inscrites sur le registre à compter du 1er juillet 2014, les procédures de diligence décrites à l’annexe I de l’accord FATCA devront être effectuées et le compte financier devra faire l’objet d’une déclaration si le titulaire est une personne américaine. Toutefois, les inscriptions sur le registre des actionnaires effectuées entre le 1er juillet 2014 et le 31 décembre 2015 ne seront traitées comme un compte financier qu’à compter du 1er janvier 2016 et devront faire l’objet d’une déclaration en 2017.
b. Clause anti-abus prévue au 2) du s) du 1 de l’accord FATCA
30
Lorsqu'ils ne font pas l'objet de transactions régulières sur un marché boursier réglementé, les titres de participation ou de créances émises par une institution financière autre qu'une entité d'investissement (un établissement de dépôt, un établissement gérant des dépôts de titres ou un organisme d’assurance) ne sont pas considérés comme des comptes financiers sauf si les deux conditions suivantes sont remplies :
- la valeur de ces titres est calculée, directement ou indirectement, principalement par rapport à des actifs qui donnent lieu à des paiements de source américaine susceptibles de faire l’objet d’une retenue à la source et ;
- la catégorie des titres en question a été créée afin de se soustraire aux déclarations prévues par l’accord FATCA.
2. Les titres de participation ou de créance dans le cas de trust ou de société de personnes
40
Le v) du 1 de l’article 1 de l’accord FATCA prévoit que, lorsqu’une société de personnes est une institution financière, l’expression « titre de capital» désigne toute participation au capital ou aux bénéfices de la société de personnes.
Lorsqu’un trust est une institution financière, un titre de capital est considéré détenu par toute personne qui est le constituant ou le bénéficiaire de tout ou partie du trust ou par toute autre personne physique exerçant en dernier lieu un contrôle effectif sur le trust.
Une personne américaine déterminée est considérée comme le bénéficiaire d’un trust étranger si cette personne a le droit de bénéficier, directement ou indirectement par exemple par l'intermédiaire d'un prête-nom (« nominee »), d’une distribution obligatoire ou discrétionnaire de la part du trust.
B. Comptes de dépôt [art. 1, 1-t) de l'accord FATCA]
50
Un compte de dépôt désigne tout compte courant commercial ou d’épargne, compte-chèques ou un compte dont l’existence est attestée par un justificatif de dépôt, un justificatif d’investissement, un titre de créance ou un autre instrument similaire et sur lequel des sommes d’argent sont placées en dépôt auprès d’une entité exerçant des activités bancaires ou de nature similaire.
Sont également considéré comme un compte de dépôt :
- un contrat ou bon de capitalisation se présentant comme un contrat d’épargne dont l’objet consiste à gérer l’épargne constituée aux fins de garantir un capital déterminé à l’échéance du contrat ou bon ;
- le solde créditeur d’une carte de crédit émise par une société émettrice de cartes de crédit exerçant des activités bancaires ou de nature similaire.
60
Lorsqu’une institution financière choisit d’appliquer le seuil défini pour les comptes de dépôt, un compte d’opérations sur carte de crédit ne sera déclarable qu’après avoir appliqué les règles d’agrégation suivantes :
- il n’y a pas d’autre compte et le solde est supérieur à 50 000 $, ou ;
- le solde total de tous les comptes de dépôt agrégés (y compris le solde du compte d’opérations sur carte de crédit) est supérieur à 50 000 $.
La définition d'un compte de dépôt englobe aussi les montants détenus par les sociétés d’assurance dans le cadre d’un contrat prévoyant de verser des intérêts ou de les porter au crédit du titulaire. Cependant, les montants détenus par les sociétés d’assurance en attente de versement dans le cadre d’un contrat d’assurance à forte valeur de rachat dont le terme est échu ne constituent pas un compte de dépôt (cf. I-D § 80).
C. Comptes conservateurs [art. 1, 1-u) de l'accord FATCA]
70
Un compte conservateur désigne un compte, notamment un compte titres ouvert au bénéfice d’une autre personne et sur lequel figure tout instrument financier ou contrat à des fins d’investissement.
Les instruments financiers ou contrats qui peuvent être détenus sur ce type de compte sont notamment :
- des parts ou actions dans une société ;
- des obligations, titres obligataires ou autres titres de dette ;
- des opérations de change ou sur marchandises ;
- des transactions sur devises ou matières premières ;
- des contrats d’échange sur risque de crédit, des contrats d’échange basés sur des indices non financiers ;
- des contrats notionnels ;
- des contrats d’assurance ou des contrats de rente viagère ; ou
- tout instrument optionnel ou dérivé ; et
- des titres de participation ou de créance dans une entité d’investissement.
Un contrat d’assurance à valeur de rachat ou un contrat de rente peut éventuellement faire partie des actifs détenus sur un tel compte. Dans ce cas, l’assureur est seulement tenu de communiquer au dépositaire la valeur de rachat du contrat d’assurance.
D. Contrats d’assurance à forte valeur de rachat [art. 1, 1-y) et w) de l'accord FATCA]
80
Un contrat d’assurance désigne un contrat, autre qu’un contrat de rente, par lequel l’assureur s’engage à verser une somme d’argent en cas de réalisation d’un risque particulier, notamment un décès, une maladie, un accident, une responsabilité civile ou un dommage matériel [accord FATCA, art. 1, 1-w)].
Les contrats d’assurance dans le champ de l’accord FATCA sont les contrats d’assurance-vie avec valeur de rachat.
Les contrats d’assurance de biens ou de prévoyance ne sont pas dans le champ de l’accord FATCA.
Un contrat d’assurance à forte valeur de rachat désigne un contrat d’assurance, à l’exclusion d’un contrat de réassurance conclu entre deux organismes d’assurance, dont la valeur de rachat ou de clôture (hors frais de rachat ou avances éventuels) est supérieure à 50 000 $.
Remarque : L’expression « valeur de rachat » désigne la plus élevée des deux sommes suivantes : la somme que le souscripteur du contrat d’assurance est en droit de recevoir en cas de rachat ou de fin du contrat ou la somme que le souscripteur du contrat d’assurance peut emprunter en vertu du contrat eu égard à son objet [accord FATCA, art. 1, 1-z)].
Néanmoins, cette expression ne comprend pas une somme due dans le cadre d’un contrat d’assurance au titre :
- de l’indemnisation d’un dommage corporel, d’une maladie ou d’une perte économique subie lors de la réalisation d’un risque ;
- d’un remboursement au souscripteur d’une prime payée antérieurement en raison de l’annulation ou la résiliation du contrat ou d’une diminution de l’exposition au risque durant la période au cours de laquelle le contrat est en vigueur ou résultant d’un nouveau calcul de la prime rendu nécessaire par la correction d’une erreur d’écriture ou autre erreur analogue ; ou
- de la participation au résultat due au souscripteur du contrat d’assurance en fonction de la couverture du risque du contrat ou du groupe concerné.
E. Contrats de rente [art. 1, 1-x) de l'accord FATCA]
90
Un contrat de rente désigne un contrat dans lequel l’assureur s’engage à effectuer des paiements pendant une certaine durée, laquelle est déterminée en tout ou partie par l’espérance de vie d’une ou plusieurs personnes physiques.
Les contrats de rente visés par l’accord FATCA sont seulement les contrats de rente à titre onéreux. Les rentes issues d’un contrat d’assurance et versées en réparation d'un dommage ou d'un préjudice ne sont pas des comptes financiers.
II. Comptes financiers non déclarables en application de l’annexe II de l'accord FATCA
100
Les catégories suivantes de comptes sont exclues en application de l'annexe II de l’accord FATCA et ne sont en conséquence pas déclarables et pas soumises aux règles d’agrégation par les institutions françaises participantes.
A. Comptes ou produits de retraite (ann. II, III-A de l'accord FATCA)
110
Sont concernés :
- les plans d’épargne retraite populaire (PERP) visés à l’article 163 quatervicies du CGI et à l’article L. 144-2 du code des assurances ;
- les régimes facultatifs de retraite complémentaire de type PREFON, complément de retraite des hospitaliers (CRH), complémentaire retraite mutualiste (COREM) et complément retraite de la fonction publique (CREF) visés aux articles L. 441-1 et suivants du code des assurances ;
- les plans d’épargne retraite entreprise (PERE) visés au II-B § 160 du BOI-IR-BASE-20-50-10 ;
- les contrats « Madelin » et « Madelin agricole » visés à l'article 154 bis du CGI et à l'article 154 bis-0 A du CGI ;
- les retraites dites article 83 visées à l’article 83 du CGI et à l'article L. 242-1 du code de la sécurité sociale (CSS) ;
- les contrats article 82 visés à l’article 82 du CGI, également dits contrats en « sursalaire » ;
- les contrats article 39 visés à l’article 39 du CGI et à l'article L.137-11 du CSS (sont également concernés les contrats dits « indemnité de fin de carrière » prévus au 3° de l’article 998 du CGI et au BOI-TCAS-ASSUR-10-40-30-80).
B. Comptes ou produits bénéficiant d’avantages fiscaux (ann. II, III-B de l'accord FATCA)
1. L’épargne réglementée
120
Sont concernés :
- les livrets A visés de l'article L. 221-1 du CoMoFi à l'article L. 221-9 du CoMoFi ;
- les livrets bleus visés de l'article L. 221-1 du CoMoFi à l'article L. 221-9 du CoMoFi ;
- les livrets de développement durable visés à l'article L. 221-27 du CoMoFi ;
- les livrets d’épargne populaire (LEP) visés de l'article L. 221-13 du CoMoFi à l'article L. 221-17 du CoMoFi ;
- les livrets jeunes visés à l'article L. 221-24 du CoMoFi, l'article L. 221-25 du CoMoFi et l'article L. 221-26 du CoMoFi ;
- les comptes épargne logement (CEL) visés de l'article R. 315-1 du code de la construction et de l’habitation (CCH) à l'article R. 315-22 du CCH ;
- les plans d’épargne logement (PEL) visés de l'article L. 315-1 du CCH à l'article L. 315-6 du CCH ;
- les plans d’épargne populaire (PEP) visés de l'article L. 221-18 du CoMoFi à l'article L. 221-23 du CoMoFi.
2. L’épargne salariale
130
Sont concernés :
- les accords de participation visés aux articles L. 3321-1 et suivants du code du travail ;
- les plans d’épargne entreprise (PEE) visés aux articles L. 3332-1 et suivants du code du travail ;
- les plans d’épargne interentreprises (PEI) visés aux articles L. 3333-1 et suivants du code du travail ;
- les plans d’épargne pour la retraite collectifs (PERCO) et plans d’épargne pour la retraite collectifs interentreprises (PERCOI) visés aux articles L. 3334-1 et suivants du code du travail ;
- les comptes courants bloqués visés aux articles L. 3323-2 et suivants du code du travail.
III. Autres comptes financiers ou produits non déclarables
A. Les contrats obsèques
140
Sont concernés les contrats obsèques visés à l’article L. 2223-33-1 du code général des collectivités territoriales dès lors que les sommes versées sur ces contrats seront au moment du dénouement expressément affectées à la réalisation des obsèques.
B. Les titres au « nominatif pur » émis par une EENF active
150
L’article R. 211-2 du CoMoFi prévoit que les comptes-titres tenus par l’émetteur revêtent la forme nominative. Quand les titres nominatifs sont administrés par l’émetteur, ils sont dits au « nominatif pur ».
Dans cette situation, une société émettrice ayant la qualité d’EENF active n’aura pas à déclarer ces titres.
C. Comptes professionnels
160
Certains comptes ouverts par des professionnels auprès d’une institution financière participante, dans le cadre de leur activité, ne sont pas considérés comme des comptes déclarables.
1. Comptes de séquestre
170
Sont concernés les comptes ouverts par des professionnels dans l’un des cas suivants :
- en application d’une ordonnance ou d’un jugement du tribunal ou dans le cadre d’une autre procédure légale au titre de laquelle l’intermédiaire non financier agit pour le compte de ses clients ;
- dans le cadre de la vente, de la négociation ou de la location d’un bien mobilier ou immobilier, à condition que le compte réponde aux exigences suivantes :
les sommes portées sur le compte sont exclusivement un acompte, des arrhes, un dépôt de garantie ou une somme versée par l’une des parties afin de remplir ses obligations dans le cadre d’une des transactions susmentionnées. Il peut également s’agir d’un paiement similaire ou d’un actif financier déposé sur ce compte dans le cadre de l'opération mobilière ou immobilière,
le compte est créé et utilisé exclusivement dans le but de garantir les obligations des parties : paiement par l’acheteur du prix d’achat de l’immeuble, paiement par le vendeur d’un éventuel passif ou paiement de dommages liés à la location d’un bien conformément aux stipulations du bail,
les actifs du compte, notamment les revenus qu’ils produisent, seront versés ou distribués aux parties lors de l’achèvement de l’opération (vente du bien ou fin du bail),
le compte n’est pas un compte sur marge ou de nature similaire qui a été créé en lien avec la vente ou la négociation d’un actif financier et,
le compte n’est pas associé à un compte d’opérations sur carte de crédit ;
- lorsqu’une institution financière gère un prêt garanti par des biens immobiliers et conserve une partie du paiement afin de permettre le règlement tardif des impôts ou d’une assurance liée au bien immobilier ;
- lorsqu’une institution financière gère un compte exclusivement dans le but de régler des impôts non mis en recouvrement.
180
Il s’agit notamment des comptes réglementés par le décret n° 72-678 du 20 juillet 1972 et le décret n° 2005-1315 du 21 octobre 2005, ainsi que des comptes de dépôt de garanties visés à l’article R. 261-29 du CCH.
Sont également exclus les comptes de dépôt affectés ou les comptes de séquestre ouverts par des huissiers en application de l’article 30-1 du décret n° 2005-1552 du 12 décembre 2005 modifiant le décret n° 56-222 du 29 février 1956 pris pour l’application de l’ordonnance n° 45-2592 du 2 novembre 1945 relative au statut des huissiers de justice.
2. Comptes bancaires de syndicats de copropriétaires
190
Il s’agit des deux types de comptes bancaires suivants :
- les comptes bancaires séparés ouverts au nom d’un syndicat de copropriétaire en application de la loi n° 2014-366 du 24 mars 2014, dite loi Alur, sur lesquels sont versées les sommes ou valeurs reçues au nom ou pour le compte du syndicat ;
- les comptes bancaires généraux ouverts au nom d’un syndicat de copropriété afin de gérer les sous-comptes séparés au nom de syndicats de copropriétaires avec lequel il est lié.
D. Comptes de succession
200
Lorsque l’institution financière détient un document attestant du décès du titulaire du compte (tels que l’acte de décès ou une copie du testament). Les comptes ouverts suite à l’acte de dévolution successorale enregistré et porté à la connaissance de l’institution financière sont potentiellement déclarables.
IV. Précisions sur les titulaires de comptes financiers
210
L’institution financière devra identifier la personne physique ou morale qui est le titulaire du compte financier visé par l’accord FATCA en tenant compte de la nature et du type de compte financier concerné.
A. Comptes détenus par une personne autre qu’une institution financière [art. 1, z)-3)-ad) de l'accord FATCA]
220
Une personne autre qu’une institution financière qui détiendrait un compte financier pour le compte d’une autre personne ne serait pas identifiée comme titulaire de ce compte aux fins de l’accord.
Ces intermédiaires peuvent avoir la qualité de mandataire, dépositaire, prête-nom, signataire, conseiller en placement ou intermédiaire. Il peut également s’agir de personnes ayant procuration ou autorisation de signature sur un compte.
B. Contrats d’assurance à forte valeur de rachat
230
Dans le cas d’un contrat d’assurance avec valeur de rachat ou d’un contrat de rente, le titulaire du compte désigne toute personne qui a accès à la valeur de rachat ou qui peut changer le nom du bénéficiaire du contrat.
Si nul ne peut accéder à la valeur de rachat ou changer le nom du bénéficiaire, les titulaires du compte sont les personnes désignées comme bénéficiaires acceptants dans le contrat et celles qui jouissent d’un droit absolu à des paiements en vertu du contrat.
Au dénouement d’un contrat d’assurance à valeur de rachat ou d’un contrat de rente, chaque personne qui est en droit de percevoir une somme d’argent en vertu du contrat est considérée comme un titulaire de compte.
En application du E du VI de l’annexe I de l’accord FATCA, il est présumé que ces bénéficiaires en cas de décès ne sont pas des personnes américaines. Dès lors, l’organisme d’assurance n’est pas tenu d’effectuer des diligences particulières sauf si une information collectée comporte des indices américains au sens du 1 du B de la section II de l’annexe I.
C. Compte inactif
240
Un compte est considéré comme inactif, en application des dispositions de l’article L. 312-19 du CoMoFi applicables à compter du 1er janvier 2016 à l’issue d’une période de douze mois au cours de laquelle :
- 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 créances et ;
- 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.
La période de douze mois est portée à cinq ans pour certains comptes dont ceux sur lesquels sont inscrits des titres financiers, les comptes sur livret et les comptes à terme.
L'institution financière pourra s'appuyer sur l'examen de la documentation en sa possession relative au détenteur de compte afin de déterminer si ce compte doit être déclaré. Si tel est le cas à l'issue de cet examen, l'institution financière devra procéder aux déclarations prévues par l'accord FATCA.
Lorsque les dépôts et avoirs inscrits sur ce compte sont déposés à la Caisse des dépôts et consignations, dans les conditions posées à l’article L. 312-20 du CoMoFi applicables à compter du 1er janvier 2016, le compte cesse d'être déclarable.
Les comptes de succession ne sont pas considérés comme des comptes déclarables. | Bulletin officiel des finances publiques - impôts | BOI-INT-AEA-10-20-20 | https://bofip.impots.gouv.fr/bofip/10247-PGP.html/identifiant=BOI-INT-AEA-10-20-20-20150805 | 2015-08-05 00:00:00 | 8a61816f1ca6b8ead077257f92745d4a9cef9051e2230112de6e08f03d8e6a98 | [
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Actualité liée : [node:date:14285-PGP] : TVA - Conséquences de la jurisprudence de la Cour de justice de l'Union européenne sur les règles de TVA applicables au titre de la rémunération pour copie privée et de la rémunération équitable - Jurisprudences (CJUE, arrêt du 18 janvier 2017, aff. C-37/16, « SAWP » ; CJUE, arrêt du 21 janvier 2021, aff. C-501/19, « UCMR-ADA »)I. Principes générauxA. Apparition distincte de la TVA sur une facture(1)10Les factures délivrées par les fournisseurs de biens ou les prestataires de services constituent l'instrument le plus couramment utilisé pour la transmission du droit à déduction. Ainsi, le I de l'article 289 du code général des impôts (CGI) prévoit que tout assujetti doit délivrer une facture pour les biens livrés ou les services rendus à un autre assujetti ou à une personne morale non assujettie, ainsi que pour les acomptes perçus au titre de ces opérations.20En application du II de l'article 289 du CGI et du I de l'article 242 nonies A de l'annexe II au CGI, la facture doit mentionner distinctement l'identification des parties et des biens livrés ou des services rendus, la date de l'opération, le total hors taxe par taux d'imposition et la TVA correspondante (BOI-TVA-DECLA-30-20-20-10).30Le droit à déduction de la TVA ne peut être exercé que si la taxe est mentionnée sur une facture (CGI, art. 271, II-2).Exemple : Un fabricant qui réalise une vente de mobilier de bureau au profit d'un autre assujetti devra délivrer une facture comportant notamment mention distincte du total hors taxe et de la TVA correspondante.Si ce mobilier est affecté à la réalisation d'opérations ouvrant droit à déduction, l'acquéreur pourra déduire la TVA dans les conditions de droit commun dès qu'il sera en possession de la facture délivrée par le fournisseur (sous réserve toutefois que l'exigibilité de la taxe correspondante soit intervenue).De même, la transmission d'un bien à titre gratuit étant assimilée à une livraison normale (CGI, art. 257, II-1-1°), l'assujetti qui transmet les biens peut établir une facture faisant apparaître la taxe qu'il a dû payer au titre de la livraison à soi-même. L'assujetti bénéficiaire de la transmission gratuite pourra déduire cette taxe si les conditions de fond de l'exercice du droit à déduction sont remplies.40Les factures susceptibles de justifier la déduction sont exclusivement celles qui ont été régulièrement délivrées à l'entreprise par ses fournisseurs de biens ou de services, soit directement, soit par l'intermédiaire d'un mandataire agissant au nom et pour le compte des fournisseurs.Toutefois, des mesures de tempérament sont prévues à l'égard :des commerçants qui n'ont pas la possibilité de rédiger, lors de chaque vente, des factures ;des cessions de produits ou de services de faible montant ;des acheteurs qui, dans certaines professions et sous certaines conditions, sont habilités à établir les factures aux lieu et place de leurs fournisseurs. À titre d'exemple, les clients des agriculteurs peuvent être autorisés à établir les factures aux lieu et place de ces derniers, dans les conditions exposées au III § 110 à 160 du BOI-TVA-SECT-80-30-50-10 ;des assujettis qui réalisent des opérations se situant sur le territoire français ou réputées telles et exonérées de TVA en application des dispositions de l'article 261 du CGI à l'article 261 E du CGI (I § 10 du BOI-TVA-DECLA-30-20-10-10).50Toute entreprise qui, dans le but d'opérer une déduction, mentionne elle-même la TVA sur les factures de ses fournisseurs ou en modifie les indications s'expose à un rappel sans préjudice des pénalités fiscales et éventuellement des poursuites correctionnelles.55La facture constitue, pour l'exercice du droit à déduction, un document fondamental puisqu'il permet de justifier formellement de l'existence d'une créance de TVA sur le Trésor.La taxe grevant les dépenses supportées par un assujetti ne peut être déduite qu'à la triple condition que :ces dépenses soient exposées pour les besoins d'opérations ouvrant droit à déduction ;le montant de la TVA correspondante figure distinctement sur une facture établie conformément aux dispositions de l'article 289 du CGI, de l'article 242 nonies de l'annexe II au CGI et de l'article 242 nonies A de l'annexe II au CGI ;la taxe ait pu légalement figurer sur ladite facture (CGI, art. 271, II-1).Si l'une de ces conditions d'exercice du droit à déduction de la TVA n'est pas satisfaite, la déduction de la taxe est susceptible d'être remise en cause. Tel est notamment le cas lorsque l'importance ou la nature des manquements, inexactitudes ou omissions constatés ne permettent pas de considérer le document présenté comme une facture.Cependant, il est précisé que la seule omission ou inexactitude de l'une des mentions obligatoires n'entraîne pas nécessairement la remise en cause de la validité d'une facture pour l'exercice des droits à déduction de la taxe dès lors que l'opération est justifiée dans sa réalité et qu'elle satisfait par ailleurs aux autres conditions posées pour l'exercice du droit à déduction. La facture doit en tout état de cause permettre de justifier la naissance et l'exercice du droit à déduction par le client.Si la mention de certaines informations peut constituer une des conditions posées pour l'application d'un régime de TVA spécifique (livraisons intracommunautaires, franchise en base, etc.), une simple omission ou inexactitude en matière de mentions obligatoires n'a pas pour effet, dans la généralité des cas, d'entraîner une remise en cause du régime appliqué.Dans tous les cas, l'administration s'attache à prendre en compte les circonstances dans lesquelles ces omissions et inexactitudes sont intervenues.Par ailleurs, il est rappelé que les omissions ou inexactitudes dans les mentions que doivent comporter les factures sont sanctionnées (II § 110 à 150 du BOI-CF-INF-10-40-40).B. Facturation régulière de la TVA60L'existence de la facture mentionnant la TVA ne crée pas en soi le droit à déduction. Ce droit n'existe que dans la mesure où la taxe figurant sur la facture était légalement due par l'émetteur de ce document. Ce principe a d'ailleurs été confirmé par la Cour de justice des Communautés européennes (CJCE, arrêt du 13 décembre 1989, aff. C-342/87, « Genius Holding BV contre Staatssecretaris van Financiën », ECLI:EU:C:1989:635).La taxe illégalement facturée est due par celui qui l'a facturée, soit en application du 3 de l'article 283 du CGI (taxe facturée à tort au titre d'une opération non imposable ou à un taux supérieur au taux légal), soit en application du 4 de l'article 283 du CGI (taxe facturée au titre d'une opération fictive). Toutefois, elle n'est pas pour autant déductible par le destinataire, en application soit du a du 1 du II de l'article 271 du CGI qui interdit la déduction de la taxe que le fournisseur n'était pas légalement autorisé à faire figurer sur la facture (cas visé au 3 de l'article 283 du CGI), soit du 2 de l'article 272 du CGI (exclusion du droit à déduction de la taxe due en application des dispositions du 4 de l'article 283 du CGI).Cependant, lorsque la taxe a été facturée par erreur au titre d'une opération exonérée ou à un taux supérieur à celui dont était passible l'opération et si la bonne foi des parties n'est pas mise en cause, l'émetteur de la facture peut délivrer à son client une facture rectificative dans les conditions prévues au 1 de l'article 272 du CGI.Si le client de bonne foi est un assujetti étranger non établi en France qui a obtenu le remboursement de la taxe en application soit des dispositions prévues de l'article 242-0 M de l'annexe II au CGI à l'article 242-0 Z ter de l'annexe II au CGI, soit de celles prévues de l'article 242-0 Z quater de l'annexe II au CGI à l'article 242-0 Z decies de l'annexe II du CGI, l'envoi d'une facture rectificative n'est pas autorisé mais le remboursement accordé n'est pas remis en cause. Les notes d'avoir éventuellement adressées à cet assujetti doivent par conséquent préciser que les rabais, ristournes ou remises sont nets de taxe.Cependant, lorsque l'assujetti communautaire ou l'assujetti hors Union européenne (UE) n'a pas demandé le remboursement de la TVA facturée à tort, son fournisseur ou son prestataire est néanmoins autorisé à lui adresser une facture rectificative sous réserve de satisfaire aux conditions suivantes :l'assujetti doit informer, par voie postale, le service de remboursement de la TVA de sa volonté de renoncer au remboursement de la taxe mentionnée sur cette facture selon les modalités prévues soit de l'article 242-0 M de l'annexe II au CGI à l'article 242-0 Z ter de l'annexe II au CGI s'agissant d'un assujetti communautaire, soit de l'article 242-0 Z quater de l'annexe II au CGI à l'article 242-0 Z decies de l'annexe II au CGI s'agissant d'un assujetti hors UE. À cet effet, il communique au service la facture litigieuse en sorte que celui-ci puisse l'identifier formellement comme ne pouvant plus être présentée à l'appui d'une demande de remboursement ;en retour, le service de remboursement de la TVA doit adresser à l'assujetti un justificatif prenant acte de sa renonciation à demander le remboursement selon les modalités prévues soit de l'article 242-0 M de l'annexe II au CGI à l'article 242-0 Z ter de l'annexe II au CGI, soit de l'article 242-0 Z quater de l'annexe II au CGI à l'article 242-0 Z decies de l'annexe II au CGI, de la TVA mentionnée à tort sur la facture en cause ;sur la foi de ce document, le fournisseur ou le prestataire peut adresser une facture rectificative à l'assujetti étranger non établi en France qui a fait part de sa renonciation au service de remboursement.La taxe devient déductible chez le client à la réception de ce document. L'émetteur de la facture peut corrélativement récupérer la TVA acquittée au-delà du taux légal.Enfin, il doit être fait une application stricte des dispositions du 4 de l'article 283 du CGI et du 2 de l'article 272 du CGI (taxe facturée au titre d'opérations fictives) dont l'objet est de prévenir et de réprimer des manœuvres frauduleuses portant sur la facturation de la TVA. Ces dispositions s'appliquent donc en tout état de cause.II. Cas particuliersA. Achats auprès d'organismes de l'État ou d'établissements d'enseignement non assujettis70Depuis le 1er janvier 1979, les ventes de produits fabriqués par les organismes de l'État non pourvus de l'autonomie financière sont généralement imposables dans les conditions de droit commun. Les organismes délivrent donc à leurs clients des factures établies selon les règles applicables à l'ensemble des redevables. Dans ces conditions, la procédure de délivrance d'attestations mentionnant la taxe afférente au coût de fabrication qui permettait de conférer aux clients le droit de déduire cette taxe est devenue sans objet.Toutefois, cette procédure est maintenue en vigueur en ce qui concerne les organismes qui sont demeurés exonérés après le 1er janvier 1979. Tel est le cas notamment de ceux d'entre eux pour lesquels le début de leur imposition effective a été reporté à une date ultérieure.Il est rappelé que l'application de cette procédure est limitée aux ventes de produits fabriqués.80L'attestation que les organismes en cause sont autorisés à délivrer à leurs clients redevables de la TVA mentionne le montant de la TVA qui a grevé les éléments du prix de ces produits, c'est-à-dire non seulement les matières premières et produits assimilés mais aussi les services et les divers biens non exclus du droit à déduction, à l'exception toutefois des bâtiments de toute nature, ouvrages de voirie et terrains.L'application de cette procédure est subordonnée au respect des formalités suivantes :préalablement à toute délivrance d'attestation, l'établissement de l'État concerné doit fournir au directeur départemental / régional des finances publiques dont il dépend toutes justifications utiles sur les modalités de détermination du montant de taxe qui sera mentionné sur les attestations ;ces justifications doivent être renouvelées périodiquement (en principe annuellement), le montant de TVA à mentionner étant susceptible d'être modifié en fonction des variations ayant affecté les éléments du coût pris en compte.La même procédure s'applique également aux ventes d'objets fabriqués et aux prestations de façon par les élèves des établissements d'enseignement technique ou par les élèves et personnes handicapées accueillies dans les établissements médico-pédagogiques, les instituts médico-professionnels et les ateliers protégés, lorsque ces ventes ou prestations ne sont pas soumises à la TVA.Exemple : La procédure s'applique aux ateliers protégés constitués sous forme associative au titre de la vente d'objets fabriqués et des prestations de services fournies par les handicapés dans la mesure où ces opérations constituent le prolongement normal de leur objet social et à la stricte condition que leur gestion soit désintéressée.(90-110)B. Transports : bureaux régionaux de fret120Les bureaux régionaux de fret ont été créés en vue d'assurer une régulation de marché des transports routiers, notamment en rapprochant les offres et les demandes de fret.Leur activité est financée par la perception de redevances dites « d'appairage » sous la forme de ventes de timbres que les transporteurs sont tenus d'apposer sur les documents réglementaires établis à l'occasion de chaque transport.L'activité des bureaux de fret est passible de la TVA.Par ailleurs, des difficultés sont apparues dans les situations où une première entreprise titulaire d'un contrat de transport et qualifiée par les textes réglementaires de « commissionnaire de transport » sous-traite la réalisation matérielle du transport à une seconde entreprise à laquelle la réglementation réserve la qualification de « transporteur ».Il est souligné qu'en règle très générale et malgré sa désignation, le « commissionnaire de transport » n'agit nullement en qualité de mandataire du « transporteur », mais en tant que fournisseur de transport imposable sur la totalité du prix réclamé au client, le transporteur sous-traitant étant lui-même imposable sur le prix que lui verse le « commissionnaire ».Dans ces situations, la redevance d'appairage est acquittée par le seul « commissionnaire de transport » qui appose le timbre correspondant sur la feuille d'expédition le concernant, tandis que le transporteur sous-traitant supporte une quote-part de cette redevance sous la forme d'une réduction du prix du transport dû par le « commissionnaire de transport ».Il en résulte, d'une part, que le « commissionnaire de transport » n'est pas en droit d'exclure de la base d'imposition de la prestation de transport qu'il fournit le montant de la redevance d'appairage versée au bureau régional de fret, mais qu'en contrepartie, il peut opérer, dans les conditions de droit commun, la déduction de la totalité de la TVA afférente à cette redevance facturée par le même bureau.D'autre part, la base d'imposition à la TVA du « transporteur » est constituée par le prix du transport stipulé avec le « commissionnaire de transport » diminué de la réduction de prix correspondant à la quote-part de la redevance d'appairage qu'il prend en charge.La facture délivrée par le « transporteur » (en l'espèce le sous-traitant qui effectue matériellement l'opération) au « commissionnaire de transport » (l'entrepreneur principal qui facture au client) doit faire apparaître :le prix stipulé avec le « commissionnaire » diminué de la quote-part de redevance d'appairage prise en charge par ce « commissionnaire » ;la TVA correspondant à cette base.C. Charges de copropriété d'un immeuble130Les bailleurs ne peuvent pas déduire la TVA grevant les dépenses engagées pour le compte des locataires et dont les remboursements sont exclus de leur base d'imposition.Lorsque le bailleur a recours au régime des débours et que les fournisseurs, contractant personnellement avec lui, lui adressent les factures, celui-ci transmet à son locataire le droit à déduction de la TVA sur les charges et réparations locatives par un document qui vaut compte-rendu (II-F-2 § 240). Ce compte-rendu doit être suffisamment détaillé : nature des dépenses, montant, TVA y afférente.Lorsque le bailleur est membre d'une copropriété, les factures sont, d'une manière générale, adressées par les fournisseurs au syndic ou au syndicat des copropriétaires. Ceux-ci délivrent à leur tour un relevé de charges au copropriétaire qui, fréquemment, fait apparaître le montant des charges récupérables et la TVA y afférente. Il est rappelé que le copropriétaire qui exerce une activité imposable à la TVA ouvrant droit à déduction peut déduire, dans les conditions de droit commun, la taxe qui figure sur ce relevé de charges et qui se rapporte aux dépenses qui lui incombent en tant que propriétaire ou pour lesquelles il n'a pas choisi d'appliquer le régime des débours. Dans ce dernier cas, à l'inverse, le copropriétaire devra délivrer à son locataire un compte-rendu faisant apparaître la TVA relative aux charges récupérables afin que le locataire puisse, le cas échéant, exercer son droit à déduction.140Il convient d'apporter une précision particulière concernant le calcul du pourcentage de déduction du bailleur.Lorsque la location est exonérée de TVA (CGI, art. 261 D), les frais accessoires qui s'y ajoutent sont également exonérés.Les remboursements de charges et de réparations locatives que le bailleur choisit de soumettre au régime des débours ne sont pas pris en compte pour la détermination du quantum de taxe déductible que le propriétaire peut, le cas échéant, être amené à déterminer en application de l'article 206 de l'annexe II au CGI.D. Avocats150Les décisions juridictionnelles s'accompagnent en général d'une condamnation de la partie perdante aux dépens (code de procédure civile [CPC], art. 695 et suivants).Cette condamnation est destinée à indemniser l'autre partie de certaines dépenses qu'elle a supportées.La rémunération des avocats dans la mesure où elle est réglementée (émoluments de postulation) est notamment comprise dans les dépens.Les avocats peuvent demander que la condamnation aux dépens soit assortie du droit de recouvrer directement leur rémunération auprès de la partie condamnée (CPC, art. 699).160Le client de l'avocat peut déduire, dans les conditions habituelles, et à l'exclusion de toute autre personne, la TVA afférente à la prestation dont il est le bénéficiaire.Ainsi, sur un plan formel, cette déduction ne peut être exercée que si le client est en possession d'une facture délivrée par l'avocat. Celui-ci doit délivrer une facture ou un document en tenant lieu (note de frais) pour les services rendus à un autre assujetti (CGI, art. 289). Les demandes de provisions doivent également donner lieu à l'établissement d'une note d'honoraires. Le destinataire de ce document est donc toujours le client bénéficiaire des prestations, y compris dans le cas où les avocats procèdent au recouvrement direct de leurs prestations auprès de la partie condamnée aux dépens.Toutefois, les avocats remettent parfois aux deux parties un compte détaillé de leurs émoluments représentatifs de dépens. Chacune des parties peut donc recevoir un exemplaire de ce document.Cette situation peut être source de confusion.Afin d'éviter une déduction irrégulière par la partie condamnée aux dépens et la mise en œuvre à l'encontre de l'avocat des dispositions du 3 et du 4 de l'article 283 du CGI, le compte détaillé doit porter la mention « TVA récupérable dans les conditions prévues par l'article 271 du CGI, uniquement par le ou les clients de l'avocat soussigné ».E. Droits d'auteur soumis à la retenue de TVA170Selon ce dispositif, les éditeurs, les organismes de gestion collective et les producteurs opèrent sur les droits versés aux auteurs, une retenue de la TVA due par l'auteur (II-B § 100 à 120 du BOI-TVA-CHAMP-10-10-60-30).1. Cas général180Pour plus de précisions, il convient de se reporter au I-A-1 § 30 BOI-TVA-DED-50-10.2. Cas particulier des organismes de gestion collective agissant comme intermédiaires « transparents » et taxables sur leur seule rémunération190Pour plus de précisions, il convient de se reporter au I-A-2 § 40 du BOI-TVA-DED-50-10.3. Disposition commune : calcul du coefficient de déduction195Pour plus de précisions, il convient de se reporter au I-A-3 § 45 du BOI-TVA-DED-50-10.F. Intermédiaires agissant pour le compte d'autrui200Il convient de distinguer les intermédiaires selon qu'ils agissent en leur nom propre ou au nom d'autrui (I § 10 à 70 du BOI-TVA-BASE-10-20-40-20).1. Intermédiaires agissant en leur nom propre210En application des dispositions du V de l'article 256 du CGI et du III de l'article 256 bis du CGI, les intermédiaires agissant en leur nom propre sont réputés avoir personnellement acquis et livré le bien lorsqu'ils s'entremettent dans des livraisons de biens (ils réalisent le cas échéant des livraisons et des acquisitions intracommunautaires de biens) ou avoir personnellement reçu ou fourni les services lorsqu'ils s'entremettent dans des prestations de services.220Un intermédiaire à l'achat est réputé acheter un bien ou un service à un tiers et le vendre à son commettant. Il doit donc délivrer une facture à son commettant qui comporte toutes les mentions obligatoires (BOI-TVA-DECLA-30-20-20).230Un intermédiaire à la vente est réputé acheter un bien ou un service à son commettant (qui est dès lors corrélativement réputé le lui vendre) et le vendre au tiers.Le commettant doit dès lors, en principe, en application de l'article 289 du CGI, délivrer une facture à l'intermédiaire pour le montant hors commission de la transaction.Il est admis que le compte-rendu adressé par l'intermédiaire au commettant dispense ce dernier de lui adresser une facture à condition :que ce document fasse clairement apparaître le montant de l'opération du commettant, c'est-à-dire le montant hors taxe de la vente effectuée par l'intermédiaire au profit du tiers diminué du montant de la commission ;que l'intermédiaire détienne un mandat écrit de son commettant pour accomplir en ses lieu et place ses obligations de facturation. À défaut de mandat écrit, le compte-rendu ne peut valoir facture du commettant que si ce dernier l'a signé. Dans tous les cas, le commettant reste responsable du respect de ses obligations en matière de facturation.Le compte-rendu doit comporter également les autres mentions obligatoires qui doivent figurer sur une facture.Le compte-rendu établi dans ces conditions vaut facture de vente pour le commettant et facture d'achat pour l'intermédiaire. Le commettant et l'intermédiaire doivent chacun conserver un exemplaire de ce document. Ce document permet notamment à l'intermédiaire l'exercice du droit à déduction.La mention et la déduction par l'intermédiaire de toute TVA afférente à l'opération du commettant est proscrite lorsque ce dernier n'est pas effectivement soumis à la TVA, par exemple, s'il bénéficie de la franchise en base prévue à l'article 293 B du CGI ou s'il s'agit d'un agriculteur placé sous le régime du remboursement forfaitaire.2. Intermédiaires agissant au nom d'autrui240Les intermédiaires, qui agissent au nom de leur commettant, réalisent une prestation de services d'entremise. Lorsqu'ils contractent personnellement avec le tiers, ils transmettent au commettant le droit à déduction de la TVA par un document unique qui vaut compte-rendu et facture.3. Règles applicables aux commissionnaires agricoles250Il convient de se reporter au I-C § 60 et 70 du BOI-TVA-SECT-80-10-20-50, au V-B-1 § 310 du BOI-TVA-SECT-80-30-20-20, au I-C-2 § 90 du BOI-TVA-SECT-80-60-10-50 et au I-A-4 § 90 du BOI-TVA-SECT-80-60-20.4. Cas particulier du commissaire-priseur ou commissaire de justice intervenant dans une vente aux enchères publiques260Pour ce qui concerne les règles de TVA applicables aux opérations effectuées par un commissaire-priseur ou un commissaire de justice au cours d'une vente aux enchères publiques, il convient de se reporter au BOI-TVA-SECT-90-50.270Il est néanmoins précisé que le commissaire-priseur ou le commissaire de justice agissant en son nom propre est tenu de délivrer à l'acquéreur une facture ou un document en tenant lieu (CGI, art. 289, I-1-d). Le commettant du commissaire-priseur ou du commissaire de justice, s'il est un assujetti à la TVA, est également tenu, en principe, de délivrer une facture au commissaire de justice.a. Facture établie pour l'acquéreur des biens280Il s'agit normalement du bordereau d'adjudication des biens.Lorsque la livraison effectuée par le commissaire-priseur ou le commissaire de justice a été soumise à la TVA sur la marge bénéficiaire, ce document doit reprendre de manière distincte :le prix d'adjudication du bien ;les impôts, droits, prélèvements éventuellement dus à raison de cette livraison, à l'exclusion de la TVA elle-même qui ne peut jamais être mentionnée distinctement ;les frais accessoires que le commissaire de justice peut, en fonction de la réglementation actuelle, demander à l'acquéreur (essentiellement les frais de commission).La facture devra comprendre toutes les mentions obligatoires.Il est rappelé que lorsque la livraison effectuée par le commissaire-priseur ou le commissaire de justice a été soumise à la TVA sur le prix total, le bordereau d'adjudication doit faire apparaître distinctement le montant de la TVA.b. Facture établie par le commettant du commissaire-priseur ou du commissaire de justice290En application de l'article 289 du CGI, le commettant, s'il est un assujetti à la TVA, est tenu de délivrer une facture au commissaire de justice.Pour ce qui concerne les ventes aux enchères publiques, il est admis que le compte-rendu qui est obligatoirement remis par le commissaire-priseur ou le commissaire de justice à son commettant tienne lieu de facture pour ce dernier.Le compte-rendu doit faire apparaître distinctement le détail de l'opération, c'est-à-dire le prix d'adjudication du bien diminué du montant de la rémunération que le commettant verse au commissaire-priseur ou au commissaire de justice.Le compte-rendu ainsi établi par le commissaire-priseur ou le commissaire de justice devra reprendre les éléments figurant au II-F-4-a § 280.Selon que la vente du commettant au commissaire-priseur ou au commissaire de justice est ou non imposable sur le prix total, le compte-rendu devra ou non faire apparaître distinctement le montant de la TVA. | Bulletin officiel des finances publiques - impôts | BOI-TVA-DED-40-10-10 | https://bofip.impots.gouv.fr/bofip/1111-PGP.html/identifiant=BOI-TVA-DED-40-10-10-20241009 | 2024-10-09 00:00:00 | cb267f80671eea1dcc6dbaba4a295a3e3aca34c90ee32e593eb9de6cad8ba5dd | [
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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 :
CVAE - CHAMP, IF - TFB, IF - CFE, ANNX
Texte :
La
loi n° 2014-173 du 21 février 2014
de programmation pour la ville et la cohésion urbaine a créé les quartiers prioritaires de la politique de la ville (QPV), qui constituent désormais la nouvelle géographie d'intervention de la
politique de la ville.
L’article 49
de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 a instauré des exonérations temporaires de cotisation foncière des entreprises (CFE)
(code général des impôts (CGI), art. 1466 A, I septies), de cotisation sur la valeur ajoutée des entreprises (CVAE)
(CGI, art. 1586 nonies) et de taxe foncière sur les propriétés bâties (TFPB)
(CGI, art. 1383 C ter) pour les activités commerciales existantes ou créées dans les QPV.
Ces exonérations sont réservées aux très petites entreprises (moins de dix salariés et chiffre d'affaires annuel ou total
de bilan n'excédant pas 2 millions d'euros) exerçant une activité commerciale.
Ces dispositions s'appliquent à compter du 1er janvier 2015.
Pour les entreprises susceptibles de bénéficier des exonérations dès l'année
2015, les obligations déclaratives sont exceptionnellement aménagées (BOI-IF-CFE-10-30-50-60 au II-B-1 § 600 et
BOI-IF-TFB-10-160-60 au VI § 440).
Pour les établissements qui font l'objet d'une création à compter du 1er
janvier 2016, le bénéfice des exonérations est subordonné à l'existence, au 1er janvier de l'année d'implantation, d'un contrat de ville prévu à
l'article
6 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine.
Actualité liée :
X
Documents liés :
BOI-CVAE-CHAMP-20-10 : CVAE - Champ d'application - Entreprises
bénéficiant d'une exonération ou d'un abattement - Dispositions communes à tous les dispositifs d'exonération ou d'abattement facultatif
BOI-IF-TFB-10-160 : IF - Taxe foncière sur les propriétés bâties -
Exonérations des immeubles situés dans des zones délimitées
BOI-IF-TFB-10-160-60 : IF - Taxe foncière sur les propriétés bâties -
Exonérations des immeubles rattachés à des entreprises commerciales implantées dans les quartiers prioritaires de la politique de la ville
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
BOI-IF-CFE-10-30-50-60 : IF - Cotisation foncière des entreprises - Champ
d'application - Personnes et activités exonérées - Exonérations facultatives temporaires accordées dans le cadre de la politique de la ville - Activités commerciales dans les quartiers prioritaires de
la politique de la ville
BOI-ANNX-000229 : ANNEXE - IF - Exonérations et abattements de CFE sur ou sauf
délibération
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00140 | https://bofip.impots.gouv.fr/bofip/10033-PGP.html/identifiant=ACTU-2015-00140 | 2015-06-19 00:00:00 | 1ff748b0b838d72de47d21d77a2c5608a7e80a06778ffc23aa40012a43828610 | [
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Série / Division :
BIC - PDSTK
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-PDSTK-10-30-20 : BIC - Produits et stocks - Produits exceptionnels - Indemnités
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00092 | https://bofip.impots.gouv.fr/bofip/10036-PGP.html/identifiant=ACTU-2015-00092 | 2015-04-01 00:00:00 | 3347c44dce47441e958a064a53921d9a3fe1fc3817ca55ce5086aeb0870bd5a8 | [
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A la suite d'une erreur matérielle dans le texte de l'actualité mise en ligne le 21 mai 2015, la
référence à l'annexe portant l'actualisation 2015 des plafonds de loyer et de ressources était erronée.
Le texte de cette actualité est remplacé par la présente mise en ligne, afin de rétablir la référence au
BOI-BAREME-000017.
Cette nouvelle actualité ne modifie pas les documents liés.
Séries / Divisions :
IR - RICI, RFPI - SPEC, BAREME
Texte :
Les dispositifs d’incitation fiscale à l’investissement immobilier locatif sont subordonnés à la
mise en location des logements selon des loyers qui ne doivent pas excéder des plafonds fixés par décret.
Certains de ces dispositifs sont également subordonnés à la mise en location des logements à des
locataires dont les ressources n’excèdent pas des plafonds fixés par décret.
Ces plafonds de loyer et de ressources, qui diffèrent notamment selon le lieu de situation du logement et
le dispositif d’incitation fiscale à l’investissement immobilier locatif concerné, sont révisés au 1er janvier de chaque année.
L'actualisation 2015 des plafonds de loyer et, le cas échéant, de ressources figure au
BOI-BAREME-000017 pour les dispositifs suivants :
- Besson neuf (CGI, art.
31, I-1°-g) ;
- Besson ancien (CGI, art. 31, I-1°-j) ;
- Robien classique et recentré (CGI, art. 31, I-1°-h) ;
- Borloo neuf (CGI, art. 31, I-1°-l) ;
- Borloo ancien ou conventionnement « ANAH » (CGI, art. 31, I-1°-m) ;
- Scellier métropole et outre-mer (CGI,
art. 199 septvicies) ;
- Duflot / Pinel métropole et outre-mer
(CGI, art. 199 novovicies).
De plus,
l’article 2 du décret n° 2014-1102 du
30 septembre 2014 relatif aux plafonds de loyer, de prix et de ressources applicables au logement intermédiaire a modifié les règles de revalorisation des plafonds de ressources de certains
dispositifs, qui sont désormais indexés sur l'indice des prix à la consommation (IPC) hors tabac au lieu de l'indice de référence des loyers (IRL) du troisième trimestre.
Par ailleurs, ce même décret a aligné les plafonds de loyer et de ressources du dispositif "Borloo ancien" dans le
secteur intermédiaire sur ceux applicables pour le dispositif "Duflot / Pinel" et ce, pour les conventions conclues à compter du 1er janvier 2015.
Enfin, l’arrêté du
1er août 2014 pris en application de l’article R. 304-1 du code de la construction et de l’habitation, modifié par
l’arrêté du 30 septembre 2014 pris en application de l’article R. 304-1 du code de la construction et de
l’habitation, a modifié le zonage applicable pour les dispositifs "Pinel" et "Borloo ancien". Ce nouveau zonage s'applique :
- pour les investissements réalisés à compter du 1er octobre 2014 dans le cadre du dispositif "Pinel", sous
réserve de dispositions transitoires pour ceux réalisés dans des communes déclassées de zone ;
- pour les conventions signées à compter du 1er janvier 2015 dans le cadre du dispositif "Borloo ancien".
Actualité liée :
21/05/2015 : IR - RFPI - Actualisation pour 2015 des plafonds de loyer et de ressources des locataires pour
les dispositifs d'incitation fiscale à l'investissement immobilier locatif
Documents liés :
BOI-IR-RICI-230-20-20 : IR - Réduction d'impôt accordée au
titre des investissements locatifs réalisés dans le cadre de la loi « Scellier » - Conditions d'application - Conditions de mise en location
BOI-IR-RICI-230-40-10 : IR - Réduction d'impôt accordée au
titre des investissements locatifs réalisés dans le cadre de la loi " Scellier " - Avantages fiscaux complémentaires - Location dans le secteur intermédiaire
BOI-IR-RICI-360-20-30 : IR - Réduction d’impôt sur le revenu
en faveur de l’investissement locatif intermédiaire - Dispositif « Duflot » - Conditions d’application - Plafonds de loyer et de ressources des locataires
BOI-RFPI-SPEC-20-10-20-20 : RFPI - Revenus fonciers -
Dispositif « Besson neuf » - Affectation des logements
BOI-RFPI-SPEC-20-10-30-10 : RFPI - Revenus Fonciers -
Déduction forfaitaire majorée pour les logements anciens « Dispositif Besson-ancien »
BOI-RFPI-SPEC-20-20-20 : RFPI - Revenus fonciers - Déduction
au titre de l'amortissement « Robien » - Conditions d’application
BOI-RFPI-SPEC-20-30 : RFPI - Revenus fonciers - Dispositif
« Borloo-neuf »
BOI-RFPI-SPEC-20-40-10 : RFPI - Revenus fonciers -
Conventionnement Anah (ou « Borloo ancien ») - Champ d'application du dispositif
BOI-RFPI-SPEC-20-40-20-30 : RFPI - Revenus fonciers - Conventionnement
Anah (ou « Borloo ancien ») - Conditions d'application de la déduction spécifique - Plafonds de loyers et de ressources des locataires
BOI-RFPI-SPEC-20-40-30 : RFPI - Revenus fonciers - Conventionnement
Anah (ou « Borloo ancien ») - Modalités d'application de la déduction spécifique
BOI-BAREME-000017 : BAREME - RFPI - IR - Investissement immobilier
locatif - Plafonds de loyer et de ressources pour l’année 2015
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00123 | https://bofip.impots.gouv.fr/bofip/10132-PGP.html/identifiant=ACTU-2015-00123 | 2015-05-22 00:00:00 | e369deeb740d85e6ff970315c3e21ddf5ab5d1c6557a5c559e5092746bbb5f59 | [
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] |
Série / Division :
IR - RICI
Texte :
Afin de préserver et soutenir le pluralisme de la presse d'information générale et politique,
l'article
20 de la loi n° 2015-433 du 17 avril 2015 portant diverses dispositions tendant à la modernisation du secteur de la presse prévoit que la réduction d'impôt sur le revenu mentionnée à
l'article 200 du code général des impôts (CGI) au titre des dons faits par les particuliers s'applique aux dons et versements
effectués par les contribuables domiciliés en France au sens de l'article 4 B du CGI au profit d’associations d’intérêt général
et de fonds de dotation qui exercent des actions concrètes en faveur du pluralisme de la presse.
Ces dispositions s'appliquent aux dons et versements effectués depuis le 19 avril
2015 et à compter de l'imposition des revenus de l'année 2015.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-250-10-20 : IR - Réduction d'impôt au titre des dons faits
par les particuliers - Conditions d'application - Conditions tenant au caractère de l'activité de l'organisme bénéficiaire
BOI-IR-RICI-250-10-20-50 : IR - Réduction d'impôt au titre des dons faits
par les particuliers - Conditions d'application - Versements effectués en faveur du pluralisme de la presse
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00207 | https://bofip.impots.gouv.fr/bofip/10161-PGP.html/identifiant=ACTU-2015-00207 | 2015-10-14 00:00:00 | d5a839e4d9622511bc3b1b02087b083c99d920412da685fbdb94e7c80a106cb3 | [
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] |
Séries / Divisions :
BA - BASE, BAREME
Texte :
Comme prévu par le
décret n° 2014-1039 du 11 septembre 2014 relatif aux
modalités de publication des bénéfices agricoles, le premier tableau des éléments retenus pour le calcul des bénéfices agricoles forfaitaires de la généralité des cultures imposables au titre de
2014 (revenus 2014) est consultable à compter du 1er juillet 2015.
Actualité liée :
X
Documents liés :
BOI-BA-BASE-10-20-20 : BA - Base d'imposition - Forfait agricole - Détermination des
éléments de calcul des bénéfices forfaitaires moyens unitaires - Procédure de fixation des éléments de calcul
BOI-BA-DECLA-10 : BA - Obligations déclaratives - Régime du forfait
BOI-BAREME-000018 : BAREME - BA - Premier tableau des éléments retenus pour le calcul des
bénéfices agricoles forfaitaires de la généralité des cultures imposables au titre de l'année 2014 (revenus de 2014)
Signataire des documents liés :
Laurent MARTEL, Sous-directeur des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2015-00165 | https://bofip.impots.gouv.fr/bofip/10183-PGP.html/identifiant=ACTU-2015-00165 | 2015-07-01 00:00:00 | 91844435e1b83a05a7863ee7a6ba5191140fddf3b2181c1fbd10246bb79fd8f1 | [
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] |
Séries / Divisions :
BIC - BASE, BIC - CHG, CF - IOR, LETTRE
Texte :
La procédure de régularisation prévue à
l'article L. 62 A du livre des procédures fiscales (LPF) permet aux entreprises faisant l'objet de rectifications
notifiées sur le fondement de l'article 57 du code général des impôts (CGI) ou de
l'article 238 A du CGI de ne pas être soumises à la retenue à la source prévue au 2 de
l'article 119 bis du CGI en cas de transfert de bénéfices à l'étranger.
Cette procédure de régularisation est subordonnée à l'acceptation expresse et sans réserve par l'entreprise des
rectifications notifiées sur la base des articles 57 ou 238 A du CGI et au rapatriement des sommes distribuées au profit de l'entreprise étrangère.
Actualité liée :
X
Documents liés :
BOI-BIC-BASE-80-20 : BIC - Base d'imposition - Transfert indirect de bénéfices entre
entreprises dépendantes - Contrôle et procédure de remise en cause des prix de transfert
BOI-BIC-CHG-80-20 : BIC - Frais et charges - Versements effectués dans les pays dont le
régime fiscal est privilégié - Conséquences de la non déductibilité fiscale des versements
BOI-CF-IOR : CF - Procédures de rectification et d'imposition d'office
BOI-CF-IOR-20 : CF - Procédures de rectification et d'imposition d'office - Procédures de
régularisation
BOI-CF-IOR-20-10 : CF - Procédures de rectification et d'imposition d'office - Procédure
de régularisation en cours de vérification de comptabilité
BOI-CF-IOR-20-20 : CF - Procédure de régularisation en cas de rectification portant sur
des transferts de bénéfices à l’étranger ou de remise en cause de la déductibilité d'une charge
BOI-LETTRE-000236 : LETTRE - CF - Modèle de demande du bénéfice de la procédure de
régularisation en cas de rectification portant sur des transferts de bénéfices à l'étranger ou de remise en cause de la déductibilité d'une charge (LPF, art. L. 62 A)
Signataire des documents liés :
Olivier Sivieude, Chef du service du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2015-00191 | https://bofip.impots.gouv.fr/bofip/10260-PGP.html/identifiant=ACTU-2015-00191 | 2015-09-02 00:00:00 | fb25fad559b4e5201ed2986a515a0d884cf003017f4a62965d46d301141c6a8d | [
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] |
Série / Division :
CTX - RDI
Texte :
Des mises à jour liées aux évolutions jurisprudentielles ainsi qu'au
décret n° 2016-1480 du 2 novembre 2016 portant modification du code de justice
administrative sont apportées sur les modalités et la procédure de mise en cause de la responsabilité de l'État du fait des services de la direction générale des Finances publiques (DGFiP).
Actualité liée :
X
Documents liés :
BOI-CTX-RDI : CTX - Recours en dommages-intérêts en matière fiscale
BOI-CTX-RDI-10 : CTX - Recours en dommages-intérêts en matière fiscale - Identification
des responsables potentiels
BOI- CTX-RDI-20 : CTX - Recours en dommages-intérêts en matière fiscale - Juridictions
compétentes
BOI-CTX-RDI-30 : CTX - Recours en dommages-intérêts en matière fiscale - Champ
d'application de la responsabilité
BOI-CTX-RDI-40 : CTX - Recours en dommages-intérêts en matière fiscale - Procédure
applicable en matière de plein contentieux de la responsabilité
Signataire des documents liés :
Édouard Marcus, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2019-00211 | https://bofip.impots.gouv.fr/bofip/10276-PGP.html/identifiant=ACTU-2019-00211 | 2019-12-04 00:00:00 | 028af0971cc90cf87c7ba273799f09e4bb1c30be7f4fa6896a496d84e199d70b | [
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] |
Série / Divisions :
IF - TFB, IF - TFNB
Texte :
1- Jusqu’aux impositions dues au titre de 2013, la taxe foncière sur les propriétés non bâties afférente aux terrains
communs à certains habitants d'une commune seulement doit être acquittée par ces habitants (code général des impôts [CGI], art.
1401, dernier alinéa).
À compter des impositions dues au titre de 2014, la taxe afférente à ces terrains
doit être acquittée par la section de commune, conformément aux dispositions du dernier alinéa de l'article 1401 du CGI dans sa rédaction issue de
l'article
1 de la loi n° 2013-428 du 27 mai 2013 modernisant le régime des sections de communes.
2- Les commentaires relatifs aux personnes imposables aux taxes foncières sur les propriétés bâties et non bâties sont
actualisés.
Actualité liée :
X
Documents liés :
BOI-IF-TFNB-10-20 : IF - Taxe foncière sur les propriétés non bâties - Champ
d'application et territorialité - Personnes imposables
BOI-IF-TFB-10-20 : IF - Taxe foncière sur les propriétés bâties - Établissement de
l'imposition - Débiteur de l'impôt
BOI-IF-TFB-10-20-10 : IF - Taxe foncière sur les propriétés bâties - Imposition des
propriétaires
BOI-IF-TFB-10-20-20 : IF - Taxe foncière sur les propriétés bâties - Imposition des
titulaires de droits spéciaux
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00218 | https://bofip.impots.gouv.fr/bofip/10318-PGP.html/identifiant=ACTU-2015-00218 | 2015-11-06 00:00:00 | 52d6d255e751e13a4f63e0a54db342f3bf37c370c9c2145974d4423431c64644 | [
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] |
Séries / Divisions :
IR - BASE, RSA - BASE, RSA - ES
Texte :
Le b du 18° de l'article 81 du code général des
impôts exonère d'impôt sur le revenu les sommes versées par un salarié pour alimenter un plan d'épargne pour la retraite collectif (PERCO), notamment dans les conditions du deuxième alinéa de
l'article L. 3334-8 du code du travail.
L’article
162 de la loi n° 2015-990 du 6 août 2015 pour la croissance l'activité et l'égalité des chances économiques modifie le deuxième alinéa de l’article L. 3334-8 du code du travail.
Désormais, le salarié pourra, en l’absence de compte épargne-temps (CET) dans l’entreprise, verser sur le PERCO les sommes
correspondant à des jours de repos non pris, dans la limite de dix jours par an et non plus cinq, comme c'était le cas auparavant.
En conséquence, ces versements pourront être exonérés à l'impôt sur le revenu dans la limite de dix jours.
Ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2015.
Actualité liée :
x
Documents liés :
BOI-IR-BASE-20-50-20 : IR - Base d'imposition - Limites de déduction des cotisations et
primes d'épargne retraite
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-ES-10-30-20 : RSA - Epargne salariale et actionnariat salarié - Plan d'épargne
pour la retraite collectif (PERCO) - Régime fiscal des bénéficiaires
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00100 | https://bofip.impots.gouv.fr/bofip/10324-PGP.html/identifiant=ACTU-2016-00100 | 2016-04-21 00:00:00 | 785bd8f3efd7c4bc0a04f8b4a0726d7afccc99e8e310494c47f885a7d2711a31 | [
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] |
Les instructions ci-après sont publiées par dérogation au principe de la
publication mensuelle des instructions concernant les entreprises et les professionnels.
Série / Division :
INT - AEA
Texte :
Conformément à l’article 1649 AC
du code général des impôts, les institutions financières mettent en œuvre des règles de diligences nécessaires pour identifier les comptes, les paiements et les personnes qui doivent être
communiquées par la France dans le cadre du 3 bis de l'article 8 de la directive 2011/16/UE et des conventions conclues par la France permettant un échange automatique d’informations à des fins
fiscales.
Le
décret n° 2016-1683 du 5
décembre 2016 fixant les règles et procédures concernant l’échange automatique de renseignements relatifs aux comptes financiers dites « norme commune de déclaration » indique les personnes tenues
au respect de l’obligation déclarative, précise la nature des éléments à déclarer et énonce les diligences à leur charge.
Des précisions sont apportées sur les institutions financières soumises au respect de l’obligation
déclarative, sur les comptes à déclarer ainsi que sur le régime applicable dans le cadre des diligences.
À cette occasion, un nouveau titre « norme commune de déclaration » est créé et la division dédiée aux
accords d’échange automatique de renseignements relatifs aux comptes financiers est renommée « Accords et échanges automatiques de renseignements relatifs aux comptes financiers ».
Les commentaires mentionnés ci-après sous la rubrique "Documents liés soumis
à consultation publique" font l'objet d'une consultation publique du 14 juin 2017 au 17 juillet 2017 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.e2-dlf@dgfip.finances.gouv.fr. Seules les contributions signées seront
examinées. Ces commentaires sont susceptibles d'être révisés à l'issue de la consultation. Ils sont néanmoins opposables dès leur publication.
Actualité liée :
X
Documents liés :
BOI-INT : INT - FISCALITE INTERNATIONALE
BOI-INT-AEA : INT - Accords et échange automatique de renseignements
relatifs aux comptes financiers
BOI-INT-AEA-20 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration
BOI-INT-AEA-20-10 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Champ d’application
BOI-INT-AEA-20-10-10 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Champ d'application - Institutions financières
BOI-INT-AEA-20-10-20 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Champ d'application - Comptes à déclarer
BOI-INT-AEA-20-20 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Procédures de diligence à la charge des institutions financières
BOI-INT-AEA-20-20-10 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Procédures de diligence à la charge des institutions financières - Règles générales
BOI-INT-AEA-20-20-20 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Procédures de diligence à la charge des institutions financières - Comptes préexistants de personnes physiques
BOI-ANNX-000469 : ANNEXE - INT - Liste des instruments d’échange
automatique de renseignements sur les comptes financiers
Documents liés soumis à consultation publique :
BOI-INT-AEA-20-10-10-10 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Champ d’application - Institutions financières - Institutions financières déclarantes
BOI-INT-AEA-20-10-10-20 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Champ d'application - Institutions financières - Institutions financières non-déclarantes
BOI-INT-AEA-20-10-20-10 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Champ d'application - Comptes à déclarer - Comptes financiers
BOI-INT-AEA-20-10-20-20 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Champ d'application - Comptes à déclarer - Personnes à déclarer
BOI-INT-AEA-20-10-20-30 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Champ d'application - Comptes à déclarer – Règles dérogatoires
BOI-INT-AEA-20-20-10-10 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Procédures de diligence à la charge des institutions financières - Règles générales - Identification des comptes
BOI-INT-AEA-20-20-10-20 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Procédures de diligence à la charge des institutions financières - Règles générales - Documents recueillis dans le cadre
des diligences
BOI-INT-AEA-20-20-20-10 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Procédures de diligence à la charge des institutions financières - Comptes préexistants de personnes physiques - Comptes
de faible valeur
BOI-INT-AEA-20-20-20-20 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Procédures de diligence à la charge des institutions financières - Comptes préexistants de personnes physiques - Comptes
de valeur élevée
BOI-INT-AEA-20-20-30 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Procédures de diligence à la charge des institutions financières - Nouveaux comptes de personnes physiques
BOI-INT-AEA-20-20-40 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Procédures de diligence à la charge des institutions financières - Comptes préexistants d’entités
BOI-INT-AEA-20-20-50 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Procédures de diligence à la charge des institutions financières - Nouveaux comptes d’entités
BOI-INT-AEA-20-30 : INT - Accords et échange automatique de
renseignements relatifs aux comptes financiers - Norme commune de déclaration - Modalités déclaratives
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00120 | https://bofip.impots.gouv.fr/bofip/10360-PGP.html/identifiant=ACTU-2017-00120 | 2017-06-14 00:00:00 | 91bfa043388f64b8996d664ba2bb5dd4e25726adf7d752f797a25eb61c4cbe8f | [
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Séries / Division :
TVA - IMM, BARÈME
Texte :
Les articles 11 et 12 de la
loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 apportent deux aménagements aux deux dispositifs de taux réduit de 5,5 % de la taxe sur la valeur ajoutée (TVA) pour les opérations
d'accession sociale à la propriété dans les zones ciblées par la politique de la ville.
1. Concernant les opérations réalisées dans les quartiers prioritaires de la politique de la ville (ou à une distance de
moins de 300 mètres de la limite de ces quartiers), le 11 bis du I de l'article 278 sexies du code général des impôts
(CGI) prévoit l'application du taux réduit à condition, notamment, que les immeubles soient situés, à la date du dépôt de la demande de permis de construire, dans un tel quartier faisant l'objet
d'un contrat de ville.
L'article
11 de la loi de finances pour 2016 assouplit cette condition, pour la seule année 2015 au cours de laquelle devaient être signés les contrats de ville, en permettant l'application du taux réduit
aux opérations dont la demande de permis de construire a été déposée entre le 1er janvier 2015 et la date de signature du contrat de ville qui doit intervenir au plus tard le 31 décembre
2015, c'est-à-dire aux opérations dont le dépôt de la demande de permis de construire est antérieure à la signature d'un contrat de ville pour autant que celle-ci soit intervenue durant l'année 2015.
2. Concernant les opérations réalisées dans les quartiers faisant l'application d'une convention avec l'Agence nationale
pour la rénovation urbaine (ANRU) dans le cadre du programme national de rénovation urbaine (ou à une distance de moins de 300 mètres de la limite de ces quartiers),
l’article
27 de la loi n° 2014-891 du 8 août 2014 de finances rectificative pour 2014 avait prolongé d'un an la possibilité d'appliquer le taux réduit prévu par le 11 du I de l'article 278 sexies du CGI
pour les quartiers faisant l'objet d'une convention ANRU dont la date d'échéance intervenait en 2014.
L'article
12 de la loi de finances pour 2016 étend, pour les livraisons et livraisons à soi-même intervenues à compter du 1er janvier 2016, la durée de cette prorogation et la généralise à toutes
les conventions en prévoyant la possibilité d'appliquer le taux réduit aux opérations dont le dépôt de la demande de permis de construire est intervenu durant les deux années suivant la date
d'échéance de la convention ANRU.
Actualité liée :
X
Documents liés :
BOI-TVA-IMM-20-20-20 : TVA - Opérations concourant à la production ou à la livraison d'immeubles - Opérations immobilières réalisées dans le secteur du logement
social - Opérations d'accession sociale à la propriété - Opérations portant sur les logements situés dans les zones ciblées par la politique de la ville
BOI-BAREME-000016 : BARÈME -TVA - Plafonds de ressources et de prix de vente ouvrant
droit au bénéfice du taux réduit
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00017 | https://bofip.impots.gouv.fr/bofip/10374-PGP.html/identifiant=ACTU-2016-00017 | 2016-02-03 00:00:00 | 2492881868c19b751cb3267071a2de9e6c185026142c62b6b201dd9eade9ac9a | [
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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 2016.
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-2016-00018 | https://bofip.impots.gouv.fr/bofip/10377-PGP.html/ACTU-2016-00018 | 2016-02-03 00:00:00 | c2ec20b9d1f93e1388df706886cc59a00459ad8436dd8243b0c787364bfa7736 | [
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Séries / Divisions :
BA - BASE, BIC - BASE
Texte :
Les articles
23 et 26 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 ont étendu le régime temporaire de la déduction exceptionnelle en faveur de l'investissement prévue à
l'article 39 decies du code général des impôts (CGI) :
- aux véhicules de plus de 3,5 tonnes qui utilisent exclusivement comme énergie le gaz naturel et le
biométhane carburant acquis à compter du 1er janvier 2016 et jusqu'au 31 décembre 2017 ;
- aux remontées mécaniques acquises ou fabriquées à compter du 15 avril 2015 et jusqu'au 31 décembre 2016.
Cette extension s'applique pour la détermination du résultat à l'impôt sur le revenu dû au titre de l'année 2015 et des années suivantes et pour les entreprises relevant de l'impôt sur les sociétés au
titre des exercices clos à compter du 31 décembre 2015.
Par
ailleurs, l'article
25 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 aménage le dispositif de la déduction exceptionnelle pour les biens acquis, fabriqués ou pris en crédit-bail ou en location
avec option d'achat par les coopératives régies par les dispositions du 2°, du 3° et du 3° bis du 1 de l'article 207 du CGI, du
15 octobre 2015 jusqu'au 14 avril 2016. Aux termes de ces dispositions, la déduction exceptionnelle que ne peuvent pas pratiquer les coopératives et leurs unions en raison de l'exonération d'impôt sur
les sociétés dont elles bénéficient, est transférée à leurs associés coopérateurs.
Actualités liées :
21/04/2015 : BIC - BA - IS - Déduction exceptionnelle en faveur de l'investissement (Entreprise -
publication urgente)
02/09/2015 : BIC - BA - Déduction exceptionnelle en faveur de l'investissement - Commentaires
complémentaires suite à l'adoption de l'article 39 decies du code général des impôts (loi n°2015-990 du 6 août 2015 pour la croissance, l'activité et l'égalité des chances économiques, art. 142)
04/11/2015 : BA - BIC - Extension de la déduction exceptionnelle en faveur de l'investissement
aux coopératives d'utilisation de matériel agricole
Documents liés :
BOI-BA-BASE-20-10-10 : BA - Base d'imposition - Régimes réels d'imposition -
Période d'imposition et détermination du bénéfice imposable
BOI-BIC-BASE-100 : BIC - Base d'imposition - Déduction exceptionnelle en
faveur de l'investissement
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00027 | https://bofip.impots.gouv.fr/bofip/10413-PGP.html/identifiant=ACTU-2016-00027 | 2016-02-03 00:00:00 | d88a637eb887087fbdf4eb9c4bbd9d484141b402dedb58f569a5570f3802c4c7 | [
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] |
Séries / Divisions :
BIC - BASE, BIC - CHG, BIC - PVMV, IS - BASE, CF - PGR
Texte :
L'article 41 bis du code général des impôts
(CGI) prévoyait, sous certaines conditions, l'exonération des plus-values constatées à l'occasion de la cession d'un débit de boissons titulaire d'une licence de 3ème ou de
4ème catégorie suivie d'une reconversion de l'établissement cédé. L'article 39 nonies du CGI autorisait la
déduction immédiate des dépenses d'aménagement qui sont la conséquence de la reconversion de ce débit de boissons.
L'article
85 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 abroge ces dispositifs pour les opérations de reconversion réalisées au cours des exercices ouverts à compter du
1er janvier 2016.
Pour ces opérations, les plus-values sont dorénavant imposables selon le régime de droit commun des plus-values
professionnelles prévu aux articles 39 duodecies et suivants du CGI. Ces plus-values sont néanmoins susceptibles de
bénéficier des régimes d'exonération prévus à l'article 151 septies A du CGI et à
l'article 238 quindecies du CGI en faveur des transmissions d'entreprises sous réserve de respecter l'ensemble des
conditions posées par ces dispositifs.
Par ailleurs, conformément aux dispositions de
l’article 38 quater de l’annexe III au CGI, les dépenses d'aménagement, d'agencement et d'installations
générales engagées dans le cadre de la reconversion du débit de boissons doivent être inscrites à l'actif et ne peuvent être déduites que par voie d'amortissement et non immédiatement.
Actualité liée :
X
Documents liés :
BOI-BIC-BASE-10-10 : BIC - Base d'imposition - Définition générale du bénéfice net
BOI-BIC-CHG-20-10-20 : BIC - Distinction entre éléments d'actif et charges - Définition
des actifs immobilisés - Application à diverses acquisitions d'immobilisations ou d'éléments de l'actif circulant
BOI-BIC-CHG-40-20-40 : BIC - Frais et charges - Charges d'exploitation - Autres charges
externes
BOI-BIC-PVMV-40-20 : BIC - Plus-values et moins-values - Régimes particuliers - Plus et
moins-values réalisées en fin d'exploitation
BOI-BIC-PVMV-40-20-40 : BIC - Plus-values et moins-values - Régime fiscal des plus et
moins-values des entreprises relevant de l'impôt sur le revenu - Plus-values et moins-values réalisées en fin d'exploitation - Cession liée à la reconversion d'un débit de boissons
BOI-IS-BASE-20-30 : IS - Base d'imposition - Régimes particuliers applicables aux
plus-values ou moins-values réalisées par les sociétés passibles de l'impôt sur les sociétés
BOI-CF-PGR-10-20 : CF - Prescription du droit de reprise de l'administration - Délais
de reprise en matière d'impôt sur le revenu, d'impôt sur les sociétés et de taxes assimilées
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00030 | https://bofip.impots.gouv.fr/bofip/10417-PGP.html/identifiant=ACTU-2016-00030 | 2016-02-03 00:00:00 | 724c79f5844557711a01732ba507806ebd3d48d2d036095e7c6484f50600d378 | [
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] |
Série / Division :
CVAE - CHAMP
Texte :
Pour la détermination de la cotisation sur la valeur ajoutée des entreprises (CVAE), la valeur ajoutée des établissements
bénéficiant d'une exonération ou d'un abattement de la base nette d'imposition à la cotisation foncière des entreprises (CFE) en raison de leur implantation dans une zone urbaine en difficulté fait
l'objet, sur demande de l'entreprise, d'une exonération ou d'un abattement de même taux, dans la limite de plafonds actualisés chaque année en fonction de la variation de l'indice des prix à la
consommation, hors tabac, de l'ensemble des ménages (CGI, art. 1586 nonies, V et
loi
n° 2009-1673 du 30 décembre 2009 de finances pour 2010, art. 2, § 5.3.2).
La variation de cet indice étant de + 0,2 % en 2015, les plafonds d'exonération ou d'abattement applicables pour 2015 sont
supérieurs de 0,2 % à ceux applicables pour 2014.
En conséquence, pour 2015 :
- le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés en zone urbaine
sensible (ZUS) ou dans un quartier prioritaire de la politique de la ville (QPV) (CGI, art. 1466 A, I et CGI, art. 1586
nonies, V) s'élève à 136 464 € par établissement ;
- le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés dans une zone
franche urbaine-territoire entrepreneur (ZFU-TE) (CGI, art. 1466 A, I quater, I quinquies et I sexies et CGI, art. 1586 nonies, V) s'élève à 370 859 € par établissement ;
- le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés dans un QPV et
exploités par une entreprise exerçant une activité commerciale (CGI, art. 1466 A, I septies et CGI, art. 1586 nonies, V) s'élève à 370 859 € par établissement.
Actualité liée :
X
Documents liés :
BOI-CVAE-CHAMP-20-10 : CVAE - Champ d'application - Entreprises bénéficiant d'une exonération ou
d'un abattement - Dispositions communes à tous les dispositifs d'exonération ou d'abattement facultatif
BOI-CVAE-CHAMP-20-30 : CVAE - Champ d'application - Entreprises bénéficiant d'une exonération ou
d'un abattement facultatif - Maintien des exonérations et des abattements en cours
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00034 | https://bofip.impots.gouv.fr/bofip/10437-PGP.html/identifiant=ACTU-2016-00034 | 2016-02-03 00:00:00 | 6fa235e4832ba99df65129d246183f738365f0f808c09b6db03f6254e65c69e9 | [
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] |
Séries / Divisions :
IF - COLOC, CVAE - LIEU, ANNX
Texte :
Afin d'accompagner les transferts de compétence entre les départements et les régions résultant de la
loi n° 2015-991 du 7 août 2015 portant nouvelle organisation territoriale de la
République,
l'article
89 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 porte la part de la cotisation sur la valeur ajoutée des entreprises (CVAE) revenant aux régions en application de
l'article 1599 bis du code général des impôts (CGI) de 25 % à 50 %.
Corrélativement, la part revenant aux départements en application de
l'article 1586 du CGI est ramenée de 48,5 % à 23,5 %.
Cette nouvelle répartition de la CVAE s'applique :
- à compter de 2016 pour la CVAE due par les entreprises ;
- à compter de 2017 pour la CVAE versée par l’État aux départements
et régions.
Actualité liée :
X
Documents liés :
BOI-IF-COLOC-10-30 : IF - Collectivités territoriales et structures de coopération
intercommunale - Schéma de financement - Les départements et les régions
BOI-CVAE-LIEU : CVAE - Répartition de la valeur ajoutée en fonction du lieu d'imposition
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-2016-00147 | https://bofip.impots.gouv.fr/bofip/10623-PGP.html/identifiant=ACTU-2016-00147 | 2016-06-17 00:00:00 | 403cc1270280bb375d4ccac595a243122a631521884c06fb1571efd73d1183a3 | [
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] |
Série / division :
SJ - RES
Texte :
Dans le cadre du « choc de simplification » annoncé par le Président de la République, une nouvelle mesure
visant à favoriser le développement des entreprises innovantes est mise en place. Cette mesure instaure le principe du rescrit « roulant » pour le CIR.
Ainsi, les entreprises ayant déjà obtenu une prise de position formelle de l'administration sur le
fondement du 3° de l'article L. 80 B du livre des procédures fiscales (LPF) confirmant l’éligibilité de leur projet
pluriannuel au crédit impôt recherche peuvent désormais solliciter la révision de la décision initiale en cas de modification ultérieure de leur projet pluriannuel de recherche. Dans ce cas,
l'administration instruira plus facilement la demande du fait de sa connaissance préalable du dossier.
Cette possibilité est ouverte aux entreprises à compter du 1er octobre 2016.
Depuis le 7 novembre 2015, la société anonyme OSEO ne figure plus parmi les organismes chargés de soutenir
l'innovation compétents pour prendre position sur l'éligibilité des projets de recherche au crédit d'impôt recherche en application du 3° bis de l'article L. 80 B du LPF
(décret n° 2015-1412 du 4
novembre 2015 modifiant la liste des organismes compétents pour apprécier l'éligibilité des projets de recherche au crédit d'impôt pour dépenses de recherche).
Actualité liée :
X
Documents liés :
BOI-SJ-RES-10-20-20-20 : SJ - Garantie contre les changements de
position de l'administration fiscale - Garantie contre les changements de doctrine - Procédures de rescrit fiscal - Rescrit fiscal, garantie apportée par une prise de position formelle sur
l'appréciation d'une situation de fait - Rescrits spécifiques avec l'accord implicite en cas d'absence de réponse de l'administration dans un délai encadré - Rescrit applicable en matière de crédit
d'impôt recherche aux demandes d'appréciation présentées par les entreprises auprès de l'administration fiscale.
BOI-SJ-RES-10-20-20-30 : SJ - Garantie contre les changements de position
de l'administration fiscale - Garantie contre les changements de doctrine - Procédures de rescrit fiscal - Rescrit fiscal, garantie apportée par une prise de position formelle sur l'appréciation d'une
situation de fait - Rescrits spécifiques avec l'accord implicite en cas d'absence de réponse de l'administration dans un délai encadré - Rescrit applicable en matière de crédit d'impôt recherche aux
demandes d'appréciation présentées par les entreprises auprès du ministre chargé de la recherche ou d'un organisme chargé de soutenir l'innovation.
Signataire des documents liés :
Jean-Luc Barçon-Maurin, Chef du Service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2016-00204 | https://bofip.impots.gouv.fr/bofip/10629-PGP.html/identifiant=ACTU-2016-00204 | 2016-10-05 00:00:00 | a2f6f51c43944e8599bd9b0c8786af1407ac3bfdac2b6cf099f574d17abf3514 | [
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] |
Série / Division :
IR- RICI
Texte :
Pour être qualifié d'intérêt général, et donc recevoir des dons ouvrant droit à la réduction d'impôt, un organisme doit
notamment agir sans but lucratif, avoir une gestion désintéressée et ne pas fonctionner au profit d'un cercle restreint de personnes.
Comme cela avait été annoncé par les Ministres lors de la réception du rapport sur la notion de cercle restreint de M. Yves
Blein, député du Rhône, le 6 juillet dernier, l'administration procède à une clarification de la doctrine fiscale pour sécuriser et garantir une application homogène sur le territoire du traitement
des dons aux associations.
Par suite, des commentaires sont apportés sur les conditions générales d'application du dispositif de réduction d'impôt au
titre des dons faits par les particuliers, prévu à
l'article
200 du code général des impôts, notamment sur la notion de cercle restreint de personnes.
Actualité liée :
x
Document lié :
BOI-IR-RICI-250-10-10 : IR - Réduction d'impôt au titre des dons faits par les
particuliers - Conditions d'application - Conditions générales d'application
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00184 | https://bofip.impots.gouv.fr/bofip/10713-PGP.html/identifiant=ACTU-2016-00184 | 2016-07-26 00:00:00 | 7328111532153f36a89ffc1858fd9183d2da1b9db31cf25c47babbc9931e68fd | [
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] |
Série / Division :
REC - GAR
Texte :
Des précisions quant aux règles relatives aux contestations des mesures conservatoires ont été utilement apportées dans le
BOI-REC-GAR-20-10-20. Les voies de recours ouvertes aux redevables diffèrent selon qu'il s'agisse d'une saisie conservatoire ou d'une sûreté judiciaire.
La loi n°
2015-990 du 6 août 2015 pour la croissance, l'activité et l'égalité des chances économiques et la
loi n° 2016-1524 du 14 novembre 2016 visant à renforcer la liberté, l'indépendance et le
pluralisme des médias ont modifié le régime de la cession d'un fonds de commerce. A cet égard, les commentaires des BOI-REC-GAR-20-30-20-10, BOI-REC-GAR-20-30-20-20 et BOI-REC-GAR-20-30-20-30 ont
été modifiés.
Actualité liée :
X
Documents liés :
BOI-REC-GAR-20-10-20 : REC - Sûretés et garanties du recouvrement - Mesures conservatoires - Contestation des mesures conservatoires
prises par les comptables de la DGFiP
BOI-REC-GAR-20-30-20-10 : REC - Sûretés et garanties du recouvrement - Mesures conservatoires
sur le fonds de commerce - Publicité de la vente amiable et de l'apport en société d'un fonds de commerce
BOI-REC-GAR-20-30-20-20 : REC - Sûretés et garanties du recouvrement - Mesures
conservatoires sur le fonds de commerce - Opposition au paiement du prix de vente d'un fonds de commerce
BOI-REC-GAR-20-30-20-30 : REC - Sûretés et garanties du recouvrement - Mesures
conservatoires sur le fonds de commerce - Apport à une société d'un fonds de commerce
Signataire des documents liés :
Laurent Martel, Sous-directeur des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2017-00018 | https://bofip.impots.gouv.fr/bofip/10756-PGP.html/identifiant=ACTU-2017-00018 | 2017-02-01 00:00:00 | 4f4391d2ceff2f9a13900458b50016592d55808299db7c741c1811ba89977d7c | [
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] |
L' instruction ci-après est publiée par dérogation au principe de la publication mensuelle des instructions
concernant en principal les entreprises et les professionnels.
Séries / Divisions :
IR - RICI, BIC - RICI, CF- INF, SJ - AGR
Texte :
Des commentaires sont apportés sur les conditions générales d'application du dispositif de réduction d'impôt au titre des
dons réalisés en faveur des œuvres et organismes visés à l'article 200 du code général des impôts (CGI) et à
l'article 238 bis du CGI afin de sécuriser notamment le champ des actions éligibles hors les frontières européennes.
Par ailleurs,
l'article
42 de la loi n°2016-1918 du 29 décembre 2016 de finances rectificatives pour 2016 étend l'éligibilité du dispositif mécénat aux dons et versement consentis au profit d'organismes qui ont pour
objet la sauvegarde contre les effets d'un conflit armé du patrimoine mondial. Le bénéfice de ce dispositif est subordonné au respect de plusieurs conditions qui font l'objet de commentaires de
l'administration.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-250-10-10 : IR - Réduction d'impôt au titre des dons faits
par les particuliers - Conditions d'application - Conditions générales d'application
BOI-IR-RICI-250-10-20-10 : IR - Réduction d'impôt au titre des dons
faits par les particuliers - Conditions d'application - Versements effectués au profit d'œuvres ou organismes d'intérêt général et d'autres organismes énumérés au 1 de l'article 200 du CGI
BOI-IR-RICI-250-10-20-50 : IR - Réduction d'impôt au titre des dons
faits par les particuliers - Conditions d'application - Versements effectués en faveur du pluralisme de la presse
BOI-BIC-RICI-20-30-10 : BIC - Réductions d'impôts - Mécénat ou réduction
d'impôt pour les dons en faveur des œuvres et organismes visés à l'article 238 bis du CGI - Champ d'application
BOI-BIC-RICI-20-30-10-10 : BIC - Réductions d'impôts - Mécénat ou
réduction d'impôt pour les dons en faveur des œuvres et organismes visés à l'article 238 bis du CGI - Champ d'application - Entreprises concernées et organismes bénéficiaires des dons
BOI-BIC-RICI-20-30-10-15 : BIC - Réductions d'impôts - Mécénat ou
réduction d'impôt pour les dons en faveur des œuvres et organismes visés à l'article 238 bis du CGI - Champ d'application - Cas particuliers
BOI-CF-10-40-60 : CF - Infractions et sanctions - Infractions et
pénalités fiscales communes à tous les impôts - Non respect des conditions auxquelles sont subordonnés des avantages fiscaux et délivrance irrégulière de documents permettant à un tiers de bénéficier
d'un avantage fiscal
BOI-SJ-AGR-60-10 : SJ - Mesures fiscales soumises à agrément préalable -
Agréments divers - Organismes ou sociétés bénéficiaires de dons et legs
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00099 | https://bofip.impots.gouv.fr/bofip/10794-PGP.html/identifiant=ACTU-2017-00099 | 2017-05-10 00:00:00 | b664c5ec907129057ecae9a3ef0d9a39a6a10fc2ceee5577b844a8a7e0f6a42f | [
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] |
Séries / Divisions :
BIC - PVMV, BIC - AMT, BIC - PROV, BIC - PTP, IS - CESS, IS - FUS
Texte :
L’article
75 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 étend le régime spécial de déduction ou de provision en faveur des entreprises de presse aux entreprises exploitant un service
de presse en ligne développant l'information professionnelle ou favorisant l'accès au savoir et à la formation et la diffusion de la pensée, du débat d'idées, de la culture générale et de la recherche
scientifique.
Ainsi, les entreprises exploitant un service de presse en ligne, concernées par la présente mesure, sont autorisées soit à
déduire de leur résultat imposable certains investissements limitativement énumérés soit à constituer une provision déductible de ce résultat et destinée au financement ultérieur de ces
investissements.
Cette mesure, codifiée à
l’article 39 bis B du code général des impôts, s'applique aux résultats imposables des exercices 2018 à 2020.
Par ailleurs, plusieurs documents ont été modifiés pour mettre à jour la liste des provisions réglementées.
Actualité liée :
X
Documents liés :
BOI-BIC-PVMV-20-10 : BIC - Plus-values et moins-values - Régime fiscal des plus et
moins-values à court terme et à long terme - Définition des plus-values et des moins-values à court terme
BOI-BIC-PVMV-40-20-30-20 : BIC - Plus-values et moins-values - Régimes particuliers -
Plus et moins-values réalisées en fin d'exploitation - Transmission d'une entreprise individuelle par voie d'apport en société - Régime d'imposition des plus-values d'apport et des bénéfices de
l'entreprise apportée
BOI-BIC-AMT-10-50-30 : BIC - Amortissements - Règles de déduction - Comptabilisation des
amortissements - Obligation de constater un amortissement minimal
BOI-BIC-PROV-20-10-10 : BIC - Provisions - Conditions de constitution - Conditions de
fond - Objet de la provision
BOI-BIC-PROV-60-60 : BIC - Provisions réglementées - Entreprises de presse
BOI-BIC-PROV-60-60-10 : BIC - Provisions réglementées - Entreprises de presse - Champ
d'application et portée du régime spécial
BOI-BIC-PROV-60-60-20 : BIC - Provisions réglementées - Entreprises de presse -
Limitation et emplois des déductions
BOI-BIC-PROV-60-60-30 : BIC - Provisions réglementées - Entreprises de presse -
Constitution, utilisation et suivi de la provision
BOI-BIC-PTP-10-10-20-20 : BIC - Intéressement et participation - Participation des
salariés aux résultats de l'entreprise - Définition des éléments concourant au calcul de la réserve spéciale - Capitaux propres
BOI-IS-CESS-10 : IS - Cession ou cessation, transformation de sociétés, transfert de
siège et situations assimilées - Cession ou cessation d'entreprise
BOI-IS-FUS-10-20-30 : IS - Fusions et opérations assimilées - Conséquences du régime
spécial des fusions au regard de la société absorbée
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00147 | https://bofip.impots.gouv.fr/bofip/10880-PGP.html/identifiant=ACTU-2017-00147 | 2017-08-02 00:00:00 | 6ec7dde1fb2ccbb12b70a2833a01a16b46af0d1b664923c9dbfd24de3028c894 | [
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] |
Série / Divisions :
TVA - LIQ, TVA - GEO
Texte :
L'article
29 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 soumet les prestations d'hébergement et d'accompagnement social rendues dans les résidences hôtelières à vocation sociale
mentionnées à l'article L. 631-11 du code de la construction et de l'habitation s'engageant à réserver
plus de 80 % des logements de la résidence à des personnes très fragiles, au taux réduit de 5,5 % de la TVA (CGI, art. 278-0
bis, C).
Le taux réduit s'applique aux prestations de services dont le fait générateur intervient à compter du 1er mars
2017.
Actualité liée :
X
Documents liés :
BOI-TVA-LIQ-30-20 : TVA - Liquidation - Taux - Prestations de services imposables aux taux
réduits
BOI-TVA-LIQ-30-20-10 : TVA - Liquidation - Prestations de services imposables aux taux
réduits - Logement, pension, ventes à consommer sur place ou à emporter
BOI-TVA-LIQ-30-20-10-10 : TVA - Liquidation - Prestations de services imposables aux taux
réduits - Logement, pension, prestations liées à l'état de dépendance des personnes âgées et à l'accueil des personnes handicapées
BOI-TVA-GEO-10-10 : TVA - Régimes territoriaux - Régime de la Corse - Taxation
particulière - Taux de la TVA applicables en Corse
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00109 | https://bofip.impots.gouv.fr/bofip/10948-PGP.html/identifiant=ACTU-2017-00109 | 2017-06-07 00:00:00 | d52769af4148f3a1b27237a163e3aeaad9ec5de3a5aa335c6e5fd847ad34a288 | [
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] |
Série / Division :
IF - AUT
Texte :
La taxe pour frais de chambres de métiers et de l'artisanat (TCMA) prévue à
l'article 1601 du code général des impôts (CGI) fait l'objet d'une réglementation particulière dans les départements du
Bas-Rhin, du Haut-Rhin et de la Moselle et plusieurs droits et contributions sont établis conjointement à celle-ci et recouvrés dans les mêmes conditions.
L'article 103 de la loi n°
2016-1917 du 29 décembre 2016 de finances pour 2017 :
- aligne, à compter de 2017 et pour tenir compte de la nouvelle chambre régionale de métiers et de l'artisanat Grand Est et
de son conseil de formation créés le 31 mars 2016, les cotisations de taxe applicables aux ressortissants des départements du Bas-Rhin, du Haut-Rhin et de la Moselle ;
- modifie également
l'article
41 de la loi n° 2016-1088 du 8 août 2016 relative au travail, à la modernisation du dialogue social et à la sécurisation des parcours professionnels qui abroge, pour les contributions dues à
compter de 2018, le c de l'article 1601 du CGI, l'article 1601 B du CGI et
l'article 1609 quatervicies B du CGI et transfère les contributions correspondantes à
l'article L. 6331-48 du code du travail dans sa version en vigueur au 1er janvier 2018 qui ne sont donc plus gérées à
compter de cette date par la Direction générale des finances publiques.
Enfin, les commentaires exposés au BOI-IF-AUT-20 tiennent également compte des modifications apportées par
l'article 29 de la loi n° 2014-626 du 18 juin 2014 relative à l'artisanat, au commerce et aux très petites
entreprises, l'article 9 de la loi n° 2014-891 du 8 août 2014 de finances rectificative pour 2014,
l'article 53 de la loi n° 2014-1545 du 20 décembre 2014 relative à la simplification de la vie des entreprises et
portant diverses dispositions de simplification et de clarification du droit et des procédures administratives,
l'article 3 de la loi n° 2016-298 du 14 mars 2016 relative aux réseaux des chambres de commerce et d'industrie et
des chambres de métiers et de l'artisanat et l'article 133 de la loi n° 2016-1691 du 9 décembre 2016 relative
à la transparence, à la lutte contre la corruption et à la modernisation de la vie économique.
Actualité liée :
X
Document lié :
BOI-IF-AUT-20 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers -
Taxe pour frais de chambres de métiers et de l'artisanat
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00133 | https://bofip.impots.gouv.fr/bofip/10983-PGP.html/identifiant=ACTU-2017-00133 | 2017-07-05 00:00:00 | 0b096ccf44b9acfb0c35848d0e32f1b5eda2c8b26717b862302b0e4532d15889 | [
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] |
Série / Division :
BA - BASE
Texte :
L'article 154 bis-0 A du code général de impôt
(CGI) prévoit la déductibilité, sous certaines conditions et limites, des cotisations versées par le chef d'une exploitation ou d'une entreprise agricole à un régime complémentaire facultatif
d'assurance vieillesse (contrats d'assurance dits "Madelin agricole").
L'article
93 de la loi n°2017-1837 du 30 décembre 2017 de finances pour 2018 a supprimé l'obligation, prévue au II de l'article 154 bis-0 A du CGI, pour le chef d'une exploitation ou d'une entreprise
agricole de produire chaque année, à l'appui de sa déclaration de résultat, une attestation délivrée par l'organisme gestionnaire des régimes obligatoires d'assurance vieillesse justifiant du paiement
de ses cotisations obligatoires.
La déduction des cotisations aux contrats d'assurance dits "Madelin agricole" n'est donc plus subordonnée au respect de
cette obligation fiscale, qui faisait double emploi avec celle exigée par l'article L. 144-1 du code des assurances.
Cette mesure s'applique à l'impôt sur le revenu dû au titre de l'année 2017 et des
années suivantes.
En outre, ont été intégrées dans la doctrine des évolutions du droit des assurances
(code des assurances, art. L. 132-23 et
décret
n° 2011-1635 du 23 novembre 2011 relatif au plan d'épargne retraite populaire, art. 3).
Actualité liée :
X
Document lié :
BOI-BA-BASE-20-30-40-20 : BA - Base d'imposition - Régimes réels d'imposition - Frais
et charges - Charges de personnel - Régime complémentaire facultatif d'assurance vieillesse
Signataire du document lié :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2018-00071 | https://bofip.impots.gouv.fr/bofip/11169-PGP.html/identifiant=ACTU-2018-00071 | 2018-06-06 00:00:00 | cb4f5da3577b5ea4dfce701cdfbe328fccca40264eb9088de7310d8ad7ee9038 | [
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] |
Série / Division :
TVA - CHAMP
Texte :
Les activités de soutien scolaire peuvent bénéficier de l'exonération de TVA en faveur des prestations d'enseignement
prévue au a du 4° du 4 de l'article 261 du code général des impôts (CGI) sous certaines conditions.
Actualité liée :
X
Document lié :
BOI-TVA-CHAMP-30-10-20-50 : TVA - Champ d'application et territorialité - Opérations exonérées
en régime intérieur - Enseignement
Signataire du document lié :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2018-00054 | https://bofip.impots.gouv.fr/bofip/11259-PGP.html/identifiant=ACTU-2018-00054 | 2018-04-04 00:00:00 | 9e20f695f3b4e9c3d5db2398cb4d8f43e4f7f9d9fe24cf9ab81c48be0e80cd4a | [
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] |
Séries / Division :
BIC - CHAMP ; RES
Texte :
Des précisions sont apportées sur les conséquences du changement de régime fiscal d'une entreprise exerçant
son activité sur un territoire classé en zone de revitalisation rurale (ZRR) et exonérée en vertu de l'article 44
quindecies du code général des impôts (CGI).
Actualité liée :
X
Documents liés :
BOI-BIC-CHAMP-80-10-70-30 : BIC - Champ d'application et territorialité - Exonérations -
Entreprises implantées en zone de revitalisation rurale - portée et calcul des allègement fiscaux
BOI-RES-000032 : RESCRIT - BIC - Champ - Conséquence du changement de régime fiscal d'une
entreprise exonérée en vertu de l'article 44 quindecies du CGI
Signataire des documents liés :
Édouard Marcus, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2019-00179 | https://bofip.impots.gouv.fr/bofip/11643-PGP.html/identifiant=ACTU-2019-00179 | 2019-09-04 00:00:00 | b74f19bdcbcb8090c0c02bcf7e7f746696fbec5986fbca780186f8febb626910 | [
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] |
Séries / Divisions :
BA - CHAMP ; BIC - CESS ; BIC - CHAMP ; BNC - SECT ; IS - CHAMP
Texte :
L'article 50 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour
2019 permet aux sociétés et groupements visés au 1 de l'article 239 du code général des impôts (CGI) de renoncer à leur
option pour le régime des sociétés de capitaux (et donc pour leur assujettissement à l'impôt sur les sociétés) jusqu'au cinquième exercice suivant celui au titre duquel l'option a été exercée.
Par ailleurs, ce droit de renonciation à l'option pour l'impôt sur les sociétés est également applicable, dans les mêmes
conditions, aux entreprises individuelles à responsabilité limitée (EIRL) qui ont opté pour leur assimilation à une entreprise unipersonnelle à responsabilité limitée (EURL) ou à une exploitation
agricole à responsabilité limitée (EARL) en application des dispositions de l'article 1655 sexies du CGI.
Le droit de renonciation à l'option pour l'impôt sur les sociétés s'applique aux
exercices clos à partir du 31 décembre 2018 (article 239 du CGI et 1655 sexies du CGI, modifiés par l'article 50 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019). Ce droit de
renonciation s'applique ainsi notamment aux sociétés ou groupements ayant opté pour leur assujettissement à l'impôt sur les sociétés au titre d'exercices clos antérieurement au 31 décembre 2018 et
pour lesquels la période de cinq exercices pour renoncer à cette option n'est pas forclose.
Documents liés :
BOI-BA-CHAMP-20-20 : BA - Champ d'application - Personnes imposables - Membres de
sociétés et groupements agricoles n'ayant pas opté pour l'impôt sur les sociétés
BOI-BIC-CESS-10-20-30 : BIC - Cession ou cessation d'entreprise - Opérations spécifiques
aux sociétés
BOI-BIC-CHAMP-70-20-10-10 : BIC - Champ - Personnes imposables - Sociétés de personnes et
assimilées - Règles générales d'imposition concernant les sociétés proprement dites
BOI-BIC-CHAMP-70-20-20 : BIC - Champ d'application - Personnes imposables - Sociétés de
personnes et assimilées - Sociétés n'ayant pas opté pour l'IS
BOI-BIC-CHAMP-70-20-30 : BIC - Champ d'application - Personnes imposables - Sociétés de
personnes et assimilées - Sociétés de famille ayant opté pour le régime des sociétés de personnes
BOI-BIC-CHAMP-70-30 : BIC - Champ d'application et territorialité - Personnes imposables
- Entreprise individuelle à responsabilité limitée (EIRL)
BOI-BNC-SECT-70-10-10 : BNC - Régimes sectoriels - Sociétés civiles professionnelles -
Régime fiscal et option pour l'IS
BOI-IS-CHAMP-20-20 : IS - Champ d'application et territorialité - Collectivités exclues
du fait d'une option pour le régime des sociétés de personnes
BOI-IS-CHAMP-20-20-30 : IS - Champ d'application et territorialité - Collectivités
exclues du fait d'une option pour le régime des sociétés de personnes - Renonciation à leur option pour l'assujettissement à l'IS des sociétés et groupements visés au 1 et au 3 de l'article 239 du CGI
BOI-IS-CHAMP-40 : IS - Champ d'application et territorialité - Option pour l'impôt sur
les sociétés
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00154 | https://bofip.impots.gouv.fr/bofip/11709-PGP.html/identifiant=ACTU-2019-00154 | 2019-07-10 00:00:00 | dc09a4249bf91d210353c35aa2ff0c6fa4c45a13862962000cb648ff35f71d9b | [
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] |
Série / division :
ENR-DMTG
Texte :
Dès lors qu'ils ont été enregistrés ou déclarés avant le 31 janvier 2006, les dons de sommes
d'argent effectués entre le 1er juin 2004 et le 31 décembre 2005 dans le cadre du régime prévu par
l'article 1er de la loi
n° 2004-804 du 9 août 2004 relative au soutien à la consommation et à l'investissement, modifié par
l'article
35 de la loi n° 2005-842 du 26 juillet 2005 pour la confiance et la modernisation de l'économie, ne sont pas soumis au rapport fiscal prévu à
l'article 784 du CGI.
Ces précisions en matière fiscale ne préjugent pas de l'application du rapport civil de ces dons
au regard des règles du droit civil des successions, en cas de rupture de l'égalité entre les héritiers.
Actualité liée :
X
Document modifié :
BOI-ENR-DMTG-20-30-20-10 : ENR - Mutations à titre gratuit -
Donations - Assiette, liquidation, paiement des droits et obligations des redevables - Liquidation et paiement des droits - Taxation de la part de chaque ayant droit.
Signataire des nouveaux commentaires :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2012-00027 | https://bofip.impots.gouv.fr/bofip/7808-PGP.html/identifiant=ACTU-2012-00027 | 2012-11-16 00:00:00 | be4e20414a40d818bcc1f93d398fd263ab563b9e842364418060ffebcc4ed9ca | [
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] |
Série / division :
IS - AUT
Texte :
La contribution exceptionnelle sur l'impôt sur les sociétés a été prorogée par
l'article
30 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, et s'applique aux résultats imposables des exercices clos jusqu'au 30 décembre 2015. Elle donne désormais lieu à un versement
anticipé qui doit être effectué à la date prévue pour le paiement du dernier acompte d'impôt sur les sociétés. Ce dispositif s'applique aux exercices clos à compter du 31 décembre 2012.
Actualité liée :
X
Document lié :
BOI-IS-AUT-20 : IS - Contribution exceptionnelle sur l'IS
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00087 | https://bofip.impots.gouv.fr/bofip/8163-PGP.html/identifiant=ACTU-2013-00087 | 2013-04-09 00:00:00 | 4fd2475329fc91e9eb9ca8e59e5bf79b7238fa161f0e389af5382df801fef699 | [
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] |
Séries/ Divisions :
IR-RICI, IS-GEO, ANNX
Texte :
Les plafonds de loyer, de ressources et d'investissement applicables aux investissements outre-mer sont
actualisés pour 2013.
Sont concernés par cette actualisation :
- les plafonds de loyer et de ressources des locataires pour le bénéfice des dispositifs outre-mer prévues
à l'article 199 undecies A du code général des impôts (CGI), à
l'article 217 undecies du CGI et à
l'article 217 duodecies du CGI, dans le secteur du logement intermédiaire ;
- le plafond d'investissement, fixé par mètre carré de surface habitable, servant de base aux réductions
d'impôt prévues à l'article 199 undecies A du CGI et à
l'article 199 undecies C du CGI.
Ces nouveaux plafonds de loyer, de ressources et d'investissement sont mentionnés dans les documents listés
ci-dessous au BOI-IR-RICI-80-10-20-20 § 220 pour les plafonds de loyer et § 270 pour les plafonds de ressources des locataires et au BOI-IR-RICI-80-20-10 § 130 pour le plafond par m² de surface
habitable.
Par ailleurs, les taux de la réduction d'impôt applicables aux investissements réalisés à compter 1er janvier 2013, dans
les conditions prévues à l'article 199 undecies A du CGI, sont précisés. Ces taux, présentés au BOI-IR-RICI-80-20-10
§ 425 et au BOI-ANNX-000052 dans les tableaux A et B du II, sont identiques à ceux applicables aux investissements réalisés en 2012.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-80-10-10 : IR - Réductions et crédits d'impôt en faveur de certains
investissements réalisés outre-mer - Personnes concernées
BOI-IR-RICI-80-10-20-20 : IR - Réductions et crédits d'impôt - Investissements outre-mer -
Affectation des investissements
BOI-IR-RICI-80-20-10 : IR - Réduction d'impôt au titre des investissements réalisés outre-mer par
les personnes physiques – Modalités d'application - Règles générales
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
BOI-IS-GEO-10-30-30 : IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des
investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Affectation des investissements
BOI-ANNX-000052 : Réduction d’impôt au titre de certains investissements réalisés outre-mer (article 199
undecies A)
Signataire des commentaires liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00032 | https://bofip.impots.gouv.fr/bofip/8336-PGP.html/identifiant=ACTU-2013-00032 | 2013-02-07 00:00:00 | 690c559133a2972722ca9244dc0c8284d1dba553193b1513d36dea7a38aceed4 | [
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] |
Série / Divisions :
IS-BASE, IS-GPE
Texte :
Le montant net des plus-values à long terme afférentes à certains titres de participation fait l'objet d'une imposition
séparée au taux de 0 %, sous réserve de la prise en compte pour la détermination du résultat imposable d'une quote-part de frais et charges égale à 10 %.
Pour les exercices clos à compter du 31 décembre 2012, en application de
l'article 22 de la loi n° 2012-1509 du
29 décembre 2012 de finances pour 2013, le taux de la quote-part représentative de frais et charges est porté à 12 % et son assiette est égale au montant brut des plus-values.
Actualité liée :
x
Documents liés :
BOI-IS-BASE-20-10-10 : IS - Base d'imposition - Plus-values bénéficiant d'un taux réduit
d'imposition ou exonérées - Plus-values de cession de titres de participation
BOI-IS-GPE-20-20-60 : IS - Régime fiscal des groupes de sociétés - Retraitements
nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Traitement de la quote-part de frais et charges relative aux plus ou moins-values de cession de titres de
participation
Signataire des commentaires liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00037 | https://bofip.impots.gouv.fr/bofip/8477-PGP.html/identifiant=ACTU-2013-00037 | 2013-02-12 00:00:00 | 561b78493ab7c730d83c2f8f331a66c636c7fafd872b728c63a489971e6133ec | [
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] |
Série / Division :
TVA - LIQ
Texte :
Des précisions sont apportées concernant la définition du livre sur support physique
(cédérom, clé USB, ...). Le taux réduit prévu au 3° du A de l'article 278-0 bis du CGI s'applique au livre sur support
physique dès lors qu'il ne diffère du livre imprimé que par quelques éléments nécessaires inhérents à son format (variations typographiques et de composition, modalités d'accès au texte...).
Il est également précisé que les livres de naissance ne répondent pas à la définition fiscale du
livre et sont donc soumis au taux normal de la TVA.
Actualité liée :
X
Document lié :
BOI-TVA-LIQ-30-10-40 : TVA - Liquidation – Taux
réduits - Produits imposables à taux réduit - Livres.
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00098 | https://bofip.impots.gouv.fr/bofip/8627-PGP.html/identifiant=ACTU-2013-00098 | 2013-04-17 00:00:00 | 6ca793e9ff3c392b12b9d98a9208a6d627a1e11a7f24bf66410c251ed2653d8b | [
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] |
Séries / Divisions :
BIC - BASE, IS - CHAMP, TVA - DED
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin de rétablir la
doctrine administrative telle qu'elle était avant l'ouverture au public du site. Les documents concernés sont recensés ci-après.
Actualité liée :
x
Documents liés :
BOI-BIC-BASE-10-10 : BIC - Base d'imposition - Définition générale du bénéfice net
BOI-IS-CHAMP-10-60 : IS - Champ d'application et territorialité - Collectivités imposables - Organismes publics
BOI-TVA-DED-30-30-10 : TVA - Exclusions du droit à déduction - Limitations concernant certains biens et services - Dépenses
de logement
Signataire des commentaires liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00055 | https://bofip.impots.gouv.fr/bofip/8628-PGP.html/identifiant=ACTU-2013-00055 | 2013-03-04 00:00:00 | 7791e7d4c0543899f24e14339f567e8736e0c369436e65a6406e379456ac4013 | [
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] |
Séries / Divisions :
TVA - DECLA, IF - CFE, PAT - ISF, REC - PREA, REC - GAR
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin de rétablir la
doctrine administrative telle qu'elle était avant l'ouverture au public du site. Les documents concernés sont recensés ci-après.
Actualité liée :
x
Documents liés :
BOI-TVA-DECLA-20-20-30-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et
formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôt - Régime simplifié de liquidation et de recouvrement - Champ d'application
BOI-IF-CFE-10-30-60-10 : IF - Cotisation foncière des entreprises - Exonérations facultatives temporaires - Médecins, auxiliaires médicaux et vétérinaires
BOI-PAT-ISF-30-30-40-10 : ISF- Assiette - Exonération des biens professionnels - Condition relative à l'activité des
sociétés
BOI-REC-PREA-20-10-10 : REC - Modalités et mesures préalables à l'action en recouvrement - Suspension des poursuites -
Plans de règlements - Plans accordés par le comptable public
BOI-REC-GAR-20-30-20-20 : REC - Sûretés et garanties du recouvrement - Mesures conservatoires sur le fonds de commerce -
Opposition au paiement du prix de vente d'un fonds de commerce
Signataire des commentaires liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00041 | https://bofip.impots.gouv.fr/bofip/8587-PGP.html/identifiant=ACTU-2013-00041 | 2013-02-18 00:00:00 | 73a73165d1d2dcc26cbee877e8621d5c149855e3db22a259671a02020e98f0f4 | [
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] |
Série / Divisions :
RSA - CHAMP, RSA - BASE
Texte :
Plusieurs montants applicables pour l'imposition au titre de l'année 2012 de revenus salariaux sont mis à jour.
Le plafond de l'abattement de 10 % pour frais professionnels est abaissé de 14 157 € à 12 000
€ (article
5 de la loi n°2012-1509 du 29 décembre 2012 de finances pour 2013).
Le montant horaire du Smic à retenir pour le calcul de l'abattement forfaitaire des assistants maternels est précisé
concernant l'imposition des revenus 2012 (9,22 € du 1er janvier au 30 juin 2012 et 9,40 € du 1er juillet au 31 décembre 2012).
Enfin, la valeur du point d'indice à retenir pour le calcul de la rémunération versée aux agents statutaires des chambres
de métiers et de l'artisanat est fixé à 5,21 € pour 2012.
Par ailleurs, concernant les assistants maternels, il est précisé que la fourniture du lait maternel, quel que soit son
conditionnement (biberon, etc.), ne constitue pas une prestation en nature imposable.
Actualité liée :
x
Documents liés :
BOI-RSA-CHAMP-10-10-20 : RSA – Champ d'application – Définition des revenus imposables
– Rémunérations versées aux personnes placées dans un état de subordination – Solutions doctrinales et jurisprudentielles par professions de A à C
BOI-RSA-CHAMP-10-20-10 : RSA – Champ d'application – Définition des revenus imposables
– Rémunérations des titulaires d'un statut particulier - Statut des activités ou des professions commençant par "A"
BOI-RSA-BASE-30-50-20 : RSA – Base d'imposition des traitements, salaires et revenus
assimilés – Charges déductibles du revenu brut – Dépenses professionnelles des salariés – Déduction forfaitaire de 10 %
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00141 | https://bofip.impots.gouv.fr/bofip/8738-PGP.html/identifiant=ACTU-2013-00141 | 2013-06-04 00:00:00 | 7aadfd9033e3296fef2c6f439870ebcd68dcdb1057585564b822d0a0b2da86f6 | [
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] |
Série / division :
RSA - BASE
Texte :
Le document lié est actualisé pour tenir compte de l'avis du Conseil d'Etat
(CE, avis du 8 mars 2013, n° 353782) sur
l'opposabilité de la réponse ministérielle à la question de M.Dolez (RM Dolez n°2091, JO AN du 11 novembre 2002, p.4179).
Actualité liée :
X
Document lié :
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
Signataire du document lié :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00185 | https://bofip.impots.gouv.fr/bofip/8831-PGP.html/identifiant=ACTU-2013-00185 | 2013-07-18 00:00:00 | e0eb49675556ff8067ad0a49a1f6cfcc66bee41dda0e93e477a6a2528483d788 | [
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] |
Séries / Divisions :
BIC - PDSTK, BIC - RICI, ENR - DMTOI
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin de rétablir la
doctrine administrative telle qu'elle était avant l'ouverture au public du site.
Les documents concernés sont recensés ci-après.
Actualité liée :
x
Documents liés :
BOI-BIC-PDSTK-10-30-30 : BIC - Produits et stocks - Produits exceptionnels - Profits autres que les subventions et les
indemnités
BOI-BIC-RICI-10-10-10-10 : BIC – Réductions et crédits d'impôt – Crédits d'impôt – Crédit d'impôt recherche - Champ
d'application – Entreprises concernées
BOI-ENR-DMTOI-10-10-30-30 : ENR - Mutations de propriété à titre onéreux d'immeubles – Déclaration de command et
d'adjudicataire
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00161 | https://bofip.impots.gouv.fr/bofip/8886-PGP.html/identifiant=ACTU-2013-00161 | 2013-06-24 00:00:00 | 57c4b69bd0e6638135ee1474df537cd21c0766f85e2a4495464ac6cebb53af67 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00195 | https://bofip.impots.gouv.fr/bofip/8959-PGP.html/identifiant=ACTU-2013-00195 | 2013-08-05 00:00:00 | fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00144 | https://bofip.impots.gouv.fr/bofip/8848-PGP.html/identifiant=ACTU-2013-00144 | 2013-06-10 00:00:00 | fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368 | [
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] |
Série / Divisions :
CTX - DG, CTX - PREA, CTX - RDI
Texte :
L'article
26 de la loi n° 2012-1510 du 29 décembre 2012 a :
modifié, notamment, le quatrième alinéa de
l'article L. 190 du livre des procédures fiscales (LPF), qui a renvoyé à un décret en Conseil d’État pour la fixation
des règles de forclusion des délais applicables aux actions en répétition de l'indu des créances d'origine fiscale ;
institué l'article L. 190 A du LPF qui
fixe une période de prescription unique de deux ans aux actions en réparation du préjudice subi du fait d'un impôt non-conforme et aux demandes de dommages et intérêts qui résultent de la faute
commise dans l’assiette, le contrôle et le recouvrement de l’impôt.
Le
décret n° 2013-643 du 18 juillet 2013 a ajouté au
c) et au b), respectivement de l'article R*. 196-1 du LPF et
l'article R*. 196-2
du L.P.F., que ne constituent pas un « événement » de nature à rouvrir les délais de réclamation, les décisions juridictionnelles ou les avis mentionnés aux troisième et cinquième alinéas de
l'article L. 190 du LPF.
L'article
48 de la loi n° 2013-1117 du 6 décembre 2013 a modifié le quatrième alinéa de l'article L. 190 du LPF. qui prévoit désormais que les actions en répétition de l'indu se prescrivent par deux ans,
selon le cas, à compter de la mise en recouvrement du rôle ou de la notification de l'avis de mise en recouvrement ou, en l'absence de mise en recouvrement du versement de l'impôt contesté ou de la
naissance du droit à déduction.
Actualité liée :
x
Documents liés :
BOI-CTX-DG-20-10-10 : CTX - Contentieux de l'assiette de l'impôt – Dispositions communes
– Légalité des dispositions fiscales
BOI-CTX-DG-20-10-40 : CTX - Contentieux de l'assiette de l'impôt – Dispositions
communes – Demandes fondées sur la non-conformité d'une règle de droit à une règle de droit supérieure
BOI-CTX-PREA-10-30 : CTX - Contentieux de l'assiette de l'impôt – Procédure préalable
devant le service – Délai général de réclamation
BOI-CTX-PREA-10-40 : CTX - Contentieux de l'assiette de l'impôt – Procédure préalable
devant le service – Délais spécifiques à certaines réclamations
BOI-CTX-RDI-40 : CTX - Contentieux de la responsabilité – Procédure applicable en
matière de plein contentieux de la responsabilité
Signataire des documents liés :
Jean-Luc Barçon-Maurin, Chef du Service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2014-00170 | https://bofip.impots.gouv.fr/bofip/9224-PGP.html/identifiant=ACTU-2014-00170 | 2014-06-25 00:00:00 | 5fcc0a6909ec1d3def7c6451abd771ea4831908388f70ccd61bda27a7968ae28 | [
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] |
Série / Division :
PAT - ISF
Texte :
Le z octies du I de
l'article 26 de la loi n°2013-1278 du 29 décembre 2013 de
finances pour 2014 abroge les dispositions de l'article 885 T du code général des impôts (CGI) prévoyant que les stocks de vins et d'alcools d'une entreprise industrielle, commerciale ou agricole
sont, pour l'établissement de l'impôt de solidarité sur la fortune (ISF), retenus pour leur valeur comptable.
Ainsi, à compter de l'ISF dû au titre de l'année 2014, et sauf s'ils bénéficient de l'exonération attachée
aux biens professionnels, les stocks de vins et d'alcools d'une entreprise industrielle, commerciale ou agricole sont évalués selon les règles de droit commun d'évaluation des biens applicables en
matière de droits de mutation par décès, conformément au premier alinéa de l'article 885 S du CGI.
Actualité liée :
X
Documents liés :
BOI-PAT-ISF-30-50 : Évaluation des biens
BOI-PAT-ISF-30-50-10 : Assiette - Évaluation des biens - Principe, valeur vénale, biens
démembrés, immeuble grevé d'un contrat et valeur des entreprises
BOI-PAT-ISF-30-50-20 : Assiette - Bases légales d'évaluation des biens
Signataire des document liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00014 | https://bofip.impots.gouv.fr/bofip/9273-PGP.html/identifiant=ACTU-2014-00014 | 2014-01-21 00:00:00 | b85c1785280c1ce9122aca09cefbf97b6e810c78ab79741b5ee281b44136470e | [
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] |
Série/Division :
BIC - AMT
Texte :
Le A du II de
l'article
32 de la loi n° 2013-1279 du 29 septembre 2013 de finances rectificative pour 2013 codifié à l'article 39 AA quater du
code général des impôts a rétabli le dispositif de majoration de 30 % du taux d'amortissement dégressif pour les matériels de production, de sciage et de valorisation des produits forestiers,
acquis ou fabriqués entre le 13 novembre 2013 et le 31 décembre 2016 par les entreprises de première transformation du bois.
Actualité liée:
X
Document lié:
BOI-BIC-AMT-20-20-50 : BIC - Amortissements - Régime de l'amortissement dégressif -
Régime de l'amortissement dégressif spécifique à certains biens
Signature du document lié:
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00151 | https://bofip.impots.gouv.fr/bofip/9452-PGP.html/identifiant=ACTU-2014-00151 | 2014-05-30 00:00:00 | 11845017cfeaffa0fb84be8a25a9915a485058255b200f284d27ca557765d3b3 | [
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] |
Série / Division :
IF - TFB
Texte :
L'article
83 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 a prorogé d'un an la durée de l'abattement de 30 % sur la base d'imposition à la taxe foncière sur les propriétés bâties de
certains logements sociaux faisant l'objet d'une convention d'utilité sociale (CUS) conclue avant le 1er juillet 2011 et situés dans les zones urbaines sensibles (ZUS) mentionnées au 3 de
l'article
42 de la loi n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire dans sa rédaction en vigueur au 1er janvier 2014.
Cet abattement, prévu à l'article 1388 bis du
code général des impôts, est ainsi applicable pour les impositions établies au titre de 2014.
Actualité liée :
X
Document lié :
BOI-IF-TFB-20-30-30 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Abattements spéciaux - Logements sociaux situés en zone urbaine sensible
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00154 | https://bofip.impots.gouv.fr/bofip/9508-PGP.html/identifiant=ACTU-2014-00154 | 2014-06-03 00:00:00 | a85235c0f35260e2754bea85bfd26191f3a0f0f34b78c51d8307b51c30fce4aa | [
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] |
Série/Division :
INT - CVB
Texte :
Des précisions sont apportées sur les modalités d'imposition des revenus tirés d'activités salariées à bord d'un navire ou
d'un aéronef exploité en trafic international, ainsi que sur les modalités d'élimination de la double imposition éventuelle par le Portugal.
Document lié :
BOI-INT-CVB-PRT-10-20 : INT - Convention fiscale entre la France et le Portugal en matière
d'impôt sur le revenu - Règles d'imposition des différentes catégories de revenus
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00173 | https://bofip.impots.gouv.fr/bofip/9554-PGP.html/identifiant=ACTU-2014-00173 | 2014-06-25 00:00:00 | ac38d2afb8ae7adb4db8502d0487ae03b14196da6e79603b42292e0949f12e3b | [
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Série / Division :
CVAE - DECLA
Texte:
Pour toutes les périodes de référence dont la date d'échéance intervient à compter du 2ème jour ouvré qui suit le 1er mai, les entreprises disposant d'un seul établissement au sens de la
cotisation sur la valeur ajoutée des entreprises sont dispensées du dépôt de déclaration n° 1330-CVAE-SD (CERFA n° 14030).
Cette disposition s'applique aux périodes de référence clôturées à compter du 1er
janvier 2014.
Dès lors, toutes les entreprises respectant ces critères doivent cocher la case "Mono établissement" et faire figurer le
chiffre d'affaires de référence sur les imprimés n° 2059-E (CERFA n° 11484), n° 2033-E (CERFA n° 11483), n° 2035-E (CERFA n° 11700) ou n°
2072-E (CERFA n° 14027), lesquels sont disponibles en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de
formulaires"
L'article
101 de l'ordonnance n° 2014-326 du 12 mars 2014 portant réforme de la prévention des difficultés des entreprises et des procédures collectives codifié au 2 du II de
l'article 1586 octies du code général des impôts (CGI) précise les obligations déclaratives mises à la charge des
redevables de la CVAE en procédure collective.
Cet article, en vigueur depuis le 1er juillet 2014, distingue deux situations selon que l'ouverture de la
procédure collective se traduit ou non par la fin de l'activité de l'entreprise :
- Si l'ouverture de la procédure collective met fin à l'activité de l'entreprise: le redevable doit
déposer, dans les soixante jours du jugement d'ouverture, les déclarations n° 1330-CVAE-SD (CERFA n° 14030) précisant le montant de la valeur ajoutée et des effectifs salariés et
n° 1329-DEF (CERFA n° 14 357) mentionnant le montant de la CVAE. Ces imprimés sont accessibles sur le site
www.impots.gouv.fr à la rubrique "Recherche de
formulaires".
- Si l'ouverture de la procédure collective ne met pas fin à l'activité de l'entreprise : le redevable doit
déposer, dans les soixante jours du jugement d'ouverture, une déclaration n° 1329-DEF (CERFA n° 14 357) estimative du montant de la CVAE. Cette obligation déclarative anticipée ne se
substitue pas aux obligations déclaratives devant être effectuées lors de la date d'exigibilité de la CVAE.
Actualité liée :
01/07/2014 : CVAE - Obligations déclaratives
Documents liés :
BOI-CVAE-DECLA-10: CVAE - Obligations déclaratives
BOI-CVAE-DECLA-20: CVAE - Recouvrement
Signataire du document lié:
Michèle Le Sueur, Administratrice des finances publiques | Bulletin officiel des finances publiques - impôts | ACTU-2014-00268 | https://bofip.impots.gouv.fr/bofip/9693-PGP.html/identifiant=ACTU-2014-00268 | 2014-11-21 00:00:00 | 49740e99006525d8ab59182a84c218f0941c9c7f35363c940efd2856460161d3 | [
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] |
Série / Division :
TCA - FIN
Texte :
La date théorique de règlement-livraison, qui permet aux redevables de la taxe sur les acquisitions de titres de capital
d'opter pour une date d'exigibilité théorique sans tenir compte de suspens éventuels, est fixée au deuxième jour suivant la transaction pour les acquisitions réalisées à compter du 1er janvier 2015.
Les options en cours n'ont pas besoin d'être renouvelées.
Par ailleurs, il est précisé que l'exonération de taxe en faveur des opérations intragroupe et des opérations de
restructuration bénéficie également aux groupes dont la tête, et le cas échéant un ou plusieurs membres, sont des personnes morales de droit public ne revêtant pas la forme de sociétés au sens de
l'article 1832 du code civil.
Actualité (s) liée (s) :
X
Documents liés :
BOI-TCA-FIN-10-10 : TCA - Taxe sur les acquisitions de titres de capital ou assimilés -
Champ d'application
BOI-TCA-FIN-10-20 : TCA - Taxe sur les acquisitions de titres de capital ou assimilés -
Exonérations
BOI-TCA-FIN-10-30 : TCA - Taxe sur les acquisitions de titres de capital ou assimilés -
Modalités de taxation
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00265 | https://bofip.impots.gouv.fr/bofip/9708-PGP.html/identifiant=ACTU-2014-00265 | 2014-11-18 00:00:00 | 280ce51f653405fb3710f1c3628238de37322ac7c5d464addc2fa77956f9839c | [
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] |
Série / Division :
TPS - TS
Texte :
Les documents liés ci-après sont modifiés afin de rétablir la doctrine administrative telle qu'elle était avant l'ouverture
au public du site. Ainsi, l'exonération de la taxe sur les salaires en faveur des sociétés d'armement à la pêche en mer est toujours d'actualité.
Il est admis que cette exonération bénéficie également aux artisans-pêcheurs et aux sociétés de pêche artisanales.
Actualité liée :
X
Documents liés :
BOI-TPS-TS-20-20 : Taxes et participations sur les salaires - Taxe sur les salaires -
Base d'imposition - Exonérations spécifiques à la taxe sur les salaires.
BOI-TPS-TS-20-30 : Taxes et participations sur les salaires - Taxe sur les salaires -
Base d'imposition -Cas particuliers.
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00260 | https://bofip.impots.gouv.fr/bofip/9724-PGP.html/identifiant=ACTU-2014-00260 | 2014-11-07 00:00:00 | af320b3cca47e91d06ed581f75d22e15981660a7f3b2208162efab952e50a988 | [
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] |
Séries / Divisions :
PAT - ISF, CF - INF, DJC - TRUST
Texte :
La loi n°
2013-1117 du 6 décembre 2013 relative à la lutte contre la fraude fiscale et la grande délinquance économique
et financière étend le champ d'application des obligations déclaratives annuelles et événementielles aux administrateurs de trust dont le domicile fiscal est situé en France et renforce les
sanctions en cas de non respect par les administrateurs de trust de leurs obligations déclaratives.
Ces dispositions s'appliquent aux déclarations événementielles à déposer au titre des
constitutions, modifications ou extinctions de trusts intervenues à compter du 8 décembre 2013 et aux déclarations annuelles à déposer à compter de l'année 2014.
Par ailleurs, trois aménagements relatifs aux portefeuilles-titres mis en trust sont apportés
aux obligations déclaratives.
Actualité liée :
X
Documents liés :
BOI-PAT-ISF-30-20-30 : PAT - Impôt de solidarité sur la
fortune - Biens ou droits mis en Trust
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
BOI-DJC-TRUST : Dispositions juridiques communes -
Définition du Trust
Signature des documents liés :
Olivier Sivieude, Chef du service du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2015-00044 | https://bofip.impots.gouv.fr/bofip/9752-PGP.html/identifiant=ACTU-2015-00044 | 2015-03-04 00:00:00 | c194bf4f102a22c0c8335115e003daeb4bd2528ab263db8c869dbd3b22f9c62c | [
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] |
Série / Division :
INT - CVB
Texte :
Par une note verbale du 17 juin 2014, la France a dénoncé la convention fiscale
franco-suisse du 31 décembre 1953 en matière d'impôts sur les successions. Conformément au paragraphe 2 de son article 6, ladite convention cesse d'être applicable pour les successions de personnes
décédées à partir du 1er janvier 2015.
Le
décret n° 2014-1270 du 30
octobre 2014 portant publication de la note verbale française portant dénonciation de la convention du 31 décembre 1953 entre la République française et la Confédération suisse en vue d'éviter les
doubles impositions en matière d'impôts sur les successions, signée à Berne le 17 juin 2014, a été publié au Journal officiel de la République française n° 0254 du 1er novembre 2014.
Actualité liée :
X
Documents liés :
BOI-INT-CVB-CHE : Conventions fiscales entre la France et la Suisse
BOI-INT-CVB-CHE-20 : Convention fiscale entre la France et la Suisse en matière d'impôts
sur les successions
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00284 | https://bofip.impots.gouv.fr/bofip/9753-PGP.html/identifiant=ACTU-2014-00284 | 2014-12-24 00:00:00 | be8adfa11b36cdb2e3e3bd9b3018bad3736e3c94086a93e7995bbb30c588fdb9 | [
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] |
Les instructions ci-après sont publiées par dérogation au principe de la publication mensuelle des instructions concernant les
entreprises et les professionnels.
Série / Division :
TVA - CHAMP, LETTRE
Texte :
Suite à
l'arrêt
de la Cour de justice de l'Union européenne le 21 mars 2013 dans l'affaire C-197/12 pour manquement aux obligations issues de l'article 148 de la
directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur
ajoutée (TVA), de nouveaux critères ont été mis en place pour l'application des exonérations de TVA à certaines opérations afférentes aux navires de commerce affectés à la navigation en haute mer
prévues aux 2°, 3°, 6° et 7° du II de l'article 262 du code
général des impôts (CGI).
Afin de bénéficier des exonérations de TVA, les navires doivent remplir cumulativement les critères suivants :
- être d'une longueur hors tout supérieure ou égale à 15 mètres ;
- être inscrits comme navire de commerce sur un registre commercial ;
- être dotés d'un équipage permanent ;
- être affectés aux besoins d'une activité commerciale ;
- effectuer au moins 70% de l'ensemble de leur navigation en dehors des eaux territoriales nationales.
Actualité liée :
x
Documents liés :
BOI-TVA-CHAMP-30-30-30-10 : TVA - Champ d'application et territorialité - Exonérations -
Opérations afférentes aux navires
BOI-LETTRE-000235 : LETTRE - TVA - Modèle d'attestation à fournir en vue de bénéficier des exonérations de
TVA relatives aux opérations afférentes à certains navires prévues au II de l'article 262 du CGI
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00114 | https://bofip.impots.gouv.fr/bofip/9839-PGP.html/identifiant=ACTU-2015-00114 | 2015-05-12 00:00:00 | f382ff196b849730ff814a5e6c83b3b177e7111b38b7387eb5d8b70032f4ce22 | [
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] |
Série / Division :
CAD - MAJ
Texte :
Les documents d'arpentage sont produits par des professionnels agréés par la DGFiP. Diverses catégories de professionnels
peuvent disposer d'un agrément cadastral : les géomètres-experts inscrits au tableau de l'ordre, les géomètres ressortissants européens ayant déposé une déclaration de libre prestation de services
auprès de l'ordre des géomètres-experts, les agents retraités de la DGFiP sous certaines conditions, les géomètres-experts retraités de l'ordre et enfin les professionnels justifiant d'une
qualification et/ou d'une expérience professionnelle conséquente dans le domaine topographique et foncier (géomètres topographes et géomètres attachés à titre permanent à une administration, à une
collectivité ou à un organisme chargé d'une mission de service public).
Le champ de compétence des professionnels autres que les géomètres-experts inscrits au tableau de l'ordre et les géomètres
attachés à une administration est souvent controversé et ambigu tant pour les services chargés du cadastre que les professionnels agréés eux-mêmes. Ainsi, des précisions ont été apportées au § 120 du
BOI-CAD-MAJ-10-10. Relève de la seule compétence des géomètres-experts inscrits au tableau de l'ordre et des géomètres agréés attachés à une administration, à une collectivité ou à un organisme chargé
d'une mission de service public, l'établissement des documents d'arpentage portant changement de limite(s) de propriété et accompagnant ou destinés à être suivis d'un acte notarié ou administratif,
une expropriation, ou une rectification de limite(s) figurée(s) au plan dès lors qu'un acte est nécessaire.
Le § 120 du BOI-CAD-MAJ-10-10 apporte ainsi davantage de précisions quant à la nature des documents d'arpentage pouvant
être produits par les autres catégories de professionnels agréés.
Actualité liée :
X
Document lié :
BOI-CAD-MAJ-10-10 : CAD - Mise à jour du plan - Généralités sur les documents d'arpentage
Signature du document lié :
Catherine Brigant, Sous-Directrice des missions foncières, de la fiscalité du patrimoine et des statistiques. | Bulletin officiel des finances publiques - impôts | ACTU-2015-00186 | https://bofip.impots.gouv.fr/bofip/9921-PGP.html/identifiant=ACTU-2015-00186 | 2015-09-02 00:00:00 | d059adf0f437a91645262a7269ccda0666c19a05e63e80852cd23491c476b096 | [
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Séries / Division :
TFP - CAP, RES
Texte :
Des précisions sont apportées sur l'assujettissement à la contribution à l'audiovisuel public prévue à
l'article 1605 du code général des impôts (CGI) des sociétés exploitantes de résidences de tourisme.
Par ailleurs, les commentaires doctrinaux intègrent la décision du Conseil d'État
(CE, arrêt du 6 juin 2018, n° 411510, Sté
Soderev Tour, ECLI:FR:CECHR:2018:411510.20180606) jugeant que lorsqu'un appareil ou un dispositif visé par les dispositions du 2° du II de l'article 1605 du CGI fait partie du mobilier d'un local
pris en location de longue durée par une personne qui l'exploite sous forme de locations de courte durée, celle-ci doit être regardée comme son détenteur.
Actualité liée :
X
Documents liés :
BOI-TFP-CAP-10 : TFP - Contribution à l'audiovisuel public due par les professionnels -
Champ d’application
BOI-RES-000036 : RESCRIT- PAT - Contribution à l'audiovisuel public des sociétés
exploitantes de résidences de tourisme
Signataire des documents liés :
Édouard Marcus, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2019-00062 | https://bofip.impots.gouv.fr/bofip/11753-PGP.html/identifiant=ACTU-2019-00062 | 2019-03-20 00:00:00 | ff069b8c4822e6290525988583ddeef29125d483e0f1bd8593877afecbb378bc | [
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] |
Séries / Division :
TCA - PJC ; LETTRE
Texte :
Aux termes de
l'article L. 2333-55-3 du code
général des collectivités territoriales (CGCT), de
l'article
R. 2333-82-4 du CGCT et de l'arrêté du 5 septembre 2016 relatif aux manifestations
artistiques de qualité organisées par les casinos, les casinos régis par
l'article
L. 321-1 du code de la sécurité intérieure peuvent prétendre à un crédit d'impôt lorsqu'ils organisent ou font organiser des manifestations artistiques de qualité et en assurent le financement.
Les modalités de mise en œuvre de ce dispositif sont commentées dans une nouvelle division de la série consacrée aux taxes
sur le chiffre d'affaires (TCA) .
Actualité liée :
X
Documents liés :
BOI-TCA-PJC : TCA - Prélèvements sur les jeux de casinos
BOI-TCA-PJC-20 : TCA - Prélèvements sur les jeux de casinos - Crédit
d'impôt pour manifestations artistiques de qualité
BOI-TCA-PJC-20-10 : TCA - Prélèvements sur les jeux de casinos - Crédit
d'impôt pour manifestations artistiques de qualité - Champ d'application
BOI-TCA-PJC-20-20 : TCA - Prélèvements sur les jeux de casinos -
Crédit d'impôt pour manifestations artistiques de qualité - Procédure préalable d'appréciation de l'éligibilité des manifestations artistiques de qualité
BOI-TCA-PJC-20-30 : TCA - Prélèvements sur les jeux de casinos -
Crédit d'impôt pour manifestations artistiques de qualité - Conditions de présentation de la demande de remboursement de crédit d'impôt pour manifestations artistiques de qualité
BOI-TCA-PJC-20-40 : TCA - Prélèvements sur les jeux de casinos -
Crédit d'impôt pour manifestations artistiques de qualité - Assiette du crédit d'impôt pour manifestations artistiques de qualité
BOI-TCA-PJC-20-50 : TCA - Prélèvements sur les jeux de casinos -
Crédit d'impôt pour manifestations artistiques de qualité - Établissement et modalités de remboursement du crédit d'impôt pour manifestations artistiques de qualité
BOI-LETTRE-000251 : LETTRE - TCA - Modèle de convention-type à conclure
entre le casino et le tiers titulaire de la licence d'entrepreneur de spectacles en cas délégation de tout ou partie de l'organisation de la manifestation
Signataire des documents liés :
Véronique Rigal, sous-directrice des professionnels et de l’action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2019-00089 | https://bofip.impots.gouv.fr/bofip/11783-PGP.html/identifiant=ACTU-2019-00089 | 2019-04-17 00:00:00 | e4581b70b41d93c7133c48bb3fbfba7d4559d5e5e0c1748dd1bce814b7954b30 | [
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] |
Série / Division :
BIC - DECLA
Texte :
Les documents liés sont mis à jour des évolutions relatives à la téléprocédure d'échange des données
informatisé EDI - TDFC et à la téléprocédure d'échange de formulaires informatisé EFI - RP pour la campagne déclarative 2019 et des évolutions des filières télédéclaratives.
Actualité liée :
X
Documents liés :
BOI-BIC-DECLA-30-60-10 : BIC- Régimes d'imposition et obligations
déclaratives - Obligations déclaratives - Dispositions générales et communes
BOI-BIC-DECLA-30-60-20 : BIC - Régimes d'imposition et obligations
déclaratives - Téléprocédures - Présentation de l'EFI
BOI-BIC-DECLA-30-60-30-10 : BIC - Régimes d'imposition et obligations
déclaratives - Téléprocédures - Fonctionnement de la filière EDI
BOI-BIC-DECLA-30-60-30-20 : BIC - Régimes d'imposition et obligations
déclaratives - Téléprocédures - Formalités préalables et organisation des transmissions EDI
BOI-BIC-DECLA-30-60-30-30 : BIC - Régimes d'imposition et obligations
déclaratives - Téléprocédures - Formalités préalables et organisation des transmissions EDI
Signataire des documents liés :
Véronique RIGAL, sous-directrice des professionnels et de l’action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2019-00126 | https://bofip.impots.gouv.fr/bofip/11820-PGP.html/identifiant=ACTU-2019-00126 | 2019-06-05 00:00:00 | 6891a93c8dfb16dbad0d9398167cae248e026428fdfffa70dc89953e377cfe05 | [
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] |
Série / Division :
CTX - ADM
Texte :
L'article
26 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a supprimé la taxe affectée à l'Établissement national des produits de l'agriculture et de la mer (FranceAgriMer) due par les
exploitant agricoles producteurs de céréales codifiée à l'article 1619 du code général des impôts (CGI).
Les commentaires relatifs à cette taxe sont donc retirés à compter de la date de la
présente publication.
Actualité liée :
x
Documents liés :
BOI-CTX-ADM-10-10 : CTX - Contentieux de l'assiette de l'impôt - Procédure devant le
tribunal administratif - Compétence du tribunal administratif
BOI-CTX-ADM-10-10-10 : CTX - Contentieux de l'assiette de l'impôt - Procédure devant le
tribunal administratif - Compétence matérielle du tribunal administratif
Signataire des documents liés :
Edouard Marcus, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2019-00197 | https://bofip.impots.gouv.fr/bofip/11875-PGP.html/identifiant=ACTU-2019-00197 | 2019-10-30 00:00:00 | 7de809f3d449ef77ed054d688c366f2462487c04552bcfa01e24d287d62307d1 | [
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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 (CGI) a été mis à jour pour les exercices de douze
mois clos du 31 décembre 2019 au 30 mars 2020.
Actualité liée :
X
Document lié :
BOI-BIC-CHG-50-50-30 : BIC - Frais et charges - Charges financières -
Intérêts des avances consenties par les associés en sus de leur part de capital - Taux d'intérêt limite
Signataire du document lié :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00004 | https://bofip.impots.gouv.fr/bofip/12156-PGP.html/identifiant=ACTU-2020-00004 | 2020-01-08 00:00:00 | cad04a39fbc05b645f7d51eefcfaaeaaf8be18858c12cdd3a1c59e5746097fed | [
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] |
Série / Division :
IS - BASE
Texte :
En application des dispositions de
l'article 210 F du code général des impôts (CGI), les plus-values que réalisent les personnes morales soumises à l'impôt sur
les sociétés lors de la cession de locaux à usage de bureaux ou à usage commercial ou industriel, ou de terrains à bâtir sont, sous certaines conditions, soumises à l'impôt sur les sociétés au taux
réduit de 19 % lorsque le cessionnaire s'engage, selon le cas, à les transformer en locaux à usage d'habitation dans un délai de quatre ans, ou à construire de tels locaux dans le même délai si la
cession porte sur des terrains à bâtir.
L'article
54 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 étend le champ d'application de ce dispositif aux cessions réalisées au profit d'un organisme de foncier solidaire visé à
l'article L. 329-1 du code de l'urbanisme.
Cette modification s'applique aux cessions intervenant au
cours d'un exercice clos à compter du 31 décembre 2019.
Actualité liée :
X
Documents liés :
BOI-IS-BASE-20-30-10 : IS - Base d’imposition - Plus-values et moins-values -
Régimes particuliers applicables aux plus-values ou moins-values réalisées par les sociétés passibles de l'impôt sur les sociétés - Plus-values de cession de locaux professionnels transformés en
logements ou de terrains à bâtir sur lesquels sont construits des logements
BOI-IS-BASE-20-30-10-10 : IS - Base d’imposition - Plus-values et moins-values -
Régimes particuliers applicables aux plus-values ou moins-values réalisées par les sociétés passibles de l'impôt sur les sociétés - Plus-values de cession de locaux professionnels transformés en
logements ou de terrains à bâtir sur lesquels sont construits des logements - Champ d'application
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00042 | https://bofip.impots.gouv.fr/bofip/12221-PGP.html/identifiant=ACTU-2020-00042 | 2020-02-26 00:00:00 | 1059fb7fd46f353e82df11c32fdb79f16941426832514902232e9722920f5e7e | [
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Texte :
Des opérations
de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôts sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent
de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles
publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation
des liens internes et externes, etc.).
Signataire du document
lié :
Florence Lerat, sous-directrice
du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2020-00092 | https://bofip.impots.gouv.fr/bofip/12363-PGP.html/identifiant=ACTU-2020-00092 | 2020-05-27 00:00:00 | 315d79eac9e1275cb819b4ea987421357600c8a6dd1f88ab5d9b84642b40fb48 | [
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Texte :
Des opérations
de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôts sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent
de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles
publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation
des liens internes et externes, etc.).
Signataire des documents
liés :
Florence Lerat, sous-directrice
du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2020-00043 | https://bofip.impots.gouv.fr/bofip/12266-PGP.html/identifiant=ACTU-2020-00043 | 2020-02-26 00:00:00 | eb7ab6f791a6c378b12a47478c91517ce232bd86e08e7ef05d5703c221952a94 | [
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Série / Division :
TVA - LIQ
Texte :
Le K bis de l’article 278-0 bis du code général des impôts (CGI), dans sa rédaction résultant de l’article 5 de la loi n° 2020-473 du 25 avril 2020 de finances rectificative pour 2020 prévoit l’application du taux réduit de la taxe sur la valeur ajoutée (TVA) aux livraisons, importations et acquisitions intracommunautaires de tenues de protection adaptées à la lutte contre la propagation du virus covid-19. La liste et les caractéristiques techniques des biens éligibles sont précisées à l’article 30-0 G de l’annexe IV au CGI.
Ce taux réduit est le taux réduit de 5,5 % en métropole, y compris en Corse, et le taux de 2,10 % dans les collectivités de la Guadeloupe, de la Martinique et de La Réunion (CGI, art. 296).
Le taux réduit s’applique de manière rétroactive pour certaines opérations (livraisons de biens et acquisitions intracommunautaires de biens) et de manière temporaire, jusqu’au 31 décembre 2021, pour toutes les opérations. Des précisions sont apportées sur les modalités de régularisation.
Actualité liée :
26/05/2020 : TVA - Taux réduit - Taux applicable aux produits adaptés à la lutte contre la propagation du virus covid-19 (loi n° 2020-473 du 25 avril 2020 de finances rectificative pour 2020, art. 5 et art. 6)
Document lié :
BOI-TVA-LIQ-30-10-55 : TVA - Liquidation - Taux - Taux réduits - Produits imposables aux taux réduits - Produits adaptés à la lutte contre la propagation du virus covid-19
Signataire du document lié :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00225 | https://bofip.impots.gouv.fr/bofip/12452-PGP.html/ACTU-2020-00225-8 | 2020-08-04 00:00:00 | 796015469538c82ad7215371f10afb1dad0a3aba8cbb37682b3fea2edac98492 | [
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] |
Série / Divisions :
TVA - LIQ ; TVA - GEO
Texte :
L'article 38 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 introduit une définition des boissons alcooliques pour les besoins de la taxe sur la valeur ajoutée (TVA). À cette fin, il crée un nouvel article 298 octodecies du code général des impôts (CGI) qui distingue :
- les « alcools et boissons alcooliques » qui désignent l'ensemble des produits alcooliques, indépendamment de leur qualification en tant que boissons. Ces produits sont soumis à des règles particulières par rapport aux autres produits s'agissant de la définition des opérations imposables (CGI, art. 256 bis, I-2°), de la territorialité (CGI, art. 258 B, I-1°) et des exonérations (CGI, art. 262 ter, I-1°). L'introduction de la définition n'induit aucune évolution en droit quant au périmètre de ces règles ;
- les « boissons alcooliques » qui désignent les seuls produits pouvant être qualifiés boissons. Ces boissons alcooliques sont exclues des taux réduits de la TVA prévus à l'article 278-0 bis du CGI et à l'article 279 du CGI.
Ces définitions clarifient les règles à appliquer, qui correspondent aux pratiques historiques des opérateurs économiques et de l'administration, en précisant que le caractère alcoolique est caractérisé par un titre alcoométrique volumique excédant 1,2 % ou, dans le cas des bières au sens de l'article 520 A du CGI, 0,5 %.
Elles sont cohérentes avec celles fixées au niveau européen pour l'application des droits d'accises, reprises en droit national en matière de contributions indirectes (CGI, art. 302 B), ainsi qu'avec celles fixées en droit national pour le champ des contributions sur les boissons non alcooliques (CGI, art. 1613 ter ; CGI, art. 1613 quater). En revanche, elles se distinguent de la définition des boissons alcooliques résultant du règlement CEE n ° 2658/87 du Conseil du 23 juillet 1987 relatif à la nomenclature tarifaire et statistique et au tarif douanier commun, au sens de laquelle l'ensemble des boissons d'un titre alcoométrique supérieur à 0,5 % (et non uniquement les bières) sont considérées comme des boissons alcooliques.
En outre, l'article 38 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 précise que les boissons alcooliques sont exclues du taux réduit de la TVA prévu au a bis de l'article 279 du CGI relatif aux recettes provenant de la fourniture des repas dans les cantines d'entreprises, alignant ainsi leur régime sur celui des ventes à consommer sur place ou des ventes à emporter pour une consommation immédiate.
Enfin, en cohérence avec ces évolutions, la présentation de certains commentaires relatifs aux taux réduits (produits alimentaires et boissons exclus du taux réduit et régime particulier des cantines d'entreprises) est clarifiée.
Actualité liée :
X
Documents liés :
BOI-TVA-LIQ-20-10 : TVA - Liquidation - Produits imposables au taux normal
BOI-TVA-LIQ-30-10-10 : TVA - Liquidation - Taux réduits - Produits destinés à l'alimentation humaine et aux ventes à emporter ou à livrer de produits alimentaires préparés en vue d'une consommation immédiate
BOI-TVA-LIQ-30-20-10-20 : TVA - Taux réduits - Prestations de services - Ventes à consommer sur place, restauration collective
BOI-TVA-GEO-10-10 : TVA - Régimes territoriaux - Régime de la Corse - Taxation particulière - Taux de la TVA applicables en Corse
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00195 | https://bofip.impots.gouv.fr/bofip/11606-PGP.html/ACTU-2020-00195-8 | 2020-10-14 00:00:00 | 1c12818cc3b5cdf17cbf3cdcd96a8a164e6b2e9e20f0067509121340b10f7e35 | [
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] |
Série / Division :
RPPM - RCM
Texte :
Le Bulletin officiel des finances publiques - Impôts est mis à jour de divers aménagements concernant le
plan d'épargne en actions (PEA) et le PEA destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire (PEA-PME).
D'une part,
l’article
94 de la loi n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 encadre les conditions d'éligibilité des titres au PEA et au PEA-PME.
En effet, cet article :
- précise, pour les titres acquis dans le cadre du plan d'épargne en actions à compter du 6 décembre 2016,
les modalités de prise en compte de la détention indirecte pour l'appréciation du seuil de 25 % prévu au 3° de l'article L.
221-31 du code monétaire et financier ;
- interdit au titulaire du plan d'acquérir, à compter du 6 décembre 2016, dans le cadre de ce plan, des
titres qu'il détient par ailleurs en dehors du plan ou des titres qui appartiennent à l'un des membres de son groupe familial.
D’autre part, le
décret n° 2016-1664 du 5 décembre 2016 tire les conséquences réglementaires des modifications législatives
introduites par
l’article
27 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 et aménage les modalités d’appréciation de critères d’éligibilité des titres au PEA-PME. L'exercice comptable pris
en compte pour apprécier l'éligibilité des titres de la société émettrice au PEA-PME est désormais l'avant-dernier exercice clos et qui précède la date d'acquisition des titres (et non plus le dernier
exercice comptable déposé avant la date d'acquisition des titres).
Enfin, plusieurs précisions concernant les modalités de fonctionnement du PEA et du PEA-PME, notamment en
cas d'opérations affectant les titres détenus dans le plan et subies par le titulaire du plan, sont apportées.
Actualité liée :
X
Documents liés :
BOI-RPPM-RCM-40-50-20-20 : RPPM - Revenus de capitaux mobiliers, gains
et profits assimilés - Régimes particuliers - Plan d’épargne en actions (PEA) - Modalités de fonctionnement du plan - Gestion du PEA
BOI-RPPM-RCM-40-50-50 : Plan d’épargne en actions (PEA) - Sanctions du
non-respect des conditions de fonctionnement du PEA
BOI-RPPM-RCM-40-55 : RPPM - Revenus de capitaux mobiliers, gains et
profits assimilés - Régimes particuliers - Plan d’épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire (PEA-PME)
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00172 | https://bofip.impots.gouv.fr/bofip/10829-PGP.html/identifiant=ACTU-2017-00172 | 2017-09-25 00:00:00 | 413507b4ec26a91c40e0407012ba1752c3349dd50c415a8e089e09d259b37d46 | [
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] |
Série / Division :
ENR - DMTG
Texte :
L’article
16 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 a modifié l'article 806 du code général des
impôts (CGI) et l'article 807 du CGI en supprimant l’obligation faite au conjoint survivant ou au partenaire survivant dans
le cadre d'un pacte civil de solidarité de produire un certificat attestant de l’acquittement ou de la non-exigibilité des droits de succession aux fins d’obtenir délivrance des sommes dues par les
sociétés, compagnies, caisses ou organismes d'assurances et tous autres assureurs français, ainsi que par les établissements, agences et succursales en France des sociétés, compagnies, caisses,
organismes ou assureurs étrangers, à raison du décès du conjoint ou partenaire assuré.
Cette obligation est toutefois maintenue dans l’hypothèse où le conjoint ou partenaire survivant a son domicile de fait ou
de droit à l’étranger.
Ces dispositions sont applicables aux sommes, rentes ou émoluments versés par un
assureur à compter du 1er janvier 2018.
Actualité liée :
x
Document lié :
BOI-ENR-DMTG-10-70-20 : ENR - Mutations à titre gratuit - Successions -
Mesures de contrôle - Mesures destinées à garantir le paiement des droits
Signataire du document lié :
Christophe POURREAU, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2018-00056 | https://bofip.impots.gouv.fr/bofip/11211-PGP.html/identifiant=ACTU-2018-00056 | 2018-04-20 00:00:00 | 74136898eea3518c843e626b4296388d7f5e43ac51a301a1f2c5b8c81ff66b16 | [
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Séries / Division :
TVA - CHAMP ; RES
Texte :
Aux termes du 2° de l'article 261 C
du code général des impôts (CGI), les opérations d’assurance et de réassurance, ainsi que les prestations de services afférentes à des opérations effectuées par les courtiers et intermédiaires
d’assurance, sont exonérées de taxe sur la valeur ajoutée (TVA).
Des précisions sont apportées au regard de ces dispositions à propos du régime de TVA applicable aux primes
d’assurance dommages-ouvrage refacturées par un constructeur à ses clients.
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-30-10-60-10 : TVA - Champ d'application et territorialité -
Exonérations - Opérations exonérées en régime intérieur - Exonérations diverses - Exonérations résultant de dispositions expresses de la loi
BOI-RES-000057 : RESCRIT - TVA - Champ - Régime de TVA applicable aux primes d’assurance
dommages-ouvrage refacturées par un constructeur à ses clients
Signataire des documents liés :
Édouard Marcus, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2019-00210 | https://bofip.impots.gouv.fr/bofip/12104-PGP.html/identifiant=ACTU-2019-00210 | 2019-11-27 00:00:00 | 02fc9c47059d5ba98dcc5579ba3e433e942fccd4184ac680b4676de7c2d3db78 | [
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] |
Série / Division :
RFPI - PVINR
Texte :
Par convention signée le 1er octobre 2020, la société à responsabilité limitée Honoré Patrimoine (SIREN 752 484 568) est désormais agréée pour représenter, au sens de l'article 289 A du code général des impôts (CGI), tout redevable, personne physique ou morale, établi ou domicilié hors de France au titre des prélèvements visés à l'article 244 bis A du CGI et à l'article 244 bis B du CGI.
Actualité liée :
X
Document lié :
BOI-RFPI-PVINR-30-20 : RFPI - Prélèvement sur les plus-values immobilières des non-résidents - Recouvrement - Désignation d'un représentant accrédité
Signataire du document lié :
Carine Bernard, cheffe du bureau droit et outils du recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2020-00268 | https://bofip.impots.gouv.fr/bofip/12545-PGP.html/ACTU-2020-00268-6 | 2020-10-21 00:00:00 | c8c61814caa1c4fe8fe669e161fca3462863534fcf01e43b942598e868f32dc1 | [
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Série / Divisions :
BNC - CHAMP ; BNC - BASE
Texte :
En application de l'article 1 de la loi n° 2020-473 du 25 avril 2020 de finances rectificative pour 2020, les aides versées par le fonds de solidarité institué par l'ordonnance n° 2020-317 du 25 mars 2020 portant création d'un fonds de solidarité à destination des entreprises particulièrement touchées par les conséquences économiques, financières et sociales de la propagation de l'épidémie de covid-19 et des mesures prises pour limiter cette propagation sont exonérées d'impôt sur les sociétés, d'impôt sur le revenu et de toutes les contributions et cotisations sociales d'origine légale ou conventionnelle. Cette exonération s'applique quelle que soit la catégorie d'imposition dont relève le bénéficiaire.
Il en est de même des aides exceptionnelles versées par le conseil de la protection sociale des travailleurs indépendants et par les instances de gouvernance des régimes de retraite complémentaire des professionnels libéraux en application de l’article 10 de la loi n° 2020-734 du 17 juin 2020 relative à diverses dispositions liées à la crise sanitaire, à d’autres mesures urgentes ainsi qu’au retrait du Royaume-Uni de l’Union européenne (loi de finances pour 2021).
Sont également exonérées d’impôt sur le revenu et de toutes les cotisations et contributions sociales les sommes perçues dans le cadre du concours « French Tech Tremplin » qui se substitue au prix « French Tech Ticket » (loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020, art. 20).
Les présents commentaires, bien que publiés dans la série BNC, ont vocation à s’appliquer à l’ensemble des catégories d’imposition à l’impôt sur le revenu ainsi qu’à l’impôt sur les sociétés.
Par ailleurs, le décret n° 2019-316 du 12 avril 2019 actualisant la liste des récompenses internationales de niveau équivalent au prix Nobel pour l'application de l'article 92 A du code général des impôts actualise la liste des récompenses internationales de niveau équivalent au prix Nobel figurant à l'article 39 A de l'annexe II au code général des impôts (CGI), exonérées en vertu de l'article 92 A du CGI : les prix Dan David pour les sciences, la technologie et les humanités, le prix « Bower Award and Prize for Achievement in Science » dans les domaines de la chimie, de l'ingénierie mécanique, des sciences cognitives et informatiques, des sciences de la terre et de l'environnement, de l'ingénierie électrique, des sciences de la vie et de la physique, le prix Massry dans le domaine des sciences biomédicales et de la santé, le prix « Warren Alpert Foundation Prize » dans le domaine des sciences biomédicales et de la santé, le prix « Millenium Technology Prize » dans le domaine de la technologie et les prix Kavli pour l'astrophysique, les nanosciences et les neurosciences sont ainsi exonérés.
Actualité liée :
X
Documents liés :
BOI-BNC-CHAMP-10-40-10 : BNC - Champ d'application - Exonérations concernant certains revenus et diverses professions
BOI-BNC-BASE-20-20 : BNC - Base d'imposition - Recettes - Nature des recettes
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00247 | https://bofip.impots.gouv.fr/bofip/12503-PGP.html/ACTU-2020-00247 | 2020-12-30 00:00:00 | 200678084d20e90744a264f08e0619297be19444412b9352e597fa9f7e1cfa96 | [
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Séries / Division :
CF - COM ; ANNX
Texte :
L'article 298 sexdecies J du code général des impôts crée une obligation, pour l'exploitant d'un entrepôt ou d'une plateforme logistique de stockage, de tenir à la disposition de l'administration des informations relatives à l'origine, la nature, la quantité, la détention et le propriétaire des biens stockés. Elles sont communiquées à la demande de l'administration conformément aux dispositions de l'article L. 96 K du livre des procédures fiscales.
Les commentaires du BOI-CF-COM-10-90 relatifs aux obligations incombant aux exploitants d'entrepôts ou de plateformes logistique de stockage font l'objet d'une consultation publique du 24 février au 24 mars 2021 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.sjcf4a@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.
Actualité liée :
X
Documents liés et Document lié soumis à consultation publique :
BOI-CF-COM-10 : CF - Droit de communication
BOI-CF-COM-10-90 : CF - Droit de communication et procédures de recherche et de lutte contre la fraude - Droit de communication auprès d'un entrepôt ou d'une plateforme logistique de stockage
BOI-LETTRE-000259 : LETTRE - TVA - Modèle de courrier relatif aux obligations en matière de taxe sur la valeur ajoutée en France
Signataire des documents liés :
Frédéric Iannucci, chef du service de la sécurité juridique et du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2021-00101 | https://bofip.impots.gouv.fr/bofip/12886-PGP.html/ACTU-2021-00101 | 2021-02-24 00:00:00 | b291ba03af648192a917bd9526fa4a0c5343c5dbd1183fb8cb83e68f75441538 | [
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] |
Série / Division :
TCA - TSN
Texte :
L'article 1er de la loi n° 2020-759 du 24 juillet 2019 portant création d'une taxe sur les services numériques et modification de la trajectoire de baisse de l'impôt sur les sociétés instaure une taxe sur les services fournis par les grandes entreprises du secteur numérique.
La présente publication actualise et complète les premiers commentaires qui ont fait l'objet d'une consultation publique le 18 mars 2020, compte tenu des retours réalisés et du 19° du I de l'article 44 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021.
La présente publication se substitue aux commentaires des BOI-TCA-TSN-10-10-10, BOI-TCA-TSN-10-10-20, BOI-TCA-TSN-10-10-30, BOI-TCA-TSN-10-20, BOI-TCA-TSN-20, BOI-TCA-TSN-30-10 et BOI-TCA-TSN-30-20 soumis à consultation publique du 18 mars 2020 au 18 avril 2020.
Actualités liées :
30/03/2020 : TCA - TSN - Consultation publique - Taxe sur certains services fournis par les grandes entreprises du secteur numérique (loi n° 2019-759 du 24 juillet 2019 portant création d'une taxe sur les services numériques et modification de la trajectoire de baisse de l'impôt sur les sociétés, art. 1)
16/10/2019 : TCA - TSN - Consultation publique - Taxe sur certains services fournis par les grandes entreprises du secteur numérique (loi n° 2019 -759 du 24 juillet 2019 portant création d'une taxe sur les services numériques et modification de la trajectoire de baisse de l'impôt sur les sociétés, art. 1)
Documents liés :
BOI-TCA-TSN-10-10-10 : TCA - Taxe sur certains services fournis par les grandes entreprises du secteur numérique - Champ d'application - Définition des services taxables - Règles communes
BOI-TCA-TSN-10-10-20 : TCA - Taxe sur certains services fournis par les grandes entreprises du secteur numérique - Champ d'application - Définition des services taxables - Services d'intermédiation numérique
BOI-TCA-TSN-10-10-30 : TCA - Taxe sur certains services fournis par les grandes entreprises du secteur numérique - Champ d'application - Définition des services taxables - Services de publicité ciblée
BOI-TCA-TSN-10-20 : TCA - Taxe sur certains services fournis par les grandes entreprises du secteur numérique - Champ d'application - Territorialité, encaissements et seuils
BOI-TCA-TSN-20 : TCA - Taxe sur certains services fournis par les grandes entreprises du secteur numérique - Calcul du montant à payer
BOI-TCA-TSN-30-10 : TCA - Taxe sur certains services fournis par les grandes entreprises du secteur numérique - Obligations déclaratives et comptables, recouvrement, contrôle et contentieux - Régime général
BOI-TCA-TSN-30-20 : TCA - Taxe sur certains services fournis par les grandes entreprises du secteur numérique - Obligations déclaratives et comptables, recouvrement, contrôle et contentieux - Régime de consolidation au sein d'un groupe de la déclaration et du paiement
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00162 | https://bofip.impots.gouv.fr/bofip/13041-PGP.html/ACTU-2021-00162 | 2021-04-08 00:00:00 | 9d9d5efb578f25d3988fb159efc2c1d21e17d53ffd84b9e14fb9a1d4ffc0cf5c | [
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Séries / Divisions : CVAE ; CVAE-CHAMP ; CVAE-BASE ; CVAE-LIQ ; CVAE-LIEU ; CVAE-DECLA ; IF-COLOC ; IF-CFE ; IF-AUT ; ANNX
Texte :
1/ Dans l'objectif d'alléger de manière pérenne les impôts de production des entreprises, afin de renforcer leur compétitivité et l'attractivité du territoire, l'article 8 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 abaisse le taux de cotisation sur la valeur ajoutée des entreprises (CVAE) à hauteur de la part affectée à l'échelon régional, soit 50 %. Corrélativement, il prévoit de modifier le schéma de financement des régions en substituant à cette perte de ressources, une fraction de taxe sur la valeur ajoutée (TVA).
En conséquence, à compter du 1er janvier 2021, le taux théorique de CVAE passe de 1,5 % à 0,75 %.
Plusieurs ajustements ont également été effectués afin de rendre effective cette réduction de moitié de la CVAE :
- les modalités de calcul du dégrèvement barémique ont été adaptées ;
- le montant de dégrèvement complémentaire de 1 000 euros a été abaissé à 500 euros ;
- le montant de la cotisation minimum de CVAE de 250 euros a été abaissé à 125 euros ;
- le seuil de CVAE acquittée l'année précédente à partir duquel le versement d'acomptes de CVAE est possible a été abaissé de 3 000 euros à 1 500 euros ;
La suppression de la part régionale de CVAE implique également une nouvelle répartition de cet impôt entre le bloc communal et les départements dont les fractions sont désormais respectivement fixées à 53 % et 47 %.
2/ En parallèle, le taux de plafonnement de la contribution économique territoriale (CET) en fonction de la valeur ajoutée (PVA) est abaissé de 3% à 2%.
3/ Par ailleurs, afin de neutraliser l’effet de la réforme sur les ressources affectées au réseau des chambres de commerce et d'industrie, le taux de la taxe additionnelle à la CVAE (TA-CVAE) a été multiplié par deux, pour atteindre 3,46 %.
4/ Les documents relatifs à la base d'imposition à la CVAE modifiés par la présente publication tirent les conséquences de plusieurs décisions du Conseil d’Etat.
5/ L'article 16 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 institue un nouveau schéma de financement des collectivités territoriales. Ce nouveau schéma s'articule, d'une part, autour de la suppression progressive d'ici à 2023 de la taxe d'habitation (TH) sur les résidences principales et, d'autre part, autour du transfert, en 2021, de la part départementale de la taxe foncière sur les propriétés bâties (TFPB) aux communes.
6/ L’article 8 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 supprime la part régionale de la CVAE et, corrélativement, adapte sa répartition entre le bloc communal et les départements. Ainsi, le bloc communal percevra 53 % de la CVAE tandis que les départements en percevront 47 %.
7/ L'article 29 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 modifie les modalités de détermination de la valeur locative des établissements industriels évalués en application de l’article 1499 du code général des impôts (CGI), soit la méthode dite « comptable ». Afin de maintenir le poids relatif des immobilisations industrielles évaluées selon la méthode comptable dans la clé de répartition du produit de la CVAE à la suite de la modernisation des paramètres d'évaluation de la méthode d'évaluation des établissements industriels, l’article 29 de la loi n° 2020-1721 du 29 décembre 2020 modifie le III de l'article 1586 octies du CGI qui précise les règles de répartition de la valeur ajoutée des entreprises implantées dans plusieurs collectivités en portant le coefficient de pondération des valeurs locatives des immobilisations industrielles de 21 à 42.
8/ Enfin, la présente publication intègre des précisions :
- sur la création de la métropole de Lyon et de la métropole du Grand Paris (loi n° 2014-58 du 27 janvier 2014 de modernisation de l'action publique territoriale et d'affirmation des métropoles, art. 12 ; loi n° 2014-58 du 27 janvier 2014, art. 26 ; ordonnance n° 2014-1335 du 6 novembre 2014 relative à l'adaptation et à l'entrée en vigueur de certaines dispositions du code général des collectivités territoriales, du code général des impôts et d'autres dispositions législatives applicables à la métropole de Lyon ; loi n° 2015-991 du 7 août 2015 portant nouvelle organisation territoriale de la République, art. 59 ; ordonnance n° 2015-1630 du 10 décembre 2015 complétant et précisant les règles financières et fiscales applicables à la métropole du Grand Paris, aux établissements publics territoriaux et aux communes situés dans ses limites territoriales ; loi n° 2020-1721 du 29 décembre 2020, art. 255 ) ;
- sur la répartition du produit de l'imposition forfaitaire sur les entreprises de réseaux relative aux installations terrestres de production d'électricité utilisant l'énergie mécanique du vent (loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, art. 178) ;
- sur la répartition du produit de l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de production d’électricité d’origine géothermique (loi n° 2019-1479 du 28 décembre 2019, art. 143).
Actualité liée :
X
Documents liés :
BOI-CVAE : CVAE - Cotisation sur la valeur ajoutée des entreprises
BOI-CVAE-CHAMP-20 : CVAE - Champ d'application - Entreprises bénéficiant d'une exonération ou d'un abattement facultatif
BOI-CVAE-CHAMP-20-10 : CVAE - Champ d'application - Entreprises bénéficiant d'une exonération ou d'un abattement - Dispositions communes à tous les dispositifs d'exonération ou d'abattement facultatif
BOI-CVAE-CHAMP-20-20 : CVAE - Champ d'application - Entreprises bénéficiant d'une exonération ou d'un abattement facultatif - Règles prévues en matière de délibération
BOI-CVAE-BASE : CVAE - Base d'imposition
BOI-CVAE-BASE-20 : CVAE - Base d'imposition - Règles de détermination du chiffre d'affaires et de la valeur ajoutée - Régime de droit commun
BOI-CVAE-BASE-20-10 : CVAE - Base d'imposition - Règles de détermination du chiffre d'affaires et de la valeur ajoutée - Régime de droit commun - Champ d'application
BOI-CVAE-BASE-20-20 : CVAE - Base d'imposition - Règles de détermination du chiffre d'affaires et de la valeur ajoutée - Régime de droit commun - Calcul de la valeur ajoutée et plafonnement
BOI-CVAE-BASE-60 : CVAE - Base d'imposition - Règles de détermination du chiffre d'affaires et de la valeur ajoutée - Régime des entreprises d'assurance et de réassurance, des mutuelles et des institutions de prévoyance
BOI-CVAE-LIQ : CVAE - Liquidation
BOI-CVAE-LIQ-10 : CVAE - Liquidation - Règles générales de détermination du taux d'imposition et du dégrèvement de CVAE
BOI-CVAE-LIEU : CVAE - Répartition de la valeur ajoutée en fonction du lieu d'imposition
BOI-CVAE-LIEU-10 : CVAE - Répartition de la valeur ajoutée en fonction du lieu d'imposition - Cas général
BOI-CVAE-DECLA-20 : CVAE - Recouvrement
BOI-IF-COLOC : IF - Collectivités territoriales et structures de coopération intercommunale
BOI-IF-COLOC-10 : IF - Collectivités territoriales et structures de coopération intercommunale - Schéma de financement
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-COLOC-10-30 : IF - Collectivités territoriales et structures de coopération intercommunale - Schéma de financement - Les départements et les régions
BOI-IF-CFE-40-30-20-30 : IF - Cotisation foncière des entreprises - Contentieux - Cas particuliers - Plafonnement de la contribution économique territoriale en fonction de la valeur ajoutée
BOI-IF-AUT-10 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers - Taxe pour frais de chambres de commerce et d'industrie
BOI-ANNX-000229 : ANNEXE - IF - Exonérations et abattements de CFE sur ou sauf délibération
BOI-ANNX-000470 : ANNEXE - IF- Répartition des principaux impôts directs locaux sur le territoire de la métropole du Grand Paris (MGP)
BOI-ANNX-000448 : ANNEXE - IF - Répartition des principaux impôts directs locaux entre les collectivités territoriales et les établissements publics de coopération internationale (EPCI) à fiscalité propre)
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00116 | https://bofip.impots.gouv.fr/bofip/12914-PGP.html/ACTU-2021-00116 | 2021-07-07 00:00:00 | da3ef163ed8999b5bf5f6367afd265721433210af103686bb9d4f65d0051952b | [
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] |
Séries / Divisions :
RFPI - PVI ; DAE ; CF - INF
Texte :
L’article 68 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 pérennise à 0,2 % par mois le taux de l’intérêt de retard dû par le contribuable (code général des impôts, art. 1727).
Actualité liée :
07/07/2021 : CTX - Intérêts moratoires - Pérennisation du taux de 0,2 % par mois (loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, art. 68)
Documents liés :
BOI-RFPI-PVI-10-40-30 : RFPI - Plus-values immobilières - Exonération de la première cession d'un logement autre que la résidence principale
BOI-DAE-20-10 : DAE - Dispositions fiscales intégrant le droit à l'erreur - Réduction de moitié de l'intérêt de retard en cas de dépôt spontané d’une déclaration rectificative
BOI-CF-INF-10-10-10 : CF - Infractions et sanctions - Infractions et pénalités fiscales communes à tous les impôts - Règles générales concernant l'intérêt de retard - Nature et champ d'application de l'intérêt de retard
BOI-CF-INF-10-10-20 : CF - Infractions et sanctions - Infractions et pénalités fiscales communes à tous les impôts - Calcul de l'intérêt de retard
Signataire des documents liés :
Stéphane Créange, sous-directeur du contrôle fiscal, du pilotage et de l'expertise juridique | Bulletin officiel des finances publiques - impôts | ACTU-2021-00178 | https://bofip.impots.gouv.fr/bofip/13078-PGP.html/ACTU-2021-00178 | 2021-07-07 00:00:00 | 69e6c675fc68c10c1ffc680df01fe9a5a195942e83f2500808f65bc7c264a5d8 | [
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] |
Série / Division :
CVAE - BASE
Texte :
Par trois décisions du 24 février 2020 (CE, décision du 24 février 2020, n°433881, Société de restauration du musée d’Orsay ; CE, décision du 24 février 2020, n°433882, SOFEREST ; CE, décision du 24 février 2020, n°433883, Société européenne des bars restaurants), le Conseil d'État a considéré que les charges qui ont pour contrepartie la mise à disposition de biens corporels pris en location, en sous-location pour une durée de plus de six mois, en crédit-bail ou en location-gérance, ne sont pas déductibles de la valeur ajoutée quand bien même elles auraient été exposées par le contribuable en exécution d'une convention de délégation de service public.
En conséquence, ces redevances qui étaient considérées comme déductibles par la doctrine administrative, lorsqu'elles relèvent d'une convention de délégation de service public, ne le sont plus. La présente publication corrige les commentaires de doctrine pour tenir compte des dispositions telles qu'elles résultent de ces décisions.
Ces modifications s'appliquent au titre des impositions dues à compter de 2022.
Actualité liée :
X
Document lié :
BOI-CVAE-BASE-20-20 : CVAE - Base d'imposition - Règles de détermination du chiffre d'affaires et de la valeur ajoutée - Régime de droit commun - Calcul de la valeur ajoutée et plafonnement
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00293 | https://bofip.impots.gouv.fr/bofip/13388-PGP.html/ACTU-2021-00293 | 2021-12-22 00:00:00 | 9cf08243c70a08ac5b2df77f58e34eb9d72df2e284c39eb83fca66cce77b448a | [
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] |
Série / Division :
INT - CVB
Texte :
La doctrine administrative accentuant sans fondement légal les effets des crédits d'impôt forfaitaires prévus par les conventions fiscales avec certains États est rapportée. Des précisions sont par ailleurs apportées sur les modalités d'élimination des doubles impositions internationales dans le cadre de ces conventions.
Actualité liée :
X
Documents liés :
BOI-INT-CVB-BFA : INT - Convention fiscale entre la France et le Burkina-Faso
BOI-INT-CVB-MRT : INT - Convention fiscale entre la France et la Mauritanie
BOI-INT-CVB-NCL : INT - Convention fiscale entre la France et la Nouvelle-Calédonie
BOI-INT-CVB-NER : INT - Convention fiscale entre la France et le Niger
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00091 | https://bofip.impots.gouv.fr/bofip/12869-PGP.html/ACTU-2021-00091 | 2021-02-24 00:00:00 | 5cfab26a0a5e1516bd8bbd2a0abe7740d6304419bfc4b2e5d81bb60ce40f9cfd | [
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] |
Séries / Divisions :
BIC - RICI ; RES - BIC
Texte :
Des précisions sont apportées sur le cas particulier des établissements déclarés en France d'organismes sans but lucratif (OSBL) dont le siège se situe en dehors de l'espace européen, au regard du régime fiscal du mécénat.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-20-30-10-10 : BIC - Réductions d'impôts - Mécénat ou réduction d'impôt pour les dons en faveur des œuvres et organismes visés à l'article 238 bis du CGI - Champ d'application - Entreprises concernées et organismes bénéficiaires des dons
BOI-RES-BIC-000070 : RES - Bénéfices industriels et commerciaux - Réductions et crédits d'impôt - Situation des établissements déclarés d'organismes sans but lucratif dont le siège social se situe en dehors de l'espace européen au regard du régime fiscal du mécénat
Signataire des documents liés :
Laurent Perrin, chef du bureau fiscalité des transactions et régime fiscal des OSBL | Bulletin officiel des finances publiques - impôts | ACTU-2021-00086 | https://bofip.impots.gouv.fr/bofip/12862-PGP.html/ACTU-2021-00086 | 2021-02-17 00:00:00 | 8e6d13afcfb25fd40e26a6c1058629e197fafa51ed1e3ca79af6878a3c773ebd | [
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Texte :
Des opérations
de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôts sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent
de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles
publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation
des liens internes et externes, etc.).
Signataire des documents
liés :
Florence Lerat, sous-directrice
du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2020-00102 | https://bofip.impots.gouv.fr/bofip/12379-PGP.html/identifiant=ACTU-2020-00102 | 2020-06-11 00:00:00 | eb7ab6f791a6c378b12a47478c91517ce232bd86e08e7ef05d5703c221952a94 | [
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] |
Séries / Divisions :
TVA-CHAMP ; TVA-DECLA ; TVA-SECT ; REC-GAR ; CF-INF ; LETTRE
Texte :
L’abrogation du règlement (CE) n° 638/2004 du Parlement européen et du Conseil du 31 mars 2004 relatif aux statistiques communautaires des échanges de biens entre États membres a conduit, en droit national, à l'abrogation, par le 16° du I de l'article 30 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022, de l'article 289 C du code général des impôts (CGI), qui prévoyait la possibilité de déposer une déclaration unique, à la fois fiscale et statistique, d’échanges intracommunautaires de biens (DEB).
Désormais, l’état récapitulatif des clients mentionné à l'article 289 B du CGI pour les besoins de la taxe sur la valeur ajoutée et, d’autre part, la déclaration des données statistiques, donnent lieu à un dépôt séparé auprès des services de la direction générale des douanes et droits indirects (DGDDI).
Ces modifications concernent les opérations pour lesquelles l’état récapitulatif ou la déclaration des données statistiques est exigé au titre d’une période engagée postérieurement au 1er janvier 2022.
Les commentaires administratifs sont par suite recentrés sur les états récapitulatifs fiscaux prévus à l’article 289 B du CGI.
Actualité liée :
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Documents liés :
BOI-TVA-CHAMP-10-10-40-10 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Livraisons de biens meubles corporelsBOI-TVA-CHAMP-10-10-50-40 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Application des principes aux activités commerciales, industrielles ou artisanales - Opérations de façonBOI-TVA-DECLA-20-10-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Obligations et formalités à caractère administratif - Numéro individuel d'identificationBOI-TVA-DECLA-20-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôtBOI-TVA-DECLA-20-20-40 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôt - États récapitulatifs des clients et déclaration européenne de services entre États membres de l'Union européenneBOI-TVA-DECLA-20-30-20-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Obligations et formalités particulières - Mesures propres à certaines entreprises - Régime applicable aux organismes sans but lucratifBOI-TVA-DECLA-20-30-40-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Obligations et formalités particulières - Assujettis non établis en France - Assujettis établis dans l'Union européenneBOI-TVA-SECT-30-10 : TVA - Régimes sectoriels - Régime de l'or d'investissementBOI-TVA-SECT-70-20 : TVA - Régimes sectoriels - Opérations intracommunautaires portant sur les moyens de transport neufs - Livraison dans un autre État membreBOI-TVA-SECT-90-60 : TVA - Régimes sectoriels - Biens d'occasion, œuvres d'art, objets de collection ou d'antiquité - Opérations effectuées entre deux États membresBOI-TVA-SECT-90-80 : TVA - Régimes sectoriels - Biens d'occasion, œuvres d'art, objets de collection ou d'antiquités - Obligations des redevablesBOI-LETTRE-000215 : LETTRE - TVA - Modèle de désignation d'un mandataire en matière de taxe sur la valeur ajoutée
Signataire des documents liés :
Matthieu Deconinck, sous-directeur de la fiscalité des transactions, fiscalité énergétique et environnementale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00285 | https://bofip.impots.gouv.fr/bofip/13366-PGP.html/ACTU-2021-00285 | 2022-02-16 00:00:00 | e8bfe3fe42a7b0a80372321c40416cbd41d85b1d0bca9c47e6051dac0e23b767 | [
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Série / Division :
IF - CFE
Texte :
Le 1° du I de l'article 68 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 prévoit la prorogation d'un an, soit jusqu'au 31 décembre 2023, de l'exonération facultative temporaire de cotisation foncière des entreprises (CFE) s'appliquant dans les zones d'aide à l'investissement des petites et moyennes entreprises (PME), codifiée à l'article 1465 B du code général des impôts.
Actualité liée :
X
Document lié :
BOI-IF-CFE-10-30-40-30 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Exonérations facultatives temporaires accordées dans le cadre de l'aménagement du territoire - Entreprises implantées dans les zones d'aide à l'investissement des PME
Signataire du document :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00027 | https://bofip.impots.gouv.fr/bofip/13493-PGP.html/ACTU-2022-00027 | 2022-03-09 00:00:00 | 13ba5dc4558fa72f6823f4a1a05f9194764939dc9f5622d7366beb1f153c24a6 | [
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] |
Série / Division :
INT- CVB
Texte :
Un avenant à la convention fiscale entre la France et le Botswana, signé le 27 juillet 2017, est entré en vigueur le 1er janvier 2021 et a été publié par le décret n° 2021-1239 du 27 septembre 2021 portant publication de l'avenant à la convention du 15 avril 1999 entre le Gouvernement de la République française et le Gouvernement de la République du Botswana en vue d'éviter les doubles impositions et de prévenir l'évasion et la fraude fiscales en matière d'impôts sur le revenu, signé à Gaborone le 27 juillet 2017 (Journal officiel du 29 septembre 2021).
Cet avenant, qui porte sur l'assistance administrative en matière d'échange de renseignements, modifie l'article 26 de la convention du 15 avril 1999.
Ses dispositions s’appliquent aux revenus afférents, suivant les cas, à toute année civile ou période comptable commençant, pour la France, le 1er janvier 2018 et, pour le Botswana, le 1er juillet 2018.
Actualité liée :
X
Documents liés :
BOI-INT-CVB-BWA : INT - Convention fiscale entre la France et le Botswana
BOI-INT-CVB-BWA-30 : INT - Convention fiscale entre la France et le Botswana - Élimination des doubles impositions, non-discrimination, procédure amiable et assistance administrative
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00005 | https://bofip.impots.gouv.fr/bofip/13450-PGP.html/ACTU-2022-00005 | 2022-05-11 00:00:00 | e5c330b82fec23ddbaa80296faea1c864b859189432453d7bfa517614b117d83 | [
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] |
Séries / Divisions :
RSA - GER ; BNC - DECLA
Texte :
Dans ses décisions des 16 octobre 2013 (CE, décision du 16 octobre 2013, n° 339822, ECLI:FR:CESSR:2013:339822.20131016) et 8 décembre 2017 (CE, décision du 8 décembre 2017, ECLI:FR:CECHR:2017:409429.20171208), le Conseil d’État pose le principe de l’imposition des rémunérations perçues par les associés d’une société d’exercice libérale (SEL) au titre de l’exercice de leur activité libérale dans cette société dans la catégorie des bénéfices non commerciaux (BNC), conformément au 1 de l’article 92 du code général des impôts (CGI), sauf à démontrer que cette activité est exercée dans des conditions traduisant l’existence, à l’égard de la société, d’un lien de subordination caractérisant une activité salariée. Lorsqu’il est établi qu’un lien de subordination existe entre l’associé et la SEL au titre de l’exercice cette activité, ces rémunérations sont, par exception, imposées dans la catégorie des traitements et salaires.
Pour les gérants majoritaires de sociétés d’exercice libéral à responsabilité limitée (SELARL) et les associés gérants de sociétés d’exercice libéral en commandite par actions (SELCA), ces règles s’appliquent lorsque ces mêmes rémunérations, tirées de l’exercice de leur activité libérale, peuvent être distinguées de celles qu’ils perçoivent au titre de leurs fonctions de gérance. À défaut, les rémunérations tirées de l’exercice de leur activité libérale dans la SEL sont, comme celles perçues au titre de leurs fonctions de gérance, imposées dans les conditions prévues à l’article 62 du CGI.
En conséquence, la réponse ministérielle adressée à M. Cousin, (RM Cousin, n° 39397, JO AN du 16 septembre 1996, p. 4930), reprise au VIII-B-2 § 510 du BOI-RSA-GER-10-30-2012-09-12, aux termes de laquelle les rémunérations des associés non dirigeants d'une SELARL qui exercent leur activité dans cette société et qui n'ont pas de ce fait de clientèle personnelle relèvent normalement du régime des traitements et salaires, est rapportée et n’est plus applicable à compter de l’imposition des revenus de l’année 2023.
De même, le I-C-3 § 110 du BOI-BNC-DECLA-10-10-2022-05-11 indiquant l’imposition des rémunérations perçues par les associés d’une SEL au titre de l’exercice d’une activité libérale dans cette société dans la catégorie des traitements et salaires ou selon les dispositions de l’article 62 du CGI, et non dans la catégorie des bénéfices non commerciaux, dès lors que ces sociétés sont assujetties à l’impôt sur les sociétés en raison de leur forme, est rapporté et n’est plus applicable à compter de l’imposition des revenus de l’année 2023.
Aussi, jusqu’à l’imposition des revenus de l’année 2022, les associés de SEL peuvent se prévaloir de l’une ou l’autre des doctrines précitées dans leur version en vigueur antérieurement à la présente publication (I-C-3 § 110 du BOI-BNC-DECLA-10-10-2022-05-11 ou réponse ministérielle Cousin reprise au VIII-B-2 § 510 du BOI-RSA-GER-10-30-2012-09-12) pour justifier l’imposition des rémunérations qu’ils perçoivent à raison de l’exercice de leur activité libérale dans ces sociétés dans la catégorie des traitements et salaires ou, pour ce qui concerne les gérants majoritaires de SELARL et les associés gérants de SELCA, dans les conditions prévues à l’article 62 du CGI.
Actualité liée :
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Documents liés :
BOI-RSA-GER-10-10-20 : RSA - Rémunérations allouées aux gérants et associés de certaines sociétés - Champ d'application - Personnes concernées - Personnes autres que les gérants majoritaires de sociétés à responsabilité limitée (SARL)
BOI-RSA-GER-10-30 : RSA - Rémunérations allouées aux gérants et associés de certaines sociétés - Champ d'application - Personnes et rémunérations non concernées
BOI-BNC-DECLA-10-10 : BNC - Régime de la déclaration contrôlée - Champ d'application
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00145 | https://bofip.impots.gouv.fr/bofip/13746-PGP.html/ACTU-2022-00145 | 2022-12-15 00:00:00 | 0dfe617e06737fbb10606f9722b42d0167134abf37a603c01f74ac53b3524c44 | [
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] |
Séries / Divisions :
RPPM - RCM ; RES - RPPM
Texte :
Des précisions sont apportées à diverses questions portant sur l’application de la retenue à la source prévue au 2 de l’article 119 bis du code général des impôts par les établissements bancaires, s'agissant :
d’une part, des opérations entrant dans le champ d'application de la retenue à la source ;
d’autre part, lorsqu'elles sont conclues avec des non-résidents, des opérations d’acquisition temporaire d’actions françaises ou des opérations sur dérivés dont le sous-jacent comporte des actions françaises.
Actualité liée :
X
Documents liés :
BOI-RPPM-RCM-30-30-10-10 : RPPM - Revenus et profits du patrimoine mobilier, gains et profits assimilés - Modalités particulières d'imposition - Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents - Retenue à la source applicable aux produits distribués par des sociétés françaises à des personnes dont le domicile ou le siège est situé hors de France - Champ d'application et nature des revenus soumis à la retenue à la source
BOI-RES-RPPM-000122 : RES - Revenus et profits du patrimoine mobilier - Revenus de capitaux mobiliers, gains et profits assimilés - 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 (CGI, art. 119 bis, 2) - Opérations entrant dans le champ d'application de la retenue à la source
BOI-RES-RPPM-000123 : RES - Revenus et profits du patrimoine mobilier - Revenus de capitaux mobiliers, gains et profits assimilés - 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 (CGI, art. 119 bis, 2) - Opérations d’acquisition temporaire d’actions françaises auprès de personnes dont le domicile ou le siège est situé hors de France ou conclusion avec ces mêmes personnes d’opérations sur dérivés dont les sous-jacents sont ou comportent des actions françaises
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00157 | https://bofip.impots.gouv.fr/bofip/13782-PGP.html/ACTU-2022-00157 | 2023-02-15 00:00:00 | d5d1e706cda60917b6688c7da465b7605c952a5e347bddd0aceb8a908272e169 | [
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] |
Séries / Divisions :
RSA - ES ; RES - RSA
Texte :
Des précisions sont apportées concernant les modalités d'imposition des gains résultant de l'apport de titres souscrits en exercice de bons de souscription de parts de créateur d'entreprise (BSPCE) sur le fondement du I de l'article 163 bis G du code général des impôts.
Actualité liée :
X
Documents liés :
BOI-RSA-ES-20-40-20 : RSA - Épargne salariale et actionnariat salarié - Actionnariat salarié - Bons de souscription de parts de créateur d'entreprise (BSPCE) - Caractéristiques et modalités d'émission des BSPCE
BOI-RSA-ES-20-40-30 : RSA - Épargne salariale et actionnariat salarié - Actionnariat salarié - Bons de souscription de parts de créateur d'entreprise (BSPCE) - Régime fiscal et obligations déclaratives
BOI-RES-RSA-000127 : RES - Revenus salariaux et assimilés - Épargne salariale et actionnariat salarié - Non-éligibilité au régime du sursis d’imposition prévu à l’article 150-0 B du CGI des gains résultant de l'apport de titres souscrits en exercice de bons de souscription de parts de créateur d’entreprise (BSPCE)
Signataire des documents liés :
Carole Maudet, sous-directrice de la sécurité juridique des particuliers
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00063 | https://bofip.impots.gouv.fr/bofip/13892-PGP.html/ACTU-2023-00063 | 2023-05-25 00:00:00 | 22b9eb1fe2303d95d06e653cbeaa6e09925efeb9384ae3fee928897f532af287 | [
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] |
Séries / Divisions :
TVA - CHAMP ; TVA - LIQ ; TVA - SECT ; TCA - TSN ; ANNX
Texte :
1/ Les dispositions du I et du II de l'article 257 ter du code général des impôts (CGI), instituées par l'article 44 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, reprennent dans la législation fiscale française les principes dégagés par la Cour de justice de l'Union européenne (CJUE) pour établir le traitement, en matière de taxe sur la valeur ajoutée (TVA), des offres commerciales constituées de plusieurs éléments pouvant isolément relever de règles de territorialité, d'exonération ou de taux différentes (offres dites « composites » ou « complexes »).
Ainsi, en principe, chaque opération imposable à la TVA est considérée comme étant distincte et indépendante et suit son régime propre déterminé en fonction de son élément principal ou de ses éléments autres qu'accessoires, notamment en matière de qualification (livraison de biens ou prestation de services, la qualification étant essentielle pour apprécier la territorialité) et d'éligibilité à une exonération ou un taux réduit.
Toutefois, relèvent d'une seule et même opération les éléments qui sont si étroitement liés qu'ils forment, objectivement, une seule prestation économique indissociable dont la décomposition revêtirait un caractère artificiel. Dans une telle hypothèse, l'opération doit recevoir un traitement fiscal unique, sans qu'il soit possible de procéder à une ventilation entre les différents éléments relevant de règles différentes. Dans ce cadre, un taux réduit ou une exonération n'ouvrant pas droit à déduction sera écarté si au moins un des éléments non accessoires n'y est pas éligible, même s'il n'est pas majoritaire. En outre, si plusieurs taux sont susceptibles de s'appliquer, l'article 278-0 du CGI issu de l'article 44 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, précise que le taux retenu est le plus élevé.
Est ainsi créée dans le plan de classement une nouvelle subdivision dédiée au traitement des offres composites, c'est-à-dire aux règles permettant de savoir si une telle offre doit être considérée comme une opération unique ou décomposée en plusieurs opérations distinctes.
Cette subdivision comprend quatre documents et une annexe :
le BOI-TVA-CHAMP-60-10 reprend les principes et les définitions applicables aux offres composites et précise les articulations avec d'autres concepts ;
le BOI-TVA-CHAMP-60-20 précise la méthode d'analyse à retenir pour déterminer si, dans un cas particulier, différents biens ou services doivent être regroupés dans une même opération, soit que certains sont accessoires, soit qu'ils soient étroitement liés entre eux sur le plan économique ;
le BOI-TVA-CHAMP-60-30 précise comment identifier le bon régime de TVA lorsqu'une opération comprend des éléments relevant de règles différentes ;
le BOI-TVA-CHAMP-60-40 expose certains cas spécifiques où l'analyse des offres composites présente un enjeu particulier ;
le BOI-ANNX-000503 récapitule les arrêts et ordonnances pertinents de la CJUE, selon la question fiscale posée (qualification, exonération ou taux réduit) et par secteur d'activité.
2/ Par ailleurs, les commentaires doctrinaux propres à certains secteurs d'activité sont mis à jour en cohérence (traitement des déchets ménagers ; expositions, sites, installations et appareils à caractère culturel, ludique, éducatif ou professionnel ; abonnement à un service de télévision ; assurance ; services bancaires et financiers ; emballages).
3/ Enfin, les nouvelles précisions doctrinales relatives aux offres composites sont également pertinentes pour l'établissement de la base imposable de la taxe sur certains services numériques prévue à l'article 299 du CGI, dont certains encaissements pouvant être exclus sur la base des critères de l'opération complexe unique développés pour les besoins de la TVA (BOI-TCA-TSN-20).
Les BOI suivants font l'objet d'une consultation publique du 23 août 2023 au 31 janvier 2024 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent être formulées par courriel adressé à bureau.d1-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.
Actualité liée :
X
Documents liés soumis à consultation publique :
BOI-TVA-CHAMP-60 : TVA - Champ d'application et territorialité - Offres composites
BOI-TVA-CHAMP-60-10 : TVA - Champ d'application et territorialité - Offres composites - Principes et définitions
BOI-TVA-CHAMP-60-20 : TVA - Champ d'application et territorialité - Offres composites - Étendue d'une opération
BOI-TVA-CHAMP-60-30 : TVA - Champ d'application et territorialité - Offres composites - Traitement fiscal
BOI-TVA-CHAMP-60-40 : TVA - Champ d'application et territorialité - Offres composites - Cas particuliers
BOI-TVA-LIQ-30-20-100 : TVA - Liquidation - Taux réduits - Prestations de services imposables aux taux réduits - Autres prestations de services imposables aux taux réduits
Documents liés :
BOI-TVA-CHAMP : TVA - Champ d'application et territorialité
BOI-TVA-CHAMP-20-50-30 : TVA - Champ d'application et territorialité - Lieu des prestations de services - Dérogations aux règles générales afférentes à des prestations de services fournies à des assujettis ou à des personnes non assujetties
BOI-TVA-CHAMP-30-10-60-10 : TVA - Champ d'application et territorialité - Exonérations - Opérations exonérées en régime intérieur - Exonérations diverses - Exonérations résultant de dispositions expresses de la loi
BOI-TVA-LIQ-10 : TVA - Liquidation - Taux - Généralités
BOI-TVA-LIQ-30 : TVA - Liquidation - Taux - Taux réduits
BOI-TVA-LIQ-30-20-50 : TVA - Taux réduits - Prestations de services imposables aux taux réduits - Expositions, sites, installations et appareils à caractère culturel, ludique, éducatif ou professionnel
BOI-TVA-LIQ-30-20-70 : TVA - Liquidation - Taux réduits - Prestations de services imposables aux taux réduits - Prestations relevant du service public de gestion des déchets des ménages
BOI-TVA-LIQ-30-30 : TVA - Liquidation - Taux réduits - Conditions de mise en oeuvre de l'introduction d'un second taux réduit
BOI-TVA-LIQ-50 : TVA - Liquidation - Conditions de mise en oeuvre des taux de TVA de 5,5 %, 10 % et 20 %
BOI-TVA-SECT-50-10-10 : TVA - Régimes sectoriels - Opérations bancaires et financières - Champ d’application - Opérations exonérées
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-TCA-TSN-20 : TCA - Taxe sur certains services fournis par les grandes entreprises du secteur numérique - Calcul du montant à payer
BOI-ANNX-000222 : ANNEXE - TVA - Tableau récapitulatif des dispositions d'entrée en vigueur du taux réduit de TVA de 7 % applicable aux prestations de travaux dans les logements de plus de deux ans
BOI-ANNX-000503 : ANNEXE - TVA - Offres composites - Liste indicative de la jurisprudence européenne
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00004 | https://bofip.impots.gouv.fr/bofip/13794-PGP.html/ACTU-2023-00004 | 2023-08-23 00:00:00 | 168ca1a5e049cd1dda3dc7e45a39e3192555262bb82da017cb8a2bf8c4c1da93 | [
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Série / Division :
CF - INF
Texte :
L’article 14 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 étend le champ d’application du délit prévu au 3° de l’article 1743 du code général des impôts (CGI), en cas de fournitures de renseignements inexacts en vue d'obtenir des aides fiscales à l'investissement outre-mer, aux investissements prévus à l’article 199 undecies C du CGI.
Cette disposition s’applique aux investissements réalisés à compter du 1er janvier 2023.
Par ailleurs, les commentaires doctrinaux sont complétés de plusieurs décisions jurisprudentielles illustrant les éléments constitutifs du délit comptable prévu au 1° de l'article 1743 du CGI.
Actualité liée :
X
Document lié :
BOI-CF-INF-40-10-20 : CF - Infractions et sanctions pénales - Poursuites correctionnelles - Infractions assimilées au délit de fraude fiscale et délits spéciaux de fraude fiscale
Signataire du document lié :
Stéphane Créange, sous-directeur du contrôle fiscal, du pilotage et de l'expertise juridique | Bulletin officiel des finances publiques - impôts | ACTU-2023-00120 | https://bofip.impots.gouv.fr/bofip/14052-PGP.html/ACTU-2023-00120 | 2023-09-20 00:00:00 | 7727f9ac31e1a0c087db53312ad8884ba06623def74e86dbb73b955d3b9e02af | [
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Série / Division :RSA - CHAMPTexte :Aux termes des dispositions de l’article 28 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, l'exonération temporaire d'impôt sur le revenu des pourboires est prorogée d'un an, soit jusqu'au 31 décembre 2024.Ainsi, les pourboires remis volontairement au cours de l'année 2024 par les clients pour le service, soit directement aux salariés, soit à l'employeur et reversés par ce dernier au personnel en contact avec la clientèle sont exonérés d'impôt sur le revenu pour les salariés dont la rémunération mensuelle n'excède pas, au titre des mois concernés, 1,6 SMIC (salaire minimum interprofessionnel de croissance).Actualité liée :29/06/2023 : RSA - Exonération conditionnelle des pourboires perçus au cours des années 2022 et 2023 (loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022, art. 5) - Imposition des indemnités des députés européens dans la catégorie des traitements et salaires (loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023, art. 35)Document lié :BOI-RSA-CHAMP-20-10 : RSA - Champ d'application des traitements, salaires et revenus assimilés - Éléments du revenu imposable - Rémunération principale des personnes en activitéSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00053 | https://bofip.impots.gouv.fr/bofip/14163-PGP.html/ACTU-2024-00053 | 2024-02-29 00:00:00 | 6cc400999fe79a6f9b1c3460a0754e6a4a325346a26cac5ee912813c143f00a4 | [
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Série / Division :IR - RICITexte :En application de l’article 199 unvicies du code général des impôts (CGI), les contribuables domiciliés fiscalement en France bénéficient d’une réduction d’impôt sur le revenu au titre des souscriptions en numéraire réalisées entre le 1er janvier 2006 et le 31 décembre 2023 au capital initial ou à l'augmentation de capital de sociétés anonymes agréées ayant pour activité le financement d’œuvres cinématographiques et audiovisuelles (SOFICA).L’article 13 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 proroge ce dispositif jusqu'au 31 décembre 2026.Actualité liée :XDocuments liés :BOI-IR-RICI-180 : IR - Réduction d'impôt au titre du financement en capital d'œuvres cinématographiques ou audiovisuelles (SOFICA)BOI-IR-RICI-180-20 : IR - Réduction d'impôt au titre du financement en capital d'œuvres cinématographiques ou audiovisuelles (SOFICA) - Modalités d'application de la réduction d'impôtSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00064 | https://bofip.impots.gouv.fr/bofip/14175-PGP.html/ACTU-2024-00064 | 2024-02-29 00:00:00 | 76e4de7b32129a4013ca1a899f35a69c5ccb6ba5d6ce289f84f3a4577055f1f9 | [
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Séries / Division :RSA - BASE ; BAREMETexte :Pour l'imposition des revenus de l'année 2024, les barèmes d'évaluation forfaitaire des avantages en nature « nourriture » et « logement » sont mis à jour.Remarque : Ils sont désormais directement consultables depuis le BOI-RSA-BASE-20-20, par renvoi à la rubrique « Avantages en nature » du Bulletin officiel de la Sécurité sociale.Actualité liée :XDocuments liés :BOI-RSA-BASE-20-20 : RSA - Base d'imposition des traitements, salaires et revenus assimilés - Détermination du revenu brut - Évaluation des avantages en natureBOI-BAREME-000002 : BAREME - RSA - Barème d'évaluation forfaitaire de l'avantage en nature « logement »BOI-BAREME-000014 : BAREME - RSA - Barème d'évaluation forfaitaire de l'avantage en nature « nourriture »Signataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00079 | https://bofip.impots.gouv.fr/bofip/14202-PGP.html/ACTU-2024-00079 | 2024-04-16 00:00:00 | 6175a8ebb1e1add3affc19fbfd5bb0c1a17e21b16e2cd94a3f8b59e02791e4b5 | [
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Série / Division :BIC - BASETexte :L'article 39 decies C du code général des impôts (CGI) prévoit un dispositif de déduction exceptionnelle au profit des entreprises soumises à l'impôt sur les sociétés ou à l'impôt sur le revenu selon un régime réel d'imposition, qui investissent dans des équipements permettant aux navires et aux bateaux de transport de marchandises ou de passagers d'utiliser des énergies propres.Afin de tenir compte de l'évolution de la réglementation européenne applicable en matière d'aides d’État (règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité [RGEC] modifié par le règlement (UE) n° 2023/1315 de la Commission du 23 juin 2023) et de garantir la compatibilité du dispositif avec le droit de l'Union, l'article 42 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 place le dispositif prévu à l'article 39 decies C du CGI sous l'encadrement prévu à l’article 36 ter du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 modifié, et aménage en conséquence les paramètres du dispositif afin de le mettre en conformité avec ce nouvel encadrement.À cet égard, sont désormais concernés par le dispositif de déduction les navires ou bateaux à émission nulle et les navires ou bateaux fonctionnant, au moins partiellement, à partir d’une énergie propulsive décarbonée et respectant les critères de performance environnementale prévus au 102 septies de l’article 2 du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 modifié, permettant ainsi de les qualifier de « véhicules propres ».Le dispositif ainsi modifié est applicable aux équipements acquis, ou pris en crédit-bail ou en location avec option d'achat, à compter du 1er janvier 2024 et jusqu'au 31 décembre 2024.Toutefois, les biens acquis, pris ou donnés en location, à l'état neuf, à compter du 1er janvier 2024 et jusqu'au 31 décembre 2024, pour lesquels le contribuable justifie d'un devis ayant fait l'objet d'une acceptation intervenue avant le 31 décembre 2023, bénéficient de la déduction exceptionnelle dans les conditions prévues par les dispositions de l’article 39 decies C du CGI applicables au 31 décembre 2023.De même, les déductions exceptionnelles résiduelles résultant de contrats d’acquisition ou de location conclus au plus tard le 31 décembre 2023 demeurent régies par les dispositions de l’article 39 decies C du CGI applicables à cette date.Actualité liée :XDocument lié :BOI-BIC-BASE-100-40 : BIC - Base d'imposition - Déductions exceptionnelles - Déduction exceptionnelle en faveur des équipements permettant aux navires et aux bateaux de transport de marchandises ou de passagers d'utiliser des énergies propresSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00060 | https://bofip.impots.gouv.fr/bofip/14170-PGP.html/ACTU-2024-00060 | 2024-05-22 00:00:00 | 108066512c57f482144be985929e39ed9f915f2a5e9d166c09a807ce9df15c34 | [
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Séries / Divisions :IF - TFB ; IF - CFE ; ANNXTexte :Le 2° du XVIII de l'article 73 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 proroge les exonérations temporaires de cotisation foncière des entreprises et de taxe foncière sur les propriétés bâties en faveur des activités commerciales et artisanales exercées dans les zones de revitalisation des centres-villes (ZRCV), prévues respectivement à l'article 1464 F du code général des impôts (CGI) et à l'article 1382 H du CGI, jusqu'aux impositions établies au titre de 2026.Actualité liée :XDocuments liés :BOI-IF-TFB-10-160-90 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération des immeubles rattachés à des entreprises commerciales ou artisanales implantées dans des zones de revitalisation des centres-villes (ZRCV)BOI-IF-CFE-10-30-50-70 : 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 - Zones de revitalisation des centres-villesBOI-ANNX-000229 : ANNEXE - IF - Exonérations et abattements de CFE sur ou sauf délibérationSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00065 | https://bofip.impots.gouv.fr/bofip/14176-PGP.html/ACTU-2024-00065 | 2024-05-22 00:00:00 | 8c2b56b27565a78ae4f3db368bea8b9d81696b322e0525b7b38002144c99d339 | [
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Série / Division :RES - EATTexte :Des précisions sont apportées sur les modalités de détermination du niveau d'électro-intensité prévu à l'article L. 312-44 du code des impositions sur les biens et services (CIBS) conditionnant l'application des tarifs réduits d'accise sur l'électricité applicables aux consommations de certaines entreprises industrielles électro-intensives mentionnées à l'article L. 312-64 du CIBS.Ces précisions s'appliquent aux consommations d'électricité réalisées du 1er février 2024 au 31 janvier 2025.Actualité liée :XDocument lié :BOI-RES-EAT-000147 : RES - Impositions sur les énergies, les alcools et les tabacs - Accises - Modalités de détermination du niveau d’électro-intensité conditionnant l'application des tarifs réduits d'accise sur l'électricité pour les consommations de certaines entreprises industrielles électro-intensives réalisées du 1er février 2024 au 31 janvier 2025Signataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00120 | https://bofip.impots.gouv.fr/bofip/14269-PGP.html/ACTU-2024-00120 | 2024-05-29 00:00:00 | 394a5156382664c3df5a22ee29d3dc5ad418aa7dc1034a2cd53f663e18a53821 | [
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Série / Division :IS - GPETexte :L'article 62 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 a aménagé le régime des groupes fiscaux codifié à l'article 223 A et suivants du code général des impôts, afin de rationaliser l'application des modalités spécifiques d'appréciation de la détention du capital au sein de ces groupes en présence de certains dispositifs d'actionnariat salarié.Ainsi, cet article prévoit l'application de ces modalités spécifiques de calcul dans les cas où un salarié cesse ses fonctions dans la société qui l'employait au moment de la mise en place du dispositif d'actionnariat salarié au niveau d'un groupe économique et que ce salarié rejoint une autre société du même groupe économique incluse dans le plan d'émission ou d'attribution de titres. Des précisions sont apportées sur les cas dans lesquels ces modalités spécifiques de calcul cessent de s'appliquer.Des précisions complémentaires sont par ailleurs apportées concernant les modalités de calcul de la détention du capital des sociétés d'un groupe fiscal en présence de certains dispositifs d'actionnariat salarié.Actualité liée :XDocument lié :BOI-IS-GPE-10-20-20 : IS - Régime fiscal des groupes de sociétés - Formation du groupe - Conditions tenant à la détention du capital des sociétés du groupe - Précisions sur la nature des participations à prendre en compteSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00139 | https://bofip.impots.gouv.fr/bofip/14080-PGP.html/ACTU-2023-00139 | 2024-06-26 00:00:00 | bd008abe0cee8e57d7c0918cf5ad449acd45e4aee2f7d35e856819b06ea1a8da | [
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1
L'usage des procédés photogrammétriques est consacré en grande partie, à la
DGFiP, au remaniement du plan cadastral pour des chantiers de superficie
importante (supérieure à 300 hectares) ou dans le cas de communes fortement
urbanisées.
La DGFiP est équipée depuis de nombreuses années de restituteurs
photogrammétriques de haute qualité technique.
10
Ces restituteurs ont été d’abord analogiques (reconstitution optique ou
mécanique des faisceaux perspectifs et utilisation de clichés argentiques) puis
analytiques (reconstitution informatique des faisceaux perspectifs et
utilisation de clichés argentiques) et finalement numériques (reconstitution
informatique des faisceaux perspectifs et utilisation d’images numériques).
Ces différents équipements sont répartis au sein d'ateliers de photogrammétrie.
Le présent titre est consacré aux modalités techniques :
- d'établissement des plans cadastraux par procédés photogrammétriques
argentiques et numériques matriciels (chapitre 1, cf.
BOI-CAD-TOPO-20-10) ;
- de conservation des plans cadastraux par procédés photogrammétriques
argentiques et numériques matriciels (chapitre 2, cf.
BOI-CAD-TOPO-20-20). | Bulletin officiel des finances publiques - impôts | BOI-CAD-TOPO-20 | https://bofip.impots.gouv.fr/bofip/5129-PGP.html/identifiant=BOI-CAD-TOPO-20-20120912 | 2012-09-12 00:00:00 | a0e6b411a7b650b9f28d19852732f9d8b233be9e935e4e384c097a8fa2e3fc42 | [
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] |
I. Généralités
1
Le plan cadastral est entièrement dématérialisé pour être consultable sur le site internet
www.cadastre.gouv.fr. Cette dématérialisation a été réalisée sous deux formes : la forme image ou la forme vecteur.
10
Le plan cadastral « vecteur » est obtenu soit par réfection du plan dans le cadre de travaux de
remaniement, soit par vectorisation du plan image en régie ou dans le cadre d'une convention (cf. BOI-CAD-INFO-10 relatif à l'informatisation du plan cadastral).
20
Le passage du plan image au plan vecteur doit permettre à l'utilisateur final de connaître les
coordonnées de tout point du plan dans le système de projection légal. Pour réaliser cet objectif, les services du cadastre doivent disposer de fichiers de géoréférencement ou bien « équiper » les
feuilles à vectoriser de points connus en coordonnées. Ces travaux sont appelés travaux de géoréférencement du plan cadastral.
II. Le géoréférencement réalisé en régie
A. Plans rénovés par voie de renouvellement, par réfection, remaniés, remembrés ou aménagés, dans un système ancien de
coordonnées
Lors de leur confection, ces plans ont été rattachés au système de projection légal de l'époque
et, possèdent donc un système de repérage de coordonnées appelé carroyage. Par exemple, en métropole ce carroyage peut être défini dans l'ancien système de coordonnées appelé Lambert zones. C'est ce
carroyage qui fournit les points de calage nécessaires au géoréférencement de la feuille de plan.
30
Le géoréférencement de ce type de feuille de plan consiste à reprojeter le carroyage présent sur
la feuille dans le système de projection légal souhaité.
40
Ainsi, après s'être assuré de la bonne qualité du carroyage, le géoréférencement de chaque
feuille de plan est obtenu après les deux opérations suivantes :
- la production du fichier de géoréférencement (dans le système ancien de coordonnées) de la
feuille à l'aide d'une fonctionnalité de l'application PCI image ;
- la reprojection du fichier de géoréférencement qui précède dans le système de projection
légal. Cette reprojection est réalisée à l'aide d'un logiciel d'initiative locale validé par l'administration.
Les fichiers de géoréférencement reprojetés sont les fichiers à utiliser lors des travaux de
vectorisation du plan.
50
Le fichier de géoréférencement d'une feuille de plan, appelé aussi « fichier de
géoréférencement de type PCI image », est un fichier texte contenant les coordonnées des quatre coins du fichier Tiff de la feuille dans le système « pixel » et dans le système de projection légal,
ainsi que les paramètres arrondis de la transformation mathématique de géoréférencement.
B. Plans rénovés par voie de mise à jour ou de renouvellement en coordonnées indépendantes
1. Principe
Les feuilles de plan rénovées par voie de mise à jour ou renouvelées dans un système de
coordonnées indépendant (ou dans un système autre qu'un ancien système légal de référence) ne possèdent pas de carroyage exploitable.
60
Le géoréférencement de ces feuilles de plan consiste à les équiper d'un certain nombre de
points de calage connus en coordonnées pour produire un fichier de géoréférencement pour chacune des feuilles. Ces points de calage pourraient être déterminés de manière indépendante pour chaque
feuille de plan, ce qui entrainerait des travaux topographiques très importants et produirait un géoréférencement « absolu » de qualité au détriment du géoréférencement « relatif » des feuilles entre
elles.
70
En régie, la DGFiP privilégie le géoréférencement relatif des feuilles entre elles au moyen
d'un calcul mathématique en bloc par les moindres carrés. Cette méthode facilite la résorption des discordances de raccord entre feuilles.
80
Les feuilles de plan à géoréférencer doivent former un bloc homogène (feuilles de la même
commune, de même qualité et d'échelle voisine).
Des points d'appui connus en coordonnées (dans le système de coordonnées cible) en périphérie
et à l'intérieur du bloc permettent de géoréférencer le bloc et des points de liaison entre feuilles permettent d'assembler les feuilles du bloc.
90
Ces points d'appui sont déterminés soit par des travaux topographiques (détermination des
coordonnées de ces points à l'aide d'un lever) soit par des travaux de bureau en utilisant des orthophotographies dont la précision est satisfaisante ou à partir des coordonnées de carroyage (dont on
aura préalablement contrôlé la qualité) présents sur des feuilles en périphérie ou à l'intérieur du bloc.
2. Mise en œuvre
Le géoréférencement d’un bloc de feuilles de plans se déroule en trois grandes étapes.
100
Dans un premier temps, au bureau, un bloc cohérent est défini en assemblant les feuilles à
géoréférencer et éventuellement des feuilles déjà géoréférencées à l'aide d'un logiciel validé par l'administration. L'assemblage des feuilles est réalisé en repérant des points communs entre deux ou
plusieurs feuilles, appelés points de liaison.
110
Dans un second temps, un certain nombre de points d’appui répartis au mieux en tenant compte
de la qualité des liaisons entre feuilles sont choisis. Selon le tissu, l'utilisation d'une carte au 1/25 000 ainsi que la consultation d'orthophotographies permettra de confirmer ou non la
subsistance de lieux du plan cadastral pressentis comme points d'appuis potentiels sur le terrain.
Les points d’appui sont déterminés par des travaux topographiques sur le terrain (Cf.
BOI-CADTOPO-10 relatif au canevas)ou à partir d'orthophotographies. Les croisées de carroyage de feuilles voisines du bloc possédant un carroyage peuvent aussi être
retenues comme points d'appui.
La classe de précision planimétrique totale attendue pour les points d'appui de
géoréférencement est de [60 cm] (Cf. BOI-CAD-TOPO-60 relatif à la vérification des travaux topographiques).
120
Les orthophotographies utilisées le cas échéant doivent permettre de déterminer des points
d'appui dont la classe de précision planimétrique totale est égale à [60 cm]. C'est pourquoi, il convient de n'utiliser que des orthophotographies de haute résolution dont la précision topographique
est connue et pour lesquelles :
résolution pixel de l'image + classe de précision planimétrique ≤ 60 cm
130
Enfin, à l'aide du logiciel approprié, différentes simulations de calcul en bloc sont
réalisées. Le calcul retenu sera celui dans lequel les résidus sur les points de liaison seront les plus faibles tout en conservant une répartition homogène de points d'appui.
Une fois le calcul validé, les fichiers de géoréférencement sont générés pour chacune des
feuilles.
3. Fichiers de géoréférencement de l'IGN
Dans le cadre de la mise à jour du référentiel à grande échelle (RGE) et plus particulièrement
de la mise à jour de la composante parcellaire de ce référentiel appelée « base de données parcellaire », l'Institut national de l'information géographique et forestière (IGN) et la DGFIP ont signé
une convention d'échange de données.
140
Dans ce cadre, la DGFIP peut disposer des fichiers de géoréférencement des feuilles du plan
cadastral non connues en coordonnées produits par l'IGN.
Les directions départementales des finances publiques commandent ces fichiers auprès de
l'administration centrale (bureau du cadastre).
Ces fichiers doivent impérativement faire l'objet d'un contrôle conformément aux prescriptions
de la Cf. BOI-CAD-TOPO-60 relatif à la vérification des travaux topographiques
Remarque :
Dans la mesure où le service du cadastre transmet ces fichiers de géoréférencement à un
prestataire chargé de la vectorisation du plan cadastral, il convient de s'assurer que ce dernier n'utilisera que les coordonnées des points d'appui indiqués dans chaque fichier (les 4 angles du
fichier Tiff de la feuille de plan) et non les paramètres de la transformation figurant en dessous, qui sont arrondis et transmis uniquement pour information.
III. Géoréférencement confié à l'entreprise
150
Pour faire face aux calendriers des opérations de vectorisation et à l'accroissement des
demandes de nouvelles conventions, la DGFiP peut proposer aux partenaires des conventions de prendre à leur charge les travaux de géoréférencement, moyennant une obligation de résultats en termes de
précision.
Conformément à l'esprit de
l'arrêté du 16 septembre 2003 relatif aux classe
de précision des levers topographiques, aucune méthodologie ne doit être imposée au prestataire chargé des travaux qui a seulement une obligation de résultats. Néanmoins, il devra se conformer aux
prescriptions figurant dans le Cahier des Clauses Techniques Particulières joint au BOI-ANNX-000394.
A. Dossier remis au prestataire
Le service du cadastre dont dépend la commune à traiter remettra sur cédérom les images des
feuilles cadastrales à géoréférencer.
Ces images ont les caractéristiques suivantes :
- une image par feuille ;
- résolution de 300 dpi ;
- format de l’image scannée pouvant varier en fonction de la caméra utilisée lors du scannage
de la feuille (parmi 4 caméras). Le format est proche de 12 350 pixels x 8 860 pixels ;
- compression en CCITT Groupe 4 monolithique BPS, extension « .TIFF ».
B. Travaux réalisés par le prestataire
160
A partir d’une base de données géographiques (points GPS, orthophotographies, etc.) le
prestataire géoréférence les images des feuilles cadastrales. Cette base de données géographiques servant d’appui au géoréférencement doit être homogène en précision sur l’ensemble de la commune.
170
Le système de coordonnées de la base de données utilisée pour géoréférencer les feuilles
cadastrales doit être conforme au système national de référence de coordonnées géographiques, planimétriques et altimétriques cité dans le
décret n°2000-1276 du 26 décembre 2000 relatif aux
conditions d’exécution et de publication des levés de plans entrepris par les services publics et modifié par le
décret n°2006-272 du 3 mars 2006.
180
Ce géoréférencement consiste à fournir et à annoter, pour chaque feuille initialement remise
par le service du cadastre, un minimum de 8 points répartis de façon homogène sur le périmètre de la feuille et de 2 points à l’intérieur de celle-ci.
190
Les points choisis doivent être significatifs et sans ambiguïté. Ils ne doivent prêter à
aucune confusion et doivent, bien sûr, être reproduits de façon identique sur chaque feuille où ils se trouvent (par exemple : sommets de bâtiments, sommets de limites parcellaires, etc.).Ils doivent
être identifiables sur le terrain dans toute la mesure du possible, et en tout état de cause clairement pour 50 % d’entre eux. Cette contrainte résulte de la méthode retenue pour la vérification à
savoir un nouveau calcul par procédés satellitaires des coordonnées d’un échantillon représentatif de points.
C. Dossier remis par le prestataire
200
Le prestataire chargé des travaux remettra au service du cadastre un dossier
composé des pièces suivantes :
- le cédérom initialement transmis par le service du cadastre ;
- un cédérom contenant les fichiers d’images des feuilles cadastrales annotées des points
d’appui (symbole et numéro) permettant la numérisation et le géoréférencement de la feuille. Il est précisé qu'à aucun moment l'image du plan cadastral ne doit être ré-échantillonnée ;
- un fichier « NXY » au format texte reprenant l’ensemble des points déterminés sur la commune
avec leurs coordonnées, pour la métropole, en Lambert 93 ou Conique Conforme 9 zones selon le système de projection retenu. Ce fichier comprend une première ligne de texte contenant le nom de la
commune puis la liste des points (un point par ligne) sous la forme NséparateurXséparateurY ;
- un tirage sur papier au format A0 de chaque feuille annotée ;
- un dossier technique décrivant la méthodologie employée pour le géoréférencement et les
caractéristiques de la base de données géographiques éventuellement utilisée pour l’opération.
Le service du cadastre contrôlera les travaux réalisés conformément aux prescriptions en la
matière du BOI-CAD-TOPO-60 relatif à la vérification des travaux topographiques | Bulletin officiel des finances publiques - impôts | BOI-CAD-TOPO-50 | https://bofip.impots.gouv.fr/bofip/5193-PGP.html/identifiant=BOI-CAD-TOPO-50-20120912 | 2012-09-12 00:00:00 | e594749487ad2d80367dcb17392536ec57272e381e2d55f15b3e581326c7cb20 | [
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] |
I. Généralité des salariés
1
En cas de maladie, d'accident ou de maternité, les salariés affiliés à la
sécurité sociale ont droit, sous certaines conditions, à des prestations en argent perçues sous la forme d'indemnités journalières.
Les conventions collectives et accords de salaires prévoient généralement que,
dans ces cas, la rémunération des travailleurs est maintenue, en totalité ou en partie, pendant une période déterminée. Cet avantage peut également résulter d'un contrat de travail individuel, des
usages ou de la propre initiative de l'employeur. La charge qui incombe ainsi à l'entreprise peut être supportée directement par elle ou faire l'objet d'un contrat souscrit auprès d'une compagnie
d'assurances ou d'un organisme de prévoyance.
Lorsque le salarié demeure indisponible au-delà de la durée prévue par les
conventions pour le maintien de sa rémunération, il peut, dans le cadre d'un régime de prévoyance ou d'un contrat d'assurance-groupe auquel l'entreprise a adhéré, continuer à bénéficier d'un avantage
similaire.
Enfin, la rupture du contrat de travail intervenant au cours de la période
d'indisponibilité ne met pas fin, en principe, aux droits du salarié qui continue à percevoir les prestations auxquelles il peut prétendre du fait de son statut professionnel antérieur.
10
Dans la pratique, le salarié peut recevoir les sommes qui lui sont dues :
- soit, en totalité, de son employeur lorsque à la suite d'un accord intervenu
avec le personnel il a été subrogé dans les droits de celui-ci aux indemnités journalières de sécurité sociale ;
- soit des caisses primaires de sécurité sociale pour les indemnités
journalières de ce régime et de l'employeur ou d'un organisme d'assurance ou de prévoyance pour les indemnités complémentaires.
A. Indemnités journalières de sécurité sociale
1. Modalités d'indemnisation des arrêts de travail des salariés assurés sociaux
20
Dans le cadre de l'assurance accidents du travail et de l'assurance
maladie-maternité, les salariés assurés sociaux perçoivent :
- des prestations en nature pour la couverture des frais médicaux, dentaires,
paramédicaux, pharmaceutiques, d'analyse ou d'appareillage et des dépenses engagées pour obtenir certaines de ces prestations, tant pour l'assuré lui-même que pour les membres de sa famille ; en cas
d'accident du travail (accident du travail proprement dit, accident de trajet, maladie professionnelle), les caisses règlent directement le montant des frais, à l'exception de ceux de transport ;
- des prestations en argent versées en cas d'arrêt de travail, à savoir les
indemnités journalières.
Les indemnités journalières sont versées en cas de maladie, d'accident du
travail, de maternité par les caisses primaires d'assurance maladie du régime général de la sécurité sociale pour les salariés du commerce et de l'industrie, par les caisses relevant de la Mutualité
sociale agricole pour les salariés des professions agricoles et forestières, et par certains régimes spéciaux de sécurité sociale. Dans certains autres régimes spéciaux le salaire est maintenu par
l'employeur.
a. Indemnités journalières de maladie
30
Les indemnités journalières de maladie sont versées à l'assuré, à l'exclusion
de toute autre personne n'ayant pas la qualité d'assuré, qui se trouve dans l'incapacité physique constatée par le médecin traitant de continuer ou de reprendre son travail, sauf si cette incapacité
résulte d'une faute intentionnelle de l'intéressé. Elles sont dues pour chaque jour ouvrable ou non d'interruption du travail à partir du quatrième jour consécutif.
Les indemnités journalières de maladie cessent, en général, d'être servies à
la date de la reprise du travail ou à partir du jour où elles son remplacées par une pension d'invalidité. Pour les maladies ordinaires, le nombre de journées indemnisées ne peut excéder trois cent
soixante pour une période de trois années calculée de date à date. Pour les périodes indemnisées au titre de la longue maladie, elles peuvent être payées pendant un délai de trois années calculé de
date à date.
Dans certains cas de longue maladie, mentionnés à
l'article L. 160-14 du code de la sécurité sociale (CSS), la participation de l'assuré aux tarifs servant de base au
calcul des prestations en nature peut être limitée ou supprimée ; c'est le cas dans deux situations :
- lorsque le bénéficiaire a été reconnu atteint d'une des affections,
comportant un traitement prolongé et une thérapeutique particulièrement coûteuse, inscrites sur une liste établie par décret après avis de la Haute Autorité de santé mentionnée à l'article L. 161-37
du code de la sécurité sociale (CSS, art. L. 160-14, 3°). Cette liste est fixée par l'article D. 160-4 du CSS.
- ou lorsque le bénéficiaire est reconnu atteint par le service du contrôle
médical soit d'une affection grave caractérisée ne figurant pas sur la liste mentionnée ci-dessus, soit de plusieurs affections entraînant un état pathologique invalidant, et que cette ou ces
affections nécessitent un traitement prolongé et une thérapeutique particulièrement coûteuse (CSS, art. L. 160-14, 4°).
b. Indemnités journalières d'accidents du travail
40
Les indemnités journalières versées à la suite d'un accident du travail
(accident du travail proprement dit, accident du trajet, maladie professionnelle), qui peuvent se cumuler avec le maintien total ou partiel du salaire par l'employeur, sont dues dès le premier jour
qui suit l'arrêt du travail consécutif à l'accident, lequel reste à la charge entière de l'employeur ; elles cessent d'être versées après la guérison ou la consolidation de la blessure.
Pendant les vingt-huit premiers jours, le montant de ces indemnités
journalières est égal à 60 % du salaire journalier de base dans la limite de 0,834 % du maximum de rémunération annuelle retenu pour l'assiette des cotisations d'assurance vieillesse en vertu de
l'article L. 241-3 du CSS (CSS, art. R.
433-2). Il est porté à 80 % de cette base à compter du vingt-neuvième jour et peut être revalorisé après trois mois d'arrêt de travail.
c. Indemnités journalières de repos versées dans le cadre de l'assurance maternité
50
Les indemnités journalières de repos sont versées aux femmes assurées sociales
qui cessent tout travail salarié pour raison de maternité pendant :
- les six semaines qui précèdent la date présumée de l'accouchement ;
- les dix semaines qui suivent l'accouchement.
Cette période est prolongée de dix-huit semaines en cas de naissance de deux
enfants et de trente semaines en cas de naissance de plus de deux enfants (CSS, art. L. 331-3, 2°).
La période d'indemnisation est portée à huit semaines avant la date présumée
de l'accouchement et à dix-huit semaines après celui-ci, vingt semaines en cas de naissances multiples, lorsque l'assurée elle-même ou le ménage assume déjà la charge d'au moins deux enfants dans les
conditions prévues aux 1er et 4ème alinéa de l'article L. 521-2 du CSS ou lorsque l'assurée a déjà mis au monde au moins
deux enfants nés viables.
Quand la naissance a lieu avant la date présumée de l'accouchement, la période
d'indemnisation globale n'est pas réduite de ce fait.
Lorsque l'accouchement intervient plus de six semaines avant la date
initialement prévue et exige l'hospitalisation postnatale de l'enfant, la période pendant laquelle la mère perçoit l'indemnité journalière de repos est augmentée du nombre de jours courant de la date
effective de l'accouchement au début du congé prénatal mentionné aux deux premiers alinéas de l'article L. 331-3 du CSS
et à l'article L. 331-4 du CSS.
Les indemnités journalières de repos sont attribuées dès le premier jour de la
période d'indemnisation, pour chaque jour ouvrable ou non. Elles sont égales au gain journalier de base déterminé comme en matière d'assurance maladie ; elles ne peuvent être inférieures à un minimum
fixé par arrêté ministériel. En cas d'augmentation générale des salaires, l'indemnité journalière de repos peut être revalorisée au-delà du troisième mois
(CSS, art. R. 331-5).
d. Indemnités journalières versées en cas de congé de paternité
60
Après la naissance de son enfant et dans un délai de quatre mois suivant cette
naissance, le père assuré reçoit, pendant une durée maximale de onze ou dix-huit jours consécutifs en cas de naissances multiples, une indemnité journalière de repos sous réserve de cesser toute
activité salariée ou assimilée (CSS, art. L. 331-8 et
CSS, art. D. 331-3).
Les conditions d'ouverture de droit, de liquidation et de service de cette
indemnité journalière de repos est identique à celle versée dans le cadre de l'assurance maternité.
Toutefois, le père dont l'enfant est hospitalisé ou qui bénéficie du congé
postnatal de maternité dans les conditions prévues à l'article L. 331-6 du CSS peut demander le report du délai de
quatre mois précité à la fin de l'hospitalisation de l'enfant ou à l'expiration de la durée de congé à laquelle il pouvait prétendre (CSS, art. D. 331-3, 2°).
e. Cas particulier des régimes spéciaux de sécurité sociale
70
Les régimes spéciaux de sécurité sociale peuvent verser à leurs assurés des
indemnités journalières identiques à celles du régime général de la sécurité sociale (cas du régime des clercs et employés des offices de notaires : l'employeur continue alors à verser le salaire et
se fait indemniser par la caisse d'assurance maladie) ou, plus généralement, assurer le maintien du salaire (fonctionnaires, agents de l'EDF-GDF et de la SNCF, etc.).
Ils concernent notamment les salariés :
- des administrations, services, offices, établissements publics de l'État,
établissements industriels de l'État, Imprimerie nationale (fonctionnaires, magistrats et ouvriers de l'État) ;
- des régions, des départements et des communes (agents permanents) ;
- des établissements publics départementaux et communaux n'ayant pas le
caractère industriel et commercial (agents permanents) ;
- ayant une activité qui entraîne l'affiliation au régime d'assurance des
marins français ;
- des entreprises minières ou assimilées définies par la législation spéciale
de la sécurité sociale dans les mines ;
- de la SNCF (personnel titulaire) ;
- de la RATP (personnel titulaire) ;
- des exploitations de production, de transport et de distribution d'énergie
électrique et de gaz ;
- de la Banque de France ;
- de la chambre de commerce et d'industrie de Paris ;
- du théâtre national de l'Opéra de Paris et de la Comédie-Française ;
- des offices de notaires (clercs et employés).
2. Régime fiscal des indemnités journalières versées par les organismes de sécurité sociale et de la Mutualité sociale
agricole
80
Aux termes de
l'article 80 quinquies du CGI, les indemnités journalières versées par les organismes de sécurité sociale et de la
Mutualité sociale agricole ou pour leur compte sont soumises à l'impôt sur le revenu suivant les règles applicables aux traitements et salaires, à l'exclusion :
- des indemnités, à hauteur de 50 % de leur montant, allouées aux victimes
d'accidents du travail ou de maladies professionnelles (CGI, art. 81, 8°) ;
- et de celles allouées à des personnes atteintes d'une affection comportant
un traitement prolongé et une thérapeutique particulièrement coûteuse.
L'article 80 quinquies du CGI appelle les commentaires suivants ci-après :
a. Indemnités journalières imposables
1° Indemnités journalières versées dans le cadre de l'assurance-maladie
90
Sont imposables les indemnités journalières qui sont versées par les caisses
du régime général de la sécurité sociale, des régimes spéciaux et de la Mutualité sociale agricole. Il n'est pas tenu compte des dates d'arrêt de travail, mais de la date de versement des prestations.
Ainsi, les indemnités journalières versées en janvier N au titre d'un congé de maladie pris en décembre N-1 sont soumises à l'impôt sur le revenu au titre de l'année N.
100
Lorsque l'employeur assure le maintien du salaire pendant un arrêt de travail,
la situation doit, en application du principe de la disponibilité du revenu, être réglée comme suit :
- la somme versée par l'employeur pour le maintien du salaire présente le
caractère d'un salaire et doit être soumise à l'impôt sur le revenu au titre de l'année au cours de laquelle elle a été perçue (ce salaire doit être également soumis aux taxes et participations sur
les salaires dues par l'employeur) ;
- au moment où l'employeur, subrogé dans les droits du salarié auprès de la
caisse d'assurance maladie, perçoit les indemnités journalières, il doit les reverser à son salarié qui lui rembourse alors, à due concurrence, le salaire qu'il a antérieurement perçu pour le maintien
de sa rémunération (en pratique, l'employeur procède généralement à la retenue du salaire dont il avait fait l'avance). L'employeur ne déclare alors que les rémunérations dont il a eu la charge
effective, c'est-à-dire le salaire proprement dit, compte tenu des remboursements et à l'exclusion des indemnités journalières.
110
Lorsque l'arrêt de travail et le paiement des indemnités journalières
interviennent dans le courant de la même année civile, il y a globalement compensation entre les sommes considérées.
120
Néanmoins, des difficultés peuvent survenir lorsque le versement des
indemnités journalières par la caisse de sécurité sociale à l'employeur étant intervenu à la fin de l'année civile, celui-ci ne les reverse au salarié qu'au cours de l'année suivante.
Dans ce cas très particulier, il est admis que le salarié fasse abstraction
des sommes en cause dans sa déclaration afférente à la première année, en joignant une note d'explication, à condition, bien évidemment, qu'il les rattache aux revenus de l'année suivante.
Exemple : Un salarié ayant pris en décembre N un congé de
maladie de quinze jours a bénéficié du maintien de son salaire et perçu 1 500 €. En janvier N+1 l'employeur, subrogé dans les droits de son employé, reçoit de la caisse d'assurance maladie une somme
de 500 € au titre des indemnités journalières. Pour le salarié, la décomposition de ces revenus s'effectuera comme suit pour leur imposition à l'impôt sur le revenu :
- imposable au titre de décembre N (IR N) :
- salaire : 1 500 €
- indemnités journalières : 0 €
- imposable au titre de janvier N+1 (IR N+1) :
- salaire : 1 000 €
- indemnités journalières : 500 €
130
Enfin, il est rappelé que les salariés relevant de régimes spéciaux
(fonctionnaires, par exemple) assurant le maintien du salaire par l'employeur au lieu et place des indemnités journalières sont assujettis à l'impôt sur ce salaire dans les conditions de droit commun.
2° Indemnités journalières de repos versées aux assuré(e)s bénéficiant d'un congé de maternité ou de paternité
140
En application de
l'article 80 quinquies du CGI, les indemnités journalières de repos versées aux femmes qui cessent tout travail salarié
pour raison de maternité dans les conditions et délais définis de l'article L. 331-3 du CSS à
l'article L. 331-7 du CSS dans le cadre de l'assurance maternité du régime général de la sécurité sociale sont soumises
à l'impôt sur le revenu suivant les règles applicables aux traitements et salaires, quelle que soit la période d'indemnisation à laquelle elles se rapportent.
Il en est de même s'agissant des indemnités journalières de congé de paternité
versées conformément aux dispositions de
l'article L. 331-8 du CSS.
Remarque : Ces indemnités (maternité et paternité) sont
également assujetties aux prélèvements sociaux dus au titre des revenus de remplacement.
150
Sont également imposables dans les mêmes conditions les prestations en argent
de l'assurance maternité ou paternité versées aux salariés par les régimes spéciaux de sécurité sociale et le régime de la mutualité sociale agricole.
160
Bien entendu, reste également imposable dans les conditions de droit commun,
le plein traitement que continuent à recevoir, pendant la durée de leur congé de maternité ou de paternité et en application des dispositions du statut de la fonction publique, les fonctionnaires (cf.
II-A § 270).
Remarque : S'agissant de l'exonération des indemnités versées
en application de l'arrêté du 26
octobre 1995 aux femmes assurées sociales dont le métier comporte des travaux incompatibles avec leur état (cf. I-A-2-b-2° § 190).
3° Indemnités journalières versées en application de la législation sur les accidents du travail
170
Les indemnités journalières allouées en cas d'accidents du travail ou de
maladies professionnelles (AT/MP) en application des articles L. 433-1 et suivants du CSS sont soumises à l'impôt sur le
revenu à hauteur de 50 % de leur montant.
Il en est ainsi également des indemnités journalières temporaires qui leur
sont assimilées. Il s'agit notamment de celles versées en cas d'accidents de travail, de service ou de maladies professionnelles dans le cadre des régimes spéciaux de couverture, tel que celui prévu
par exemple en faveur des marins désignés par le décret du 17 juin 1938.
b. Indemnités journalières exonérées eu égard à leur nature
1° Indemnités journalières de maladie versées à des personnes atteintes d'une affection comportant un traitement prolongé
et une thérapeutique particulièrement coûteuse
180
Les indemnités journalières exonérées d'impôt sur le revenu sont celles qui
sont versées aux assurés dans l'une des deux situations rappelées au I-A-1-a § 30, c'est-à-dire à des assurés qui :
- soit sont atteints d'une des affections comportant un traitement prolongé et
une thérapeutique particulièrement coûteuse mentionnées à l'article D. 160-4 du CSS,
- soit sont reconnus atteints par le service du contrôle médical d'une
affection grave caractérisée ne figurant pas sur la liste mentionnée ci-dessus ou de plusieurs affections entraînant un état pathologique invalidant, si cette ou ces affections nécessitent un
traitement prolongé et une thérapeutique particulièrement coûteuse (CSS, art. L. 160-14, 4°).
2° Indemnités journalières de maternité supplémentaires versées en application de l'arrêté du 26 octobre 1995
190
Les indemnités journalières de maternité supplémentaires versées en
application du 6 de
l’article
2 de l’arrêté du 26 octobre 1995 relatif aux prestations supplémentaires et aux aides financières attribuées par les caisses primaires d’assurance maladie aux femmes assurées sociales dont le
métier comporte des travaux incompatibles avec leur état sont exonérées d’impôt sur le revenu en application du 9° de l'article 81
du CGI. En effet, ces indemnités versées dans les conditions prévues à
l’article
1er de l’arrêté précité, sont attribuées à la suite d’une décision individuelle tenant compte de la situation sociale de la personne bénéficiaire.
Ces mêmes indemnités sont également exonérées de contribution sociale
généralisée et de contribution au remboursement de la dette sociale par application respective du 3° du III de l'article L.
136-2 du CSS et de
l'article
14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.
3. Modalités de déclaration et d'imposition
a. Pour le salarié
200
Le salarié doit, dans le cadre de la déclaration annuelle de ses revenus,
déclarer dans la catégorie des traitements, salaires, pensions et rentes viagères, les salaires et les indemnités journalières imposables qu'il a perçus au cours d'une année civile.
Les indemnités journalières imposables bénéficient à ce titre de la déduction
forfaitaire de 10 % pour frais professionnels. Il est précisé que, pour l'application des limites et plafonds de cette déduction, il convient de faire masse des indemnités journalières et des autres
revenus susceptibles d'en bénéficier.
Le montant des indemnités imposables est pré-imprimé dans les cases 1 AJ à
DJ de la déclaration d'ensemble des revenus n° 2042 (n° CERFA 10330). Cela étant, il appartient à chaque contribuable de vérifier l'exactitude des sommes ainsi reportées et de les
modifier en cas d'erreur.
La déclaration n° 2042 est également disponible en ligne
sur le site
www.impots.gouv.fr
à la rubrique "Recherche de formulaires".
b. Pour le débiteur des indemnités journalières
210
L'organisme payeur d'indemnités journalières imposables doit en faire la
déclaration dans les conditions et délais prévus à l'article 87 du CGI.
Cette obligation incombe exclusivement aux caisses qui ont effectué les
paiements des prestations en argent, que les versements aient été faits à l'assuré ou à l'employeur, subrogé dans les droits de l'assuré, pour le compte de ce dernier.
La déclaration doit mentionner les nom, prénom, adresse et numéro de
sécurité sociale de l'assuré bénéficiaire des prestations ainsi que le nombre et le montant des indemnités journalières payées.
B. Indemnités complémentaires
1. Cas général
220
Les sommes que les salariés perçoivent en sus des indemnités journalières de
sécurité sociale, dans le cadre d'un régime complémentaire obligatoire (il s'agit d'un régime complémentaire de prévoyance auquel l'employeur a adhéré en entraînant l'affiliation obligatoire de tous
ses salariés appartenant à la même catégorie), sont soumises à l'impôt sur le revenu au nom du bénéficiaire. Cette règle est applicable, que les indemnités soient versées directement par l'employeur
ou qu'elles soient servies pour le compte de celui-ci par un organisme de retraite ou d'assurance.
Dans ce dernier cas, en effet, elles doivent être considérées comme un
avantage en argent dès lors que leur versement trouve son origine dans le contrat qui lie l'employeur au salarié.
230
Cependant, si un salarié souscrit un contrat d'assurance ou adhère à un
contrat d'assurance de groupe en vue de compléter son régime légal de protection sociale (maladie, maternité, invalidité, décès), les prestations perçues en exécution de ce contrat sont exclues du
champ d'application de l'impôt sur le revenu dès lors que la souscription ou l'adhésion est facultative et que, dans cette situation, les primes ou cotisations payées par l'assuré ne sont pas
déductibles de son revenu imposable (même dans l'hypothèse où l'opération est réalisée dans le cadre de l'exercice de la profession).
Cette solution est notamment applicable aux rentes d'invalidité servies en
exécution de tels contrats et sans faire de distinction selon que les prestations en cause sont temporaires ou permanentes. En effet, ces rentes ne sont versées qu'en cas de survenance d'un risque
assuré et leur perception se situe dans le cadre d'une opération de prévoyance et non dans celui d'une opération de placement ; elles ne constituent donc pas des rentes viagères à titre onéreux au
sens du 6 de l'article 158 du CGI.
240
En ce qui concerne les modalités d'imposition des prestations servies sous
forme de revenus de remplacement ou de rentes au titre des régimes d'assurance vieillesse, de prévoyance complémentaire ou de perte d'emploi subie dans le cadre des contrats d'assurance de groupe ou
des régimes facultatifs mis en place pour les mêmes risques, institués par la
loi n° 94-126 du 11 février
1994 modifiée relative à l'initiative et à l'entreprise individuelle (BOI-RSA-PENS-10-20-20).
2. Cas particuliers
250
Les allocations complémentaires aux indemnités journalières de sécurité
sociale qui continuent à être versées au salarié après la rupture du contrat de travail le liant à l'employeur conservent le caractère de revenu au sens de la jurisprudence du Conseil d'État. Elles
doivent donc continuer d'être imposées au nom des bénéficiaires. Mais, compte tenu des conditions dans lesquelles elles sont acquises, elles présentent le caractère de pensions. À ce titre, elles
ouvrent droit à l'abattement de 10 % prévu au a du 5 de l'article 158 du CGI.
260
S'agissant des indemnités journalières de maternité supplémentaires versées
en application de l'arrêté du 26 octobre 1995 relatif aux prestations supplémentaires et aux aides financières attribuées par les caisses primaires d’assurance maladie (cf.
I-A-2-b-2° § 190).
II. Agents de l'État
A. Fonctionnaires
270
Les fonctionnaires en congé de maladie ne sont pas rémunérés en vertu de
leur régime de sécurité sociale, qui ne couvre d'ailleurs que le service des prestations en nature (remboursements de frais médicaux, chirurgicaux ou pharmaceutiques) de l'assurance maladie, mais en
application de leur statut général. Il résulte, en effet, des dispositions de ce statut que les intéressés conservent pendant une période plus ou moins prolongée le bénéfice complet ou partiel de leur
traitement. Il existe donc une différence de nature entre les sommes versées aux fonctionnaires et les prestations en argent servies aux autres salariés. Dans ces conditions, le traitement alloué aux
fonctionnaires atteints de maladie doit être considéré, pour sa totalité, comme un revenu imposable.
280
Il en est de même du traitement perçu par un fonctionnaire pendant la
période où il ne peut exercer ses fonctions en raison d'un accident de service
(CE, arrêt du 29 juin 1988, n° 42841).
290
Pendant leur congé maternité, les femmes fonctionnaires qui continuent de
percevoir leur plein traitement en vertu des dispositions du statut de la fonction publique, sont imposées selon les règles de droit commun des traitements et salaires sur ce traitement.
Il en est de même du plein traitement perçu par les fonctionnaires hommes
pendant la durée de leur congé paternité.
B. Personnel non titulaire de l'État
300
La protection sociale du personnel non titulaire de l'État et de ses
établissements publics à caractère administratif ou à caractère culturel et scientifique est réglementée par le
décret n° 86-83 du
17 janvier 1986 modifié.
Ce personnel est affilié au régime général de la sécurité sociale pour les
risques maladie, maternité, invalidité et décès. En cas de congé de maladie ou de maternité, les agents non titulaires de l'État continuent d'être rémunérés à plein traitement ou à demi-traitement et
les indemnités journalières auxquelles ils peuvent prétendre sont versées directement par les caisses d'assurance maladie à l'administration qui les emploie.
310
D'autre part, les agents non titulaires, victimes d'un accident du travail
ou atteints d'une maladie professionnelle, perçoivent leur plein traitement pendant une période s'étendant de un à trois mois, selon l'ancienneté des intéressés. L'État, qui est donc son propre
assureur en ce domaine, assume entièrement la charge du traitement ainsi maintenu. À l'expiration de la période de rémunération à plein traitement, les agents non titulaires perçoivent les indemnités
journalières prévues par le Code de la sécurité sociale.
Le régime fiscal applicable aux rémunérations et indemnités allouées dans
les diverses situations évoquées ci-dessus est résumé dans le tableau suivant :
Référence au décret 86-83 du 17 janvier 1986 modifié
Origine du congé
Structure de la rémunération
Régime fiscal
Article
12
Maladie
- plein traitement pendant une durée variant selon l'ancienneté de l'agent (entre un et trois mois) ;
- demi-traitement (entre un et trois mois).
La durée de l'indemnisation varie en fonction des services accomplis avant l'arrêt de travail.
Imposable (les indemnités journalières comprises dans ce traitement sont imposables en vertu des
dispositions de l'article 80 quinquies du CGI).
Article
13
Grave maladie
- plein traitement pendant douze mois ;
- demi-traitement pendant les vingt-quatre mois suivants.
Exonéré à concurrence du montant des indemnités journalières de sécurité sociale ; imposable à raison
de l'excédent.
Article
14
Accident du travail ou maladie professionnelle
- plein traitement pendant une période variant selon l'ancienneté de l'agent (entre un à trois mois) ;
- puis indemnités journalières au taux prévu par le code de la sécurité sociale.
Imposable.
Exonérées à hauteur de 50 % de leur montant
(CGI, art. 81, 8°).
Article
15
Maternité
Plein traitement pendant une durée égale à celle fixée par législation sur la sécurité sociale.
Imposable sur la totalité du traitement versé.
Régime fiscal applicable aux rémunérations et indemnités
III. Allocation journalière d'accompagnement d'une personne en fin de vie
320
L'allocation journalière d'accompagnement en fin de vie est prévue par les dispositions de
l'article L. 168-1 du CSS à l'article L.
168-7 du CSS issus de
l'article
1er de la loi n° 2010-209 du 2 mars 2010 visant à créer une allocation journalière d'accompagnement d'une personne en fin de vie. Le montant ainsi que les modalités d'attribution de
cette allocation ont été précisés dans le
décret n° 2011-50 du 11 janvier
2011 relatif au service de l'allocation journalière d'accompagnement d'une personne en fin de vie et au congé de solidarité familiale, codifié aux
articles D. 168-1 et suivants du CSS.
A. Conditions et modalités d'attribution
330
L'allocation journalière d'accompagnement d'une personne en fin de vie est versée, sur leur
demande, aux personnes (salariés, fonctionnaires, travailleurs indépendants, demandeurs d'emploi etc.) qui suspendent ou réduisent leur activité professionnelle, notamment dans le cadre d'un congé de
solidarité familiale, pour s'occuper à domicile d'une personne de leur famille ou de leur entourage en fin de vie (personne en phase avancée ou terminale d'une affection grave et incurable).
Le nombre maximal d'allocations journalières susceptibles d'être versées est fixé à 21 et
son montant à 54,17 € (CSS, art. L. 168-4,
CSS, art. D. 168-6 et CSS, art. D.
168-7). Ce montant est revalorisé à la même date et selon le même taux que l'allocation journalière de présence parentale mentionnée au 9° de
l'article L. 511-1 du CSS .
Toutefois, le nombre maximal d'allocations journalières susceptibles d'être versées est
porté à 42 et son montant est réduit de moitié lorsque le demandeur réduit son activité professionnelle sans la suspendre.
340
Les allocations journalières ainsi versées ne peuvent pas se cumuler avec les indemnités
journalières maladie, maternité, paternité, accidents du travail, indemnités servies aux demandeurs d'emploi etc. (CSS, art.
L. 168-7).
Ces allocations sont attribuées par l'organisme de sécurité sociale qui verse à
l'accompagnant les indemnités journalières auxquelles il a droit en cas de maladie ou, pour les agents publics, par l'employeur qui assure le maintien de sa rémunération.
B. Régime fiscal
350
Les allocations ou indemnités versées par les employeurs ou les organismes de sécurité
sociale en contrepartie de la réduction ou de la suspension de leur activité professionnelle pendant une durée limitée constituent, pour les bénéficiaires, un revenu de remplacement imposable à
l'impôt sur le revenu selon les mêmes règles que le revenu qu'elles remplacent.
Ainsi, l'allocation journalière d'accompagnement d'une personne en fin de vie versée par un
organisme de sécurité sociale ou par son employeur à un salarié, un agent public ou un demandeur d'emploi est imposable à l'impôt sur le revenu selon les règles de droit commun des traitements et
salaires en application de l'article 79 du CGI et
l'article 80 quinquies du CGI.
L'allocation servie à un travailleur indépendant sera imposable dans la catégorie, selon le
cas, des bénéfices agricoles, des bénéfices industriels et commerciaux ou des bénéfices non commerciaux. Pour plus de précisions, se reporter respectivement aux
BOI-BA-BASE-20-20-40, BOI-BIC-PDSTK-10-30-20, et BOI-BNC-CHAMP-10-10-20-30. | Bulletin officiel des finances publiques - impôts | BOI-RSA-CHAMP-20-30-20 | https://bofip.impots.gouv.fr/bofip/5606-PGP.html/identifiant=BOI-RSA-CHAMP-20-30-20-20160302 | 2016-03-02 00:00:00 | 037d59fad3e53f59fc57b6df0eb63cb993fc2fede8f6e7d63ab2668d53206ae0 | [
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1
En vue de simplifier les opérations de l'évaluation, l'instruction ministérielle du 31 décembre
1908 (BOI-ANNX-000248) a prévu dans son article 18 de ranger les natures de culture ou de propriété, suivent leur analogie, en treize grandes catégories ou groupes :
1° Terres ;
2° Prés et prairies naturels, herbages et pâturages ;
3° Vergers et cultures fruitières d'arbres et arbustes, etc. ;
4° Vignes ;
5° Bois, aulnaies, saussaies, oseraies. etc. ;
6° Landes, pâtis, bruyères, marais, terres vaines et vagues, etc. :
7° Carrières, ardoisières, sablières, tourbières, etc. ;
8° Lacs, étangs, mares, abreuvoirs, fontaines, etc. ; canaux non navigables et dépendances :
salins, salines et marais salants ;
9° Jardins autres que les jardins d'agrément et terrains affectés à la culture maraîchère,
florale et d'ornementation, pépinières, etc. ;
10° Terrains à bâtir, rues privées, etc. ;
11° Terrains d'agrément parcs, jardins, pièces d'eau, etc. ;
12° Chemins de fer, canaux de navigation et dépendances ;
13° Sols des propriétés bâties et des bâtiments ruraux, cours et dépendances, etc.
10
Dans le même esprit de simplification, il a été dressé, par ailleurs, le
tableau de la nomenclature des principales natures de culture ou de propriété (BOI-ANNX-000256) avec l'indication de la catégorie à laquelle chacune d'elles doit être
rattachée.
20
Cette nomenclature indique, pour chaque nature de culture ou de propriété, le groupe auquel,
considérée intrinsèquement celle-ci doit normalement être rattachée compte tenu de l'acception habituellement donnée à ses diverses appellations.
30
Le plus souvent ce rattachement ne peut être opéré qu'à un seul groupe.
40
Toutefois, il peut arriver que certaines d'entre elles soient, en fonction de caractères
particuliers qui les affectent, susceptibles d'être rattachées à des groupes différents.
Dans le cas où ces groupes ont pu être limitativement prévus, ils sont mentionnés dans la
colonne 2 du tableau des natures de culture ou de propriété et leurs groupes (BOI-ANNX-000256).
Tel est par exemple, celui des plantations de noyers qui devront être rangées dans le groupe 3
ou dans le groupe 5 selon qu'il s'agit de noyers à fruits ou de noyers à bois.
Dans le cas contraire, le rattachement s'effectue au groupe qui correspond le mieux à
l'affectation réelle de la nature de culture ou de propriété. Ainsi, un abreuvoir situé dans une cour de ferme, dont il ferait partie intégrante, devrait être classé dans le 13e groupe bien
que figurant dans le 8e sur la nomenclature. De même, un bosquet un bassin qui, considérés isolément, devraient être rangés respectivement dans les 5e et 8e groupes
seront classés dans le 11e groupe s'ils font partie d'une propriété d'agrément ou s'ils en constituent une dépendance immédiate. La dénomination des natures de culture ou de propriété,
susceptibles d'un tel traitement est précédée, sur le tableau ci-après, d'un astérisque.
50
Au vu de la nomenclature ci-dessus, le service procède d'abord à l'établissement d'une liste
générale des natures de culture ou de propriété représentées dans le département avec l'indication de toutes les précisions nécessaires sur les rattachements aux treize grandes catégories de natures
de culture visées au § 1.
Lorsque des natures de culture propres à certaines régions ne figurent pas sur ladite
nomenclature, elles sont rattachées au groupe de celles avec lesquelles elles ont le plus d'affinités.
60
Il est ensuite dressé, dans chaque commune, une liste des natures de culture qui y sont
représentées, puis procédé à leur regroupement en se reportant à la liste générale précédente (cf. § 50). Les dénominations de la liste départementale sont utilisées à l'exclusion de
toutes expressions synonymes pour la rédaction de la liste communale, ainsi que pour l'annotation des fiches parcellaires et des documents cadastraux. | Bulletin officiel des finances publiques - impôts | BOI-IF-TFNB-20-10-10-10 | https://bofip.impots.gouv.fr/bofip/585-PGP.html/identifiant=BOI-IF-TFNB-20-10-10-10-20150812 | 2015-08-12 00:00:00 | ef5036fa257199df7952dbd8705dd379d67ee37dc80dff82cf555868b516d02d | [
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] |
Après avoir exposé les principes généraux relatifs aux adjudications
(I), seront examinées les règles particulières concernant les adjudications sur surenchère (II) et les
adjudications sur folle enchère (III)
I. Principes généraux relatifs aux adjudications
1
L'impôt de mutation atteint toutes les ventes quelle que soit leur forme.
Il frappe donc non seulement les conventions conclues à l'amiable mais encore les adjudications
ou ventes aux enchères publiques.
10
On distingue deux sortes d'adjudications :
- les adjudications volontaires faites avec le concours d'un notaire librement choisi par le
vendeur ;
- les adjudications judiciaires qui ont lieu par autorité de justice soit à la barre du
tribunal, soit devant notaire commis.
20
Ces ventes sont soumises à la formalité unique si elles sont réalisées devant notaire.
En revanche, lorsqu'elles ont lieu à la barre du tribunal, les sentences d'adjudication
revêtent la forme de jugements assujettis distinctement à l'enregistrement et à la publicité foncière (CGI, art. 647-I).
30
Selon qu'elles entrent dans le champ d'application de la formalité unique ou qu'elles en sont
exclues, les adjudications d'immeubles rendent exigible soit la taxe de publicité foncière, soit le droit d'enregistrement ; dans le second cas, la transmission est dispensée du paiement de toute taxe
de publicité foncière lors de l'exécution de la formalité de publication (CGI, art. 665).
40
En principe, l'impôt se calcule sur le prix augmenté des charges.
Les cahiers des charges contiennent fréquemment une clause selon laquelle l'acquéreur paiera
en sus du prix principal un certain nombre de centimes par euro, pour tenir lieu de frais de vente. Dans ce cas, il convient de demander aux parties une évaluation de la part de ces centimes pouvant
être considérée comme une charge à ajouter au prix.
Parfois, il est prévu que les frais seront payables par l'adjudicataire en déduction du prix.
Dans cette situation, il y a lieu de déduire les frais et loyaux coûts de l'adjudication, dont le paiement se trouve être imposé en définitive au vendeur alors qu'il incombait à l'acquéreur.
50
Aux termes de l' article 714 du
code de procédure civile [ancien - actuellement codifié à
l'article
86 du décret 2006-936 du 27 juillet 2006, modifié par
l'article
134 du décret n° 2009-160 du 12 février 2009], l' adjudicataire de l'immeuble saisi est tenu de payer les frais ordinaires de poursuite en sus du prix et toute stipulation contraire est nulle .
Conformément à la jurisprudence de la Cour de cassation, cette obligation est à la fois impérative et à la charge exclusive de l'adjudicataire.
Dans ces conditions, il a été admis pour l'application de l'ancien article 714 du code procédure
civile que ces frais n'entrent plus dans l'assiette des droits de mutation à titre onéreux
RM
Legendre, n° 280 ; JO sénat du 27 novembre 1997, p.
3289.
(solution prise au regard de l'ancien article 714 du code de procédure civile abrogé par
l'article
22 de l'ordonnance 2006-461 du 21/04/2006 et actuellement codifié à
l'article
86 du décret 2006-936 du 27 juillet 2006, modifié par
l'article
134 du décret n° 2009-160 du 12 février 2009]) .
60
En cas de vente par lots, il doit être effectué autant de liquidations qu'il y a, pour un même
procès-verbal d'adjudication, d'acquéreurs non solidaires, c'est-à-dire, en fait, de contrats distincts. Mais il y a lieu de réunir, pour la perception, les lots acquis distinctement par le même
adjudicataire.
70
Il est admis de ne pas remettre en cause le prix d'une adjudication judiciaire d'immeubles.
Cette mesure d'origine jurisprudentielle ne s'étend pas aux adjudications volontaires faites devant notaire ou en la chambre des notaires dès lors que celles-ci ne présentent pas le caractère de vente
en justice.
II. Adjudications sur surenchère
A. Définitions de la surenchère
80
La surenchère est une déclaration par laquelle une personne requiert la mise en vente aux
enchères d'un immeuble qui vient d'être aliéné et offre de se porter adjudicataire de cet immeuble moyennant le prix de la première aliénation augmenté d'une certaine quotité de ce prix.
90
En matière immobilière, il existe trois sortes de surenchère :
- la surenchère sur aliénation volontaire, ouverte aux seuls créanciers inscrits et qui doit
avoir lieu par exploit d'huissier, en principe dans les quarante jours de la notification faite aux fins de purge à ces créanciers (C. civ .,
art. 2480 et 2482)
;
- la surenchère sur aliénation forcée qui s'applique, en principe, à toutes les ventes
d'immeubles faites par autorité de justice et qui doit être effectuée dans les dix jours de l'adjudication judiciaire par déclaration au greffe (
Décret 2006-936 du 27 juillet 2006 art.94 et 95) ;
- la surenchère après liquidation judiciaire qui obéit aux mêmes règles que la surenchère sur
aliénation forcée.
Remarque : En cas de liquidation judiciaire, le juge-commissaire peut, si la
consistance des biens, leur emplacement ou les offres reçues sont de nature à permettre une cession amiable dans de meilleures conditions, autoriser la vente soit de gré à gré au prix et aux
conditions qu'il détermine, soit par adjudication amiable sur la mise à prix qu'il fixe. Dans cette dernière hypothèse, il peut toujours être fait surenchère
(Code de
commerce, art. L642-18)
100
Les ventes judiciaires volontaires (ventes de biens de mineurs, sur licitation pour sortir de
l'indivision, ...) peuvent donner lieu soit à la première, soit à la deuxième de ces surenchères.
D'après la jurisprudence, la surenchère sur aliénation forcée et la surenchère après
liquidation judiciaire résolvent immédiatement l'acquisition surenchéri, tandis que la surenchère sur aliénation volontaire ne la résout que si l'acquéreur primitif ne reste pas adjudicataire sur
surenchère.
B. Régime fiscal des surenchères
110
L'adjudication sur surenchère a lieu à la barre du tribunal et la sentence d'adjudication
revêt la forme d'un jugement.
1. Surenchère sur aliénation volontaire
120
Quand elle est prononcée au profit d'une personne autre que l'acquéreur primitif,
l'adjudication sur surenchère est assujettie au droit proportionnel sur l'intégralité du prix et d'après le tarif en vigueur à sa date. Il n'y a pas lieu d'imputer l'impôt perçu sur l'adjudication
surenchérie, mais cet impôt est restituable si la demande en est faite dans le délai de réclamation.
Au contraire, lorsqu'elle est tranchée au profit de l'acquéreur primitif, l'adjudication sur
surenchère ne donne ouverture qu'à un supplément de droit liquidé sur le prix supplémentaire et au tarif en vigueur à la date du premier acte. C'est en effet, ce premier acte qui forme le titre de
l'acquéreur puisque l'aliénation n'est pas résolue.
2. Surenchère sur aliénation forcée et surenchère après redressement judiciaire ou sur liquidation judiciaire
130
À la différence du cas précédent, la surenchère sur aliénation forcée ou après redressement
judiciaire et sur liquidation judiciaire a pour effet de résoudre immédiatement la vente.
Il s'ensuit que si la déclaration de surenchère intervient avant l'enregistrement du
procès-verbal de la première adjudication, l'impôt proportionnel n'est pas exigible. Ce procès-verbal est enregistré au droit fixe pour les adjudications devant notaire commis ; si l'adjudication a eu
lieu à la barre du tribunal, elle présente le caractère d'un jugement préparatoire et aucun droit n'est dû. Enfin, lorsqu'une adjudication frappée de surenchère a été enregistrée au droit fixe, le
désistement de la surenchère rend le droit proportionnel exigible sur l'adjudication, sans pénalité.
140
L'adjudication sur surenchère donne lieu à la perception de l'impôt de mutation au tarif en
vigueur à sa date, même si elle est prononcée au profit de l'adjudicataire primitif. Lorsque, exceptionnellement, la première adjudication a été soumise à l'impôt proportionnel -dans le cas où elle a
été présentée à la formalité avant la déclaration de surenchère- les droits qui ont été acquittés sont restituables ; ils font l'objet d'une imputation si la seconde adjudication a été tranchée au
profit de l'acquéreur primitif.
Lorsque l'acquéreur primitif est évincé, il peut obtenir la restitution des droits qu'il a
acquittés à condition qu'il en fasse la demande avant le 31 décembre de la deuxième année suivant celle au cours de laquelle a eu lieu la déclaration de surenchère (
LPF, art. R* 196-1 c).
III. Adjudications sur folle enchère
A. Généralités relatives aux adjudications sur folle enchère
150
Lorsque l'adjudicataire n'exécute pas les obligations qui lui incombent, toute personne
intéressée à leur exécution a le droit de faire remettre en vente aux enchères, l'immeuble aliéné. La procédure instituée en vue de cette revente est appelée « folle enchère ». Elle ne peut être
engagée que si l'adjudication a eu lieu soit à la barre du tribunal, soit devant notaire commis.
L'adjudication sur folle enchère résout le droit de l'adjudicataire fol enchérisseur.
B. Régime fiscal des adjudications sur folle enchère
160
Lorsque le prix de l'adjudication à la folle enchère est égal ou inférieur au prix de la
première aliénation et lorsque l'impôt sur la folle enchère a été acquitté, la seconde adjudication est soumise :
- à une imposition fixe
(CGI, art. 685) si la deuxième aliénation est effectuée devant notaire commis ;
- aucun droit n'est dû si la revente a lieu à la barre du tribunal
(CGI, art. 1089 A).
170
Lorsque les droits liquidés sur l'adjudication à la folle enchère sont inférieurs à ceux
perçus sur la première aliénation, l'adjudicataire fol enchérisseur est redevable des droits d'enregistrement dus sur la différence de prix restant à sa charge malgré la résolution de son titre
(Cass. com., 26 mars 1985 ; n° de pourvoi :
83-12912 solution prise au regard de l'ancien article 741-a du code procédure civile abrogé par
l'article
22 de l'ordonnance 2006-461 du 21 avril 2006 et actuellement codifié à l'article 2212 du code civil).
180
Si le prix d'adjudication sur folle enchère est supérieur à celui obtenu lors de la première
adjudication, il est dû un supplément de droit d'enregistrement ou de taxe de publicité foncière sur l'excédent de prix selon qu'il s'agit d'une adjudication à la barre du tribunal ou autrement que
par jugement, à condition que les droits aient été préalablement acquittés lors de la première adjudication (CGI, art. 685). | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTOI-10-10-30-20 | https://bofip.impots.gouv.fr/bofip/666-PGP.html/identifiant=BOI-ENR-DMTOI-10-10-30-20-20120912 | 2012-09-12 00:00:00 | e17e261ebd9cd30e0c5b139a196e604cc22ff4a06d2cc76fbd6f12cd4c4399bc | [
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] |
1
Le 2° du 4 de l'article 261
du code général des impôts (CGI) exonère de la TVA l'ensemble des opérations de livraisons, de commissions, de courtages ou de façons portant sur les organes, le sang ou le lait humains. Par sang
humain, il convient d'entendre le sang total ainsi que les produits dérivés du sang total, tels les concentrés de globules rouges, plaquettes, plasma, etc, lorsqu’ils sont destinés à un usage
thérapeutique direct.
En effet, la livraison de sang humain, y compris la livraison du plasma qui
entre dans sa composition, doit relever de l’exonération de TVA lorsque cette livraison contribue directement à des activités d’intérêt général, c'est à dire lorsque le plasma livré est directement
employé pour des soins de santé ou à des fins thérapeutiques. Les livraisons de sang humain que les États membres sont tenus d'exonérer ne visent pas les livraisons de plasma obtenu à partir du sang
humain lorsque ce plasma est destiné exclusivement à la fabrication de médicaments
(CJUE,
5 octobre 2016, aff. C-412/15 TMD).
L'exonération est applicable aux opérations en cause effectuées par les établissements de
transfusion sanguine ou par les établissements de santé publics, privés et privés d'intérêt collectif selon les modalités fixées par le code de la santé publique.
10
En revanche, les cessions des produits sanguins effectuées à titre onéreux par les
établissements de transfusion sanguine ou par les établissements de santé publics, privés et privés d'intérêt collectif doivent être soumises à la TVA lorsqu'elles portent sur des produits qui ne sont
pas destinés à un usage thérapeutique direct (BOI-TVA-CHAMP-10-10-50-70 au XII § 170).
20
L'exonération prévue au 2° du 4 de
l'article 261 du CGI est étendue aux opérations qui portent sur d'autres produits d'origine humaine (urines, sperme, par
exemple) à la condition que ces produits soient utilisés à des fins médicales. Les transactions portant sur des cheveux demeurent donc imposables lorsque ces produits sont destinés à la fabrication de
postiches.
30
Les opérations qui ne sont pas visées expressément par le 2° du 4 de
l'article 261 du CGI sont taxables dans les conditions de droit commun. Tel est le cas, en particulier, pour les transports des
produits en question. | Bulletin officiel des finances publiques - impôts | BOI-TVA-CHAMP-30-10-20-30 | https://bofip.impots.gouv.fr/bofip/711-PGP.html/identifiant=BOI-TVA-CHAMP-30-10-20-30-20181226 | 2018-12-26 00:00:00 | 7a5d333d0ef0f3a36222afc9f188bbf1417d7a8de381b927a5860cdad614d147 | [
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