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Série / Division :
IF - AUT
Texte :
La circonstance que des locaux à usage de bureaux soient rendus temporairement impropres à cet usage, du fait des travaux
dont ils font l'objet, n'est pas de nature, en l'absence de dispositions le prévoyant, à les exclure ou à les exonérer du champ d'application de la taxe dès lors que ces travaux n'ont pas pour objet
un changement de leur destination (CAA, arrêt
du 28 juin 2012, n° 11PA00678 ; CE, arrêt
du 5 mars 2014, n° 362283, ECLI:FR:CESJS:2014:362283.20140305).
Actualité liée :
X
Document lié :
BOI-IF-AUT-50 : IF - AUT - Taxes et prélèvements additionnels
aux impôts fonciers - Taxe annuelle sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement perçue en Ile-de-France
Signataire du document lié :
Jean-Luc Barçon-Maurin, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2016-00036 | https://bofip.impots.gouv.fr/bofip/10448-PGP.html/identifiant=ACTU-2016-00036 | 2016-02-03 00:00:00 | cc005981f00b9d430e7238ae4186ea313f258a5dab46a45259997e4621ba5c1c | [
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] |
Série / Division :
ENR - DMTOI
Texte :
La mesure de tempérament relative à la durée du bail visée au
n° 19 de l'ancienne documentation de base référencée 7 C 1453 est
toujours applicable. Elle est réintégrée au § 225 du BOI-ENR-DMTOI-10-70-30.
L’article
42 de la loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 ayant modifié le D de l’article
1594 F quinquies du code général des impôts afin de supprimer l’obligation de produire un bail déclaré ou enregistré, il n'est plus fait référence à l'enregistrement ou à la déclaration des baux
en cause.
Actualité liée :
X
Document lié :
BOI-ENR-DMTOI-10-70-30 : ENR - Mutations de propriété à titre onéreux d'immeubles -
Mutations autres que les échanges - Régimes spéciaux en faveur de l'agriculture - Acquisition d'immeubles ruraux par les fermiers
Signataire du document lié :
Jean-Luc Barçon-Maurin, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2016-00087 | https://bofip.impots.gouv.fr/bofip/10481-PGP.html/identifiant=ACTU-2016-00087 | 2016-04-06 00:00:00 | 3b7696fa1c983c31fc2da1c167cd2ffee850a4d0b5ef1e52327785d4a9fd96ea | [
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] |
Séries / Divisions :
BA - BASE , BIC - BASE
Texte :
La déduction exceptionnelle en faveur de l'investissement, prévue à
l'article 39 decies du code général des impôts et créée par
l'article 142 de la loi n°2015-990 du 6 août 2015 pour la croissance,
l'activité et l'égalité des chances économiques pour soutenir et accélérer l'investissement industriel de toutes les entreprises quel que soit le mode d'exploitation, s'applique aux entreprises
soumises à l’impôt sur le revenu ou à l'impôt sur les sociétés pour les biens acquis ou fabriqués du 15 avril 2015 au 14 avril 2016.
Le Gouvernement déposera au Sénat un amendement au projet de la loi pour une
République numérique afin de proroger ce dispositif jusqu'au 14 avril 2017.
Par ailleurs, cet amendement :
- apportera des précisions sur l'application de la mesure aux installations, équipements, lignes et câblages des réseaux de
communications électroniques en fibre optique,
- étendra le champ de la déduction exceptionnelle à certains matériels informatiques.
Le contenu de cet amendement est intégré par anticipation dans la présente publication.
Actualité liée :
BA - BIC - Extension de la déduction exceptionnelle en faveur de l'investissement -
Commentaires complémentaires (loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016, art. 23, 25 et 26)
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 :
Michel Sapin, Ministre des finances et des comptes publics
Christian Eckert, Secrétaire d’État au budget, auprès du Ministre des finances et des comptes publics | Bulletin officiel des finances publiques - impôts | ACTU-2016-00096 | https://bofip.impots.gouv.fr/bofip/10536-PGP.html/identifiant=ACTU-2016-00096 | 2016-04-12 00:00:00 | ea5dc2b34c28b6b3cc743cd7ff754ec9bdd1ef60d6f8d2b1be5cd6bb78dcef8f | [
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] |
Séries / Divisions :
IR - RICI, LETTRE
Texte :
L'article
22 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 a étendu la mesure « DEFI travaux » prévue à
l’article 200 quindecies du code général des impôts (CGI) aux dépenses engagées soit par un propriétaire membre d’un
groupement d’intérêt économique et environnemental forestier (GIEEF), soit directement par un GIEEF. Il précise les conditions dans lesquelles les personnes physiques membres d'un GIEEF, directement
ou indirectement par l'intermédiaire d'un groupement forestier ou une société d'épargne forestière peuvent bénéficier du crédit d'impôt prévu à l'article 200 quindecies du CGI au titre des dépenses de
travaux forestiers engagées par elles-mêmes ou par ce groupement à compter du 1er janvier 2016 .
Les nouveaux commentaires figurant aux III-A-1 § 270 à 280 et III-A-3 §
330 du BOI-IR-RICI-60-10, aux I-C § 100 à 150 et II-B à D § 190 à 260 du BOI-IR-RICI-60-20-10 et au I-A-3 § 50 du
BOI-IR-RICI-60-20-20 font l'objet d'une consultation publique du 6 juillet 2016 au 8 août 2016 inclus pour permettre aux personnes intéressées d'adresser leur remarques éventuelles à
l'administration. Ces remarques doivent être formulées par courriel adressé à l'adresse suivante : bureau.b1-dlf@dgfip.finances.gouv.fr.
Seules les contributions signées seront examinées. Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la
consultation.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-60-10 : IR - Réductions et crédits d'impôt au
titre des investissements forestiers - Champ d'application (consultation publique partielle du III-A-1 § 270 à 280 et du III-A-3 § 330)
BOI-IR-RICI-60-20-10 : IR - Réductions et crédits d'impôt au titre des investissements
forestiers - Modalités d'application - Engagements et obligations des contribuables (consultation publique partielle du I-C § 100 à 150 et des II-B à D § 190 à 260)
BOI-IR-RICI-60-20-20 : IR - Réduction et crédit d'impôt au titre des investissements
forestiers - Modalités d'application - Modalités de calcul et remise en cause (consultation publique partielle du I-A-3 § 50)
BOI-LETTRE-000002 : LETTRE - IR - Document à produire chaque année par le groupement
forestier, ou la société d'épargne forestière, ou le groupement d'intérêt économique et environnemental forestier (CGI, ann. III, art. 46 AGI)
BOI-LETTRE-000018 : LETTRE - IR - Modèle d'engagement à produire par le groupement
forestier, ou la société d'épargne forestière, ou le groupement d'intérêt économique et environnemental forestier, dont l'acquisition ou la souscription des parts ou la réalisation de dépenses de
travaux forestiers ouvre droit à la réduction ou au crédit d'impôt (CGI, ann. III, art. 46 AGI)
BOI-LETTRE-000019 : LETTRE - IR - Modèle d'attestation fournie par le groupement
forestier, ou la société d'épargne forestière, ou le groupement d'intérêt économique et environnemental forestier, à leurs associés ou membres, lors de l'acquisition ou de la souscription de parts, ou
lors du paiement des dépenses de travaux forestiers, ou lors du paiement de dépenses de rémunération d'un contrat de gestion (CGI, ann. III, art. 46 AGI)
BOI-LETTRE-000020 : LETTRE - IR - Modèle d'engagement à produire par les porteurs de
parts ou par les membres en cas d'acquisition ou de souscription de parts ou en cas de dépenses de travaux forestiers (CGI, ann. III, art. 46 AGJ)
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00162 | https://bofip.impots.gouv.fr/bofip/10593-PGP.html/identifiant=ACTU-2016-00162 | 2016-07-06 00:00:00 | 2e3c4feee48cbc202d1b50efdd1cfb5200003394ee4fe921ccf22371d79c9d33 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des
finances publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une
correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la
reprise de la doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2016-00061 | https://bofip.impots.gouv.fr/bofip/10478-PGP.html/identifiant=ACTU-2016-00061 | 2016-03-04 00:00:00 | 6916242f69cac28dafb7a3ecabe4febde3ad9d813a5ddb7bfbe431a6f03f75e4 | [
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] |
L'instruction ci-après est publiée par dérogation au principe de la publication mensuelle des
instructions concernant les entreprises et les professionnels.
Série / Division :
ANNX
Texte :
La liste des sociétés françaises dont les titres entrent dans le champ de la taxe sur les transactions financières prévue
par les dispositions de l'article 235 ter ZD du code général des impôts au 1er décembre 2016 est mise à jour.
Actualité liée :
X
Document lié :
BOI-ANNX-000467 : ANNEXE - TCA - Taxe sur les transactions financières - Liste des
sociétés françaises dont la capitalisation boursière dépasse un milliard d'euros.
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00224 | https://bofip.impots.gouv.fr/bofip/10775-PGP.html/identifiant=ACTU-2016-00224 | 2016-12-20 00:00:00 | aa8827fb9a29a804803dfe908d921816deb1c6364fdf63bca536b108d0ed638f | [
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] |
Séries / Division :
RPPM - RCM , FORM, LETTRE
Texte :
Les distributions effectuées au profit d'OPC constitués sur le fondement d'un droit étranger situés dans un État membre de
l'Union européenne (UE) ou dans un autre État ou territoire ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscale bénéficient,
sous certaines conditions et limites, d'une exonération de retenue à la source, prévue au 2 de l'article 119 bis du code
général des impôts à raison des dividendes de source française qu'ils perçoivent.
Afin de faciliter la mise en œuvre de ce dispositif dès la mise en paiement des revenus, il est institué au profit des
OPCVM et des FIA européens ou de leur société de gestion, une procédure simplifiée d'exonération. Il est également procédé à un aménagement des délais d’accomplissement de ces formalités.
Actualité liée :
x
Documents liés :
BOI-RPPM-RCM-30-30-20-70 : RPPM - Revenus et profits du patrimoine mobilier, gains et
profits assimilés - Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents - Exonérations totales ou partielles de retenue à la source sur les revenus distribués versés à
certains organismes de placement collectif étrangers (CGI, art. 119 bis, 2)
BOI-FORM-000037 : FORMULAIRE - RPPM - Demande d'exonération de retenue à la source sur
les revenus distribués versés à des organismes de placement collectif de valeurs mobilières (OPCVM) et certains FIA étrangers (CGI, art. 119 bis, 2)
BOI-FORM-000086 : FORM - Income and Profit from Movable Assets (RPPM) - Application for
exemption from withholding tax on distributed income paid to foreign undertakings for collective investment in transferable securities (UCITS) and certain alternative investment funds (AIFs) - General
Tax Code, art. 119 bis, 2
BOI-LETTRE-000243 : LETTRE - RPPM - Modèle d'attestation certifiée par le gestionnaire
à l'étranger du compte-titre de l'OPC étranger
Signataire des documents liés :
Jean-Luc Barçon-Maurin, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2017-00051 | https://bofip.impots.gouv.fr/bofip/10787-PGP.html/identifiant=ACTU-2017-00051 | 2017-03-01 00:00:00 | d5c1b9797507a1d8b50e938bad5dd0212377b236a14e5165be861e5d735c9ef7 | [
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Série / Division :
ANNX - RFPI
Texte :
L'assiette des taxes sur les cessions à titre onéreux de terrains nus devenus constructibles
(BOI-RFPI-TDC), prévues à l'article 1529 du CGI et à
l'article 1605 nonies du CGI, est par principe égale à la plus-value réalisée, déterminée par différence entre le prix
de cession du terrain défini à l'article 150 VA du CGI et le prix d'acquisition stipulé dans les actes, actualisé en fonction
du dernier indice des prix à la consommation hors tabac publié par l'Institut national de la statistique et des études économiques (INSEE).
Afin de simplifier le calcul du prix d'acquisition actualisé pour la détermination de l'assiette de ces taxes, il
est admis, à titre de règle pratique, que les contribuables utilisent, pour les cessions soumises à ces taxes et réalisées depuis l'année 2012, des coefficients d'érosion monétaire.
Les coefficients d'érosion monétaire actualisés, applicables pour les cessions intervenant en 2017, sont
disponibles dans le document lié.
Actualité liée :
X
Document lié :
BOI-ANNX-000097 : ANNEXE - RFPI - Taxes sur les cessions à titre onéreux de
terrains nus devenus constructibles - Coefficients d'érosion monétaire
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00010 | https://bofip.impots.gouv.fr/bofip/10800-PGP.html/identifiant=ACTU-2017-00010 | 2017-01-25 00:00:00 | f1934b8b4d334966e8ab653a64370ee48cc80885df135a7ac9517f1360184dc3 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des
finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une
correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la
reprise de la doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2016-00180 | https://bofip.impots.gouv.fr/bofip/10690-PGP.html/identifiant=ACTU-2016-00180 | 2016-07-07 00:00:00 | 64e7a02ebf666261a2d54995f00614afb9b5102ccbd22b3c81d8eff145870a54 | [
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] |
Série / Divisions :
BNC - BASE, BNC - CESS
Texte :
Le V de l'article 151 septies A du code
général des impôts (CGI), issu de
l'article
35 de la loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005, prévoyait un régime d'exonération d'impôt sur le revenu de la plus-value réalisée au titre du versement de
l'indemnité compensatrice au profit d'un agent général d'assurances exerçant à titre individuel par la compagnie d'assurances qu'il représente à l'occasion de la cessation de son mandat lorsque
plusieurs conditions sont réunies :
- le contrat qui fait l'objet de l'indemnisation a été conclu depuis au moins cinq ans au moment de la cessation d'activité
;
- l'agent général fait valoir ses droits à la retraite à la suite de la cessation du contrat ;
- l'activité est intégralement poursuivie, dans les mêmes locaux, par un nouvel agent général d'assurances exerçant à titre
individuel et dans le délai d'un an.
Par la
décision n° 2016-587 QPC du 14 octobre 2016
, ECLI:FR:CC:2016:2016.587.QPC , le Conseil constitutionnel a déclaré contraires à la Constitution les mots "dans les mêmes locaux".
En conséquence, la condition de poursuite de l'activité par un nouvel agent d'assurances dans les mêmes locaux n'est plus
requise.
La présente publication corrige les commentaires de doctrine pour tenir compte des dispositions du V de
l'article 151 septies A du CGI telles qu'elles résultent de cette décision.
Cette décision est applicable aux indemnités acquises à compter du 16 octobre 2016
(date de publication de la décision au Journal Officiel) ainsi qu'aux indemnités faisant l'objet d'une instance produite à cette date et non jugée définitivement.
Actualité liée :
X
Documents liés :
BOI-BNC-BASE-30-30-30-30 : BNC - Base d'imposition - Plus-values et moins-values -
Modalités d'imposition - Exonérations - Cessions d'une entreprise individuelle ou d'une branche d'activité complète et cessation de mandat des agents généraux d'assurances et départ en retraite des
avoués
BOI-BNC-CESS-40 : BNC - Cession ou cessation d'activité - Exonération de l'indemnité
compensatrice perçue par les agents généraux d'assurances en cas de départ à la retraite
BOI-BNC-CESS-40-10 : BNC - Cession ou cessation d'activité - Exonération de l'indemnité
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00060 | https://bofip.impots.gouv.fr/bofip/10852-PGP.html/identifiant=ACTU-2017-00060 | 2017-03-01 00:00:00 | 169244d427423f0826f7b5c737d31e9c4f07f509abe32b9a11746a83cfc6fa92 | [
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] |
Série / Division :
BIC - RICI
Texte :
L'article
103 de la loi n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 étend aux stations et fermes expérimentales dans le secteur de la recherche scientifique et technique agricole
ayant pour membre une chambre d'agriculture départementale ou régionale le bénéfice des dispositions du d du II de
l'article 244 quater B du code général des impôts (CGI) qui prévoient le doublement, dans l'assiette du crédit d'impôt
recherche (CIR), des dépenses confiées à certains organismes de recherches publics, à la condition qu'il n'existe pas de lien de dépendance au sens des deuxième à quatrième alinéas du 12 de
l'article 39 du CGI.
Par ailleurs, le 3° de
l'article 111
de la loi n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 ajoute la référence à l'article 15 du
règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides
compatibles avec le marché intérieur en application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne (règlement général d'exemption par catégorie ou RGEC) pour le
bénéfice des taux majorés du CIR en faveur des entreprises exploitées dans les départements d'outre-mer. Il est aussi prévu que ces aides bénéficient à l'ensemble des secteurs d'activité, y compris
ceux normalement exclus du champ d'application du RGEC.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10-10-20-30 : BIC - Réductions et crédits d'impôt - Crédit d'impôt
recherche - Dépenses de recherche éligibles - Dépenses confiées hors de l'entreprise
BOI-BIC-RICI-10-10-30-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt
recherche - Détermination du crédit d'impôt - Taux applicable
BOI-BIC-RICI-10-10-45-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt
recherche - Cas des PME réalisant certaines dépenses d'innovation - Détermination de la fraction de crédit d'impôt
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2017-00080 | https://bofip.impots.gouv.fr/bofip/10896-PGP.html/identifiant=ACTU-2017-00080 | 2017-04-05 00:00:00 | 04c18ff14c8d86b39eb39b34450fb105acdb05a109af78f6643ea4f6ab09b453 | [
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] |
Série / Division :
IF - CFE
Texte :
Les montants de base minimum mentionnés dans le barème de fixation de la base minimum de cotisation foncière des
entreprises (CFE) prévu au 1 du I de l'article 1647 D du code général des impôts (CGI) doivent être revalorisés chaque année
comme le taux prévisionnel, associé au projet de loi de finances pour l'année, d'évolution des prix à la consommation des ménages, hors tabac, pour la même année. Ce taux prévisionnel est égal, pour
2017, à 0,8 %.
Par ailleurs, le commentaire relatif à l'imposition sur la base minimum de CFE des redevables non sédentaires est mis à
jour de la modification apportée au 2 du II de l'article 1647 D du CGI par
l'article
193 de la loi n° 2017-86 du 27 janvier 2017 relative à l'égalité et à la citoyenneté.
Actualité liée :
X
Document lié :
BOI-IF-CFE-20-20-40-10 : IF - Cotisation foncière des entreprises - Base d'imposition - Cotisation
minimum - Règles générales
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00134 | https://bofip.impots.gouv.fr/bofip/10985-PGP.html/identifiant=ACTU-2017-00134 | 2017-07-05 00:00:00 | 980fff04b13719a8368d89745fc8dbdc45493868ad1eededed2b1bcb070d5f5f | [
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] |
Série / Division :
BIC - CHG
Texte :
Le taux de référence servant au calcul du plafonnement des intérêts déductibles en application des dispositions
du 3° du 1 de l'article 39 du code général des impôts a été mis à jour pour les exercices de douze mois clos du 30 juin
2017 au 29 septembre 2017.
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
Signature du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2017-00153 | https://bofip.impots.gouv.fr/bofip/11028-PGP.html/identifiant=ACTU-2017-00153 | 2017-08-02 00:00:00 | 649de46151a1ea6ec1ebe9ba1f90a89d7da5dbd44a68a9c1eeb45f4c1e49c865 | [
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] |
Séries / Divisions :
RPPM - RCM, BNC - BASE, IS - CHAMP, IS - BASE, IS - FUS, IS - GPE, CF - INF
Texte :
L’article
23 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 aménage le régime spécial des fusions.
Plusieurs modifications sont apportées :
- suppression de la procédure d'agrément préalable prévue pour les opérations de restructuration réalisées au profit de
personnes morales étrangères (code général des impôts (CGI), art. 210 C) ;
- inscription au bilan d'un établissement stable en France des éléments d'actif et de passif apportés ou transférés par la
société absorbée à la personne morale étrangère bénéficiaire (CGI, art. 210 C) ;
- transcription dans le droit national de la clause anti-abus prévue par la
directive 2009/133/ CE du Conseil du 19 octobre 2009 autorisant les États membres de l'Union
européenne à refuser d'accorder le régime spécial aux opérations (internes ou transfrontalières) ayant comme objectif principal ou comme un de leurs objectifs principaux la fraude ou l'évasion
fiscales (CGI, art. 210-0 A ) ;
- instauration d'une obligation déclarative permettant à l'administration d'avoir connaissance des opérations
transfrontalières, sans que cela constitue une condition du bénéfice du régime spécial (CGI, art. 210-0 A). Le non-respect
de cette obligation est sanctionné par une amende forfaitaire de 10 000 € (CGI, art. 1760 bis) ;
- ajout d'une définition fiscale de l'apport partiel d'actif
(CGI, art. 210-0 A) ;
- application du régime spécial des fusions étendue aux apports de titres qui viennent renforcer le pourcentage de
détention de la société bénéficiaire lorsque celle-ci détient d'ores et déjà plus de la majorité du capital de la société dont les titres sont apportés
(CGI, art. 210 B) ;
- suppression de l'engagement de détention pendant trois ans des titres remis par la société bénéficiaire à la société
apporteuse dans le cadre d'apport partiel d'actif d'une ou plusieurs branches complètes d'activité (CGI, art. 210 B) ;
- suppression de l'engagement consistant à calculer ultérieurement les plus-values de cession afférentes aux titres remis
en contrepartie de l'apport par référence à la valeur que les biens apportés avaient, du point de vue fiscal, dans leurs propres écritures. Cette règle de calcul devient une modalité d'imposition qui
ne conditionne pas l'application du régime spécial (CGI, art. 210 B) ;
- suppression, sous conditions, de l'agrément préalable en cas d'attribution, aux membres de la société apporteuse, des
titres représentatifs de l'apport d'une branche complète d'activité (opération d'apport-attribution) (CGI, art 115) ;
- maintien de la procédure d'agrément pour les opérations d'apports partiels d'actifs, de scissions et les
apports-attributions qui ne portent pas sur une branche complète d'activité ou des éléments assimilés à une branche complète d'activité
(CGI, art. 210 B).
La présente publication a pour objet de commenter ces dispositions qui s'appliquent aux opérations de fusion, de scission
ou d'apport partiel d'actif réalisées à compter du 1er janvier 2018 ainsi qu'aux opérations d'attribution de titres représentatifs d'apports partiels d'actif réalisées à compter du
1er janvier 2018.
Actualité liée :
SJ - Création d'une nouvelle procédure de rescrit relative aux opérations de fusion, de
scission ou d'apport partiel d'actif (Livre des procédures fiscales [LPF], art. L. 80 B, 9°) (loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, art. 23)
Documents liés :
BOI-RPPM-RCM-10-20-30-30 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Revenus distribués et assimilés de source française - Revenus exceptionnels distribués en cours de société à la suite d'une modification du pacte social - Fusions,
scissions, apports partiels d'actif
BOI-BNC-BASE-30-30-20-50 : BNC - Base d'imposition - Plus-values et moins-values -
Modalités particulières d'imposition - Échange de droits sociaux résultant d'une fusion ou d'une scission de sociétés
BOI-IS-CHAMP-10-50-20-10 : IS - Champ d'application et territorialité - Collectivités
imposables - Organismes privés autres que les sociétés, réalisant des activités accessoires - Sectorisation ou filialisation
BOI-IS-BASE-10-10-10-20 : IS - Base d'imposition - Produits de participation reçus dans
le cadre du régime fiscal des sociétés mères et filiales - Conditions relatives aux participations éligibles au régime spécial
BOI-IS-FUS-10 : IS - Fusions et opérations assimilées - Régime de droit commun et régime
spécial des fusions de sociétés relevant de l'impôt sur les sociétés
BOI-IS-FUS-10-10 : IS - Fusions et opérations assimilées - Régime de droit commun et
régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime de droit commun des fusions
BOI-IS-FUS-10-10-10 : IS - Fusions et opérations assimilées - Régime de droit commun des
fusions - Principe et champ d'application
BOI-IS-FUS-10-20 : IS - Fusions et opérations assimilées - Régime de droit commun et
régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions
BOI-IS-FUS-10-20-10 : IS - Fusions et opérations assimilées - Régime de droit commun et
régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Définition fiscale des opérations éligibles au régime spécial
BOI-IS-FUS-10-20-20 : IS - Fusions et opérations assimilées - Régime de droit commun et
régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Champ d'application
BOI-IS-FUS-10-20-30 : IS - Fusions et opérations assimilées - Régime de droit commun et
régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Conséquences au regard de la société absorbée
BOI-IS-FUS-10-20-40 : IS - Fusions et opérations assimilées - Régime de droit commun et
régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Obligations de la société absorbante
BOI-IS-FUS-10-20-40-10 : IS - Fusions et opérations assimilées - Régime de droit commun
et régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Obligations de la société absorbante - Personne morale passible de l'impôt sur les
sociétés d'après le régime de droit commun sur l'intégralité de ses résultats - Règles indépendantes du mode de transcription des apports
BOI-IS-FUS-10-20-40-20 : IS - Fusions et opérations assimilées - Régime de droit commun
et régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Obligations de la société absorbante - Personne morale passible de l'impôt sur les
sociétés d'après le régime de droit commun sur l'intégralité de ses résultats - Opérations transcrites selon les valeurs réelles ou comptables
BOI-IS-FUS-10-20-40-30 : IS - Fusions et opérations assimilées - Régime de droit commun
et régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Obligations de la société absorbante - Personne morale non passible de l'impôt sur les
sociétés, d'après le régime de droit commun, sur l'intégralité de ses résultats (sociétés en commandite simple, organismes sans but lucratif, sociétés partiellement exonérées d'impôt sur les sociétés)
BOI-IS-FUS-10-20-50 : IS - Fusions et opérations assimilées - Régime de droit commun et
régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Droits de la société absorbante
BOI-IS-FUS-10-20-60 : IS - Fusions et opérations assimilées - Régime de droit commun et
régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Remise en cause du régime spécial des fusions
BOI-IS-FUS-10-40 : IS - Fusions et opérations assimilées - Régime de droit commun et
régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Notion de fusion rapide
BOI-IS-FUS-10-50-10 : IS - Fusions et opérations assimilées - Régime de droit commun et
régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Règles comptables du boni et du mali de fusion
BOI-IS-FUS-10-50-20 : IS - Fusions et opérations assimilées - Régime de droit commun et
régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Règles fiscales du boni et du mali de fusion
BOI-IS-FUS-20 : IS - Fusions et opérations assimilées - Scissions et apports partiels
d'actifs
BOI-IS-FUS-20-10 : IS - Fusions et opérations assimilées - Définitions fiscales des
opérations assimilées aux fusions
BOI-IS-FUS-20-20 : IS - Fusions et opérations assimilées - Notions communes aux
opérations assimilées aux fusions
BOI-IS-FUS-20-30 : IS - Fusions et opérations assimilées - Scissions et apports
partiels d'actifs - Opérations de scissions
BOI-IS-FUS-20-30-10 : IS - Fusions et opérations assimilées - Scissions et apports
partiels d'actifs - Conditions et modalités d'application du régime fiscal de faveur des scissions
BOI-IS-FUS-20-30-20 : IS - Fusions et opérations assimilées - Scissions et apports
partiels d'actifs - Conséquences du défaut de souscription de l'engagement de conservation et du non respect de l'obligation de conservation des titres par les associés d'une société scindée
BOI-IS-FUS-20-40 : IS - Fusions et opérations assimilées - Opérations d'apports
partiels d'actifs
BOI-IS-FUS-20-40-10 :IS - Fusions et opérations assimilées - Apports partiels d'actifs
- Engagements à souscrire par la société apporteuse
BOI-IS-FUS-20-40-20 : IS - Fusions et opérations assimilées - Apports partiels d'actifs
- Apports de participation assimilés à une branche complète d'activité
BOI-IS-FUS-20-40-30 : IS - Fusions et opérations assimilées - Apports partiels d'actifs
- Modalités d'application du régime spécial aux apports partiels d'actif
BOI-IS-FUS-20-40-40 : IS - Fusions et opérations assimilées - Apports partiels
d'actifs - Attribution en franchise d'impôt aux associés de la société apporteuse des titres émis en rémunération des apports
BOI-IS-FUS-30-10 : IS - Fusions et opérations assimilées - Règles comptables de
valorisation des apports
BOI-IS-FUS-30-20 : IS - Fusions et opérations assimilées - Règles comptables et
fiscales de valorisation des apports - Distinction entre transcription et rémunération des apports et conséquences fiscales de la valorisation des apports
BOI-IS-FUS-40 : IS - Fusions et opérations assimilées - Rétroactivité des opérations
BOI-IS-FUS-40-10 : IS - Fusions et opérations assimilées - Rétroactivité au regard de
l'impôt sur les sociétés
BOI-IS-FUS-40-10-20 : IS - Fusions et opérations assimilées - Rétroactivité - Portée de
la date d'effet rétroactif
BOI-IS-FUS-40-10-30 : IS - Fusions et opérations assimilées - Rétroactivité -
Conséquences fiscales de la date d'effet rétroactif
BOI-IS-FUS-40-20 : IS - Fusions et opérations assimilées - Rétroactivité au regard de
l'imposition forfaitaire annuelle
BOI-IS-FUS-40-40 : IS - Fusions et opérations assimilées - Rétroactivité des opérations
de dissolution sans liquidation visées à l'article 1844-5 du code civil
BOI-IS-FUS-50-10 : IS - Fusions et opérations assimilées - Situation fiscale des
entreprises associées - Champ d'application du sursis d'imposition
BOI-IS-FUS-60 : IS - Fusions et opérations assimilées - Obligations déclaratives
BOI-IS-FUS-60-10-20 : IS - Fusions et opérations assimilées - Obligations déclaratives -
Production des états de suivi
BOI-IS-FUS-60-10-30 : IS - Fusions et opérations assimilées - Obligations déclaratives -
Sanctions en cas d'absence de production des états de suivi
BOI-IS-FUS-60-30 : IS - Fusions et opérations assimilées - Obligations déclaratives -
État de situation de propriété des titres grevés d’un engagement de conservation de trois ans à la suite d’une scission
BOI-IS-GPE-50-40 : IS - Régime fiscal des groupes de sociétés - Opérations de
restructurations du groupe - Opérations d'apport-attribution
BOI-CF-INF-20-10-20 : CF - Infractions et pénalités particulières aux impôts directs et
taxes assimilées - Amendes fiscales
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2018-00123 | https://bofip.impots.gouv.fr/bofip/11144-PGP.html/identifiant=ACTU-2018-00123 | 2018-10-03 00:00:00 | a5ec03030a8e522444060980ba97790ec0462a2ee4604b0714ba79167bb518c6 | [
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] |
Séries / Division :
TVA - CHAMP, RES
Texte :
Des précisions sont apportées sur l'application de l'exonération de TVA, prévue au 1° du 4 de
l'article 261 du code général des impôts, à la fourniture et à la pose d'implants dentaires.
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-30-10-20-10 : TVA - Champ d'application et territorialité - Opérations
exonérées en régime intérieur - Professions médicales et paramédicales
BOI-RES-000009 : RESCRIT - TVA - Exonération de TVA applicable à la fourniture et à la
pose d'implants dentaires
Signataire des documents liés :
Édouard Marcus, Chef du Service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2018-00086 | https://bofip.impots.gouv.fr/bofip/11437-PGP.html/identifiant=ACTU-2018-00086 | 2018-06-07 00:00:00 | d68715f4ba72d0d46d69a517194870df9e4297fc450763d093991fadb0595dbc | [
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] |
Série / Division :
IR - RICI
Textes :
1/
L'article
79 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, d'une part, proroge d'une année, soit jusqu'au 31 décembre 2018, la période d'application du crédit d'impôt pour la transition
énergétique (CITE) codifié à l'article 200 quater du code général des impôts (CGI) et, d'autre part, en modifie le champ
et les modalités d'application, par :
- l'exclusion des dépenses payées à compter du 1er janvier 2018 au titre de l'acquisition de chaudières à haute
performance énergétique utilisant le fioul comme source d'énergie, de matériaux d'isolation thermique des parois vitrées hors cas de remplacement de parois en simple vitrage, de portes d'entrée
donnant sur l'extérieur et de volets isolants, à l'exception de celles pour lesquelles le contribuable peut justifier de l'acceptation d'un devis et du versement d'un acompte avant cette date ;
- le maintien du crédit d'impôt à un taux de 15 % (au lieu de 30 %) pour les dépenses d'acquisition de matériaux
d'isolation thermique des parois vitrées en cas de remplacement de parois en simple vitrage, payées :
- entre le 1er janvier et le 30 juin 2018 ;
- entre le 1er juillet et le 31 décembre 2018, à la condition que le contribuable puisse justifier de
l'acceptation d'un devis et du versement d'un acompte entre le 1er janvier et le 30 juin 2018 ;
- le maintien du crédit d'impôt à un taux de 15 % (au lieu de 30 %) aux dépenses d'acquisition de chaudières à très haute
performance énergétique utilisant le fioul comme source d'énergie, payées :
- entre le 1er janvier et le 30 juin 2018 ;
- entre le 1er juillet et le 31 décembre 2018, à la condition que le contribuable puisse justifier de
l'acceptation d'un devis et du versement d'un acompte entre le 1er janvier et le 30 juin 2018 ;
- le plafonnement des dépenses entrant dans la base du crédit d'impôt, payées à compter du 1er janvier 2018, au
titre de l'acquisition de pompes à chaleur dédiées à la production d'eau chaude sanitaire, à l'exception de celles pour lesquelles le contribuable peut justifier de l'acceptation d'un devis et du
versement d'un acompte avant cette date ;
- l'extension du crédit d'impôt, pour les dépenses payées à compter du 1er janvier 2018, à la part
représentative du coût des équipements comprise dans les droits et frais de raccordement à un réseau de chaleur ou de froid ainsi qu'à la réalisation d'un audit énergétique.
2/ L'arrêté du
30 décembre 2017 pris pour l'application de l'article 200 quater du CGI relatif au crédit d'impôt sur le revenu pour la transition énergétique détermine les caractéristiques techniques requises
pour l'éligibilité au crédit d'impôt des chaudières à très haute performance énergétique utilisant le fioul comme source d'énergie, fixe à 3 000 € le plafond des dépenses d'acquisition des pompes à
chaleur dédiées à la production d'eau chaude sanitaire entrant dans la base du crédit d'impôt et précise les modalités de réalisation et le contenu de l'audit énergétique.
3/ Le décret
n° 2018-416 du 30 mai 2018 relatif aux conditions de qualification des auditeurs réalisant l'audit énergétique éligible au crédit d'impôt sur le revenu pour la transition énergétique prévues au
dernier alinéa du 2 de l'article 200 quater du code général des impôts précise les exigences auxquelles doivent répondre les auditeurs.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-280 : IR - Crédit d'impôt pour la transition énergétique
BOI-IR-RICI-280-10-30 : IR - Crédit d'impôt pour la transition énergétique -
Nature des dépenses éligibles au crédit d'impôt
BOI-IR-RICI-280-20 : IR - Crédit d'impôt pour la transition énergétique -
Conditions d'application
BOI-IR-RICI-280-30 : IR - Crédit d'impôt pour la transition énergétique -
Détermination du montant du crédit d'impôt
BOI-IR-RICI-280-30-10 : IR - Crédit d'impôt pour la transition énergétique -
Base du crédit d'impôt
BOI-IR-RICI-280-30-20 : IR - Crédit d'impôt pour la transition énergétique -
Plafond de dépenses éligibles
BOI-IR-RICI-280-30-30 : IR - Crédit d'impôt pour la transition énergétique -
Taux du crédit d'impôt
BOI-IR-RICI-280-40 : IR - Crédit d'impôt pour la transition énergétique -
Modalités d'application
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2018-00107 | https://bofip.impots.gouv.fr/bofip/11441-PGP.html/identifiant=ACTU-2018-00107 | 2018-07-06 00:00:00 | 77242e74cf831f37915fa0b5b8559724606075b8d761534b9415ace9191f20ed | [
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] |
Séries / Division :
PAT - IFI, RES
Texte :
Des précisions sont apportées sur la détermination des revenus à prendre en considération par les
propriétaires d’immeubles classés monuments historiques ou inscrits à l’inventaire supplémentaire pour le plafonnement de l’impôt sur la fortune immobilière (IFI) prévu par les dispositions de
l'article 979 du code général des impôts.
Actualité liée :
X
Documents liés :
BOI-PAT-IFI-40-30-10 : PAT - IFI - Calcul de l'impôt - Plafonnement -
Modalités d'application du plafonnement
BOI-RES-000020 : RESCRIT - PAT - Impôt sur la fortune immobilière (IFI) -
Détermination des revenus à prendre en considération par les propriétaires d’immeubles classés monuments historiques ou inscrits à l’inventaire supplémentaire pour le plafonnement de l'IFI
Signataire des documents liés :
Catherine FENELON, Sous-Directrice du Contentieux des impôts des particuliers | Bulletin officiel des finances publiques - impôts | ACTU-2018-00136 | https://bofip.impots.gouv.fr/bofip/11553-PGP.html/identifiant=ACTU-2018-00136 | 2018-11-22 00:00:00 | b25ed989ef8d61a486278bf1008097b943a2502cb10ecdc049966e95619e9d13 | [
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Série / Division :
IR - RICI
Texte :
L'article
186 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 proroge jusqu'au 31 décembre 2021 la période d'application de la réduction d'impôt sur le revenu en faveur des investissements
immobiliers réalisés dans le secteur de la location meublée non professionnelle, prévue à l'article 199 sexvicies du code
général des impôts (dispositif "Censi-Bouvard" ou "LMNP"), et ce, à champ constant, soit pour les acquisitions de logements situés dans des établissements d'hébergement pour les personnes âgées ou
handicapées ou des résidences avec services pour étudiants.
Par ailleurs, il a été tenu compte de la
loi n°
2015-1776 du 28 décembre 2015 relative à l'adaptation de la société au
vieillissement, qui a partiellement remplacé la procédure d'agrément visée à l'article L. 7232-1 du code du travail pour les
résidences avec services pour personnes âgées ou handicapées par une procédure d'autorisation par le président du Conseil départemental au titre de leur activité de prestataire de services d'aide et
d'accompagnement à domicile.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-220 : IR - Réduction d'impôt en faveur de
l'acquisition de logements destinés à la location meublée exercée à titre non professionnel
BOI-IR-RICI-220-10 : IR - Réduction d'impôt en faveur de
l'acquisition de logements destinés à la location meublée exercée à titre non professionnel - Champ d'application
BOI-IR-RICI-220-10-10 : IR - Réduction d'impôt en faveur de
l'acquisition de logements destinés à la location meublée exercée à titre non professionnel - Champ d'application - Bénéficiaires, opérations concernées et investissements éligibles
BOI-IR-RICI-220-10-20 : IR - Réduction d'impôt en faveur de
l'acquisition de logements destinés à la location meublée exercée à titre non professionnel - Champ d'application - Établissements concernés
BOI-IR-RICI-220-20 : IR - Réduction d'impôt en faveur de l'acquisition
de logements destinés à la location meublée exercée à titre non professionnel - Conditions d'application
BOI-IR-RICI-220-30 : IR - Réduction d'impôt en faveur de
l'acquisition de logements destinés à la location meublée exercée à titre non professionnel - Modalités d'application
BOI-IR-RICI-220-60 : IR - Réduction d'impôt en faveur de l'acquisition
de logements destinés à la location meublée exercée à titre non professionnel - Obligations déclaratives des contribuable
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00057 | https://bofip.impots.gouv.fr/bofip/11646-PGP.html/identifiant=ACTU-2019-00057 | 2019-03-07 00:00:00 | 3f3200e33453f0cf89c0dc7c42daa6d328ec3d8abc65e3524476cb7f4b678f30 | [
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] |
Série / Division :
IS - FUS
Texte :
L’article
35 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 modifie le régime spécial des fusions applicable de plein droit afin de prévoir la reprise d’antériorité de certains apports de
participations pour le calcul de la durée de détention des titres remis en contrepartie.
Par ailleurs, le document se rapportant au champ d’application du régime spécial des fusions comporte :
- une mesure de coordination afin de tenir compte de la faculté de renoncer à l’option prévue à
l’article 239 du code général des impôts (CGI) modifié par
l'article
50 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (le BOI-IS-FUS-10-20-20 sera mis à jour prochainement) ;
- une correction formelle dans sa partie concernant la clause anti-abus prévue au III de
l’article 210-0 A du CGI.
Actualité liée :
X
Documents liés :
BOI-IS-FUS-10-20-20 : IS - Fusions et opérations assimilées - Régime de droit commun et
régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Champ d'application
BOI-IS-FUS-20-40-30 : IS - Fusions et opérations assimilées - Apports partiels d'actifs -
Modalités d'application du régime spécial aux apports partiels d'actifs
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00084 | https://bofip.impots.gouv.fr/bofip/11712-PGP.html/identifiant=ACTU-2019-00084 | 2019-04-10 00:00:00 | 9f04f8dd5ede4df028947ecbafb261744f29fa4cf167d6f9c1a439fbf1f865dc | [
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] |
Séries / Divisions :
PAT - IFI ; ENR - DG ; ENR - DMTG ; DJC - TRUST
Texte :
Plusieurs modifications sont apportées en matière d'impôt sur la fortune immobilière (IFI), par
l'article
48 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, concernant en particulier les dettes déductibles pour l’évaluation de l’assiette imposable et les règles applicables en matière
de remise gracieuse.
Par ailleurs, le Bulletin officiel des finances publiques est mis à jour de diverses coordinations en
conséquence de
l’article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 qui a supprimé l'impôt de solidarité sur la fortune (ISF) anciennement codifié de
l'article 885 A du code général des impôts (CGI) à
l'article 885 Z du CGI et qui a créé l'IFI codifié de
l'article 964 du CGI à l'article 983 du CGI.
Actualité liée :
X
Documents liés :
BOI-PAT-IFI-20-30 : PAT - IFI - Assiette - Évaluation des actifs
imposables
BOI-PAT-IFI-20-30-30 : PAT - IFI - Assiette - Évaluation des actifs
imposables - Parts ou actions de sociétés ou d'organismes - Dettes contractées par la société ou l'organisme
BOI-PAT-IFI-20-40-20 : PAT - IFI - Assiette - Déduction du passif -
Passif soumis à imputation spéciale
BOI-PAT-IFI-30-10-10-10 : PAT - IFI - Actifs exonérés - Exonération des
actifs professionnels - Actifs affectés à l’activité exercée sous la forme individuelle - Utilisation des actifs dans le cadre d'une profession industrielle, commerciale, artisanale, agricole ou
libérale
BOI-PAT-IFI-60 : PAT - IFI - Contrôle, pénalités et contentieux
BOI-PAT-IFI-60-30 : PAT - IFI - Contrôle, pénalités et contentieux -
Contentieux
BOI-ENR-DG-70-10 : ENR - Dispositions générales - Contentieux des droits
d'enregistrement et de la taxe de publicité foncière - Juridictions gracieuses et contentieuses
BOI-ENR-DMTG-10-20-30-10 :ENR - Mutations à titre gratuit de meubles ou d'immeubles-
Successions - Champ d'application des droits de mutation par décès - Exonération en raison de la nature des biens transmis - Bois et forêts, compte d'investissement forestier et d'assurance (CIFA) et
parts de groupements forestiers
BOI-ENR-DMTG-10-20-30-90 : ENR - Mutations à titre gratuit des biens meubles et
immeubles - Successions - Champ d'application des droits de mutation par décès - Exonérations en raison de la nature des biens transmis - Première transmission à titre gratuit d'une construction
nouvelle acquise entre le 1er juin 1993 et le 31 décembre 1994
BOI-ENR-DMTG-10-20-30-100 : ENR - Mutations à titre gratuit de meubles ou d'immeubles -
Successions - Champ d'application des droits de mutation par décès - Exonération en raison de la nature des biens transmis - Première transmission à titre gratuit d'un immeuble acquis neuf entre le
1er août et le 31 décembre 1995
BOI-ENR-DMTG-10-20-30-110 : ENR - Mutations à titre gratuit de meubles ou d'immeubles -
Successions - Champ d'application des droits de mutation par décès - Exonérations en raison de la nature des biens transmis - Première transmission à titre gratuit de logements anciens acquis entre le
1er août 1995 et le 31 décembre 1996 et donnés en location
BOI-ENR-DMTG-10-40-10-40 : ENR - Mutations à titre gratuit de meubles ou d'immeubles -
Successions - Assiette - Évaluation des biens transmis - Évaluation des biens meubles incorporels
BOI-ENR-DMTG-10-70-10 : ENR - Mutations à titre gratuit de meubles ou d'immeubles -
Successions - Mesures de contrôle - Mesures destinées au contrôle des déclarations de succession
BOI-ENR-DMTG-20-10-10 : ENR - Mutations à titre gratuit de meubles ou d'immeubles -
Donations - Conditions d'exigibilité du droit de donation - Principe
BOI-ENR-DMTG-20-20-20 : ENR - Mutations à titre gratuit de meubles ou d'immeubles -
Donations - Régimes spéciaux et exonérations - Exonérations
BOI-DJC-TRUST : Dispositions Juridiques Communes - Définition du Trust
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2019-00100 | https://bofip.impots.gouv.fr/bofip/11713-PGP.html/identifiant=ACTU-2019-00100 | 2019-05-02 00:00:00 | 9400892531417278f6c92d095dabe1988afaa56541d21582565d9e7b52a17d53 | [
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] |
Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des
documents du Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des
documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas
des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et
externes, etc.).
Signataire des documents liés :
Florence LERAT, Sous-directrice du contentieux des impôts des
professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2019-00018 | https://bofip.impots.gouv.fr/bofip/11663-PGP.html/identifiant=ACTU-2019-00018 | 2019-01-23 00:00:00 | 9e9ddfa53a9171e4c0906c28e5fbd2f0ffe7faed3d4919e607019266bd949452 | [
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Série / division :
IS - BASE
Texte :
L'article 42 de la loi n° 2011-1978 du 28 décembre 2011 de finances
rectificative pour 2011 a institué un dispositif temporaire d'imposition au taux réduit d'impôt sur les sociétés, codifié à
l'article 210 F du code général des impôts (CGI).
Ce nouveau régime, dont l'objet est de favoriser le développement de l'offre de logements,
permet l'imposition au taux réduit d'impôt sur les sociétés de 19 % des plus-values nettes résultant de la cession à titre onéreux de locaux à usage de bureaux ou à usage commercial réalisée entre le
1er janvier 2012 et le 31 décembre 2014.
Le bénéfice de ce régime est subordonné à la condition que le cessionnaire s'engage à
transformer les locaux acquis en locaux à usage d'habitation dans un délai de trois ans à compter de la date de clôture de l'exercice au cours duquel l'acquisition est intervenue.
Actualité liée :
X
Document liés :
IS-BASE-20-10 : IS - Base d'imposition - Plus-value
bénéficiant d'un taux réduit d'imposition ou exonérées
IS-BASE-20-10-60 : IS - Base d'imposition - Plus-values de
cession de locaux à usage de bureaux ou à usage commercial destinés à être transformés en local d'habitation
IS-BASE-20-10-60-10 : IS - Base d'imposition - Plus-value
bénéficiant d'un taux réduit d'imposition ou exonérées - Plus-values de cession de locaux à usage de bureaux ou à usage commercial destinés à être transformés en local d'habitation - Champ
d'application
IS-BASE-20-10-60-20 : IS - Base d'imposition - Plus-values
de cession de locaux à usage de bureaux ou à usage commercial destinés à être transformés en local d'habitation - Modalités d'imposition - Engagement de transformation - Rupture de l'engagement et
conséquences
Signataire des commentaires liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2012-00056 | https://bofip.impots.gouv.fr/bofip/8294-PGP.html/identifiant=ACTU-2012-00056 | 2012-12-12 00:00:00 | da6fc871d46c5b2703b10af65f10f1641d1df38bbeabfd2f2599143a6b6a417f | [
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Séries / divisions :
IS - DECLA, IS, IS - AUT, BA - DECLA, BNC - DECLA, BIC - CHAMP, BIC - DECLA, IS - CHAMP, IS - BASE, IS - GEO, IS - GPE, TPS
- FPC, TFP - TVS, IF - CFE, PAT - TPC, TCAS - AUT, CF - CPF, CF-IOR, LETTRE.
Texte :
Le plan de classement et les documents liés composant la division IS-DECLA ont été corrigés pour distinguer les obligations
déclaratives de celles de paiement et faire ressortir celles pour les entreprises relevant de la Direction des Grandes Entreprises.
Les documents concernant les contributions et impositions liées à l'IS, telles que la contribution sociale sur l'IS ou
l'imposition forfaitaire annuelle des sociétés, sont désormais rattachés à une nouvelle division IS-AUT.
Les autres documents liés, qui n'appartiennent ni à la division IS-DECLA, ni à la nouvelle division IS-AUT, ont été
modifiés uniquement pour corriger les liens renvoyant vers les documents de ces deux divisions, dès lors que les identifiants juridiques ont changé pour correspondre à la nouvelle structuration.
D'un point de vue pratique, ces modifications agissent de la façon suivante sur le plan de classement :
I - Plan de la division IS-DECLA avant modification :
Régimes d'imposition et obligations déclaratives et de paiement
Titre 1 : Champ de compétence de la direction des grandes entreprises (DGE)
Chapitre 1 : Périmètre de compétence de la DGE
Chapitre 2 : Obligations déclaratives et de paiement des entreprises relevant de la DGE
Titre 2 : Modalités de paiement
Chapitre 1 : Impôt sur les sociétés
Section 1 : Versement d'acomptes provisionnels
Section 2 : Paiement du solde
Section 3 Cas particuliers de paiement
Chapitre 2 : Contribution sociale sur l'impôt sur les sociétés
Section 1 : Personnes morales assujetties ou exonérées
Section 2 : Modalités de calcul
Section 3 : Modalités de paiement
Section 4 : Cas particuliers du régime de groupe
Section 5 : Contrôle et contentieux
Chapitre 3 : Contribution exceptionnelle sur l'impôt sur les sociétés
Chapitre 4 : Imposition forfaitaire annuelle des sociétés
Section 1 : Champ d'application
Sous-section 1 : Personnes morales assujetties
Sous-section 2 : Exonérations liées à des dispositions de caractère conjoncturel
Section 2 : Fait générateur, liquidation et contentieux
Titre 3 : Obligations déclaratives
Chapitre 1 : Obligations fiscales et comptables
Section 1 : Obligations déclaratives relatives à la vie des sociétés
Section 2 : Obligations déclaratives relatives aux documents sociaux et documents annexes
Section 3 : Obligations déclaratives des collectivités publiques ou privées soumises à une taxation à l'IS atténuée
Section 4 : Obligations déclaratives relatives au lieu d'imposition
Chapitre 2 : Obligations comptables des sociétés et organismes sans but lucratif
II - Plan des division IS-DECLA et IS-AUT après modifications :
1) IS-DECLA :
Obligations déclaratives et de paiement
Titre 1 : Obligations déclaratives
Chapitre 1 : Obligations fiscales et comptables
Section 1 : Obligations déclaratives relatives à la vie des sociétés
Section 2 : Obligations déclaratives relatives aux documents sociaux et documents annexes
Section 3 : Obligations déclaratives des collectivités publiques ou privées soumises à une taxation à l'IS atténuée
Section 4 : Obligations déclaratives relatives au lieu d'imposition
Chapitre 2 : Obligations comptables des sociétés et organismes sans but lucratif
Titre 2 : Obligations de paiement
Chapitre 1 : Versement d'acomptes provisionnels
Chapitre 2 : Modalités de paiement du solde
Chapitre 3 : Cas particuliers de paiement
Titre 3 : Règles spécifiques aux entreprises relevant de la direction des grandes entreprises (DGE)
Chapitre 1 : Périmètre de compétence de la direction des grandes entreprises (DGE)
Chapitre 2 : Obligations déclaratives et de paiement des entreprises relevant de la direction des grandes entreprises (DGE)
2) IS-AUT
Contributions et impositions liées à l'IS
Titre 1 : Contribution sociale sur l'IS
Chapitre 1 : Personnes morales assujetties ou exonérées
Chapitre 2 : Modalités de calcul
Chapitre 3 : Modalités de paiement
Chapitre 4 : Cas particuliers du régime de groupe
Chapitre 5 : Contrôle et contentieux
Titre 2 : Contribution exceptionnelle sur l'IS
Titre 3 : Contribution additionnelle à l'IS au titre des montants distribués
Titre 4 : Imposition forfaitaire annuelle des sociétés
Chapitre 1 : Champ d'application
Section 1 : Personnes morales assujetties
Section 2 : Exonérations liées à des dispositions de caractère conjoncturel
Chapitre 2 : Fait générateur, liquidation et contentieux
Le tableau qui suit affiche la correspondance entre l'ancien et le nouvel identifiant juridique pour les documents dont
le positionnement a été modifié :
Ancien identifiant juridique
Ancien titre du document
Nouvel identifiant juridique
Nouveau titre du document
IS-DECLA-10
IS – Régimes d'imposition et obligations déclaratives et de paiement – Champ de compétence de la direction des grandes
entreprises (DGE)
IS-DECLA-30
Règles spécifiques aux entreprises relevant de la direction des grandes entreprises (DGE)
IS-DECLA-10-10
IS – Régimes d'imposition et obligations déclaratives et de paiement - Périmètre de compétence de la DGE
IS-DECLA-30-10
Périmètre de compétence de la direction des grandes entreprises (DGE)
IS-DECLA-10-20
IS – Régimes d'imposition et obligations déclaratives et de paiement - Obligations déclaratives et de paiement des
entreprises relevant de la DGE
IS-DECLA-30-20
Obligations déclaratives et de paiement des entreprises relevant de la direction des grandes entreprises (DGE)
IS-DECLA-20-10
IS – Régimes d'imposition et obligations déclaratives et de paiement – Impôt sur les sociétés
supprimé
supprimé
IS-DECLA-20-10-10
IS – Régimes d'imposition et obligations déclaratives et de paiement – Impôt sur les sociétés – Versement d'acomptes
provisionnels
IS-DECLA-20-10
IS - Obligations de paiement - Versement d'acomptes provisionnels
IS-DECLA-20-10-20
IS – Régimes d'imposition et obligations déclaratives et de paiement – Impôt sur les sociétés – Paiement du solde
IS-DECLA-20-20
IS - Modalités de paiement du solde
IS-DECLA-20-10-30
IS – Régimes d'imposition et obligations déclaratives et de paiement – Impôt sur les sociétés – Cas particuliers de
paiement
IS-DECLA-20-30
IS - Cas particuliers de paiement
IS-DECLA-20-20
IS – Régimes d'imposition et obligations déclaratives et de paiement – Contribution sociale sur l'impôt sur les sociétés
IS-AUT-10
IS - Contribution sociale sur l'IS
IS-DECLA-20-20-10
IS – Régimes d'imposition et obligations déclaratives et de paiement – Contribution sociale sur l'impôt sur les sociétés
– Personnes morales assujetties ou exonérées
IS-AUT-10-10
IS - Contribution sociale sur l'IS - Personnes morales assujetties ou exonérées
IS-DECLA-20-20-20
IS – Régimes d'imposition et obligations déclaratives et de paiement – Contribution sociale sur l'impôt sur les sociétés
– Modalités de calcul
IS-AUT-10-20
IS - Contribution sociale sur l'IS – Modalités de calcul
IS-DECLA-20-20-30
IS – Régimes d'imposition et obligations déclaratives et de paiement – Contribution sociale sur l'impôt sur les sociétés
– Modalités de paiement
IS-AUT-10-30
IS - Contribution sociale sur l'IS - Modalités de paiement
IS-DECLA-20-20-40
IS – Régimes d'imposition et obligations déclaratives et de paiement – Contribution sociale sur l'impôt sur les sociétés
– Cas particuliers du régime de groupe
IS-AUT-10-40
IS - Contribution sociale sur l'IS - Cas particuliers du régime de groupe
IS-DECLA-20-20-50
IS – Régimes d'imposition et obligations déclaratives et de paiement – Contribution sociale sur l'impôt sur les sociétés
– Contrôle et contentieux
IS-AUT-10-50
IS - Contribution sociale sur l'IS - Contrôle et contentieux
IS-DECLA-20-30
IS – Régimes d'imposition et obligations déclaratives et de paiement – Contribution exceptionnelle sur l'impôt sur les
sociétés
IS-AUT-20
IS - Contribution exceptionnelle sur l'IS
IS-DECLA-20-40
IS – Régimes d'imposition et obligations déclaratives et de paiement – Imposition forfaitaire annuelle des sociétés (IFA)
IS-AUT-40
IS - Imposition forfaitaire annuelle des sociétés (IFA)
IS-DECLA-20-40-10
IS – Régimes d'imposition et obligations déclaratives et de paiement – Imposition forfaitaire annuelle des sociétés –
Champ d'application
IS-AUT-40-10
IS - Imposition forfaitaire annuelle des sociétés (IFA) - Champ d'application
IS-DECLA-20-40-10-10
IS – Régimes d'imposition et obligations déclaratives et de paiement – Imposition forfaitaire annuelle des sociétés –
Personnes morales assujetties
IS-AUT-40-10-10
IS - Imposition forfaitaire annuelle des sociétés (IFA) - Personnes morales assujetties
IS-DECLA-20-40-10-20
IS – Régimes d'imposition et obligations déclaratives et de paiement – Imposition forfaitaire annuelle des sociétés –
Exonérations liées à des dispositions de caractère conjoncturel
IS-AUT-40-10-20
IS - Imposition forfaitaire annuelle des sociétés (IFA) - Exonérations liées à des dispositions de caractère conjoncturel
IS-DECLA-20-40-20
IS – Régimes d'imposition et obligations déclaratives et de paiement – Imposition forfaitaire annuelle des sociétés –
Fait générateur, liquidation et contentieux
IS-AUT-40-20
IS - Imposition forfaitaire annuelle des sociétés (IFA) - Fait générateur, liquidation et contentieux
IS-DECLA-30
IS – Régimes d'imposition et obligations déclaratives et de paiement – Obligations déclaratives
IS-DECLA-10
IS - Obligations déclaratives
IS-DECLA-30-10
IS – Régimes d'imposition et obligations déclaratives et de paiement – Obligations fiscales et comptables
IS-DECLA-10-10
IS - Obligations fiscales et comptables
IS-DECLA-30-10-10
IS – Régimes d'imposition et obligations déclaratives et de paiement – Obligations déclaratives relatives à la vie des
sociétés
IS-DECLA-10-10-10
IS – Obligations déclaratives relatives à la vie des sociétés
IS-DECLA-30-10-20
IS – Régimes d'imposition et obligations déclaratives et de paiement – Obligations déclaratives relatives aux documents
sociaux et documents annexes
IS-DECLA-10-10-20
IS - Obligations déclaratives relatives aux documents sociaux et documents annexes
IS-DECLA-30-10-30
IS – Régimes d'imposition et obligations déclaratives et de paiement – Obligations déclaratives des collectivités
publiques ou privées soumises à une taxation à l'IS atténuée
IS-DECLA-10-10-30
IS - Obligations déclaratives des collectivités publiques ou privées soumises à une taxation à l'IS atténuée
IS-DECLA-30-10-40
IS – Régimes d'imposition et obligations déclaratives et de paiement – Obligations déclaratives relatives au lieu
d'imposition
IS-DECLA-10-10-40
IS - Obligations déclaratives relatives au lieu d'imposition
IS-DECLA-30-20
IS – Régimes d'imposition et obligations déclaratives et de paiement – Obligations comptables des sociétés et
organismes sans but lucratif
IS-DECLA-10-20
IS - Obligations comptables des sociétés et organismes sans but lucratif
table de correspondance IS-DECLA
Actualité liée :
X
Documents liés :
BOI-IS-DECLA : IS - Obligations déclaratives et de paiement
BOI-IS-DECLA-10 : IS - Obligations déclaratives
BOI-IS-DECLA-10-10 : IS - Obligations fiscales et comptables
BOI-IS-DECLA-10-10-10 : IS - Obligations déclaratives relatives à la vie des sociétés
BOI-IS-DECLA-10-10-20 : IS - Obligations déclaratives relatives aux documents sociaux et documents annexes
BOI-IS-DECLA-10-10-30 : IS - Obligations déclaratives des collectivités publiques ou privées soumises à une taxation à
l'IS atténuée
BOI-IS-DECLA-10-10-40 : IS - Obligations déclaratives relatives au lieu d'imposition
BOI-IS-DECLA-10-20 : IS - Obligations comptables des sociétés et organismes sans but lucratif
BOI-IS-DECLA-20 : IS - Obligations de paiement
BOI-IS-DECLA-20-10 : IS - Obligations de paiement - Versement d'acomptes provisionnels
BOI-IS-DECLA-20-20 : IS - Modalités de paiement du solde
BOI-IS-DECLA-20-30 : IS - Cas particuliers de paiement
BOI-IS-DECLA-30 : Règles spécifiques aux entreprises relevant de la direction des grandes entreprises (DGE)
BOI-IS-DECLA-30-10 : Périmètre de compétence de la direction des grandes entreprises (DGE)
BOI-IS-DECLA-30-20 : Obligations déclaratives et de paiement des entreprises relevant de la direction des grandes
entreprises (DGE)
BOI-IS : IS - Impôts sur les sociétés
BOI-IS-AUT : IS - Contributions et impositions liées à l'IS
BOI-IS-AUT-10 : IS - Contribution sociale sur l'IS
BOI-IS-AUT-10-10 : IS - Contribution sociale sur l'IS - Personnes morales assujetties ou exonérées
BOI-IS-AUT-10-20 : IS - Contribution sociale sur l'IS – Modalités de calcul
BOI-IS-AUT-10-30 : IS - Contribution sociale sur l'IS - Modalités de paiement
BOI-IS-AUT-10-40 : IS - Contribution sociale sur l'IS - Cas particuliers du régime de groupe
BOI-IS-AUT-10-50 : IS - Contribution sociale sur l'IS - Contrôle et contentieux
BOI-IS-AUT-20 : IS - Contribution exceptionnelle sur l'IS (sera publié avec une prochaine actualité concernant
la prorogation de la contribution exceptionnelle sur l'IS et la création d'un versement anticipé)
BOI-IS-AUT-30 : IS - Contribution additionnelle à l'impôt sur les sociétés au titre des montants distribués
(sera publié avec une prochaine actualité concernant la contribution additionnelle à l'IS au titre des montants distribués)
BOI-IS-AUT-40 : IS - Imposition forfaitaire annuelle des sociétés (IFA)
BOI-IS-AUT-40-10 : IS - Imposition forfaitaire annuelle des sociétés (IFA) - Champ d'application
BOI-IS-AUT-40-10-10 : IS - Imposition forfaitaire annuelle des sociétés (IFA) - Personnes morales assujetties
BOI-IS-AUT-40-10-20 : IS - Imposition forfaitaire annuelle des sociétés (IFA) - Exonérations liées à des dispositions
de caractère conjoncturel
BOI-IS-AUT-40-20 : IS - Imposition forfaitaire annuelle des sociétés (IFA) - Fait générateur, liquidation et
contentieux
BOI-BA-DECLA-20 : BA - Obligations déclaratives - Régime du bénéfice réel normal
BOI-BNC-DECLA-10-30 : BNC - Régime de la déclaration contrôlée - Obligations déclaratives
BOI-BIC-CHAMP-80-20-20-20 : BIC - Champ d'application et territorialité - Exonérations relatives aux jeunes entreprises
innovantes (JEI) - Portée et calcul des allègements fiscaux
BOI-BIC-DECLA-30-10-10-20 : BIC - Obligations fiscales et comptables dans le cadre du régime du réel normal
d'imposition - Forme et contenu de la déclaration spéciale de résultats
BOI-BIC-DECLA-30-60-30-10 : BIC-Régimes d'imposition et obligations déclaratives - Obligations déclaratives -
Téléprocédures - Présentation de l'EDI - Fonctionnement de la filière EDI
BOI-BIC-DECLA-30-60-40 : BIC - Régimes d'imposition et obligations - Téléprocédures - Obligation de télétransmission
des déclarations de TVA, de CVAE et de résultats, et des règlements de TVA, d'IS, de TS et de CVAE
BOI-IS-CHAMP-10-50-10-40 : IS - Champ d'application et territorialité - Collectivités imposables - Organismes privés
autres que les sociétés, percevant des revenus patrimoniaux ne se rattachant pas à une activité lucrative
BOI-IS-CHAMP-10-50-20-20 : IS - Champ d'application et territorialité - Organismes privés autres que les sociétés,
réalisant des activités accessoires - Franchise
BOI-IS-CHAMP-50-30 : IS - Champ d'application et territorialité - Régimes particuliers - Sociétés unipersonnelles
d'investissement à risque (SUIR)
BOI-IS-BASE-60-10-50 : IS - Base d'imposition - Dispositifs particuliers - Bénéfices réalisés par l'intermédiaire
d'entreprises ou d'entités établies dans les pays à régime fiscal privilégié - Obligations déclaratives, contrôle fiscal, pénalités et recouvrement
BOI-IS-BASE-60-30 : IS - Base d'imposition - Autres dispositifs particuliers
BOI-IS-GEO-20-20 : IS - Régimes sectoriels - Entreprises d'assurance de dommages, taxes sur les excédents de provisions
BOI-IS-GPE-30-30-10 : IS - Régime fiscal des groupes de sociétés - Paiement de l'impôt sur les sociétés dans le cadre
du régime des groupes (sera publié avec une prochaine actualité concernant la contribution additionnelle à l'IS au titre des montants distribués )
BOI-IS-GPE-30-30-20 : IS - Régime fiscal des groupes de sociétés - Paiement de la contribution sociale dans le cadre du
régime des groupes (sera publié avec une prochaine actualité concernant la contribution additionnelle à l'IS au titre des montants distribués )
BOI-IS-GPE-30-30-40 : IS - Régime fiscal des groupes de sociétés - Paiement de l'imposition forfaitaire annuelle des
sociétés (IFA) dans le cadre du régime des groupes
BOI-IS-GPE-70 : IS - Régime fiscal des groupes de sociétés - Obligations déclaratives
BOI-IS-GPE-70-10 : IS - Régime fiscal des groupes de sociétés - Obligations déclaratives - Déclarations des filiales
BOI-TPS-FPC-40 : Participation des employeurs au financement de la formation professionnelle continue - Obligations
déclaratives, versement au Trésor, recouvrement, contrôle et contentieux (sera publié avec une prochaine actualité de mise à niveau des documents au plan formel)
BOI-TFP-TVS-30 : TFP - Taxe sur les véhicules des sociétés - Tarif, liquidation et paiement de la taxe sur les
véhicules des sociétés
BOI-IF-CFE-40-10 : Cotisation foncière des entreprises - Recouvrement
BOI-PAT-TPC-30 : PAT - Taxe sur la valeur vénale des immeubles des entités juridiques - Obligations déclaratives,
paiement, contrôle, sanctions et contentieux
BOI-TCAS-AUT-10 : TCAS - Taxes assimilées - Contributions alimentant le fonds commun des accidents du travail agricole
BOI-CF-IOR-50-10 : CF - Procédures de rectification et d'imposition d'office - Mise en oeuvre des procédures de
taxation ou d'évaluation d'office en cas de défaut ou dépôt tardif de déclaration (sera publié avec une prochaine actualité de mise à niveau des documents au plan formel)
BOI-CF-CPF-10 : CF - Obligations comptables liées au contrôle
BOI-LETTRE-000063 : Lettre - Modèle de pouvoir
Signataire des commentaires liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00068 | https://bofip.impots.gouv.fr/bofip/8340-PGP.html/identifiant=ACTU-2013-00068 | 2013-03-18 00:00:00 | 61f432638e28252d84d4097ccf42e2659eae36a6d39c33b1cfe20700e5d603ea | [
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Série / Divisions :
IS - DEF, IS - GPE
Texte :
L'article
24 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013 codifié aux troisième et quatrième alinéas du I de
l'article 209 du code général des impôts (CGI) aménage le mécanisme de report en avant des déficits.
En application du troisième alinéa du I de l'article 209 du CGI, l’imputation des déficits antérieurs sur le bénéfice
constaté au titre d'un exercice n’est possible qu’à hauteur d’un plafond égal à 1 000 000 € majoré d’un montant égal à un pourcentage du bénéfice imposable de l’exercice excédant cette première
limite. Pour les exercices clos à compter du 31 décembre 2012, ce pourcentage est ramené de 60 % à 50 %.
Par ailleurs, pour les exercices clos à compter du 31 décembre 2012, les sociétés bénéficiaires d'abandons de créances
consentis en application d'un accord constaté ou homologué dans les conditions prévues à l'article L. 611-8 du code de commerce ou
dans le cadre d'une procédure de sauvegarde, de redressement judiciaire ou de liquidation judiciaire ouverte à leur nom peuvent majorer du montant de cet abandon, la limite de 1 000 000 € mentionnée
au troisième alinéa du I de l'article 209 du CGI.
Actualité liée :
X
Documents liés :
BOI-IS-DEF-10 : IS - Déficits et moins-values nettes à long terme - Report en avant
BOI-IS-DEF-10-30 : IS - Déficits et moins-values nettes à long terme - Modalités de
report en avant des déficits
BOI-IS-GPE-20-10 : IS - Régime fiscal des groupes de sociétés - Détermination du
résultat d'ensemble et de la plus ou moins-value d'ensemble - Détermination des résultats propres
BOI-IS-GPE-30-10 : IS - Régime fiscal des groupes de sociétés - Imposition du résultat
d'ensemble et sort du déficit d'ensemble
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00089 | https://bofip.impots.gouv.fr/bofip/8391-PGP.html/identifiant=ACTU-2013-00089 | 2013-04-10 00:00:00 | a1ece6368e93d733d484754983113fc069248a394604a7a12082d45321ea9444 | [
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] |
Séries/ Divisions :
BIC-CHAMP
BIC-CHG
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 modifiés :
BIC-CHAMP-80 -10-10-20 : BIC - Champ d'application et territorialité - Exonérations – Entreprises ou activités implantées
dans certaines zones du territoire - Entreprises nouvelles - Caractère nouveau de l'activité et conditions de détention du capital
BIC-CHG-20-10-10 : BIC - Frais et charges - Distinction entre éléments d'actif et charges - Définition des actifs immobilisés - Définitions comptable et fiscale
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 | Bulletin officiel des finances publiques - impôts | ACTU-2012-00023 | https://bofip.impots.gouv.fr/bofip/8096-PGP.html/ACTU-2012-00023 | 2012-11-12 00:00:00 | 2bc768fa4f2a9da3464e0397cb2602ece829f62702e0b387d6602f9feb23b06c | [
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] |
Séries(s)/ Divisions(s) :
IR-RICI
TPS-TS
TVA-LIQ
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin de
rétablir la doctrine administrative telle qu'elle était avant l'ouverture au public du site. Les documents concernés sont recensés ci-après.
Actualités liées :
X
Documents modifiés :
BOI-IR-RICI-280-20-30 : IR - Crédit d'impôt afférent aux dépenses en faveur du développement durable - Taux du crédit
d'impôt
BOI-TPS-TS-10-10 : TPS - Taxe sur les salaires - Personnes imposables et personnes exonérées
BOI-TPS-TS-20-30 : TPS - Taxe sur les salaires - Base d'imposition - Cas particuliers
BOI-TVA-LIQ-30-20-60 : TVA - Taux réduit - Prestations de services - Transport de voyageurs | Bulletin officiel des finances publiques - impôts | ACTU-2012-00018 | https://bofip.impots.gouv.fr/bofip/8055-PGP.html/identifiant=ACTU-2012-00018 | 2012-10-29 00:00:00 | bbedde4910bbcedd298ff20517d85d0148a204dbf679bd7b1cc67fbbbdde55c3 | [
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] |
Série/Division :
CF-PGR, LETTRE
Texte :
Afin d'assurer aux contribuables une sécurité juridique plus grande,
l'article L. 21 B du livre des procédures fiscales (LPF) prévoit un contrôle sur demande en matière de donation et de
succession.
L'article 55 de la Loi n° 2011-1978 portant loi de
finances rectificative pour 2011 a pérennisé ce dispositif, initialement réservé aux successions ouvertes et aux donations consenties entre le 1er janvier 2009 et le 31 décembre 2011.
Actualité liée :
x
Documents Liés :
- BOI-CF-PGR-40 : CF - Autres garanties liées au contrôle ;
- BOI-CF-PGR-40-20 : CF - Autres garanties liées au contrôle - Contrôle à la demande des
déclarations de succession et des actes de mutation à titre gratuit ;
- BOI-LETTRE-000109 : Modèle de demande de contrôle d'une déclaration de succession ;
- BOI -LETTRE-000110 : Modèle de demande de contrôle d'un acte de mutation entre vifs.
Signataire des commentaires liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00015 | https://bofip.impots.gouv.fr/bofip/8411-PGP.html/identifiant=ACTU-2013-00015 | 2013-01-22 00:00:00 | f9a426eb74aafd433852b941c84a415a544b13595292c4609458bf0431683948 | [
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Séries / Divisions :
BIC - PTP, IS - BASE, IS - GPE
Texte :
L'article
23 de la loi n° 2012-1509 de finances pour 2013 du 29 décembre 2012 instaure un plafonnement des charges financières nettes des sociétés non membres d'un groupe fiscal dès lors qu'elles sont
supérieures à 3 M€. Ce dispositif est codifié à l'article 212 bis du code général des impôts (CGI).
Par ailleurs, l'article 23 précité instaure un mécanisme analogue de limitation des charges financières nettes pour les
sociétés membres d'un groupe fiscal, codifié à l'article 223 B bis du CGI.
Enfin, l'ordre d'application entre les différents mécanismes de limitation des charges financières est dorénavant précisé.
Les nouveaux commentaires figurant au BOI-IS-BASE-35-10, au BOI-IS-BASE-35-40, au BOI-IS-GPE-20-20-110
ainsi qu'au BOI-BIC-PTP-10-20-10-30 au I-B font l'objet d'une consultation publique du 29 mars 2013 au 26 avril 2013 inclus pour permettre aux personnes intéressées d'adresser leur remarques
éventuelles à l'administration.
Ces remarques doivent être formulées par courriel adressé à l'adresse suivante :
bureau.b1-dlf@dgfip.finances.gouv.fr.
Seules les contributions signées seront examinées.
Dès la présente publication, vous pouvez vous
prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Par ailleurs, le plan de classement et les documents liés qui composent la division IS-BASE ont été corrigés pour
distinguer les charges financières des autres charges.
Les documents des chapitres 3 et 5 du titre 3 qui concernaient les charges financières sont désormais rattachés au
nouveau titre 3.5 "charges financières" auquel s'intègrent les nouveaux commentaires relatifs au plafonnement global des charges financières nettes.
D'un point de vue pratique ces modifications agissent de la façon suivante sur le plan de classement :
I - Plan du titre 3 de la division IS-BASE avant modification :
Titre 3 : Charges
- Chapitre 1 : Frais d'acquisition de titres de participation
- Chapitre 2 : Rémunérations des dirigeants
Section 1 : Rémunération relative à l'exercice de l'activité de dirigeant
Section 2 : Jetons de présence
Section 3 : Autres sommes versées aux dirigeants ou à leur famille
- Chapitre 3 : Limitation des intérêts dans le cadre du dispositif de lutte contre la sous-capitalisation
Section 1 : Champ d'application du dispositif
Section 2 : Sommes et intérêts visés par le dispositif
Sous-section 1 : Sommes visées
Sous-section 2 : Intérêts visés
Section 3 : Situations de sous-capitalisation
Sous-section 1 : Présomption de sous-capitalisation
Sous-section 2 : Preuve contraire
Section 4 : Conséquences de la sous-capitalisation
Sous-section 1 : Conséquences au sein d'un groupe non intégré
Sous-section 2 : Conséquences au sein d'un groupe intégré
Section 5 : Exemple d'application du dispositif de sous-capitalisation
- Chapitre 4 : Bonis ristournés aux sociétaires d'organismes coopératifs, mutualistes et similaires
Section 1 : Sociétés coopératives de consommation
Section 2 : Sociétés coopératives ouvrières de production (SCOP)
Section 3 : Sociétés d'intérêt collectif agricole (SICA)
Section 4 : Autres organismes coopératifs, mutualistes ou similaires
Section 5 : Suppression ou limitation de la déductibilité des ristournes versées par certaines sociétés coopératives
- Chapitre 5 : Charges financières afférentes à l'acquisition de certains titres de participation
Section 1 : Champ d'application
Section 2 : Modalité de la réintégration et exception à la limitation de la déductibilité
II - Plan du nouveau titre 3.5 de la division IS-BASE :
Titre 3.5 : Charges financières
- Chapitre 1 : Articulation des différents mécanismes de limitation des charges financières
- Chapitre 2 : Limitation des intérêts dans le cadre du dispositif de lutte contre la sous-capitalisation
Section 1 : Champ d'application du dispositif
Section 2 : Sommes et intérêts visés par le dispositif
Sous-section 1 : Sommes visées
Sous-section 2 : Intérêts visés
Section 3 : Situations de sous-capitalisation
Sous-section 1 : Présomption de sous-capitalisation
Sous-section 2 : Preuve contraire
Section 4 : Conséquences de la sous-capitalisation
Sous-section 1 : Conséquences au sein d'un groupe non intégré
Sous-section 2 : Conséquences au sein d'un groupe intégré
Section 5 : Modalités d'application du dispositif de sous-capitalisation
- Chapitre 3 : Charges financières afférentes à l'acquisition de certains titres de participation
Section 1 : Champ d'application
Section 2 : Modalité de la réintégration et exception à la limitation de la déductibilité
- Chapitre 4 : Limitation de la déduction des charges financières nettes
III - Plan du titre 3 de la division IS-BASE après modification :
Titre 3 : Charges diverses
- Chapitre 1 : Frais d'acquisition de titres de participation
- Chapitre 2 : Rémunérations des dirigeants
Section 1 : Rémunération relative à l'exercice de l'activité de dirigeant
Section 2 : Jetons de présence
Section 3 : Autres sommes versées aux dirigeants ou à leur famille
- Chapitre 3 : Dettes salariales engagées par les groupements d'employeurs (en préparation, sera publié avec une
prochaine actualité)
- Chapitre 4 : Bonis ristournés aux sociétaires d'organismes coopératifs, mutualistes et similaires
Section 1 : Sociétés coopératives de consommation
Section 2 : Sociétés coopératives ouvrières de production (SCOP)
Section 3 : Sociétés d'intérêt collectif agricole (SICA)
Section 4 : Autres organismes coopératifs, mutualistes ou similaires
Section 5 : Suppression ou limitation de la déductibilité des ristournes versées par certaines sociétés coopératives
- Chapitre 5 : supprimé
IV - Enfin, le titre de la Section 8 du chapitre 2 du titre 2 de la division IS-GPE est modifié et une nouvelle
section est créée dans ce même chapitre :
Section 8 : Limitation de la déduction des charges financières liées à l'acquisition d'une société destinée à devenir
membre du groupe (dispositif de "l'amendement Charasse")
Sous-section 1 : Limitation de la déduction des charges financières liées à l'acquisition d'une société destinée à
devenir membre du groupe (dispositif de "l'amendement Charasse") - Champ d'application
Sous-section 2 : Limitation de la déduction des charges financières liées à l'acquisition d'une société destinée à
devenir membre du groupe (dispositif de "l'amendement Charasse") - Portée du dispositif
Sous-section 3 : Limitation de la déduction des charges financières liées à l'acquisition d'une société destinée à
devenir membre du groupe (dispositif de "l'amendement Charasse") - Situations particulières
Section 11 : Limitation de la déduction des charges financières nettes
V- Le tableau suivant affiche la correspondance entre l'ancien et le nouvel identifiant juridique pour les
documents dont le positionnement a été modifié :
Ancien identifiant juridique
Ancien titre du document
Nouvel identifiant juridique
Nouveau titre du document
IS-BASE-30-30
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation
IS-BASE-35-20
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation
IS-BASE-30-30-10
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Champ d'application du dispositif
IS-BASE-35-20-10
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Champ d'application du dispositif
IS-BASE-30-30-20
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Sommes et intérêts visés par le dispositif
IS-BASE-35-20-20
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Sommes et intérêts visés par le dispositif
IS-BASE-30-30-20-10
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Sommes visées
IS-BASE-35-20-20-10
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Sommes visées
IS-BASE-30-30-20-20
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Intérêts visés
IS-BASE-35-20-20-20
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Intérêts visés
IS-BASE-30-30-30
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de sous-capitalisation –
Situations de sous-capitalisation
IS-BASE-35-20-30
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de sous-capitalisation –
Situations de sous-capitalisation
IS-BASE-30-30-30-10
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Situations de sous-capitalisation – Présomption de sous-capitalisation
IS-BASE-35-20-30-10
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Situations de sous-capitalisation – Présomption de sous-capitalisation
IS-BASE-30-30-30-20
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Situations de sous-capitalisation – Preuve contraire
IS-BASE-35-20-30-20
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Situations de sous-capitalisation – Preuve contraire
IS-BASE-30-30-40
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de sous-capitalisation –
Conséquences de la sous-capitalisation
IS-BASE-35-20-40
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de sous-capitalisation –
Conséquences de la sous-capitalisation
IS-BASE-30-30-40-10
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Conséquences de la sous-capitalisation – Conséquences au sein d'un groupe non intégré
IS-BASE-35-20-40-10
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Conséquences de la sous-capitalisation – Conséquences au sein d'un groupe non intégré
IS-BASE-30-30-40-20
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Conséquences de la sous-capitalisation - Conséquences au sein d'un groupe intégré
IS-BASE-35-20-40-20
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Conséquences de la sous-capitalisation - Conséquences au sein d'un groupe intégré
IS-BASE-30-30-50
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Exemple d'application du dispositif de sous-capitalisation
IS-BASE-35-20-50
IS – Base d'imposition – Charges – Limitation des intérêts dans le cadre du dispositif de lutte contre la
sous-capitalisation – Modalités d'application du dispositif de sous-capitalisation
IS-BASE-30-50
IS – Base d'imposition – Charges financières afférentes à l'acquisition de certains titres de participation
IS-BASE-35-30
IS – Base d'imposition – Charges financières afférentes à l'acquisition de certains titres de participation
IS-BASE-30-50-10
IS - Base d'imposition - Charges financières afférentes à l'acquisition de certains titres de participation - Champ
d'application
IS-BASE-35-30-10
IS - Base d'imposition - Charges financières afférentes à l'acquisition de certains titres de participation - Champ
d'application
IS-BASE-30-50-20
IS – Base d'imposition – Charges financières afférentes à l'acquisition de certains titres de participation – Modalité
de la réintégration et exception à la limitation de la déductibilité
IS-BASE-35-30-20
IS – Base d'imposition – Charges financières afférentes à l'acquisition de certains titres de participation – Modalité
de la réintégration et exception à la limitation de la déductibilité
Actualité liée :
X
Documents liés :
BOI-BIC-PTP-10-20-10-30 : BIC - Intéressement et participation - Participation des
salariés aux résultats de l'entreprise - Régime fiscal de la participation au regard de l'employeur - Régime fiscal de la participation dans le cadre d'un groupe de sociétés
BOI-IS-BASE : IS - Base d'imposition
BOI-IS-BASE-30 : IS - Base d'imposition - Charges diverses
BOI-IS-BASE-35 : IS - Base d'imposition - Charges financières
BOI-IS-BASE-35-10 : IS – Base d'imposition - Charges financières - Articulation des
différents mécanismes de limitation des charges financières
BOI-IS-BASE-35-20 : IS – Base d'imposition – Charges – Limitation des intérêts dans le
cadre du dispositif de lutte contre la sous-capitalisation
BOI-IS-BASE-35-20-10 : IS – Base d'imposition – Charges – Limitation des intérêts dans
le cadre du dispositif de lutte contre la sous-capitalisation – Champ d'application du dispositif
BOI-IS-BASE-35-20-20 : IS – Base d'imposition – Charges – Limitation des intérêts dans
le cadre du dispositif de lutte contre la sous-capitalisation – Sommes et intérêts visés par le dispositif
BOI-IS-BASE-35-20-20-10 : IS – Base d'imposition – Charges – Limitation des intérêts
dans le cadre du dispositif de lutte contre la sous-capitalisation – Sommes visées
BOI-IS-BASE-35-20-20-20 : IS – Base d'imposition – Charges – Limitation des intérêts
dans le cadre du dispositif de lutte contre la sous-capitalisation – Intérêts visés
BOI-IS-BASE-35-20-30 : IS – Base d'imposition – Charges – Limitation des intérêts dans
le cadre du dispositif de sous-capitalisation – Situations de sous-capitalisation
BOI-IS-BASE-35-20-30-10 : IS – Base d'imposition – Charges – Limitation des intérêts
dans le cadre du dispositif de lutte contre la sous-capitalisation – Situations de sous-capitalisation – Présomption de sous-capitalisation
BOI-IS-BASE-35-20-30-20 : IS – Base d'imposition – Charges – Limitation des intérêts
dans le cadre du dispositif de lutte contre la sous-capitalisation – Situations de sous-capitalisation – Preuve contraire
BOI-IS-BASE-35-20-40 : IS – Base d'imposition – Charges – Limitation des intérêts dans
le cadre du dispositif de sous-capitalisation – Conséquences de la sous-capitalisation
BOI-IS-BASE-35-20-40-10 : IS – Base d'imposition – Charges – Limitation des intérêts
dans le cadre du dispositif de lutte contre la sous-capitalisation – Conséquences de la sous-capitalisation – Conséquences au sein d'un groupe non intégré
BOI-IS-BASE-35-20-40-20 : IS – Base d'imposition – Charges – Limitation des intérêts
dans le cadre du dispositif de lutte contre la sous-capitalisation – Conséquences de la sous-capitalisation - Conséquences au sein d'un groupe intégré
BOI-IS-BASE-35-20-50 : IS – Base d'imposition – Charges – Limitation des intérêts dans
le cadre du dispositif de lutte contre la sous-capitalisation – Modalités d'application du dispositif de sous-capitalisation
BOI-IS-BASE-35-30 : IS – Base d'imposition – Charges financières afférentes à
l'acquisition de certains titres de participation
BOI-IS-BASE-35-30-10 : IS - Base d'imposition - Charges financières afférentes à
l'acquisition de certains titres de participation - Champ d'application
BOI-IS-BASE-35-30-20 : IS – Base d'imposition – Charges financières afférentes à
l'acquisition de certains titres de participation – Modalité de la réintégration et exception à la limitation de la déductibilité
BOI-IS-BASE-35-40 : IS - Base d'imposition - Charges financières - Limitation de la
déduction des charges financières nettes
BOI-IS-GPE-20-20 : IS - Régime fiscal des groupes de société - Retraitements nécessaires
à la détermination du résultat et de la plus ou moins-value d'ensemble
BOI-IS-GPE-20-20-80 : IS - Régime fiscal des groupes de société - Retraitements
nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Limitation de la déduction des charges financières liées à l'acquisition d'une société destinée à devenir membre du
groupe (dispositif de "l'amendement Charasse")
BOI-IS-GPE-20-20-80-10 : IS - Régime fiscal des groupes de société - Retraitements
nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Limitation de la déduction des charges financières liées à l'acquisition d'une société destinée à devenir membre du
groupe (dispositif de "l'amendement Charasse") - Champ d'application
BOI-IS-GPE-20-20-80-20 : IS - Régime fiscal des groupes de société - Retraitements
nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Limitation de la déduction des charges financières liées à l'acquisition d'une société destinée à devenir membre du
groupe (dispositif de "l'amendement Charasse") - Portée du dispositif
BOI-IS-GPE-20-20-80-30 : IS - Régime fiscal des groupes de société - Retraitements
nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Limitation de la déduction des charges financières liées à l'acquisition d'une société destinée à devenir membre du
groupe (dispositif de "l'amendement Charasse") - Situations particulières
BOI-IS-GPE-20-20-110 : IS - Régime fiscal des groupes de société - Retraitements
nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble- Limitation de la déduction des charges financières nettes
Signataire des commentaires liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00082 | https://bofip.impots.gouv.fr/bofip/8429-PGP.html/identifiant=ACTU-2013-00082 | 2013-03-29 00:00:00 | 45ec95678bf54d8e4fdc200009b8e100ccb3393f60fb808199fe59ecf75dbd37 | [
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Série / Division :
TVA - DED
Texte :
Par un
arrêt n° 09VE03406 rendu le 14 juin 2011,
la Cour administrative d’appel de Versailles a considéré, dans le droit fil de la jurisprudence communautaire
(CJUE 7 octobre 2010,
aff. n° 53/09 et 55/09, 2e ch., Loyalty management U.K. Ltd et Baxi group Ltd), qu'un gestionnaire de programme de fidélité, qui agit en qualité de fournisseur, reçoit des enseignes adhérentes une
rémunération globale soumise à la TVA en contrepartie de sa prestation de gestion et de la refacturation à ces enseignes des cadeaux achetés pour leur compte. Il dispose ainsi du droit à déduction de
la TVA d'amont supportée lors de l'acquisition des biens destinés à être remis en cadeaux dans la mesure où il doit être considéré comme procédant à la livraison de ces mêmes biens à titre onéreux
pour le compte de l'enseigne commerciale. C'est en effet l'enseigne adhérente, et non le fournisseur, qui est regardée comme procédant en définitive à la libéralité.
Aussi, la doctrine exposée au § 290 du BOI-TVA-DED-30-30-50 précise les règles qui gouvernent la déductibilité de la taxe
ayant grevé les dépenses engagées par les opérateurs dans le cadre d'un programme de fidélisation de la clientèle.
Actualité(s) liée(s) :
X
Document lié :
BOI-TVA-DED-30-30-50 : TVA - Exclusions du droit à déduction - Limitations concernant certains biens et services cédés sans rémunération ou
moyennant une rémunération très inférieure à leur prix
Signataire du commentaire lié :
Jean-Pierre Lieb, Chef du Service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00078 | https://bofip.impots.gouv.fr/bofip/8637-PGP.html/identifiant=ACTU-2013-00078 | 2013-03-26 00:00:00 | 14e2e2b8c713a437f5dc38c19c25b4d1409b8f200bcc9b43504ecfe02d8a59ff | [
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] |
Série / Division :
BIC - CHG
Texte :
Des précisions sont apportées sur le traitement fiscal des frais de gestion refacturés en cas de prêt de main d’œuvre prévu
à l’article L. 8241-1 du code de travail.
Par ailleurs, la doctrine sur les entreprises, communautés, congrégations, associations et établissements utilisant le
concours bénévole de membres du clergé est mise à jour.
Actualité liée :
X
Document lié :
BOI-BIC-CHG-40-40-20 : BIC - Charges d'exploitation - Rémunérations des salariés autres que le conjoint
de l'exploitant individuel ou de l'associé d'une société - Rémunérations autres que les avantages en nature ou en argent
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00092 | https://bofip.impots.gouv.fr/bofip/8754-PGP.html/identifiant=ACTU-2014-00092 | 2014-03-25 00:00:00 | 205ef6eaf6405386b90bd51979976a03b960f0e761007bb68d38e789f32bc402 | [
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] |
Séries / Divisions :
BIC - PROV, IS - CHAMP, IS - RICI, TVA - DED, LETTRE
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-PROV-40-10-10 : BIC - Provisions pour dépréciation des immobilisations - conditions d'admission
BOI-IS-CHAMP-10-50-20-10 : IS - Champ d'application et territorialité - Collectivités imposables - Organismes privés autres
que les sociétés - Organismes réalisant des activités accessoires - Sectorisation ou filialisation
BOI-IS-RICI-30-10 : IS - Réductions et crédits d'impôt - Dispositif général d'imputation
BOI-TVA-DED-50-20-30-40 : TVA -Déductions - Modalités d'exercice du droit à déduction - Modalités et conditions du
remboursement de la TVA supportée en France par un assujetti établi hors de l'Union européenne
BOI-LETTRE-000084 : Désignation d'un mandataire en matière de remboursement de TVA (CGI, art. 271, V-d)
Signataire des commentaires liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00049 | https://bofip.impots.gouv.fr/bofip/8614-PGP.html/identifiant=ACTU-2013-00049 | 2013-02-25 00:00:00 | aa6b02ad2aaf2c3e49c4691fc2b1e29305f7a68d13a7333dd792c4c27f1b10be | [
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] |
Série / Division :
TVA - LIQ
Texte :
Afin de se mettre en conformité avec le droit communautaire, les taux réduits ne sont
plus applicables aux opérations relatives à certains produits (notamment, le latex, les animaux domestiques, les huiles végétales destinées à la fabrication d'agrocarburants).
Cette mesure s'applique aux opérations pour lesquelles le fait générateur intervient
à compter du 1er juillet 2014.
Actualité liée :
x
Documents liés :
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-30-10-20 : TVA - Liquidation - Taux réduits - Produits et
sous-produits d'origine agricole, de la pêche, de la pisciculture et de l'aviculture non transformés
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la Direction de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00234 | https://bofip.impots.gouv.fr/bofip/9083-PGP.html/identifiant=ACTU-2013-00234 | 2013-10-18 00:00:00 | 719780a2bfb6956917e084fce8c8ca2ea79ffe87c91996750d350ee60db24b58 | [
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Série / Division :
TCA - FIN
Texte :
Le seuil de capitalisation boursière relatif à la taxe sur les transactions financières
applicable depuis la deuxième loi de finances rectificatives pour l'année 2012 est rappelé.
Actualité liée :
X
Document lié :
BOI-TCA-FIN-10-10 : TCA - Taxe sur les transactions
financières - Taxe sur les acquisitions de titres de capital ou assimilés - Champ d'application
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00265 | https://bofip.impots.gouv.fr/bofip/9202-PGP.html/identifiant=ACTU-2013-00265 | 2013-12-17 00:00:00 | 3d8ef8a870077858a24b3e9a390db576a00b8f295ab6bc2455921d860a80f68e | [
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] |
Séries / Divisions :
IR - RICI, LETTRE, ANNX
Texte :
L'article
6 de la loi n° 2013-619 du 16 juillet 2013 portant diverses dispositions d'adaptation au droit de l'Union européenne dans le domaine du développement durable a étendu, à compter de l'imposition
des revenus de l'année 2013, le champ d'application du crédit d'impôt aux dépenses de diagnostics préalables aux travaux prescrits aux propriétaires d'habitation au titre du IV de
l'article L. 515-16 du code de l'environnement, dans le cadre d'un plan de prévention des risques technologiques (PPRT).
Par ailleurs,
l'article
9 de la loi n° 2013-619 du 16 juillet 2013 portant diverses dispositions d'adaptation au droit de l'Union européenne dans le domaine du développement durable a mis en place une participation,
codifiée sous le I bis de l'article L. 515-19 du code de l'environnement, des exploitants des installations à l'origine du
risque technologique et des collectivités territoriales ou leurs groupements au financement des diagnostics préalables aux travaux et des travaux prescrits par un PPRT.
Conformément aux dispositions de l'article
200 quater A du CGI, dans sa rédaction issue de l'article 9 de la loi n° 2013-619 du 16 juillet 2013 portant diverses dispositions d'adaptation au droit de l'Union européenne dans le domaine du
développement durable, les participations versées en application du I bis de l'article L. 515-19 du code de l'environnement ne sont pas déduites de la base du crédit d'impôt. De même, aucune reprise
du crédit d'impôt n'est pratiquée lorsque les sommes remboursées ont été versées au titre des participations précitées.
Enfin, le second alinéa du 6 de l'article 200
quater A du CGI, dans sa rédaction issue de
l'article
17 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, simplifie les obligations déclaratives des contribuables en supprimant l'obligation de joindre à la déclaration
des revenus les pièces justificatives (factures, attestations) des dépenses réalisées pour le bénéfice du crédit d'impôt. Désormais, les contribuables doivent seulement être en mesure de présenter, à
la demande de l'administration, ces pièces justificatives.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-290 : IR - Crédit d'impôt afférent aux dépenses en faveur de l'aide aux
personnes
BOI-IR-RICI-290-10 : IR - Crédit d'impôt afférent aux dépenses en faveur de l'aide aux
personnes - Champ d'application
BOI-IR-RICI-290-20 : IR - Crédit d'impôt afférent aux dépenses en faveur de l'aide aux
personnes - Détermination du montant du crédit d'impôt
BOI-IR-RICI-290-30 : IR – Crédit d'impôt afférent aux dépenses en faveur de l'aide aux
personnes - Modalités d'application du crédit d'impôt
BOI-LETTRE-000225 : LETTRE - IR - Modèle d'engagement de location pour bénéficier du
crédit d'impôt prévu à l'article 200 quater A du CGI (dispositif PPRT)
BOI-ANNX-000017 : ANNEXE - IR - Présentation schématique du crédit d'impôt prévu à l'article 200 quater A du CGI
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00039 | https://bofip.impots.gouv.fr/bofip/9217-PGP.html/identifiant=ACTU-2014-00039 | 2014-02-11 00:00:00 | 6a9ba26ea7cfdc89ece18d0b3b3a0ba6b292f3326259fb1f73b38b6ab2ab3ed3 | [
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] |
Série / Division :
DJC - OA
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-DJC-OA-30 : Dispositions juridiques Communes - Organismes agréés - Avantages attachés à l'adhésion à un centre de
gestion ou à une association agréés
Signataire du document lié :
Jean-Luc Barçon-Maurin, sous-directeur des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2013-00274 | https://bofip.impots.gouv.fr/bofip/9222-PGP.html/identifiant=ACTU-2013-00274 | 2013-12-30 00:00:00 | 3ed7b02429e4cb958ba209112f2275d9b94f0d4340dbdff2bfd3fe788cd405e2 | [
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] |
Série / Division :
REC - GAR
Texte :
La Cour de cassation a jugé que le cautionnement hypothécaire consenti par tous les associés d'une société civile
immobilière sur son unique bien immobilier, en garantie d'un prêt qui n'entre pas dans son objet social, n'est valide que s'il n'est pas contraire à son intérêt social
(Cass. civ., arrêt du 12 septembre 2012,
n°11-17948).
Actualité liée :
X
Document lié :
BOI-REC-GAR-20-40-10-10 : REC - Sûretés et garanties du recouvrement - Cautionnement -
Règles de validité de droit commun des contrats
Signataire du document lié :
Jean-Luc Barçon-Maurin, Sous-directeur des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2014-00032 | https://bofip.impots.gouv.fr/bofip/9223-PGP.html/identifiant=ACTU-2014-00032 | 2014-02-05 00:00:00 | b5e0a9b535f50e8963c24b52fe39feb181687fd29419489ea1b793fa6efca06c | [
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] |
Série/division:
BIC - RICI
Texte:
L'article
71 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 a modifié l'assiette du crédit d'impôt recherche (CIR) en assouplissant, d'une part, la condition relative au maintien de
l'effectif du personnel salarié de l'entreprise pour bénéficier du doublement du montant des dépenses de personnel qui se rapportent à des personnes titulaires d'un doctorat ou d'un diplôme
équivalent, et d'autre part, en harmonisant les règles de territorialité applicables aux dépenses de protection industrielle éligibles au CIR.
Ces nouvelles dispositions sont applicables aux crédits d'impôt calculés au titre des dépenses exposées à compter du 1er
janvier 2014.
Un ensemble de clarifications doctrinales est également apporté s'agissant des documents liés suivants:
- BOI-BIC-RICI-10-10-20 : précisions sur la comptabilisation du crédit d'impôt recherche et intégration de la
RM Feltesse n° 12558, JO AN du 19 mars 2013 p. 3058 ;
- BOI-BIC-RICI-10-10-20-10 : actualisations relatives aux amortissements des immobilisations affectées à la recherche ;
- BOI-BIC-RICI-10-10-20-30 et BOI-BIC-RICI-10-10-30-20 précisions relatives aux dépenses de recherche externalisées et aux
subventions.
Actualité liée:
X
Documents liés:
BOI-BIC-RICI-10-10-20 : Réductions et crédits d'impôt - Crédits d'impôt - Crédit d'impôt
recherche - Dépenses de recherche éligibles
BOI-BIC-RICI-10-10-20-10 : Réductions et crédits d'impôt - Crédits d'impôt recherche -
Dépenses de recherche éligibles - Amortissements des immobilisations affectées à la recherche
BOI-BIC-RICI-10-10-20-20 : Réductions et crédits d'impôt - Crédits d'impôt - Crédit
d'impôt recherche - Dépenses de recherche éligibles - Dépenses de personnel et de fonctionnement
BOI-BIC-RICI-10-10-20-30 : Réductions et crédits d'impôt - Crédits d'impôt recherche -
Dépenses de recherche éligibles - Dépenses confiées hors de l'entreprise
BOI-BIC-RICI-10-10-20-40 : Réductions et crédits d'impôt - Crédits d'impôt recherche -
Dépenses de recherche éligibles relatives aux brevets et certificats d'obtention végétale
BOI-BIC-RICI-10-10-30-20 : Réductions et crédits d'impôt - Crédit d'impôt recherche -
Détermination du crédit - Modalités de calcul particulières
BOI-BIC-RICI-10-10-45-20 : Réductions et crédits d'impôt - Crédits d'impôt recherche -
cas des PME réalisant certaines dépenses d'innovation - détermination de la fraction de crédit d'impôt
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00101 | https://bofip.impots.gouv.fr/bofip/9237-PGP.html/identifiant=ACTU-2014-00101 | 2014-04-04 00:00:00 | 793134f16679afbdedf527ebecfb1f8acf4e3119c47519702e8801119a79cb84 | [
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] |
Séries / divisions :
RSA - CHAMP, RSA - BASE, IR - BASE, IR - RICI
Texte :
Sont mis à jour pour l'imposition des revenus au titre de 2013 :
- le montant minimum et le plafond de l'abattement de 10 % pour frais professionnels, soit 424 €
(931 € pour certains demandeurs d'emploi) et 12 097 € ;
- le montant horaire du Smic pour le calcul de l'abattement forfaitaire des assistantes
maternelles, soit 9,43 € ;
- la limite d'exonération des rémunérations perçues par les étudiants et les apprentis, soit
respectivement 4 291 € et 17 163 €.
Par ailleurs, sont ajoutés les commentaires relatifs aux dispositions prévues par
l'article
26 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 concernant :
- la suppression de l'exonération prévue par le 3° de
l'article 81 du code général des impôts(CGI) du salaire différé versé aux héritiers ou conjoints d'héritiers d'exploitants
agricoles lorsqu'ils continuent de participer directement et gratuitement à l'exploitation après le 30 juin 2014;
- la suppression de la déduction prévue par les 2° quater et 2° quinquies de
l'article 83 du CGI des intérêts de certains emprunts, pour les emprunts contractés à compter du 1er janvier 2017
(BOI-RSA-BASE-30-40).
Enfin,
l'article
26 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 proroge jusqu'en 2014 la possibilité, pour les bénéficiaires d'un régime de retraite complémentaire PREFON, COREM
ou CRH, de déduire des cotisations excédentaires dans la limite de deux années de rachats de droits (BOI-IR-BASE-20-50-30 au § 20).
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-CHAMP-10-30-20 : RSA - Champ d'application - Définition des revenus
imposables - Traitements publics et privés - Rémunérations de certaines fonctions privées
BOI-RSA-CHAMP-20-50-50 : RSA - Champ d'application - Éléments du revenu
imposable - Exonérations diverses
BOI-RSA-BASE-30-40 : RSA - Base d'imposition des traitements, salaires et revenus
assimilés - Charges déductibles du revenu brut - Intérêts d'emprunts
BOI-RSA-BASE-30-40-10 : RSA - Base d'imposition des traitements, salaires et revenus
assimilés - Charges déductibles du revenu brut - Intérêts d'emprunts - Souscription au capital de sociétés nouvelles ou souscription de parts de SCOP issues de la transformation de sociétés
BOI-RSA-BASE-30-50-10 : RSA - Base d'imposition des traitements, salaires et revenus
assimilés - Charges déductibles du revenu brut - Dépenses professionnelles des salariés - Conditions générales de déduction
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%
BOI-IR-BASE-20-50-30 : IR - Base d'imposition - Cotisations d'épargne retraite -
Modalités particulières relatives à la limite de déduction et obligations déclaratives
BOI-IR-RICI-130-20 : IR - Réduction d'impôt accordée au titre d'emprunts souscrits pour
la reprise d'une entreprise - Modalités d'application - Obligations déclaratives et justifications - Remise en cause et perte du droit à réduction d'impôt
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00068 | https://bofip.impots.gouv.fr/bofip/9246-PGP.html/identifiant=ACTU-2014-00068 | 2014-03-06 00:00:00 | 0eb9e77b6b3d14c1187676b8c461917fbf56cfb3536c04f1ac6e120f8dc327be | [
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] |
Séries / Divisions :
RFPI - BASE, RFPI - SPEC
Texte :
Le c du 2° du I de
l'article 31 du code général des impôts (CGI) autorise la déduction des dépenses d'amélioration afférentes aux propriétés
rurales bâties autres que les locaux d'habitation, à condition que ces dépenses soient non rentables, c'est-à-dire non susceptibles d'entraîner une augmentation du fermage et qu'elles aient été
effectivement supportées par le propriétaire.
S'agissant des propriétés rurales non bâties, le c quater du 2° du I de l'article 31 du CGI autorise la
déduction des dépenses d'amélioration effectivement supportées par le propriétaire, qu'elles soient rentables ou non, la condition tenant au caractère non rentable de ces dépenses ayant été supprimée
par
l'article
84 de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006.
Par ailleurs, les
articles L. 411-69 du code rural et de la pêche maritime à
L. 411-77 du code rural et de la pêche maritime disposent que le preneur qui a, par son travail ou par ses
investissements, apporté des améliorations au fonds loué a droit, à l'expiration du bail, à une indemnité due par le bailleur.
L'article L.411-76 du code rural et de la pêche maritime prévoit que ce dernier peut demander le remboursement
de cette indemnité au preneur entrant.
Le traitement fiscal de cette indemnité et de son remboursement est mis en cohérence avec les règles de
déductibilité des dépenses d'amélioration qu'elle couvre.
Ainsi, si l'indemnité versée par le bailleur au preneur sortant indemnise celui-ci d'améliorations qui
auraient été déductibles si les dépenses de l'espèce avaient été exposées par le bailleur lui-même, son montant peut être déduit des revenus fonciers de ce dernier. Corrélativement, son remboursement
au bailleur par le preneur entrant qui succède au preneur indemnisé doit être ajouté par le bailleur à ses revenus fonciers et soumis à l'impôt sur le revenu.
En revanche, si l'indemnité versée par le bailleur au preneur sortant couvre des dépenses d'amélioration
non déductibles, son montant ne peut être déduit des revenus fonciers du bailleur et son remboursement, par le preneur entrant n'est pas dans le champ de l'impôt sur le revenu.
Actualité liée :
X
Documents liés :
BOI-RFPI-BASE-10-10 : RFPI - Revenus fonciers - Revenus bruts
imposables - Loyers ou fermages
BOI-RFPI-BASE-20-20 : RFPI - Revenus fonciers - Charges déductibles -
Indemnités d'éviction et frais de relogement
BOI-RFPI-SPEC-10 : RFPI - Revenus fonciers - Régimes spéciaux - Propriétés
rurales
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00041 | https://bofip.impots.gouv.fr/bofip/9324-PGP.html/identifiant=ACTU-2014-00041 | 2014-02-14 00:00:00 | 0718d82b7e4c927e0da785cc02c2844eec5b700ada25853e458bced14323c222 | [
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] |
Série / Division :
ENR - DMTG
Texte :
Un document du Bulletin officiel des finances publiques est modifié afin de rétablir la doctrine
administrative telle qu'elle était avant l'ouverture au public du site.
Le document concerné est recensé ci-après.
Actualité liée :
x
Document lié :
BOI-ENR-DMTG-10-20-40-10 : ENR - Mutations à titre gratuit - Successions - Champ d'application des droits de mutation par
décès : exonérations et régimes spéciaux - Transmission des parts ou actions de société ayant une activité industrielle, commerciale, artisanale, agricole ou libérale
Signataire du document lié :
Jean-pierre Lieb, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2014-00043 | https://bofip.impots.gouv.fr/bofip/9386-PGP.html/identifiant=ACTU-2014-00043 | 2014-02-17 00:00:00 | cf5a4fa530ce022d083b5370c7ddee008526d1c32ea96e17e516442037eaaa1e | [
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] |
Série - Divisions :
TVA - CHAMP, TVA - LIQ
Texte :
L'article
21 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015 a supprimé l'impôt sur les spectacles sur les réunions sportives et, corrélativement, l'exonération de TVA dont bénéficiaient
les droits d'entrée à ces réunions en application du 3° de l'article 261 E du CGI. Ces droits d'entrée sont désormais soumis
au taux réduit de TVA de 5,5%.
Actualité liée :
10/10/2014 : TVA - Exonération de TVA des droits d'entrée aux réunions sportives effectivement soumis à l'impôt sur les spectacles
Documents liés :
BOI-TVA-CHAMP-30-10-10 : TVA - Champ d'application et territorialité - Opérations
exonérées en régime intérieur - Exonérations tendant à éviter une double imposition
BOI-TVA-LIQ-30-20-40 : TVA - Liquidation - Taux - Prestations de services imposables au
taux réduit - Spectacles.
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la Direction de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00051 | https://bofip.impots.gouv.fr/bofip/9846-PGP.html/identifiant=ACTU-2015-00051 | 2015-03-04 00:00:00 | c8543864d172bed81ba3b9a8bd8e169927e07d634fd117523a86a94ccb84b26a | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00262 | https://bofip.impots.gouv.fr/bofip/9762-PGP.html/identifiant=ACTU-2014-00262 | 2014-11-17 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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Série / Division :
RPPM - RCM
Texte :
Le document lié ci-dessous a été complété d’un paragraphe mentionnant la possibilité pour les entreprises d'investissement
établies dans un autre État de l'Union européenne ou partie à l'Espace Économique Européen de gérer des plans d'épargne en actions (PEA) et des PEA dédiés au financement des petites et moyennes
entreprises et entreprises de taille intermédiaire (« PEA-PME »). Ces plans détenus à l'étranger sont soumis à l'ensemble des règles de droit interne français.
Actualité liée :
X
Document lié :
BOI-RPPM-RCM-40-50-10 : RPPM- Revenus de capitaux mobiliers, gains et
profits assimilés - Régimes particuliers - Plan d'épargne en actions (PEA) - Ouverture du PEA
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00035 | https://bofip.impots.gouv.fr/bofip/9941-PGP.html/identifiant=ACTU-2015-00035 | 2015-02-10 00:00:00 | b98d7f9af4139f243c4449bff9eaa60e646bb4fee678104045c1c22eeb439eca | [
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] |
Série / Divisions :
TVA - LIQ, TVA - SECT
Texte :
L'article
22 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015 étend l'application du taux réduit de 5,5% de taxe sur la valeur ajoutée (TVA) prévu par le I de
l'article 278-0 bis du code général des impôts (CGI) aux livraisons d’œuvres d'art effectuées par leur auteur ou ses
ayants droit auparavant soumises au taux réduit de 10 % (CGI, art. 278 septies, 2°).
Actualité liée :
X
Documents liés :
BOI-TVA-LIQ-30-10-60 : TVA - Liquidation - Autres biens et opérations soumis
aux taux réduits
BOI-TVA-SECT-90-40 : TVA - Régimes sectoriels - Biens d'occasion, œuvres
d'art, objets de collection ou d'antiquité - Dispositions particulières applicables aux œuvres d'art, objets de collection ou d'antiquité
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00057 | https://bofip.impots.gouv.fr/bofip/9947-PGP.html/identifiant=ACTU-2015-00057 | 2015-03-04 00:00:00 | 8ecd9ac449aa25587d9ea22e594cebe986a65c5108e31467f98e0f5abdf674a9 | [
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] |
Séries / Divisions :
IR - BASE, IR - DECLA, IR - DOMIC, RSA - GEO, RPPM - RCM, RPPM - PVBMI, BNC - SECT, IF - TH, PAT - ISF
Texte :
Le Bulletin officiel des finances publiques - Impôts a été mis à jour des dispositions de
l'article
10 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013 et de
l'article
17 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014.
La présente publication se substitue aux commentaires précédemment mis en
consultation publique du 14 octobre 2014 au 14 novembre 2014.
Elle intègre les précisions doctrinales apportées suite aux observations formulées dans le cadre de cette consultation.
Ces précisions concernent notamment :
- les conditions de justification de la durée de détention des titres cédés aux fins de bénéficier du dispositif
d'abattement pour durée de détention ;
- les modalités d’appréciation et de justification du respect du quota d’investissement auquel sont soumis certains
organismes de placement collectif pour faire bénéficier à leurs porteurs de parts ou actionnaires personnes physiques de l'abattement pour durée de détention de droit commun ;
- les conditions d’application du dispositif d'abattement renforcé pour durée de détention applicable aux gains de cession
de titres d'une PME de moins de dix ans à la date de souscription des titres cédés ;
- les conditions d'application des abattements fixe et proportionnel prévu à
l'article 150-0 D ter du code général des impôts (CGI) pour les gains de cession de titres de PME réalisés par les
dirigeants de société lors de leur départ à la retraite ;
- les modalités de calcul de la durée de détention des titres pour le bénéfice des abattements pour durée de détention
lors de la cession d’actions, droits ou titres reçus à l'occasion d'opérations ayant bénéficié d'un sursis d'imposition dans l'hypothèse où les actions, parts, droits ou titres remis à l'échange ont
été souscrits à des dates différentes.
En outre, ces commentaires intègrent les dispositions résultant de
l’article
88 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014.
Cet article :
- aménage le champ de l'abattement pour durée de détention prévu au 1 de
l'article 150-0 D du CGI pour les gains réalisés à compter du 1er janvier 2014 ;
- prévoit la taxation des gains nets retirés par les particuliers lors du rachat de leurs parts ou actions par la société
émettrice suivant le régime des gains de cession de valeurs mobilières et droits sociaux prévu à l'article 150-0 A et suivants
du CGI.
Cette disposition s'applique aux opérations de rachats réalisées à compter du
1er janvier 2015.
Enfin, compte tenu du nouveau régime d'imposition des gains nets de cessions de valeurs mobilières et de droits sociaux
applicable depuis le 1er janvier 2013, des précisions sont apportées pour l'application, en matière d'impôt de solidarité sur la fortune, des dispositions du 2 du II de
l'article 885-0 V bis du CGI concernant le dispositif "ISF PME".
Actualité liée :
14/10/2014 : IR - RPPM - Consultation publique - Réforme du régime d'imposition des gains nets de cession de titres réalisés par des particuliers -
Imposition au barème progressif de l'impôt sur le revenu des gains nets de cession de titres et de certaines distributions perçues des OPCVM et de certains placements collectifs - Mise en place
d'abattements pour durée de détention de droit commun et renforcés (Loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, art. 10 et Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014,
art.17)
Documents liés :
BOI-IR-BASE-20-20 : IR - Base d'imposition - Charges déductibles du revenu brut global -
Déductibilité partielle de la contribution sociale généralisée (CSG)
BOI-IR-DECLA-20-10-20 : IR - Établissement de l'impôt - Obligations déclaratives -
Déclaration d'ensemble
BOI-IR-DECLA-20-20 : IR - Établissement de l'impôt - Obligations déclaratives -
Déclarations complémentaires à la déclaration d'ensemble
BOI-IR-DOMIC-10-20-20-60 : IR - Situations particulières liées au domicile -
Application du droit interne en l'absence de conventions fiscales internationales - Modalités d'imposition - Retenues et prélèvements applicables sur les revenus et profits du patrimoine mobilier
BOI-RSA-GEO-40-10-30-30 : RSA - Exonération et régimes territoriaux - Salariés «
impatriés » - Salariés dont la prise de fonctions en France est intervenue à compter du 1er janvier 2008 - Exonération de certaines plus-values de cession de valeurs mobilières et de droits sociaux
BOI-RPPM-RCM-10-20-30 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés
- Champ d'application - Revenus distribués et assimilés de source française - Revenus exceptionnels distribués en cours de société à la suite d'une modification du pacte social
BOI-RPPM-RCM-10-20-30-20 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Revenus distribués et assimilés de source française - Revenus exceptionnels distribués en cours de société à la suite d'une modification du pacte social - Rachat par
une société de ses propres actions ou parts d'intérêts
BOI-RPPM-PVBMI-10-10-10 : RPPM - Plus-values sur biens meubles incorporels - Opérations
imposables - Cessions et opérations assimilées
BOI-RPPM-PVBMI-10-10-30 : RPPM - Plus-values sur biens meubles incorporels - Opérations
imposables - Distributions imposables dans la catégorie des plus-values mobilières
BOI-RPPM-PVBMI-10-20 : RPPM - Plus-values sur biens meubles incorporels - Opérations
exonérées
BOI-RPPM-PVBMI-10-30-10 : RPPM - Plus-values sur biens meubles incorporels - Règles
générales d'imposition des personnes
BOI-RPPM-PVBMI-10-30-20 : RPPM - Plus-values sur biens meubles incorporels - Règles de
territorialité
BOI-RPPM-PVBMI-20-10-10-10 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Prix de cession proprement dit
BOI-RPPM-PVBMI-20-10-10-20 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Complément du prix de cession
BOI-RPPM-PVBMI-20-10-20-10 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Prix d'acquisition à titre onéreux - Règles générales
BOI-RPPM-PVBMI-20-10-40 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Calcul de la plus-value de cession - Prise en compte des moins-values
BOI-RPPM-PVBMI-20-20 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattement pour durée de détention de droit commun
BOI-RPPM-PVBMI-20-20-10 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattement pour durée de détention de droit commun - Champ d'application
BOI-RPPM-PVBMI-20-20-20-10 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattement pour durée de détention de droit commun - Modalités d'application - Assiette et taux
BOI-RPPM-PVBMI-20-20-20-20 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattement pour durée de détention de droit commun - Modalités d'application - Décompte de la durée de détention
BOI-RPPM-PVBMI-20-30 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattements pour durée de détention renforcés
BOI-RPPM-PVBMI-20-30-10 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattements pour durée de détention renforcés - Abattement pour durée de détention applicable aux gains de cession de titres d'une PME de moins de dix ans à la date de la souscription
ou d'acquisition des titres
BOI-RPPM-PVBMI-20-30-20 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattements pour durée de détention renforcés - Abattement pour durée de détention applicable aux gains de cession de titres à l'intérieur du groupe familial
BOI-RPPM-PVBMI-20-30-30 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattements pour durée de détention renforcés - Abattements pour durée de détention applicables aux gains de cession de titres de PME réalisés par les dirigeants lors de leur départ à
la retraite
BOI-RPPM-PVBMI-20-30-30-10 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattements pour durée de détention renforcés - Abattements pour durée de détention applicables aux gains de cession de titres de PME réalisés par les dirigeants de sociétés lors de
leur départ à la retraite - Champ d'application
BOI-RPPM-PVBMI-20-30-30-20 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattements pour durée de détention renforcés - Abattements pour durée de détention applicables aux gains de cession de titres de PME réalisés par les dirigeants lors de leur départ à
la retraite - Conditions tenant à la société dont les titres ou droits sont cédés
BOI-RPPM-PVBMI-20-30-30-30 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattements pour durée de détention renforcés - Abattements pour durée de détention applicables aux gains de cession de titres de PME réalisés par les dirigeants lors de leur départ à
la retraite - Conditions tenant aux titres ou droits cédés
BOI-RPPM-PVBMI-20-30-30-40 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattements pour durée de détention renforcés - Abattements pour durée de détention applicables aux gains de cession de titres de PME réalisés par les dirigeants lors de leur départ à
la retraite - Conditions tenant au cédant
BOI-RPPM-PVBMI-20-30-40 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattements pour durée de détention renforcés - Dispositions communes
BOI-RPPM-PVBMI-20-30-40-10 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattements pour durée de détention renforcés - Dispositions communes - Gains et distributions exclus du champ d'application des abattements
BOI-RPPM-PVBMI-20-30-40-20 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattements pour durée de détention renforcés - Dispositions communes - Condition tenant à la justification de la durée de détention
BOI-RPPM-PVBMI-20-30-40-30 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattements pour durée de détention renforcés - Dispositions communes - Modalités de calcul des abattements
BOI-RPPM-PVBMI-30-10-10 : RPPM - Plus-values sur biens meubles incorporels - Modalités
d'imposition - Règles générales de détermination du fait générateur
BOI-RPPM-PVBMI-30-10-20 : RPPM - Plus-values sur biens meubles incorporels - Modalités
d'imposition - Fait générateur - Régime du sursis d'imposition
BOI-RPPM-PVBMI-30-20 : RPPM - Plus-values sur biens meubles incorporels - Modalités
d'imposition - Imposition au barème progressif de l'impôt sur le revenu ou à un taux forfaitaire
BOI-RPPM-PVBMI-40-10-10 : RPPM - Plus-values sur biens meubles incorporels -
Obligations déclaratives des contribuables - Règles générales
BOI-RPPM-PVBMI-40-30-30-20 : RPPM - Plus-values sur biens meubles incorporels -
Obligations déclaratives des intermédiaires financiers - Nature des opérations ou revenus à déclarer - Partie 2
BOI-RPPM-PVBMI-60-10 : RPPM - Plus-values sur biens meubles incorporels - Régimes
d'imposition des parts ou actions de « carried interest » issus de l'article 15 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009
BOI-RPPM-PVBMI-60-20 : RPPM - Plus-values sur biens meubles incorporels - Régime
applicable aux parts ou actions de « carried interest » créées ou émises jusqu'au 29 juin 2009
BOI-BNC-SECT-70-10-20-10 : BNC - Régimes sectoriels - Imposition des plus-values
consécutives à une restructuration de sociétés civiles professionnelles (SCP)
BOI-IF-TH-10-50-30-20 : IF - TH - Champ d'application - Exonérations et dégrèvements
liés aux revenus - Conditions d'application relatives aux ressources
BOI-PAT-ISF-30-10-40 : PAT - ISF - Assiette - Patrimoine à prendre en considération -
Obligations des membres du foyer fiscal
BOI-PAT-ISF-40-30-30-10 : PAT - ISF - Calcul de l'impôt - Modalités d'application de la
réduction d'impôt au titre des souscriptions au capital des PME et titres participatifs de sociétés coopératives
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2015-00071 | https://bofip.impots.gouv.fr/bofip/9956-PGP.html/identifiant=ACTU-2015-00071 | 2015-03-20 00:00:00 | e68e57183b0bf465c991575c750edf6b1cdfb14527109573ad319748e4a6be4c | [
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] |
Séries / Divisions :
IR - PAS ; RSA - CHAMP
Texte :
En application des dispositions du 1° de l'article 81
du code général des impôts (CGI), les indemnités de fonction perçues par les élus locaux sont exonérées à concurrence d'un montant égal à l'indemnité versée aux maires des communes de moins de 500
habitants en cas de mandat unique ou, en cas de cumul de mandats, à une fois et demie ce même montant.
L'article
4 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 majore cette exonération pour les élus titulaires d'un mandat indemnisé dans une commune de moins de 3 500 habitants à condition
qu'ils n'aient pas bénéficié du remboursement des frais de transport et de séjour prévu à l'article L.
2123-18-1 du code général des collectivités territoriales (CGCT).
Les indemnités de fonction perçues par ces élus sont ainsi exonérées à concurrence d'un montant égal à 125 % de l'indemnité
versée aux maires des communes de moins de 1 000 habitants.
Cette disposition s'applique aux indemnités de fonction perçues à compter du
1er janvier 2018.
Actualité liée :
X
Documents liés :
BOI-IR-PAS-20-10-10 : IR - Prélèvement à la source de l'impôt sur le revenu - Calcul
du prélèvement - Assiette du prélèvement - Assiette de la retenue à la source
BOI-RSA-CHAMP-20-10 : RSA - Champ d’application des traitements, salaires et revenus
assimilés - Éléments du revenu imposable - Rémunération principale des personnes en activité
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00177 | https://bofip.impots.gouv.fr/bofip/11888-PGP.html/identifiant=ACTU-2019-00177 | 2019-09-03 00:00:00 | f216b74bf7f3de34dae2cef23cac022ed54d7337836a6a76b77e913bdc7f3ee3 | [
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] |
Séries / Division :
DAE, CF - INF
Texte :
L'article
5 de la loi n° 2018-727 du 10 août 2018 pour un État au service d'une société de confiance instaure une réduction de moitié du montant de l'intérêt de retard, codifiée au V de
l'article 1727 du code général des impôts, lorsque le contribuable de bonne foi dépose spontanément une déclaration
rectificative et paie les droits correspondants.
Des précisions sont apportées sur les modalités d'application de ces nouvelles dispositions relatives à
l'exercice du droit à l'erreur en matière fiscale.
Par ailleurs, ces documents sont modifiés par
l'article
55 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificatives pour 2017 qui fixe le taux de l'intérêt de retard à 0,20 % courant du 1er janvier 2018 au 31 décembre 2020.
Actualité liée :
X
Documents liés :
BOI-DAE : Droit à l’erreur
BOI-DAE-10 : Droit à l’erreur - Exercice du droit à l’erreur en matière
fiscale
BOI-DAE-20 : Droit à l’erreur - Dispositions fiscales intégrant le
droit à l'erreur
BOI-DAE-20-10 : Droit à l’erreur - 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-10-10-20 : CF - Infractions et sanctions - Infractions et
pénalités fiscales communes à tous les impôts - Calcul de l'intérêt de retard
BOI-CF-INF-10-30 : CF - Infractions et sanctions - Infractions et
pénalités fiscales communes à tous les impôts - Infractions relatives au recouvrement
Signataire des documents liés :
Édouard Marcus, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2019-00186 | https://bofip.impots.gouv.fr/bofip/11917-PGP.html/identifiant=ACTU-2019-00186 | 2019-10-02 00:00:00 | 4458f42b58f33bf57d49a104ab894ae72bde7a2586b9a742ac0d023ea13e8416 | [
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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 30 juin 2019 au 29 septembre 2019.
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-2019-00162 | https://bofip.impots.gouv.fr/bofip/11984-PGP.html/identifiant=ACTU-2019-00162 | 2019-07-24 00:00:00 | 29c03edc314de9e664cb94237f4ad1837d5174b181d7abfc2b3dcb476863b90a | [
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] |
Série / Division :
TFP - PYL
Texte :
Conformément à l’article 1519 A du code général des
impôts (CGI), les montants de l’imposition forfaitaire annuelle sur les pylônes sont révisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés
bâties constatée au niveau national.
Le coefficient de variation entre 2018 et 2019 est de 1,0474265.
Les montants de l'imposition forfaitaire sur les pylônes au titre de 2020 sont donc ceux appliqués au titre de
2019 multipliés par ce coefficient.
Ils sont par conséquent fixés à :
- 2 543 € en ce qui concerne les pylônes supportant des lignes électriques dont la tension est
comprise entre 200 et 350 kilovolts ;
- 5 080 € en ce qui concerne les pylônes supportant des lignes électriques dont la tension est
supérieure à 350 kilovolts.
Par ailleurs, il est apporté des précisions concernant les installations de type charpentes (portiques)
qui, sous certaines conditions, ne doivent pas être considérées comme des pylônes au sens de l’article 1519 A du CGI.
Actualité liée :
X
Document lié :
BOI-TFP-PYL : TFP - Imposition forfaitaire sur les pylônes
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00011 | https://bofip.impots.gouv.fr/bofip/12177-PGP.html/identifiant=ACTU-2020-00011 | 2020-01-22 00:00:00 | ba77c084113bf277db82117d38aa6af67b501834be9f590e4f87d5450641b92e | [
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Séries / Divisions :
IR - BASE ; RSA - CHAMP ; RSA - BASE ; RSA - ES
Texte :
1/ Aux termes de l'article 162 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises (PACTE), les entreprises sont autorisées, même en l'absence de versement du salarié, à effectuer dans un plan d'épargne entreprise (PEE) :
- des versements pour l'acquisition d'actions ou de certificats d'investissement émis par l'entreprise. Cet abondement unilatéral, qui ne peut excéder 2 % du montant du plafond annuel de la sécurité sociale (PASS) est, dans cette même limite, exonéré d'impôt sur le revenu en application du a du 18° de l'article 81 du code général des impôts (CGI) ;
- le versement de sommes issues d'un engagement de partage des plus-values de cession de titres pris dans les conditions prévues au chapitre XI du titre III du livre II du code de commerce. Cet abondement unilatéral, qui ne peut excéder 30 % du montant du PASS, est, dans cette même limite, exonéré d'impôt sur le revenu en application de l'article 80 sexdecies du CGI.
2/ L'article 29 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 abroge, pour l'établissement de l'impôt sur le revenu, les dispositifs optionnels d'étalement :
- de la fraction imposable des indemnités de départ volontaire en retraite ou de mise à la retraite et des droits inscrits sur un compte épargne temps (CET) versés sur un PEE ou sur un plan d'épargne pour la retraite collectif (PERCO) (CGI, art. 163 A) ;
- de l'indemnité compensatrice de délai-congé (ou préavis) (CGI, art. 163 quinquies).
Cette disposition s'applique à compter de l’imposition des revenus de l'année 2020. Les options exercées au titre des revenus perçus jusqu'au 31 décembre 2019 continuent toutefois de produire leurs effets pour la durée restant à courir.
Actualité(s) liée(s) :
x
Document(s) lié(s) et Document(s) lié(s) soumis à consultation publique :
BOI-IR-BASE-10-10-10-30 : IR - Base d'imposition - Détermination du revenu brut global - Détermination du revenu net catégoriel - Caractéristiques du revenu net catégoriel - Revenu annuel
BOI-RSA-CHAMP-20-30-40 : RSA - Champ d'application des traitements, salaires et revenus assimilés - Éléments du revenu imposable - Revenus accessoires - Compte épargne-temps
BOI-RSA-CHAMP-20-40-10-20 : RSA - Champ d'application des traitements, salaires et revenus assimilés - Éléments du revenu imposable - Sommes perçues en fin d'activité - Sommes perçues en cas de rupture du contrat de travail - Principe d'assujettissement des indemnités
BOI-RSA-BASE-20-10 : RSA - Base d'imposition des traitements, salaires et revenus assimilés - Détermination du revenu brut - Éléments constitutifs et période d'imposition
BOI-RSA-ES-10-30-10 : RSA - Épargne salariale et actionnariat salarié - L'épargne salariale - Plan d'épargne d'entreprise (PEE) - Régime fiscal des bénéficiaires
Signataire(s) du(des) document(s) lié(s) :
Bruno Mauchauffée, Adjoint au Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00220 | https://bofip.impots.gouv.fr/bofip/12430-PGP.html/ACTU-2020-00220-7 | 2020-07-28 00:00:00 | 0985a73a256af94afd51e8a02a62f4ca46cabf9f1a96939a7762f967b81e7921 | [
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] |
Série / Division :
TVA - LIQ
Texte :
Des précisions sont apportées sur l'application du taux réduit de taxe sur la valeur ajoutée (TVA) de 5,5 % prévu au d du 2° du A de l'article 278-0 bis du code général des impôts (CGI) à certaines opérations portant sur les pompes à insuline.
Il est ainsi admis, au-delà des opérations de location et de réparation portant sur ces pompes, que soient également soumises au taux de 5,5 % l’ensemble des prestations énumérées aux codes 1131170 et 1146183 de la liste des produits et prestations (LPP) prévue à l’article L. 165-1 du code de la sécurité sociale, notamment les formations initiales et continues.
Actualité liée :
X
Document lié :
BOI-TVA-LIQ-30-10-50 : TVA - Liquidation - Taux réduits - Appareillages et équipements spéciaux pour personnes handicapées
Signataire du document lié :
Matthieu Deconinck, sous-directeur de la fiscalité des transactions, de la fiscalité énergétique et environnementale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00242 | https://bofip.impots.gouv.fr/bofip/12494-PGP.html/ACTU-2020-00242-4 | 2020-09-23 00:00:00 | 33c90d47aa041a9dc77dd85974437bedf7b13ad12ea1d178cc8ade8c59967720 | [
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Série / Division :
BAREME
Texte :
À la suite d'une erreur, la mise en ligne le 30 décembre 2019 du document lié est remplacée par la présente publication.
Actualité liée :
30/12/2019 : TCA - Contributions sur les boissons non alcooliques - Transfert du contrôle et du recouvrement des taxes sur les boissons non alcooliques à la DGFIP (loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, art. 199) - Publication professionnelle
Document lié :
BOI-BAREME-000038 : BAREME - TCA - Barème des contributions sur les boissons non alcooliques
Signataire(s) du(des) document(s) lié(s) :
Matthieu Deconinck, sous-directeur de la fiscalité des transactions, de la fiscalité énergétique et environnementale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00280 | https://bofip.impots.gouv.fr/bofip/12577-PGP.html/ACTU-2020-00280 | 2020-11-23 00:00:00 | f9a1cc3381dc3c8d827aecb8b76a9ef4707cad6e895f90525417ff6627469215 | [
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] |
Série / Division :
RPPM - PVBMI
Texte :
En vertu de l'article 150-0 D du
code général des impôts, l'abattement pour durée de détention s'applique aux gains nets retirés de cession à titre onéreux ou de rachat de parts ou d'actions d'organismes de placement collectif
(fonds communs de placement et sociétés d'investissement à capital variable) sous réserve qu'ils emploient, sauf exception, plus de 75% de leurs actifs en parts ou actions de sociétés.
Le document publié le 20 mars 2015 (cf. actualité liée) prévoit qu'en présence d'un organisme à
compartiments, ce quota s'apprécie globalement au niveau de l'organisme. La présente publication vise à lever les ambiguïtés nées de cette précision. En effet, le respect du quota d'investissement
considéré s'apprécie par compartiment, chaque compartiment constituant un fonds distinct au sens du code monétaire et financier.
Actualité liée :
20/03/2015 : IR - RPPM - PAT - Régime d'imposition des gains nets de cession de titres réalisés
par des particuliers - Mise à jour suite à consultation publique et suite à l'adoption de l'article 88 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 (CGI, art. 150-0 D
et CGI, art. 150-0 A)
Documents liés :
BOI-RPPM-PVBMI-20-20-10 : RPPM - Plus-values sur biens meubles incorporels - Base
d'imposition - Abattement pour durée de détention de droit commun - Champ d'application
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00099 | https://bofip.impots.gouv.fr/bofip/10064-PGP.html/identifiant=ACTU-2015-00099 | 2015-04-20 00:00:00 | 8bd57bea21860a03ba27fb76c23bf9fd4702c5fea35b73fd4130238e81f694d1 | [
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] |
Série / Division :
RSA - CHAMP
Texte :
La limite d’exonération des salaires versés aux apprentis prévue à
l'article 81 bis du code général des impôts n'est pas proratisée en fonction de la durée de la période d'apprentissage dans
l'année.
Les commentaires contraires exprimés au X-B-2 § 430 du document lié BOI-RSA-CHAMP-20-50-50 dans sa version
publiée le 17 février 2017 ou antérieurement ne trouvent donc à s'appliquer ni à compter de l'imposition des revenus de l'année 2017 ni aux litiges en cours ou à naître.
Actualité liée :
X
Document lié :
BOI-RSA-CHAMP-20-50-50 : RSA - Champ d'application - Éléments du revenu
imposable - Exonérations diverses
Signataire du document lié :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2018-00009 | https://bofip.impots.gouv.fr/bofip/11145-PGP.html/identifiant=ACTU-2018-00009 | 2018-01-26 00:00:00 | 41f1e401a50c75081e0b4e76477084299d562b7b977ceb82b9d1ee7fce3e2d09 | [
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] |
Série / Division :
BIC - BASE
Texte :
L'article 39 decies C du code général des impôts 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.
L'article 143 de la loi n°2020-1721 du 29 décembre 2020 de finances pour 2021 proroge ce dispositif jusqu'au 31 décembre 2024.
Actualité liée :
X
Document 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 propres
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00021 | https://bofip.impots.gouv.fr/bofip/12758-PGP.html/ACTU-2021-00021 | 2021-01-13 00:00:00 | 91dda73d7b29dfb26de94ecb5f3bdbf4a4cc917a56fd4d47ee3879a3d71c4b9a | [
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] |
Séries / Divisions :
BA-REG ; BA-BASE ; BIC-PVMV
Texte :
L'article 11 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 abaisse de cinq à trois le coefficient multiplicateur prévu au VI de l’article 69 du CGI, applicables aux recettes agricoles des exploitants réalisant des opérations d’élevage ou de culture pour le compte de tiers (à façon) pour la détermination du régime d’imposition ainsi que du régime d’exonération sous conditions de recettes des plus-values professionnelles prévu à l’article 151 septies du CGI.
Le nouveau coefficient s’applique pour la détermination des recettes prises en compte pour l'imposition des revenus réalisés au titre de l'année 2020 et des années suivantes pour les exploitants soumis au régime des micro-exploitations, ou au titre des exercices clos à compter du 31 décembre 2020 pour les exploitants relevant d'un régime réel d'imposition.
Actualité liée :
X
Documents liés :
BOI-BA-REG-10-20-20 : BA - Régimes d'imposition - Détermination des recettes à retenir pour l'appréciation du régime d'imposition applicable - Cas particuliers
BOI-BA-BASE-20-20-10 : BA - Base d'imposition - Régimes réels d'imposition - Produits de l'exploitation
BOI-BIC-PVMV-40-10-10-20 : BIC - Plus-values et moins-values - Régimes particuliers - Exonération des plus-values réalisées par les petites entreprises - Conditions d'application de l'exonération
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00147 | https://bofip.impots.gouv.fr/bofip/13016-PGP.html/ACTU-2021-00147 | 2021-03-31 00:00:00 | 29c1dba7a661536eac2871047b8ff185422072cff00d9b8bdfc6b4be67725e0a | [
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] |
Séries / Divisions :
IR - BASE ; IR - PAS ; BA - REG ; BA - BASE ; BNC - CHAMP ; BNC - BASE ; BNC - SECT ; BNC - DECLA ; BIC - BASE ; DJC - OA ; DJC - EXPC
Texte :
Le 1° du 7 de l'article 158 du code général des impôts (CGI) prévoit que les revenus passibles de l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non-commerciaux, ou des bénéfices agricoles, réalisés par des contribuables soumis à un régime réel d’imposition, sont majorés de 25 % lorsque leurs titulaires :
- ne sont pas adhérents d’un organisme de gestion agréé, ou assimilés, directement, ou par l’intermédiaire d’une société ou d’un groupement soumis au régime fiscal des sociétés de personnes ;
- ne font pas non plus appel aux services d’un professionnel de l’expertise comptable autorisé à ce titre par l’administration fiscale et ayant conclu avec cette dernière une convention en application de l'article 1649 quater L et de l'article 1649 quater M du CGI ;
- ne font pas non plus appel à un certificateur à l’étranger, autorisé à ce titre par l’administration fiscale, et ayant conclu avec cette dernière une convention en application de l’article 1649 quater N du CGI, pour les seuls revenus de source étrangère provenant d’un État membre de l’Union européenne (UE) ou d’un autre État partie à l’accord sur l’Espace économique européen (EEE) ayant conclu avec la France une convention d’assistance administrative en vue de lutter contre la fraude et l’évasion fiscales.
L'article 34 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 prévoit une suppression progressive de cette majoration sur trois ans :
- pour l'imposition des revenus de l'année 2020, la majoration est fixée à 20 % ;
- pour l'imposition des revenus de l'année 2021, la majoration est fixée à 15 % ;
- pour l'imposition des revenus de l'année 2022, la majoration est fixée à 10 % ;
- à compter de l'imposition des revenus de l'année 2023, la majoration est supprimée.
Actualité liée :
X
Documents liés :
BOI-IR-BASE-10-10 : IR - Base d'imposition - Détermination du revenu brut global - Détermination du revenu net catégorielBOI-IR-BASE-10-10-20 : IR - Base d'imposition - Détermination du revenu brut global - Détermination du revenu net catégoriel - MajorationBOI-IR-PAS-20-10-20-20 : IR - Prélèvement à la source de l'impôt sur le revenu - Calcul du prélèvement - Assiette du prélèvement - Assiette de l'acompte - Règles particulières aux revenus imposables dans les catégories BIC, BA ou BNCBOI-BA-REG-40-20 : BA - Régimes d'imposition - Changement de régime d'imposition - Passage d'un régime de bénéfice réel au régime micro-BABOI-BA-BASE-20-10-10 : BA - Base d'imposition - Régimes réels d'imposition - Principes généraux - Période d'imposition et détermination du bénéfice imposableBOI-BA-BASE-30-10-30 : BA - Base d'imposition - Abattement sur les bénéfices des jeunes agriculteurs - Modalités d'application et remise en causeBOI-BNC-CHAMP-10-30-50 : BNC - Champ d'application - Activités et revenus imposables - Administrateurs, assurances, commissairesBOI-BNC-BASE-10-10 : BNC - Base d'imposition - Règles de détermination du bénéfice imposable - Bénéfice netBOI-BNC-DECLA-10-40 : BNC - Régimes d'imposition et obligations déclaratives - Régime de la déclaration contrôlée - Associations agréées des membres de professions libérales et des titulaires de charges et officesBOI-BNC-SECT-40 : BNC - Régimes sectoriels - Médecins conventionnésBOI-BIC-BASE-10 : BIC - Base d'imposition - Définition du résultat imposableBOI-BIC-BASE-10-20 : BIC - Base d'imposition - Définition de la part de bénéfices imposables en cas de participations dans une société de personnesBOI-BIC-BASE-10-20-10 : BIC - Base d'imposition - Définition du résultat imposable - Définition de la part de bénéfices imposables en cas de participations dans une société de personnes - Règles généralesBOI-BIC-BASE-10-20-20 : BIC - Base d'imposition - Définition du résultat imposable - Définition de la part de bénéfices imposables en cas de participations dans une société de personnes - Précisions sur les copropriétés de navires de commerce et les copropriétés d'étalonBOI-DJC-OA-20-10-40 : DJC - Organismes agréés - Fonctionnement des organismes agréés - Obligation de télétransmissionBOI-DJC-OA-20-30-10-20 : DJC - Organismes agréés - Fonctionnement des organismes agréés - Les adhérents - Portée de l'adhésionBOI-DJC-OA-30 : DJC - Organismes agréés - Avantages attachés à l'adhésion à un centre de gestion, à une association ou à un organisme mixte de gestion agréésBOI-DJC-EXPC-20 : DJC - Les professionnels de l'expertise comptable - Régime d'autorisation et de conventionnementBOI-DJC-EXPC-20-30 : DJC - Les professionnels de l'expertise comptable - Régime d'autorisation et de conventionnement - La lettre de missionBOI-DJC-EXPC-20-40-20 : DJC - Les professionnels de l'expertise comptable - Régime d'autorisation et de conventionnement - Obligations du professionnel de l'expertise comptable - obligations de télétransmission
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00106 | https://bofip.impots.gouv.fr/bofip/12892-PGP.html/ACTU-2021-00106 | 2021-05-12 00:00:00 | 126a4220efbf0e23e3ff606a011fd4fa91e9823612f4dd54157f227ace8cac70 | [
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] |
Série / Division :
BIC - RICI
Texte :
La présente publication commente les ajustements successifs du dispositif de crédit d’impôt pour investissements en Corse, opérés depuis la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises (dite loi PACTE).
Le dispositif de crédit d'impôt prévu à l'article 244 quater E du code général des impôts (CGI) a fait l'objet de plusieurs aménagements dans le cadre de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises, la loi n° 2019-1479 du 29 décembre 2019 de finances pour 2020, la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020 et la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021.
L’article 12 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises modifie les modalités de calcul de l’effectif salarié ainsi que de gel des effets de seuils pour le bénéfice du taux de 30 %. L’entrée en vigueur de cette mesure a été décalée par l’article 41 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 et s’applique aux exercices clos à compter du 1er janvier 2020.
L’article 57 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a introduit une mesure transitoire s’agissant de l’exclusion des meublés de tourisme adoptée par la loi de finances pour 2019.
L’article 46 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020 a prorogé le dispositif jusqu’au 31 décembre 2023.
L’article 24 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 a étendu le bénéfice du crédit d’impôt aux travaux de construction et de rénovation des établissements de santé privés réalisés pour l'exercice de l'activité mentionnée à l'article L. 6111-1 du code de la santé publique.
Par ailleurs, afin de faciliter la mise en œuvre du dispositif, diverses précisions sont également apportées sur les investissements éligibles ainsi que les cas de reprise du crédit d'impôt.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10-60 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour investissements réalisés et exploités par les PME en Corse
BOI-BIC-RICI-10-60-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour investissements réalisés et exploités par les PME en Corse - Entreprises éligibles
BOI-BIC-RICI-10-60-15 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour investissements réalisés et exploités par les PME en Corse - Investissements éligibles
BOI-BIC-RICI-10-60-15-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour investissements réalisés et exploités par les PME en Corse - Investissements éligibles selon leur nature ou leur utilisation
BOI-BIC-RICI-10-60-15-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour investissements réalisés et exploités par les PME en Corse - Investissements éligibles - Les autres conditions d'éligibilité des investissements
BOI-BIC-RICI-10-60-17 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour investissements réalisés et exploités par les PME en Corse - Exercice d'une option ou obtention d'un agrément
BOI-BIC-RICI-10-60-20-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour investissements réalisés et exploités par les PME en Corse - Modalités d'application et remise en cause du crédit d'impôt - Modalités d'application
BOI-BIC-RICI-10-60-20-20 : BIC - Crédit d'impôt pour investissements réalisés et exploités par les PME en Corse - Remise en cause
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00223 | https://bofip.impots.gouv.fr/bofip/13213-PGP.html/ACTU-2021-00223 | 2021-08-25 00:00:00 | 77a6f53024cd8eb4938b93cfbf5a5441b2e2a67a88ed82038c182f1e9c2671dc | [
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] |
Série / Division :
CF - IOR
Texte :
Des précisions sont apportées sur la mise en œuvre de la procédure de traitement informatique prévue au a du II de l’article L. 47 A du livre des procédures fiscales (LPF) ainsi que sur les modalités d’application de la sanction en cas de non-respect des dispositions de l’article L. 47 A du LPF.
L'article 4 de la loi n° 2018-898 du 23 décembre 2018 relative à la lutte contre la fraude a modifié la procédure de contrôle inopiné informatique afin de permettre à l’administration d’utiliser sa copie de fichiers lorsqu’elle souhaite réaliser des traitements informatiques.
Actualité liée :
X
Documents liés :
BOI-CF-IOR-60-40-30 : CF - Procédures de rectification et d'imposition d'office - Contrôle des comptabilités informatisées - Mise en œuvre de traitements informatiques
BOI-CF-IOR-60-40-40 : CF - Procédures de rectification et d'imposition d'office - Contrôle des comptabilités informatisées - Copie et emport de fichiers informatiques lors d'un contrôle inopiné
Signataire des documents liés :
Stéphane Créange, sous-directeur du service de la sécurité juridique et du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2020-00312 | https://bofip.impots.gouv.fr/bofip/12677-PGP.html/ACTU-2020-00312 | 2021-01-13 00:00:00 | 987954acfcc732cc038d7286a32b0648ff5e87ce20b27e881e61b437032a314e | [
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Série / Division :
REC - GAR
Texte :
Depuis le 1er juillet 2019, le seuil de publicité obligatoire du privilège du Trésor est fixé à 200 000 € par le décret n° 2019-683 du 28 juin 2019 relatif au seuil de publicité obligatoire du privilège du Trésor pour les créances mentionnées à l'article 1929 quater du code général des impôts et aux articles 379 et 379 bis du code des douanes.
Cette augmentation de seuil s'applique notamment aux créances mentionnées à l’article 1929 quater du code général des impôts (CGI).
Depuis le 1er janvier 2020, lorsque les dettes fiscales dues par un redevable dépassent le seuil de 200 000 € (en droits, pénalités et frais), au dernier jour de chaque semestre civil, la publicité du privilège du Trésor doit être effectuée dans le mois suivant.
Par ailleurs, aucune publicité du privilège du Trésor ne doit être faite lorsque le redevable a déposé une réclamation régulière portant sur le bien-fondé ou le montant des impositions mises à sa charge assortie d’une demande de sursis de paiement.
Ces nouvelles règles s'appliquent notamment aux créances mentionnées à l’article 1929 quater du CGI.
Actualité liée :
X
Documents liés:
BOI-REC-GAR-10-10-30 : REC - Sûretés et garanties du recouvrement - Sûretés réelles - Privilèges - Publicité du privilège du Trésor
BOI-REC-GAR-10-10-30-10 : REC - Sûretés et garanties du recouvrement - Sûretés réelles - Privilèges - Publicité du privilège du Trésor - Champ d'application
BOI-REC-GAR-10-10-30-20 : REC - Sûretés et garanties du recouvrement - Sûretés réelles - Privilèges - Publicité du privilège du Trésor - Mise en œuvre
BOI-REC-GAR-10-10-30-30 : REC - Sûretés et garanties du recouvrement - Sûretés réelles - Privilèges - Publicité du privilège du Trésor - Effets
Signataire des documents liés :
Carine BERNARD, Cheffe du Bureau droit et outils du recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2020-00306 | https://bofip.impots.gouv.fr/bofip/12668-PGP.html/ACTU-2020-00306 | 2020-12-23 00:00:00 | f4ebcc1c853c5fd873983fab75dc4fe3e5de3f09c1971795a6487a7d2eba67df | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2015-00113 | https://bofip.impots.gouv.fr/bofip/10108-PGP.html/identifiant=ACTU-2015-00113 | 2015-05-06 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du
Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des documents
concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à
jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes,
etc.).
Signataire du document lié :
Florence LERAT, Sous-directrice du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2019-00116 | https://bofip.impots.gouv.fr/bofip/11927-PGP.html/identifiant=ACTU-2019-00116 | 2019-05-22 00:00:00 | 725e3ede8330525602773f07b84e9e49a4eeb394f1979907fd4e4bea2340a30f | [
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Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du
Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des documents
concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à
jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes,
etc.).
Signataire du document lié :
Florence LERAT, Sous-directrice du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2019-00103 | https://bofip.impots.gouv.fr/bofip/11605-PGP.html/identifiant=ACTU-2019-00103 | 2019-05-15 00:00:00 | 725e3ede8330525602773f07b84e9e49a4eeb394f1979907fd4e4bea2340a30f | [
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] |
Série / Division :
BIC - CHG
Texte :
Le taux de référence servant au calcul du plafonnement des intérêts déductibles en application des dispositions du 3° du 1 de l'article 39 du code général des impôts a été mis à jour pour les exercices de douze mois clos du 31 décembre 2021 au 30 mars 2022.
Actualité liée :
X
Document lié :
BOI-BIC-CHG-50-50-30 : BIC - Frais et charges - Charges financières - Intérêts des avances consenties par les associés en sus de leur part de capital - Taux d'intérêt limite
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00003 | https://bofip.impots.gouv.fr/bofip/13447-PGP.html/ACTU-2022-00003 | 2022-01-19 00:00:00 | aff59b89afb3307403e4156f6775d5ea4762044f2b78006a5614dd26d7f808da | [
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] |
Séries / Division :
IF - TFB ; ANNX
Texte :
La présente publication commente diverses dispositions législatives qui modifient les exonérations de taxe foncière sur les propriétés bâties (TFPB) de longue durée prévues à l'article 1384 du code général des impôts (CGI), à l'article 1384 A du CGI, à l'article 1384 B du CGI, à l'article 1384 C du CGI et à l'article 1384 D du CGI, les exonérations de TFPB prévues à l'article 1384 E du CGI et à l'article 1384 F du CGI et l'abattement de 30 % de TFPB prévu à l'article 1388 bis du CGI.
L'article 94 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 permet aux communes et aux établissements publics de coopération intercommunale à fiscalité propre comprenant au moins 50 % de logements sociaux de supprimer les exonérations de TFPB de longue durée prévues par l'article 1384 B du CGI et par l'article 1384 C du CGI.
L'article 95 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 exclut du champ d'application des exonérations de TFPB de longue durée prévues par les dispositions de l'article 1384 du CGI à l'article 1384 F du CGI les constructions neuves affectées à l'habitation principale issues d'opérations de renouvellement urbain faisant l'objet d'une convention avec l'agence nationale pour la rénovation urbaine dans le cadre du nouveau programme national de rénovation urbaine, lorsque la commune d'implantation comprend au moins 50 % de logements sociaux.
L'article 31 de la loi n° 2017-1775 de finances rectificative pour 2017 prévoit que, à compter des impositions établies au titre de l'année 2018, l'abattement de 30 % de la base d’imposition à la TFPB des logements sociaux situés dans des quartiers prioritaires de la politique de la ville, dont le propriétaire est signataire d'un contrat de ville, et ayant bénéficié d'une exonération de TFPB de longue durée, s'applique l'année suivant celle de la signature de la convention annexée au contrat de ville lorsque cette signature intervient avant le 1er octobre de l'année. L'article 181 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 étend l'application de ce dispositif jusqu'aux impositions établies au titre de 2022.
L'article 101 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 exclut du champ d'application de l'exonération de TFPB de longue durée prévue par le premier alinéa du I de l'article 1384 C du CGI les logements qui ont déjà bénéficié d'une exonération de longue durée prévue par l'article 1384 du CGI, par l'article 1384 A du CGI, par l'article 1384 B du CGI, par l'article 1384 C du CGI ou par l'article 1384 F du CGI.
L'article 101 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a également allongé de cinq ans la durée des exonérations de TFPB de longue durée prévues par le I de l'article 1384 A, par le I de l'article 1384 C du CGI et par l'article 1384 D du CGI, pour les locaux qui ont fait l'objet d'une décision d'octroi d'aide publique intervenue du 1er juillet 2004 au 31 décembre 2022, au lieu du 31 décembre 2018 précédemment.
L'article 2 de l'ordonnance n° 2019-770 du 17 juillet 2019 relative à la partie législative du livre VIII du code de la construction et de l'habitation a remplacé l'article L. 351-2 du code de la construction et de l'habitation (CCH), qui définissait le champ d'application de l'aide personnalisée au logement, par un nouvel article L. 831-1 du CCH. La définition des logements visés a été en partie modifiée. L'article 7 de l'ordonnance n° 2019-770 du 17 juillet 2019 a tiré les conséquences de cette évolution au deuxième alinéa du I et au I quater de l'article 1384 A du CGI, ainsi qu'au I de l'article 1384 C du CGI.
L'article 16 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 transfère la part départementale de TFPB aux communes. Les exonérations pouvant être instituées uniquement à l'initiative des conseils départementaux sont supprimées. Afin de neutraliser les effets du transfert de la part départementale de TFPB, une variable destinée à intégrer le niveau d'exonération antérieurement appliqué par le département ou la commune, est appliquée sur la part communale de TFPB.
L'article 30 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a diminué le taux de taxe sur la valeur ajoutée (TVA) applicable à certains logements locatifs sociaux et modifié l'article 278 sexies du CGI qui définit les différents régimes de TVA relevant de la politique sociale du logement.
A cette occasion, le 8° du I de l'article 30 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a simplifié la définition du champ d'application de l'exonération de TFPB prévue par le deuxième alinéa du I de l'article 1384 A du CGI, qui vise désormais les constructions de logements locatifs sociaux, au sens du 1° du I de l'article 278 sexies du CGI, neufs et affectés à l'habitation principale, lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt réglementé, au sens du 2° du I de l'article 278 sexies du CGI.
L'article 68 de la loi n° 2022-1900 du 30 décembre 2021 de finances pour 2022 a prolongé jusqu'en 2023, le dispositif d'abattement de TFPB sous condition, en faveur de certains logements situés dans les quartiers prioritaires de la ville (QPV) prévu à l'article 1388 bis du CGI.
L'article 81 de la loi n° 2022-1900 du 30 décembre 2021 de finances pour 2022 remplace l'exonération de TFPB en faveur des logements intermédiaires prévue à l'article 1384-0 A du CGI par une créance à l'impôt sur les sociétés désormais prévu à l'article 220 Z septies du CGI. L'exonération de TFPB ne concerne donc plus que les logements achevés jusqu'au 1er janvier 2023.
Ainsi, l’ensemble de ces commentaires conduit à des modifications du plan de classement.
Les commentaires consacrés au champ d'application de l’exonération prévue par le deuxième alinéa de l’article 1384 A du CGI, qui figuraient aux BOI-IF-TFB-10-90, BOI-IF-TFB-10-90-10, BOI-IF-TFB-10-90-20, BOI-IF-TFB-10-90-20-10, BOI-IF-TFB-10-90-20-20, BOI-IF-TFB-10-90-30, BOI-IF-TFB-10-90-40, BOI-ANNX-000235 et BOI-ANNX-000236, sont désormais rassemblés dans le BOI-IF-TFB-10-90-10.
Par ailleurs, l'exonération de TFPB prévue par le I quater de l'article 1384 A du CGI ne faisait jusqu'à présent l'objet que d'une simple mention au I-C § 90 du BOI-IF-TFB-10-90-50. Elle est désormais commentée par le nouveau BOI-IF-TFB-10-95.
Actualité liée :
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Documents liés :
BOI-IF-TFB-10 : IF - Taxe foncière sur les propriétés bâties - Champ d'application
BOI-IF-TFB-10-70 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des logements sociaux faisant l'objet d'un prêt selon le régime propre aux habitations à loyer modéré (CGI, art. 1384)
BOI-IF-TFB-10-75 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des logements intermédiaires (CGI, art. 1384-0 A)
BOI-IF-TFB-10-80 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des constructions neuves affectées à l'habitation principale et financés au moyen de prêts aidés par l'Etat (CGI, art. 1384 A-I, al.1)
BOI-IF-TFB-10-90 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des constructions neuves affectées à l'habitation principale et financées au moyen de prêts aidés par l'Etat (CGI, art. 1384 A, I-al. 2)
BOI-IF-TFB-10-90-10 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des constructions neuves affectées à l'habitation principale et financées au moyen de prêts réglementés (CGI, art. 1384 A, I - al. 2) - Champ d'application de l'exonération
BOI-IF-TFB-10-90-20 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des constructions de logements sociaux à usage locatif financés au moyen de prêts aidés par l'Etat et bénéficiant du taux réduit de la TVA (CGI. 1384 A) - Champ d'application - Condition tenant au financement des constructions
BOI-IF-TFB-10-90-20-10 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des constructions de logements sociaux à usage locatif financés au moyen de prêts aidés par l'État et bénéficiant du taux réduit de la TVA - Condition tenant au financement des constructions - Prêts prévus par l'article R. 331-1 du code de la construction et de l'habitation
BOI-IF-TFB-10-90-20-20 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des constructions de logements sociaux à usage locatif financés au moyen de prêts aidés par l'État et bénéficiant du taux réduit de la TVA - Condition tenant au financement des constructions - Appréciation de la condition de financement de 50 %
BOI-IF-TFB-10-90-30 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des constructions de logements sociaux à usage locatif financés au moyen de prêts aidés par l'État et bénéficiant du taux réduit de la TVA - Exonérations de longue durée des logements sociaux et assimilés
BOI-IF-TFB-10-90-40 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération de longue durée en faveur des constructions de logements locatifs et bénéficiant du taux réduit de TVA - Modalités d'application dans les départements d'outre-mer
BOI-IF-TFB-10-90-50 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des constructions neuves affectées à l'habitation principale et financées au moyen de prêts réglementés (CGI, art. 1384 A, I - al. 2) - Modalités d'application, obligations et sanctions
BOI-IF-TFB-10-95 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des constructions neuves affectées à l'habitation principale appartenant à l'association foncière logement (CGI, art. 1384 A, I quater)
BOI-IF-TFB-10-100 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des constructions de logements faisant l'objet d'un contrat de location-accession (CGI, art. 1384 A, III et IV)
BOI-IF-TFB-10-110 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée pour logement pris à bail à réhabilitation (CGI, art. 1384 B)
BOI-IF-TFB-10-120 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des logements sociaux à usage locatif acquis avec une aide financière publique (CGI, art. 1384 C, I)
BOI-IF-TFB-10-120-10 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des logements sociaux à usage locatif acquis avec une aide financière publique (CGI, art. 1384 C, I-al 1)
BOI-IF-TFB-10-120-20 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des logements améliorés avec une aide de l'ANAH par des organismes agréés ne se livrant pas à une exploitation ou à des opérations de caractère lucratif, en vue de leur location à des personnes défavorisées (CGI, art. 1384 C, I, al. 2)
BOI-IF-TFB-10-130 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des logements sociaux détenus par l'établissement public de gestion immobilière du Nord-Pas-de-Calais (CGI, art. 1384 C, II)
BOI-IF-TFB-10-140 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée en faveur des locaux d'hébergement temporaire ou d'urgence (CGI, art. 1384 D)
BOI-IF-TFB-10-145 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire de longue durée des logements acquis par un établissement public foncier dans le cadre d'une opération de requalification des copropriétés dégradées déclarée d’intérêt national (CGI, art. 1384 E)
BOI-IF-TFB-10-150 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération de longue durée en faveur des constructions achevées avant le 1er janvier 1973 susceptibles de faire l'objet d'une prolongation sur délibération du département
BOI-IF-TFB-10-180-20 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération de longue durée en faveur des logements sociaux financés au moyen de prêts réglementés - Constructions satisfaisant à certains critères de qualité environnementale (CGI, art. 1384 A, I bis et I ter)
BOI-IF-TFB-10-200 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération temporaire sur délibération des logements issus de la transformation de locaux à usage de bureaux (CGI, art. 1384 F)
BOI-IF-TFB-10-220 : IF - Taxe foncière sur les propriétés bâties - Exonérations temporaires de longue durée - Exclusion de certaines constructions neuves issues d'opérations de renouvellement urbain (CGI, art. 1384 G)
BOI-IF-TFB-20-30-30 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition - Abattements spéciaux - Logements sociaux situés dans les quartiers prioritaires de la politique de la ville
BOI-ANNX-000235 : ANNEXE - IF - Conséquences de la réforme des prêts aidés par l'État au regard des exonérations de taxe foncière sur les propriétés bâties prévues aux articles 1384 A du CGI et 1384 C du CGI
BOI-ANNX-000236 : ANNEXE - IF - Synthèse des prêts ouvrant droit à exonération de taxe foncière sur les propriétés bâties, conformément aux I et III de l'article 1384 A du CGI et au premier alinéa de l'article 1384 C du CGI
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00143 | https://bofip.impots.gouv.fr/bofip/13006-PGP.html/ACTU-2021-00143 | 2022-06-08 00:00:00 | f8d80cc41b16156e43b75890344f42d33e9fea8462de7e9928e7281aca651145 | [
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] |
Série / Division :
IF - CFE
Texte :
En conséquence de la décision du Conseil d'État du 26 juin 2017 (CE, décision du 26 juin 2017, n° 391388, SA Réserve africaine de Sigean, ECLI:FR:CECHR:2017:391388.20170626), le régime applicable aux établissements zoologiques en matière d'exonération de cotisation foncière des entreprises, telle que prévue par l'article 1450 du code général des impôts (CGI), est modifié.
Actualité liée :
X
Document lié :
BOI-IF-CFE-10-30-10-20 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Exonérations de plein droit permanentes - Exploitants agricoles
Signataire du document lié :
Florence Lerat, sous-directrice de la sécurité juridique des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2020-00157 | https://bofip.impots.gouv.fr/bofip/12079-PGP.html/ACTU-2020-00157 | 2022-08-31 00:00:00 | f0e08a13b174086d056de507d04e1cfefb241288387b5d8d90ae67f6524c2162 | [
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] |
Séries / Division :
RFPI - PVI ; RES
Texte :
Des précisions sont apportées sur l'appréciation du délai « normal » d’inoccupation d'un bien immobilier avant sa vente, en cas de sinistre ayant rendu le logement inhabitable au regard du régime d’exonération de la plus-value résultant de la cession de la résidence principale codifié au 1° du II de l'article 150 U du code général des impôts.
Actualité liée :
03/12/2020 : PVI - Exonération de la plus-value résultant de la cession de la résidence principale - Appréciation du délai « normal » d’inoccupation du bien avant sa vente, en cas de sinistre ayant rendu le logement inhabitable - Rescrit
Documents liés :
BOI-RFPI-PVI-10-40-10 : RFPI - Plus-values immobilières - Exonérations - Exonération résultant de la cession de la résidence principaleBOI-RES-RFPI-000078 : RES - Revenus fonciers et profits du patrimoine immobilier - Plus-values de cession d'immeubles ou de droits relatifs à un immeuble - Appréciation du délai « normal » d’inoccupation du bien avant sa vente, en cas de sinistre ayant rendu le logement inhabitable
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00194 | https://bofip.impots.gouv.fr/bofip/13117-PGP.html/ACTU-2021-00194 | 2023-06-27 00:00:00 | 4128533f5d1293620bb1e230391bed3f329778e9482b9e35a36a5fdf69fe37bf | [
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] |
Série / Division :
IF - CFE
Texte :
Les montants de base minimum mentionnés dans le barème de fixation de la base minimum de cotisation foncière des entreprises prévu au 1 du I de l'article 1647 D du code général des impôts sont revalorisés chaque année comme le taux prévisionnel, associé au projet de loi de finances pour l'année, d'évolution des prix à la consommation des ménages, hors tabac, pour la même année.
Ce taux prévisionnel est égal, pour 2023, à 4,3 %.
Actualité liée :
X
Document lié :
BOI-IF-CFE-20-20-40-10 : IF - Cotisation foncière des entreprises - Détermination de la base d'imposition - Cotisation minimum - Règles générales
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00042 | https://bofip.impots.gouv.fr/bofip/13840-PGP.html/ACTU-2023-00042 | 2023-06-28 00:00:00 | f25cb12ce2d18382e1017347d4c472cdd6e64a243b1be47c5ef6895ecfd3f961 | [
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] |
Séries / Divisions :
RPPM - PVBMI ; BIC - PVMV ; RES - BIC
Texte :
Des précisions sont apportées sur les conséquences fiscales en matière d’impôt sur le revenu et d’impôt sur les sociétés du retrait volontaire d’associés (personnes physiques ou morales) d’une société par actions simplifiée (SAS) à capital variable.
Actualité liée :
X
Documents liés :
BOI-RPPM-PVBMI-10-10-10 : RPPM - Plus-values sur biens meubles incorporels - Champ d'application - Opérations imposables - Cessions et opérations assimilées
BOI-BIC-PVMV-30-30-80 : BIC - Plus-values et moins-values - Plus-values et moins-values du portefeuille-titres - Cession des titres du portefeuille - Dispositions particulières aux opérations de rachat par les sociétés de leurs propres actions
BOI-RES-BIC-000089 : RES - Bénéfices industriels et commerciaux - Plus-values et moins-values - Conséquences fiscales en matière d’impôt sur le revenu et d’impôt sur les sociétés du retrait volontaire d’associés (personnes physiques ou morales) d’une société par actions simplifiée à capital variable
Signataire des documents liés :
Carole Maudet, sous-directrice de la sécurité juridique des particuliers | Bulletin officiel des finances publiques - impôts | ACTU-2021-00188 | https://bofip.impots.gouv.fr/bofip/13105-PGP.html/ACTU-2021-00188 | 2023-07-12 00:00:00 | c9cb7c637e59fdfc6a9e2e8d228de4f26b5148c308b1d5a2281c2e242a6432b3 | [
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Série / Division :BIC - BASETexte :À la suite de la mise à jour du Guide des prix de transfert à l'usage des PME (PDF - 2,06 Mo), disponible en ligne sur www.impots.gouv.fr, des précisions doctrinales sont apportées sur les principes de détermination des prix de transfert.Actualité liée :XDocument lié :BOI-BIC-BASE-80-10-10 : BIC - Base d'imposition - Transfert indirect de bénéfices entre entreprises dépendantes - Définition et principes de détermination des prix de transfertSignataire du document lié :Frédéric Iannucci, chef du service de la sécurité juridique et du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2023-00067 | https://bofip.impots.gouv.fr/bofip/13903-PGP.html/ACTU-2023-00067 | 2023-11-22 00:00:00 | 3f75b54dee25d69e322db8338bba2c42d8a2f51a404090db5f77e675e0a12827 | [
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Séries / Divisions :TVA - CHAMP ; RES - TVATexte :Des précisions sont apportées sur les règles de taxe sur la valeur ajoutée (TVA) applicables aux opérations réalisées à l'aide de jetons non fongibles dits « NFT » pour « non fungible tokens ».Actualité liée :XDocuments liés :BOI-TVA-CHAMP-10-10-10 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Condition de lien direct pour les opérations réalisées à titre onéreuxBOI-TVA-CHAMP-10-10-40-50 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Opérations réalisées au moyen de bonsBOI-RES-TVA-000140 : RES - Taxe sur la valeur ajoutée - Champ d'application et territorialité - Qualification des opérations réalisées à l’aide de jetons non fongibles dits « NFT » au regard des règles de la TVASignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00151 | https://bofip.impots.gouv.fr/bofip/14104-PGP.html/ACTU-2023-00151 | 2024-02-14 00:00:00 | 47edbeb4bf5b9e4144c338e3e8a9d28f964b1ce8c1d8daf9e5c819aa516d5063 | [
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Séries / Divisions :RPPM - RCM ; RES - RPPMTexte :Le Conseil d'État, par une décision rendue le 8 décembre 2023 (CE, décision du 8 décembre 2023, n° 472587, ECLI:FR:CECHR:2023:472587.20231208) a jugé que les commentaires afférents aux dispositions du 2 de l'article 119 bis du code général des impôts, dans leur version publiée le 15 février 2023, ajoutaient à la loi.En conséquence, la dernière phrase du § 1 et le § 5 du BOI-RPPM-RCM-30-30-10-10, ainsi que les BOI-RES-RPPM-000122 et BOI-RES-RPPM-000123, annulés par le Conseil d'État, sont retirés de la publication.Actualité liée :15/02/2023 : RPPM - Retenue à la source applicable aux produits distribués par des sociétés françaises bénéficiant à des personnes dont le domicile ou le siège est situé hors de France - Opérations entrant dans le champ d'application de la retenue à la source - Opérations d’acquisition temporaire d’actions françaises auprès de non-résidents ou conclusion avec des non-résidents d’opérations sur dérivés dont le sous-jacent comporte des actions françaises - RescritsDocuments 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 sourceBOI-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 sourceBOI-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 françaisesSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00117 | https://bofip.impots.gouv.fr/bofip/14264-PGP.html/ACTU-2024-00117 | 2024-05-30 00:00:00 | e0ff3405f8e5809c21a221b8ec23f6aa62abf86f37efeb1b8fe8a17149151b9a | [
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Série / Division :TCAS - AUTTexte :L'article 96 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 modifie l'assiette de la contribution des entreprises d'assurance au fonds de garantie des assurances obligatoires de dommages (FGAO) en matière d'accidents de la circulation prévue à l'article L. 421-4-1 du code des assurances (C. assur.). Cette contribution est désormais assise sur toutes les primes ou cotisations nettes qu'elles perçoivent pour l'assurance des risques de responsabilité civile résultant d'accidents causés par les véhicules terrestres à moteur et les remorques ou semi-remorques de véhicules.Par ailleurs, le taux de cette contribution, prévu à l'article L. 421-4-2 du C. assur., est désormais compris entre 0 % et 1 % des primes ou cotisations perçues.Ces dispositions s'appliquent à compter du 1er janvier 2024.Au titre de l'année 2023, la contribution des entreprises d'assurance pour l'alimentation du fonds de garantie mentionné à l'article L. 421-4 du C. assur. est établie dans les conditions prévues à l'article L. 421-4-1 du C. assur. et à l'article L. 421-4-2 du C. assur. dans leur rédaction antérieure à la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024.Actualité liée :XDocument lié :BOI-TCAS-AUT-20 : TCAS - Taxes assimilées - Contributions au fonds de garantie des assurances obligatoires de dommagesSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00133 | https://bofip.impots.gouv.fr/bofip/14298-PGP.html/ACTU-2024-00133 | 2024-06-19 00:00:00 | ed9824df5f266271716ad9e4e22d46a6a995ba4f0a26c101ad2e02bcc06f79f9 | [
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Séries / Divisions :IR - DOMIC ; IS - CHAMP ; CF - COM ; CTX - DGTexte :L'article 155 A du code général des impôts permet à l'administration fiscale d'imposer, sous conditions, en France les rémunérations de services rendus par un prestataire établi en France, même lorsque ces rémunérations sont versées à un tiers établi à l'étranger.L'article 10 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 étend le champ d'application de ce dispositif aux sommes perçues en contrepartie de l'exploitation commerciale de droits attachés à l'image, au nom ou à la voix d'une ou de plusieurs personnes, de l'usage de droits d'auteurs ou de droits voisins ou de la propriété industrielle ou commerciale ou de droits assimilés.Ces dispositions s'appliquent aux revenus perçus à compter du 1er janvier 2024.Actualité liée :XDocuments liés :BOI-IR-DOMIC-10-20-20-20 : IR - Situations particulières liées au domicile - Application du droit interne en l'absence de conventions fiscales internationales - Modalités d'imposition - Retenues à la source sur les sommes payées en contrepartie de prestations artistiquesBOI-IR-DOMIC-10-20-20-50 : IR - Situations particulières liées au domicile - Application du droit interne en l'absence de conventions fiscales internationales - Modalités d'imposition - Retenue à la source applicable à certains revenus non-salariaux et assimilésBOI-IR-DOMIC-30 : IR - Situations particulières liées au domicile - Contribuables prêtant leur concours à des personnes domiciliées ou établies hors de FranceBOI-IS-CHAMP-60-20-30 : IS - Champ d'application et territorialité - Dérogations légales aux principes généraux de détermination du lieu d'imposition - Sommes perçues par une personne physique ou morale étrangère en contrepartie de services rendus ou de droits concédés par une personne physique ou morale domiciliée ou établie en FranceBOI-CF-COM-20-50 : CF - Droit de communication et procédures de recherche et de lutte contre la fraude - Procédure d'auditionBOI-CTX-DG-20-20-30 : CTX - Contentieux de l'assiette de l'impôt - Dispositions communes - Charge et administration de la preuve - Charge de la preuve propre à certains modes particuliers d'impositionSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00172 | https://bofip.impots.gouv.fr/bofip/14369-PGP.html/ACTU-2024-00172 | 2024-07-03 00:00:00 | 64bf020272b0edc4a6918b72a970d9c41744fdaa2d9595cf04f815f409e60e3f | [
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] |
I. Taxe grevant les dépenses concourant à la réalisation de travaux de rénovation, d'amélioration, de transformation,
d'aménagement ou d'entretien de logements sociaux à usage locatif
A. Conditions de fond du droit à déduction
1
L'imposition de la livraison à soi-même de certains travaux de rénovation ou de travaux
d'amélioration, de transformation, d'aménagement ou d'entretien de logements sociaux à usage locatif au taux réduit de 5,5% ou au taux de 10% permet l'exercice du droit à déduction de la TVA ayant
grevé les dépenses (mémoires des entrepreneurs ayant exécuté les travaux, achats de biens et services utilisés pour l'amélioration, la transformation ou l'aménagement des logements etc.), quel que
soit le taux auquel ces dépenses ont été soumises, qui concourent à la réalisation de travaux immobiliers dont la livraison est ainsi imposée.
Les conditions d'imposition des livraisons à soi-même de travaux immobiliers prévue au 1° du 3
du I de l'article 257 du code général des impôts (CGI) sont exposées au BOI-TVA-IMM-20-10-20-10.
10
Le bailleur doit remplir les conditions prévues au IV de
l'article 278 sexies du CGI ou à
l'article 278 sexies A du CGI pour être autorisé à déduire la TVA afférente aux dépenses nécessaires à la réalisation
des travaux de réhabilitation ou d'entretien de logements ou logements-foyers sociaux à usage locatif.
Les travaux doivent concerner des locaux mentionnés aux 2 à 8 du I de l'article 278 sexies du
CGI.
20
Par ailleurs, conformément au 1° du I de l'article 209 de l'annexe II au CGI, il est rappelé que
chaque immeuble ou ensemble d'immeubles ou fraction d'immeuble dans lequel sont réalisés des travaux d'amélioration, de transformation ou d'aménagement de logement, imposés par la constatation d'une
livraison à soi-même en application du 1° du 3 du I de l'article 257 du CGI, doit être constitué en un secteur distinct d'activité (cf. III § 240).
(30)
B. Date de la déduction
1. Dépenses effectuées par un bailleur assujetti au titre de l'opération de travaux
40
Pour les dépenses effectuées à compter de la date à laquelle un bailleur satisfait aux
conditions prévues au IV de l'article 278 sexies du CGI ou à
l'article 278 sexies A du CGI au titre de travaux de rénovation ou d'entretien de logements sociaux à usage locatif,
le droit à déduction prend naissance lorsque la taxe déductible devient exigible chez les fournisseurs (CGI, art. 271, I-2).
Il en résulte que l'organisme bailleur mentionne la TVA déductible sur sa déclaration de taxes
sur le chiffre d'affaires déposée au titre du mois au cours duquel cette taxe est devenue exigible chez le fournisseur du bien ou du service.
50
Pour ce qui concerne les règles d'exigibilité concernant les livraisons de biens, les
prestations de services et les travaux immobiliers considérés comme des prestations de services en application du IV de l'article
256 du CGI, il convient de se reporter au BOI-TVA-BASE-20.
La date ainsi définie pour mentionner la taxe déductible sur leur déclarations s'impose aux
organismes bailleurs. Toutefois, lorsque la mention sur la déclaration de cette déduction a été omise, le I de l'article
208 de l'annexe II au CGI prévoit que la taxe déductible peut figurer sur les déclarations déposées jusqu'au 31 décembre de la deuxième année qui suit celle au cours de laquelle l'omission a été
commise, à condition d'être mentionnée sur une ligne spécialement prévue à cet effet sur la déclaration n° 3310- CA3 (CERFA n° 10963) disponible en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de formulaires"
(BOI-TVA-DED-40-20).
2. Dépenses effectuées antérieurement à la date d'assujettissement du bailleur au titre de l'opération de travaux
60
Pour l'imposition de la livraison à soi-même des travaux portant sur des logements sociaux à
usage locatif, le bailleur doit remplir les conditions prévues au IV de l'article 278 sexies du CGI ou à
l'article 278 sexies A du CGI dès le lancement des travaux.
Toutefois, dès lors qu'elles seraient comprises dans la livraison à soi-même, le bailleur peut
également déduire la taxe afférente à des dépenses de biens et services exposées avant la date d'assujettissement (exemple : matériaux achetés par le bailleur précédemment) mais qui sont utilisés pour
des travaux remplissant les conditions pour bénéficier du dispositif prévu au IV de l'article 278 sexies du CGI ou à l'article 278 sexies A du CGI.
70
Pour ces dépenses, le délai de péremption du droit à déduction de la TVA prévu au I de
l'article 208 de l'annexe II au CGI ne commence à courir qu'à compter de la date du début d'assujettissement du
bailleur au titre des travaux de réhabilitation de logements sociaux concernés.
80
Dans ces cas, la taxe ayant grevé les dépenses qui ont été engagées avant la date de
l'assujettissement et dont l'exigibilité est intervenue est portée sur la déclaration de chiffre d'affaires déposée au titre du premier mois de l'assujettissement à la TVA de l'organisme bailleur pour
la réalisation de travaux de réhabilitation de logements sociaux locatifs.
3. Non-imposition de la livraison à soi-même au taux réduit du fait du changement d'affectation des logements ou des
immeubles sur lesquels ont porté les travaux
90
Dans l'hypothèse où il renonce à l'affectation des logements ou des immeubles à un usage
locatif social avant l'événement qui motive l'imposition de la livraison à soi-même au taux réduit de 5,5% ou au taux de 10%, le bailleur doit, en application du III de
l'article 271 du CGI et du II de l'article 207
de l'annexe II au CGI, reverser intégralement la TVA qu'il avait été autorisé à déduire. Cette situation est différente de celle exposée au II-B § 320
du BOI-TVA-IMM-20-10-20-10.
4. Précisions concernant les retenues de garantie effectuées par les organismes appliquant la règle pratique des «
mandatements »
100
En application de cette règle pratique, définie au
BOI TVA-CHAMP-50-20 au IV-B § 250 , les collectivités et établissements publics peuvent déduire la taxe afférente à des prestations de
services au moment de la prise en charge dans les écritures du comptable du mandat émis par l'ordonnateur en vue du règlement des dépenses.
Cette solution pratique n'a toutefois pas pour effet de modifier les conditions d'application
des règles relatives à l'exigibilité de la TVA dont les fournisseurs des collectivités ou établissements sont redevables.
110
Or, en cas de travaux immobiliers, l'exigibilité de la TVA due au titre de la retenue de
garantie intervient normalement lors de l'encaissement effectif de la somme représentant la retenue par l'entreprise (CGI, art.
269, 2 ; BOI-TVA-IMM-20-10-20-10 au II-A-2 § 280). Cette exigibilité peut donc dans les faits intervenir plusieurs mois après le paiement du montant, diminué
de la retenue de garantie, du mémoire ou de la facture adressé par l'entreprise à la collectivité.
120
Afin d'éviter une déduction anticipée excessive, seul le montant de la TVA relatif à ce
paiement partiel peut être déduit à la date de la prise en charge de son mandatement, et ce, quand bien même le mandatement porterait sur le montant total du mémoire ou de la facture.
La TVA calculée sur le prix retenu en garantie ne devient déductible, quant à elle, qu'à la
date de la prise en charge par le comptable du mandatement ultérieur du montant correspondant au prix toutes taxes comprises (ou à défaut de mandat, celle de son paiement effectif) ou, le cas échéant,
à la date de son versement à l'entrepreneur par un consignataire.
C. Conditions formelles d'exercice du droit à déduction
130
Les organismes bailleurs sont tenus, pour l'exercice de leur droit à déduction, de respecter
les conditions de forme de droit commun telles qu'elles sont posées par le I de l'article 271 du CGI et commentées au
BOI-TVA-DED-40-10 et au BOI-TVA-IMM-10-30.
Dès lors, ils devront détenir les originaux des factures délivrés par leurs fournisseurs et
sur lesquels devront bien entendu figurer les mentions obligatoires de droit commun.
140
Lorsque des travaux éligibles aux dispositifs prévus par le IV de
l'article 278 sexies du CGI ou par
l'article 278 sexies A du CGI ont été réalisés par le syndic en sa qualité de mandataire
(BOI-TVA-IMM-20-10-20-10 au I-C-3 § 100), le bailleur copropriétaire peut déduire la taxe ayant grevé les dépenses qui concourent à la
réalisation de travaux de réhabilitation ou d'entretien dont la livraison est imposée, qui figure, le cas échéant, sur le relevé de charges délivré par le syndic
(BOI-TVA-DED-40-10-10 au II-D § 130).
150
Par ailleurs, dès lors que les organismes bailleurs sont tenus de justifier la quotité de
leurs droits à déduction, ils doivent porter sur les factures l'identification précise des immeubles ou des logements auxquels ils se rapportent (adresse, numéro des bâtiments etc.).
160
Il est précisé que lorsque les travaux ne portent que sur une partie des logements d'un même
immeuble, l'identification doit permettre de distinguer les logements concernés (numéro des lots ou, le cas échéant, numéro des logements dans le bâtiment etc.).
170
Lorsqu'une même facture porte sur des travaux éligibles aux dispositifs prévus par le IV de
l'article 278 sexies du CGI ou par
l'article 278 sexies A du CGI, mais qui ont été réalisés dans plusieurs immeubles, ensembles d'immeubles ou fractions
d'immeubles constitués en autant de secteurs distincts, il appartient au bailleur de ventiler, sous sa responsabilité, le montant de cette facture entre les différents secteurs en fonction de la part
des travaux facturés les concernant.
180
Enfin, lorsque sur un immeuble, sont réalisés des travaux qui ne peuvent pas bénéficier, dans
leur totalité, du dispositif prévu par le IV de l'article 278 sexies du CGI ou du dispositif prévu par
l'article 278 sexies A du CGI, les organismes bailleurs, afin de faciliter le calcul de leurs droits à déduction et,
le cas échéant, la justification ultérieure de ceux-ci, peuvent mentionner sur les factures reçues les éléments de calcul de ces droits.
D. Modalités d'imputation de la TVA déductible et de remboursement des crédits non imputables
190
Si le bailleur dépose déjà des déclarations de taxes sur le chiffre d'affaires du fait qu'il
exerce par ailleurs une activité imposable à la TVA (location de locaux commerciaux ou construction de logements locatifs sociaux concernés par le dispositif prévu par le 1° du 3 du I de
l'article 257 du CGI par exemple), il ne doit souscrire qu'une seule déclaration sur laquelle il porte l'ensemble des
opérations qu'il effectue.
La TVA déductible déclarée au titre de travaux est imputée sur la taxe due, le cas échéant,
par le bailleur, si celui-ci exerce par ailleurs une activité imposée à la TVA.
200
Si la TVA déductible excède la taxe due, ou si le bailleur ne réalise par ailleurs aucune
autre opération imposée à la TVA, l'excédent est reporté sur la ou les déclarations suivantes.
210
La taxe déductible dont l'imputation n'a pu être opérée peut faire l'objet d'un remboursement
dans les conditions de droit commun prévues pour les redevables habituels de la TVA (CGI, ann. II, art. 242-0 A et
suivants).
Pour obtenir le remboursement des crédits non imputables, les bailleurs sociaux doivent
présenter une demande sur imprimé n° 3519-SD (CERFA n° 11255) disponible en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de formulaires"
(BOI-TVA-DED-50-20-10).
220
Les bailleurs sociaux qui ne sont pas déjà redevables de la TVA au titre d'activités
imposables et qui procèdent à certains travaux de rénovation ou à des travaux d'amélioration, de transformation, d'aménagement ou d'entretien répondant aux critères énoncés au
BOI-TVA-IMM-20-10-20-10 doivent se faire connaître de l'Administration afin, notamment, de pouvoir exercer le droit à déduction de la taxe qu'ils supportent au titre de
ces travaux.
II. TVA due au titre de la livraison à soi-même
230
La TVA due par les bailleurs au titre de la livraison à soi-même de travaux portant sur des
logements sociaux à usage locatif n'est pas déductible (CGI, art. 271).
En effet, les travaux concernés portent sur des logements faisant l'objet d'une location,
destinée à l'habitation, et qui, à ce titre, est exonérée de la TVA sans possibilité pour le bailleur d'opter pour l'assujettissement des loyers à la taxe
(CGI, art. 261 D et CGI, art. 260, 2°).
III. Constitution d'un secteur distinct d'activité
240
En application du 1° du I de
l'article 209 de l'annexe II au CGI, un immeuble, un ensemble d'immeubles ou une fraction d'immeuble dans lequel sont
réalisés des travaux d'amélioration, de transformation, d'aménagement ou d'entretien de logements sociaux à usage locatif dont la livraison à soi-même est imposée à la TVA au taux réduit en
application du 1° du 3 du I de l'article 257 du CGI constitue un secteur d'activité distinct.
Remarque : S'agissant des travaux d'entretien, les conditions d'exercice du
droit à déduction par les bailleurs de logements locatifs sociaux sont identiques à celles exposées au IV § 350 à 370 en ce qui concerne les travaux
d'amélioration, de transformation ou d'aménagement.
A. Portée de la sectorisation
1. Principes
250
Chaque immeuble, ensemble d'immeubles ou fraction d'immeuble dans lequel sont réalisés les
travaux concernés par cette mesure doit faire l'objet d'un suivi distinct dès lors que seules les dépenses affectées à ces travaux sont susceptibles d'ouvrir droit à la déduction de la TVA qui les a
grevées. Le périmètre du secteur coïncide donc, en principe, avec l'immeuble, l'ensemble d'immeubles ou la fraction d'immeuble dans lequel sont réalisés des travaux.
260
Par ensemble d'immeubles, il faut entendre non seulement un groupe de bâtiments ayant fait
l'objet d'un même plan de masse, d'un permis de construire unique, ou d'un même programme de construction, réalisé sur un terrain appartenant à une même personne, mais également deux ou plusieurs
immeubles construits sur un même terrain et destinés à la seule activité de location de logements sociaux par l'organisme bailleur.
270
Une fraction d'immeuble représente, quant à elle, une partie de la totalité d'un immeuble,
regroupant au sein de cet immeuble les locaux d'une même nature et les parties communes y afférentes. En pratique, une fraction d'immeuble peut correspondre à un ou à plusieurs étages composés de
locaux affectés à un même usage. Cette fraction peut être exprimée en millièmes de la surface totale de l'immeuble.
2. Mesure de simplification
280
Afin de simplifier la constitution et le suivi de la sectorisation par les bailleurs sociaux
disposant d'un patrimoine important, il est admis qu'il soit constitué un seul secteur pour l'ensemble des travaux d'amélioration, de transformation, d'aménagement et d'entretien effectués, par année
civile, par un bailleur pour l'ensemble des logements locatifs sociaux lui appartenant.
B. Obligations
290
Les bailleurs sont tenus de faire connaître à l'administration la création des secteurs
concernés par la taxation de la livraison à soi-même de travaux prévue au 1° du 3 du I de l'article 257 du CGI
(CGI, art. 286 et suiv. ; CGI, ann. IV, art. 40,
2).
Ils indiquent à cet égard que les conditions posées par la loi pour que les travaux de
rénovation éligibles ou les travaux d'amélioration, de transformation, d'aménagement ou d'entretien relèvent de la livraison à soi-même imposée au taux réduit de 5,5 % ou au taux réduit de 10 % sont
remplies (cf. I-A § 10).
300
Les organismes bailleurs doivent respecter strictement les autres modalités d'application du
régime des secteurs distincts (BOI-TVA-DED-20).
Ainsi, la comptabilité du bailleur doit notamment suivre d'une façon distincte pour chaque
secteur d'activité constitué :
- les dépenses d'acquisition de biens et de services ;
- la ventilation de ces dépenses lorsque les travaux ne concernent pas exclusivement des
logements sociaux à usage locatif remplissant les conditions pour bénéficier du dispositif prévu par le 1° du 3 du I de l'article
257 du CGI (cf. I-C § 160 à 180) ;
- la ou les livraison(s) à soi-même des travaux.
Pour la mise en œuvre de cette obligation, la tenue de deux ou plusieurs comptabilités
séparées n'est pas exigée dès lors que la comptabilité de l'organisme, complétée, le cas échéant, par des registres annexes, fait apparaître distinctement les données comptables propres à chaque
secteur, et que l'organisme peut justifier les mentions portées sur ses déclarations.
310
Par ailleurs, dans l'hypothèse de la réalisation de certains travaux de rénovation ou de
travaux d'amélioration, de transformation, d'aménagement ou d'entretien qui porteraient à la fois sur des logements locatifs sociaux visés au IV de
l'article 278 sexies du CGI ou à
l'article 278 sexies A du CGI et sur d'autres logements ou locaux, il y a lieu de ventiler en fonction de critères
physiques (exemple : rapport respectif des surfaces concernées) la taxe déductible mentionnée sur les factures ou mémoires adressés par les fournisseurs, dès lors que seule la quote-part de la TVA
grevant les dépenses utilisées exclusivement pour la réalisation de la livraison à soi-même imposée au taux réduit de 5,5 % ou au taux de 10 % est déductible dans le cadre du secteur qui est constitué
pour cette livraison à soi-même.
320
Enfin, il est rappelé que les bailleurs sociaux n'ont pas à établir une déclaration de taxes
sur le chiffre d'affaires pour chacun de leurs secteurs d'activités et ce, qu'il s'agisse de secteurs correspondant à des logements locatifs sociaux devant faire l'objet d'une livraison à soi-même ou
de secteurs retraçant d'autres activités de ces organismes.
Ils doivent souscrire une seule déclaration de taxes sur le chiffre d'affaires sur laquelle
sont regroupés les éléments propres à chaque secteur d'activité.
Cette déclaration récapitule la TVA brute afférente au chiffre d'affaires de l'ensemble des
activités de l'organisme ainsi que la totalité des droits à déduction, tous secteurs confondus.
Avant leur globalisation sur la déclaration unique, les droits à déduction doivent
préalablement être calculés par secteur en fonction des limitations particulières applicables à chacun de ces secteurs.
Afin de faciliter ces calculs, un imprimé spécifique n° 3310-ter (CERFA n°
10203) disponible en ligne sur le site www.impots.gouv.fr à la rubrique "Recherche
de formulaires" pourra être utilisé par les bailleurs et joint à la déclaration unique.
C. Durée de la sectorisation
330
La sectorisation des immeubles, ensemble d'immeubles ou fractions d'immeubles dans lesquels
sont réalisés des travaux d'amélioration, de transformation, d'aménagement ou d'entretien de logements sociaux à usage locatif dont les livraisons à soi-même sont imposables en application du 1° du 3
du I de l'article 257 du CGI doit être maintenue jusqu'à la date de l'imposition effective de la livraison à soi-même.
Le cas échéant, la sectorisation doit être maintenue jusqu'à l'expiration du délai de
prolongation accordé par le directeur régional ou départemental des finances publiques (BOI-TVA-IMM-20-10-20-10 au II-E-2-b § 400 à 420).
340
Il est toutefois rappelé que si l'organisme exerce, par ailleurs, des activités soumises à la
TVA, il est astreint de suivre les opérations de location exonérées de TVA se rapportant aux immeubles ou fraction d'immeubles correspondants dans un secteur distinct d'activité constitué en
application des règles de droit commun de la sectorisation prévues au 1° du I de l'article 209 de l'annexe II au
CGI.
IV. Cas particulier : travaux de rénovation, d'amélioration, de transformation ou d'aménagement réalisés, dans un même
immeuble, sur des locaux affectés au logement social locatif et sur des locaux affectés à un autre usage
350
La TVA grevant les travaux relatifs aux locaux affectés au logement social locatif est
déductible, dès lors que la livraison à soi-même de ces travaux est taxable dans le cadre du dispositif du IV de l'article
278 sexies du CGI ou de l'article 278 sexies A du CGI.
360
La TVA grevant la quote-part des travaux relatifs aux locaux affectés à un usage autre que le
logement social locatif est déductible selon les règles de droit commun (CGI, art. 271 et
CGI, ann. II, art. 206).
370
Si les locaux sont affectés à la fois à une location exonérée et à une location taxable (de
plein droit ou sur option), la TVA grevant les travaux est déductible par application du coefficient de déduction prévu à
l'article 206 de l'annexe II au CGI.
Il est rappelé que les immeubles dont la location est soumise à la TVA sur option en
application du 2° de l'article 260 du CGI constituent un secteur distinct d'activités conformément au 2° du I
de l'article 209 de l'annexe II au CGI. | Bulletin officiel des finances publiques - impôts | BOI-TVA-IMM-20-10-20-20 | https://bofip.impots.gouv.fr/bofip/3264-PGP.html/identifiant=BOI-TVA-IMM-20-10-20-20-20160302 | 2016-03-02 00:00:00 | 0958e3e37c45d463e26d0c40ecee48b1f9ca51c6f6c46e16aa870911b4dc28fd | [
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La convention du 20 décembre 2006 (modifiée par avenant du 27 septembre 2007), entre l'État,
l'UESL et la CDC sur le développement de l'accession sociale par portage foncier a créé un nouveau dispositif, intitulé bail à construction PASS-FONCIER. Ce dispositif permet aux ménages primo
accédants d'acquérir leur logement neuf à usage de résidence principale en deux temps. L'acquisition du foncier est reportée après l'acquisition du bâti par l'accédant grâce à l'apport du 1 %
Logement.
Le projet d'accession à la propriété de M. ........................ (Préciser l'identité du
bénéficiaire) portant sur l'acquisition ou la construction d'un logement neuf situé sur le territoire de ........................... (Nom de la commune) (code INSEE :
...........................) à .......................... (Préciser l'adresse du futur logement), pour un nombre de personnes destinées à occuper le logement de ......... personnes a été
examiné par le CIL/CCi ....................... qui lui accorde un bail à construction PASS-FONCIER.
Critères d'éligibilité :
L'accédant bénéficiaire du bail à construction PASS-FONCIER a dûment justifié remplir les trois
conditions cumulatives permettant d'en bénéficier, à savoir :
- être primo accédant de sa résidence principale au sens de la réglementation du
nouveau prêt à 0% de l'État ; justifier de ressources des personnes destinées à occuper le logement, au titre de l'avant-dernière année précédant la date d'octroi du bail à construction
PASS-FONCIER, satisfaisant aux conditions d'éligibilité au PSLA ;
- bénéficier d'une aide à l'accession sociale à la propriété attribuée par une ou
plusieurs collectivités territoriales ou par un groupement de collectivités territoriales du lieu d'implantation du logement, dans les conditions définies à
l'article R* 318-10-1 du code de la construction et de l'habitation.
Condition de versement des fonds :
Les fonds seront versés par le CIL/CCI ....................... à la société
....................... qui assurera le portage du terrain à concurrence du montant du bail à construction PASS-FONCIER.
Engagement sur l'honneur :
L'accédant soussigné atteste sur l'honneur qu'il (elle) n'a pas déposé de dossier de demande de
prêt ACCESSION du 1% Logement pour le financement du bâti ni d'autre dossier de demande d'octroi d'un prêt ou bail à construction PASS-FONCIER auprès d'un CIL/CCI tiers.
Il (elle) certifie l'exactitude des renseignements fournis et reconnaît avoir été informé des
conséquences qui pourraient découler d'une fausse déclaration. Le CIL/CCI se réserve le droit de contrôler l'exactitude des informations communiquées par l'accédant.
Bénéficiaire CIL/CCI :
Date et signature
(Précédées de la mention « lu et approuvé ») | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000089 | https://bofip.impots.gouv.fr/bofip/3144-PGP.html/identifiant=BOI-LETTRE-000089-20130826 | 2013-08-26 00:00:00 | c40ee450b6d6562b0de56f5eb8319448a2b3dba5e646d428d54146ac7b53d588 | [
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] |
1
Les redevables de droits de succession sont soumis aux mêmes sanctions que les redevables
d'impôts professionnels en cas de non respect des dates et modalités légales de paiement. Ces sanctions sont prévues à l'article
1727 du CGI et à l'article 1731 du CGI.
Les redevables de l'impôt sur la fortune immobilière sont, eux, soumis à la même sanction que
les redevables d'impôts sur rôles de particuliers en cas de non respect des dates et modalités légales de paiement. Cette sanction est la majoration prévue à
l'article 1730 du CGI.
Le paiement hors délai est sanctionné par l'application d'une majoration fixée en fonction du
montant des sommes dont le versement a été différé et de l'intérêt de retard.
I. Majoration pour retard de paiement
10
La majoration prévue à
l'article 1731 du CGI est applicable aux paiements hors délai des droits de succession
(BOI-REC-PRO-10-30-20).
La majoration prévue à
l'article 1730 du CGI est applicable aux règlements hors délai de l'impôt sur la fortune immobilière
(BOI-REC-PART-10-40).
II. Intérêt de retard
20
L'intérêt de retard prévu à
l'article 1727 du CGI est applicable aux droits de succession payés hors délai dans les mêmes conditions que pour les impôts
dus par les professionnels (BOI-REC-PRO-10-30-30). | Bulletin officiel des finances publiques - impôts | BOI-REC-PART-20-20 | https://bofip.impots.gouv.fr/bofip/3449-PGP.html/identifiant=BOI-REC-PART-20-20-20191016 | 2019-10-16 00:00:00 | a3a87ed7bbbc8e237d39b6649fc83506c459e9506af2561e02260fd407b6d6db | [
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0.01264587789773941,
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1
L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a supprimé les dispositions portant sur l'impôt de solidarité sur la fortune (ISF) codifiées de
l'article 885 A du code général des impôts (CGI) à
l'article 885 Z du CGI.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
Rappel : Lorsque vous cliquez sur les liens hypertextes figurant dans un BOI, vous êtes redirigés par défaut vers la dernière version publiée des autres BOI de la base.
Ce même article 31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a instauré en lieu et place de l'ISF un nouvel impôt sur la
fortune immobilière (IFI) dont les précisions sont apportées au BOI-PAT-IFI.
10
Le C du IX de l'article 31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018
prévoit que les versements ouvrant droit à l'avantage fiscal prévu à l'article 885-0 V bis du CGI, dans sa rédaction en
vigueur au 31 décembre 2017, effectués entre la date limite de dépôt des déclarations mentionnées à l'article 885 W du CGI,
dans sa rédaction en vigueur au 31 décembre 2017, au titre de l'ISF dû au titre de l'année 2017, et le 31 décembre 2017, sont imputables, dans les conditions prévues à l'article 885-0 V bis du CGI
dans sa rédaction en vigueur au 31 décembre 2017, sur l'IFI dû au titre de l'année 2018. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-40-30-10-10 | https://bofip.impots.gouv.fr/bofip/3531-PGP.html/identifiant=BOI-PAT-ISF-40-30-10-10-20181011 | 2018-10-11 00:00:00 | 559d0aeaa665b7fe016879559b43e93b8cf6bab7125178eae80b8a8d03b28bfd | [
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] |
I. Groupements d'intérêt économique
10
Le groupement d'intérêt économique (GIE), institué par
l'ordonnance n° 67-821 du 23
septembre 1967, est doté de la personnalité morale et de la pleine capacité juridique. Il est ouvert à tous ceux qui désirent, sans aliéner leur individualité ou leur autonomie, mettre en commun
certaines de leurs activités.
20
Conformément aux dispositions de
l'article 239 quater-I du code général des impôts (CGI), les GIE échappent à l'impôt sur les sociétés lorsqu'ils sont
constitués et fonctionnent dans les conditions prévues aux articles L 251-1 à 251-23 du code de commerce. En revanche, chaque membre
participant est personnellement passible de l'impôt sur le revenu -ou de l'impôt sur les sociétés- pour la part des bénéfices correspondant à ses droits dans le groupement. Ce régime est donc analogue
à celui des sociétés de personnes visées à l'article 8 du CGI.
30
Les droits des membres des groupements s'entendent de ceux qui résultent de la participation au
capital, ou s'ils sont différents, de ceux qui sont reconnus par le contrat de groupement.
Toutefois, dès lors que les GIE peuvent être constitués sans capital, cette répartition est
réputée s'effectuer par parts égales en l'absence de toutes stipulations contraires du contrat de groupement.
À cet égard, les modifications du contrat ne sont opposables à l'Administration qu'à compter de
la date de publicité prévue à l'article L 251-8 du code de commerce.
Bien évidemment, le groupement ne doit pas être un moyen de répartir librement des résultats en
fonction de la situation personnelle des membres. Le cas échéant, l'Administration s'opposerait à cette manœuvre en recourant, si besoin était, à la procédure de répression des abus du droit.
II. Groupement européen d'intérêt économique (GEIE)
40
L'article
239 quater C du CGI place hors du champ de l'impôt sur les sociétés les groupements européens d'intérêt économique (GEIE) et leur applique le régime fiscal des GIE.
Ce régime s'applique aux GEIE qui sont constitués et qui fonctionnent dans les conditions
prévues par le règlement n° 2137/85 du 25 juillet 1985 du conseil des communautés européennes relatif à
l'institution d'un GEIE et le
chapitre 1er de la loi n° 89-377 du 13 juin 1989 relative aux
groupements européens d'intérêt économique et modifiant
l'ordonnance n° 67-821 du 23
septembre 1967 sur les groupements d'intérêt économique (JO du 15 juin 1989, p. 7440).
A. Régime juridique du GEIE
50
Le GEIE est doté de la personnalité morale et de la pleine capacité juridique dès son
inscription au registre du commerce et des sociétés (loi
n° 89-377 du 13 juin 1989, art. 1er).
Comme pour le GIE, l'immatriculation au registre du commerce et des sociétés n'emporte pas
présomption de commercialité d'un groupement qui, selon son objet, peut avoir un caractère civil ou commercial.
60
Le GEIE doit avoir pour but non de réaliser des bénéfices, mais de faciliter ou de développer
l'activité économique de ses membres au sein de la Communauté européenne. Cependant il ne lui est pas interdit de réaliser des bénéfices, mais le profit qui résulte de l'action commune doit revenir
non pas au groupement, mais à ses membres. Son activité doit se rattacher à celle de ses membres et ne peut avoir qu'un caractère auxiliaire par rapport à celle-ci.
70
Le GEIE ne peut exercer de profession libérale, ni diriger ou contrôler, directement ou
indirectement, une entreprise.
Le GEIE doit être composé d'au moins deux personnes qui peuvent être soit des personnes
physiques, soit des sociétés ou autres entités juridiques, constituées en conformité avec la législation d'un État membre et qui doivent avoir leur administration centrale ou exercer leur activité à
titre principal dans des États membres différents.
Les membres du GEIE répondent indéfiniment et solidairement des dettes de celui-ci.
Le GEIE peut être constitué sans capital.
B. Régime fiscal du GEIE
1. Principes
80
L'article
239 quater C du CGI prévoit que le GEIE n'entre pas dans le champ d'application de l'impôt sur les sociétés.
Ce régime est identique à celui des sociétés de personnes visées à
l'article 8 du CGI.
2. Répartition des résultats entre les membres du GEIE
90
Conformément à
l'article 21 du règlement n° 2137/85 du 25 juillet 1985 du conseil des communautés européennes relatif à
l'institution d'un GEIE, les résultats provenant des activités du groupement sont répartis entre ses membres dans les proportions prévues au contrat de groupement ou, à défaut, par parts égales.
A cet égard, les modifications du contrat ne sont opposables à l'administration qu'à compter
de la date de la publicité qui leur est donnée conformément aux articles 7 et
39 du règlement n° 2137/85 du 25 juillet 1985 du conseil des communautés européennes relatif à
l'institution d'un GEIE.
3. Lieu d'imposition des résultats du GEIE
a. GEIE situé en France
100
Les membres d'un GEIE dont le siège est situé en France sont imposés en France, qu'ils soient
résidents de France ou non, sur la part des résultats du groupement qui leur revient.
Lorsque le GEIE développe une activité distincte de celle de ses membres, le résultat dégagé
doit correspondre à la rémunération normale de cette activité.
Les membres non résidents de France sont soumis, à raison de leur quote-part de résultat soit
à l'impôt sur le revenu soit à l'impôt sur les sociétés.
Remarque. : Lorsqu'un GEIE dont le siège est situé en France exerce des
activités à caractère industriel ou commercial dans un autre État, lié à la France par une convention fiscale, par l'intermédiaire d'un établissement stable qui y est situé, les résultats du GEIE sont
généralement imposables dans cet autre État dans la mesure où ils sont imputables à cet établissement stable. Mais la quote-part des bénéfices revenant aux membres du GEIE relevant de l'impôt sur le
revenu et qui ont leur domicile fiscal en France est en principe prise en compte pour calculer, selon la règle dite du taux effectif, l'impôt correspondant aux autres revenus du contribuable qui sont
imposables en France.
b. GEIE situé dans un autre État membre
110
La quote-part de résultat d'un GEIE situé dans un État de l'UE autre que la France revenant
aux membres dont le domicile fiscal ou le siège est en France est considérée comme un revenu réalisé à l'étranger.
120
Compte tenu des dispositions des conventions fiscales conclues entre la France et les autres
États de l'UE, les membres du GEIE relevant de l'impôt sur le revenu ne sont pas imposés en France sur la quote-part des bénéfices leur revenant dans le GEIE. Mais cette quote-part des bénéfices est
prise en compte pour calculer, selon la règle dite du taux effectif, l'impôt correspondant aux autres revenus du contribuable qui sont imposables en France lorsque celui-ci y a son domicile fiscal.
130
Les membres passibles de l'impôt sur les sociétés sont en principe exonérés de cet impôt à
raison de leur part de bénéfices réalisés à l'étranger.
Remarque. : Compte tenu des dispositions des conventions fiscales signées par
la France, lorsqu'un GEIE dont le siège est situé dans un autre État membre de l'UE. exerce des activités à caractère industriel ou commercial en France par l'intermédiaire d'un établissement stable
qui y est situé, les résultats du GEIE sont imposables en France dans la mesure où ils sont imputables à cet établissement stable. Dans ce cas, les associés, qu'ils soient résidents de France ou non
et qu'il s'agisse de personnes physiques ou morales, sont imposables en France sur la quote-part de bénéfices leur revenant dans les résultats de l'activité exercée en France par le GEIE situé à
l'étranger, soit à l'impôt sur le revenu, soit à l'impôt sur les sociétés.
c. Opérations de transformation affectant les GEIE
140
Cf. BOI-BIC-CESS-10-20.
III. Sociétés civiles de moyens
150
Les sociétés civiles de moyens dont l'objet exclusif est de mettre à la disposition de leurs
membres du personnel, du matériel, des locaux et tous autres éléments nécessaires à l'exercice de leur profession relèvent pour la détermination de leurs bénéfices de la catégorie des bénéfices
industriels et commerciaux (BIC) (CGI, art. 34).
180
Remarque : Si la société se borne à mettre à la disposition de ses membres,
pour l'exercice de leur profession, des locaux nus dont elle est propriétaire, le régime d'imposition est celui prévu pour les sociétés immobilières visées à
l'article 172 bis du CGI et régies au plan fiscal
par les articles 46 B à
46 D de l'annexe
III du CGI.
190
Conformément aux dispositions de
l'article 239 quater A du CGI, les sociétés civiles de moyens échappent à l'impôt sur les sociétés, même si elles sont
constituées sous forme de coopératives, sous réserve que leur activité soit conforme à leur objet. Chacun de leurs membres est personnellement passible de l'impôt sur le revenu pour la part
correspondant à ses droits dans les résultats de la société. Pour une étude détaillée du régime juridique et fiscal des sociétés civiles de moyens (SCM), il convient de se reporter à
(BOI-BNC-SECT-70-20). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHAMP-70-20-50 | https://bofip.impots.gouv.fr/bofip/3538-PGP.html/identifiant=BOI-BIC-CHAMP-70-20-50-20120912 | 2012-09-12 00:00:00 | bebe4221f536df7467801081de7755028a2d5c3bcd4e20326e1ca310960481c3 | [
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] |
I. Fonds commun de placement
1
Conformément aux dispositions de
l'article L214-8 du code monétaire et
financier, le fonds commun de placement, qui n'a pas la personnalité morale, est une copropriété de valeurs mobilières dont les parts sont émises et rachetées à la demande des porteurs à la valeur
liquidative majorée ou diminuée, selon les cas, des frais et commissions.
Il est constitué à l'initiative d'une société de gestion, chargée de sa gestion, qui choisit un
dépositaire des actifs du fonds.
10
Au regard des droits d'enregistrement, les fonds communs de placement bénéficient du régime de
faveur suivant :
- Les souscriptions de parts de fonds communs de placement libérées soit en espèces, soit en
nature par voie d'apport de titres sont dispensées de tout droit d'enregistrement (art. 832 du code général des impôts (CGI)).
- Les rachats de parts de fonds communs de placement équivalant à un partage partiel amiable des
actifs du fonds et à la répartition de ces avoirs entre les propriétaires de parts après dissolution du fonds, sont exonérés du droit proportionnel de partage prévu à
l'article 746 du CGI (CGI, art. 749 ).
II. Fonds commun de titrisation
20
Le cadre juridique des fonds communs de créances a été réformé aux termes de
l'article 16 de l'ordonnance
n° 2008-556 du 13 juin 2008. Les fonds communs de titrisation (FCT) se substituent aux fonds communs de créances (FCC).
En conséquence, les dispositions relatives aux droits d'enregistrement applicables aux fonds
communs de créances, régis par les articles L214-43 du code monétaire et financier à L214-49 du code monétaire et
financier dans leur rédaction antérieure au 14 juin 2008, sont transposables aux fonds de titrisation régis par les
articles L214-42-1 du code monétaire et financier à L214-49-13 du code monétaire et financier dans leur rédaction
issue de l'ordonnance n°
2008-556 du 13 juin 2008.
30
Le fonds commun de créances est une copropriété qui a pour objet exclusif d'acquérir des
créances titrisées et détenues par des établissements de crédit, la Caisse des dépôts et consignations ou les entreprises d'assurances et d'émettre des parts représentatives de ces créances.
Il n'a pas la personnalité morale et ne constitue pas une société. Il est constitué à
l'initiative conjointe d'une société chargée de sa gestion et d'une personne morale dépositaire des actifs du fonds.
40
Au regard des droits d'enregistrement, le régime fiscal du fonds commun de créances appelle
les observations suivantes :
- la souscription de parts n'entre pas dans le champ d'application du droit prévu à
l'article 809-I-1° du CGI ;
- lors de la liquidation d'un fonds commun de créances, la répartition éventuelle du boni de
liquidation entre les porteurs de parts rend exigible le droit de partage dans les conditions de droit commun (CGI, art. 746). | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-40-70 | https://bofip.impots.gouv.fr/bofip/3551-PGP.html/identifiant=BOI-ENR-AVS-40-70-20120912 | 2012-09-12 00:00:00 | 3749af195499e8cf1c76b96fe2677df2a651f8847bae0a802a1d82139e6097b1 | [
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] |
La détermination de la base d'imposition des exploitants agricoles soumis à un régime réel
d'imposition s'effectue en tenant compte de principes généraux.
Ce chapitre présente :
- les dispositions générales applicables pour déterminer la période d'imposition et le bénéfice
imposable (section 1, BOI-BA-BASE-20-10-10) ;
- les dispositions particulières à la prise en compte des immobilisations (section 2,
BOI-BA-BASE-20-10-20). | Bulletin officiel des finances publiques - impôts | BOI-BA-BASE-20-10 | https://bofip.impots.gouv.fr/bofip/3556-PGP.html/identifiant=BOI-BA-BASE-20-10-20160907 | 2016-09-07 00:00:00 | 71e3025a39344625a767d046f985413d00629dbbd8255be4432f943a0abdae85 | [
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] |
I. Généralités
1
En vue de favoriser le reboisement, l'amélioration et la conservation des massifs forestiers, le
décret n° 54-1302 du 30 décembre 1954, modifié par la
loi n° 63-810 du 6 août 1963 et la
loi n° 95-95 du 1er février
1995, a donné aux propriétaires de bois ou de terrains à reboiser la possibilité de constituer entre eux, pour une durée maximum de quatre-vingt-dix-neuf ans, des groupements forestiers
(code forestier, art. L. 331-1 et suivants).
10
Ces groupements doivent avoir un objet exclusivement civil (constitution, amélioration,
équipement, conservation ou gestion de massifs forestiers ; acquisition de forêts ou de terrains à boiser), à l'exclusion de toutes opérations telles que la transformation des produits forestiers qui
ne constitueraient pas un prolongement normal de l'activité agricole.
20
Leurs statuts sont ceux d'une société régie par les articles 1832 et
suivants du code civil. Leur capital n'est pas représenté par des titres négociables, mais des parts d'intérêt qui ne peuvent être cédées que dans les conditions prévues à
l'article 1690 du code civil ou, si les statuts le stipulent, par transfert sur les registres de la société. En outre, ces parts ne peuvent
être cédées à des tiers étrangers au groupement qu'après autorisation dans les conditions fixées par les statuts.
30
Pour favoriser la constitution de tels groupements, le
I de l'article 238 quater du code général des impôts (CGI) prévoit que, lorsqu'elles sont réalisées par des entreprises
industrielles ou commerciales passibles de l'impôt sur le revenu ou par des sociétés passibles, à un titre quelconque, de l'impôt sur les sociétés, les opérations de transformation en un groupement
forestier d'une société propriétaire de bois ou de terrains à reboiser ainsi que d'apport de biens de cette nature à un tel groupement, donnent lieu à la perception d'une taxe spéciale dont il fixe le
taux, assise sur la valeur nette de l'actif transféré au groupement forestier.
40
Cette taxe libère les plus-values afférentes à l'actif transféré, de l'impôt sur le revenu ou de
l'impôt sur les sociétés susceptibles d'être réclamés du chef de l'opération.
50
Le paiement de la taxe entraîne en outre l'exonération, s'il s'agit d'une société de capitaux
ou d'une société assimilée, de l'impôt sur le revenu et de la retenue à la source sur le revenu des capitaux mobiliers, auxquels donnerait ouverture la distribution à ses membres des parts d'intérêt
du groupement forestier, représentatives des bois et des terrains à reboiser à lui transférés.
60
L'application de ce régime spécial est subordonnée aux conditions énoncées au
II de l'article 238 quater du CGI.
II. Régime fiscal applicable aux groupements forestiers
70
Aux termes de
l'article 238 ter du CGI, les groupements forestiers, constitués dans les conditions prévues par les dispositions de
l'article L. 331-1 du code forestier à l'article
L. 331-15 du code forestier, ne sont pas assujettis à l'impôt sur les sociétés ; mais chacun de leurs membres est personnellement passible, pour la part des bénéfices sociaux correspondant à ses
droits dans le groupement, soit de l'impôt sur le revenu, déterminé d'après les règles prévues pour la catégorie de revenus à laquelle ces bénéfices se rattachent, soit de l'impôt sur les sociétés,
s'il s'agit de personnes morales assujetties audit impôt.
80
Les groupements forestiers qui ne remplissent plus les conditions prévues par les dispositions
de l'article L. 331-1 du code forestier à
l'article L. 331-15 du code forestier, sont, en vertu de
l'article 202 ter du CGI, soumis à l'impôt sur les sociétés dans les conditions de droit commun
(BOI-BIC-CESS-10-20-30 au I-I-1). Les conséquences de ce changement de régime fiscal qui entraîne, au plan fiscal, cessation d'entreprise
sont exposées au BOI-BIC-CESS-30-20.
Remarque : Il est admis que la vente de parcelles de terrains dans le cadre
d'expropriations après une déclaration d'utilité publique ne peut faire perdre le bénéfice de l'article 238 ter du CGI . | Bulletin officiel des finances publiques - impôts | BOI-BA-SECT-30-10 | https://bofip.impots.gouv.fr/bofip/3588-PGP.html/identifiant=BOI-BA-SECT-30-10-20130211 | 2013-02-11 00:00:00 | 50eb440c384cb22c6db3fb040ff66600d623e047f4f19b249da98aa497cad2d5 | [
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] |
Le législateur a entendu mettre en place, indépendamment des procédures judiciaires, des
dispositifs de prévention des difficultés en faveur des entreprises ou des particuliers et les moyens d'y faire face. Le régime des procédures collectives s'est donc enrichi, avec les réformes des
dernières années, d'une phase amiable et de nouveaux moyens de prévention, de nature à modifier les conditions d'exercice du recouvrement forcé par les comptables des finances publiques.
1
S'agissant des entreprises, les procédures se sont diversifiées. Les procédures judiciaires ne
sont plus le seul moyen de traitement des difficultés d'une entreprise : la détection le plus en amont possible des difficultés et la conclusion d'un accord amiable sérieux font partie des diverses
possibilités de lutte contre la fragilisation des acteurs économiques. Cette recherche de moyens de prévention a connu une phase importante avec la
loi n° 2005-845 du 26 juillet 2005 de sauvegarde des
entreprises qui, outre divers instruments de prévention, a introduit la procédure de conciliation, en vue d'offrir aux créanciers, aux investisseurs et aux débiteurs la possibilité de conclure un
accord juridiquement sécurisé.
En ce qui concerne les particuliers, la mise en place de mesures de prévention et de règlement
amiable tend à la protection des consommateurs, qui du fait de difficultés financières ou d'un recours mal maîtrisé au crédit à la consommation se trouvent dans des situations de surendettement.
10
Outre les procédures « traditionnelles » que sont le redressement et la liquidation judiciaires,
la loi a institué une procédure de sauvegarde, procédure judiciaire préventive ouverte à la seule initiative du débiteur qui justifie de difficultés qu’il n’est pas en mesure de surmonter et qui sont
de nature à le conduire à la cessation des paiements. Elle doit intervenir avant toute cessation des paiements.
Elle est destinée à faciliter la réorganisation de l’entreprise afin de permettre la poursuite
de l’activité économique, le maintien de l’emploi et l’apurement du passif. Cette procédure débute par une période d’observation qui entraîne l’arrêt des poursuites des créanciers afin de permettre au
débiteur de préparer un plan de sauvegarde arrêté par jugement.
L'ordonnance n° 2014-326 du 12
mars 2014 portant réforme de la prévention des difficultés des entreprises et des procédures collectives a introduit une procédure de sauvegarde accélérée « de droit commun ». Inspirée de la
sauvegarde financière accélérée, instaurée par la
loi n° 2010-1249 du 22 octobre
2010, elle peut concerner d'autres créanciers que les seuls créanciers financiers comme notamment les fournisseurs et les créanciers publics. Procédure préventive, la sauvegarde accélérée est
adossée à une conciliation et est soumise aux dispositions régissant la procédure de sauvegarde en général, sauf texte contraire.
Le redressement judiciaire concerne les entreprises qui sont en état de cessation des paiements
mais dont la situation économique et financière doit permettre la poursuite de l'activité. La liquidation judiciaire concerne les entreprises en état de cessation des paiements et dont le redressement
est manifestement impossible. Cette procédure met fin à l'activité de l'entreprise après la réalisation de ses actifs, voués à l'apurement de tout ou partie du passif.
20
La déclaration de créances, action de droit commun qui concerne les trois procédures
judiciaires, est plus qu'une simple formalité permettant aux comptables publics de concourir avec les autres créanciers. Elle comporte des effets qui se superposent au droit du titre en matière
fiscale.
30
L'existence d'une procédure collective à l'égard d'une entreprise n'exonère pas l'entrepreneur
ou les dirigeants de personne morale de toute responsabilité.
Les dirigeants de société, personne morale ou tout autre groupement, peuvent être mis en cause
sur le fondement de l'article L. 267 du livre des procédures fiscales. Ils peuvent également être poursuivis pénalement
pour fraude fiscale et infractions assimilées et pour escroquerie en matière de TVA.
Plus généralement, les cas d'insolvabilité délictuelle sont assortis de sanctions codifiées au
titre V du livre VI du code de commerce (C. com., art. L. 650-1 et suiv.).
Ces sanctions sont de trois types :
- professionnelles, elles interdisent l'accès ultérieur à des fonctions de gestion ou de
direction aux personnes en raison de leurs agissements ;
- patrimoniales, elles transfèrent le passif de l'entreprise à la charge personnelle du
dirigeant dont le comportement irrégulier a contribué à l'insuffisance d'actif ;
- pénales, elles s'appliquent dans le cas d'agissements les plus graves ou frauduleux par le
dirigeant ou l'entrepreneur individuel.
Le titre se subdivise en quatre parties :
- les procédures amiables (chapitre 1, BOI-REC-EVTS-10-10) ;
- les procédures judiciaires (chapitre 2, BOI-REC-EVTS-10-20) ;
- la déclaration de créances (chapitre 3, BOI-REC-EVTS-10-30) ;
- les responsabilités et les sanctions prévues en matière de difficultés des entreprises
(chapitre 4, BOI-REC-EVTS-10-40). | Bulletin officiel des finances publiques - impôts | BOI-REC-EVTS-10 | https://bofip.impots.gouv.fr/bofip/3647-PGP.html/identifiant=BOI-REC-EVTS-10-20150701 | 2015-07-01 00:00:00 | bd48fd7b114f456865251b6edc872fe8eae88e3cb023bddcd47f3a11c71eee6b | [
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] |
L’action en recouvrement, engagée en principe dès la constatation du défaut de paiement dans les
délais légaux, se poursuit à l'initiative du comptable des finances publiques jusqu'au paiement de la somme due, principal et accessoires, pour autant que le délai de prescription ne soit pas parvenu
à son terme (BOI-REC-EVTS-30).
La suspension des mesures de poursuites résulte, soit d’une disposition légale, soit d'un accord
, formalisé solennellement et assorti, le cas échéant, de garanties . Dans ce cas, elle donne lieu à un plan d'apurement échelonné dans le temps, dit aussi échéancier.
1
Le législateur édicte une interdiction d’engager toute mesure de poursuites en cas d’ouverture
d’une procédure collective d’apurement du passif : jugement d’ouverture d’une procédure de sauvegarde, de redressement judiciaire ou de liquidation judiciaire
(BOI-REC-EVTS-10-20).
La même interdiction vise les créanciers parties à l’accord dans le cadre d’une procédure de
conciliation (BOI-REC-EVTS-10-10).
10
En dehors des procédures visant l’ensemble des créanciers,
l’article L. 277 du livre des procédures fiscales crée un droit à suspension des poursuites au bénéfice du contribuable
qui demande qu’il soit sursis au paiement d’impositions qu’il conteste.
Les comptables des finances publiques peuvent renoncer, à titre gracieux, à leur droit de
poursuite en accordant au contribuable la possibilité de régler de manière échelonnée leur dette.
Enfin, dans le cadre de la procédure spécifique de règlement des difficultés des entreprises
ouverte devant la commission des chefs des services financiers, le plan de règlement accordé à l’unanimité est accompagné d’une suspension des poursuites.
Le titre est divisé en deux parties qui traitent successivement :
- des plans de règlement accordés par le comptable public ou la commission des chefs des
services financiers (chapitre 1, BOI-REC-PREA-20-10) ;
- du sursis de paiement (chapitre 2, BOI-REC-PREA-20-20). | Bulletin officiel des finances publiques - impôts | BOI-REC-PREA-20 | https://bofip.impots.gouv.fr/bofip/3686-PGP.html/identifiant=BOI-REC-PREA-20-20190307 | 2019-03-07 00:00:00 | b2f2c2ede88749891aefb13e07716fed0af803970f2a43f6f97cbbba2d7c7478 | [
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] |
La présente division est consacrée :
- à l'étude du régime fiscal applicable aux plus-values réalisées par les particuliers à
l'occasion de la cession à titre onéreux de biens meubles autres que les valeurs mobilières et les droits sociaux (titre 1, BOI-RPPM-PVBMC-10) et autre que les actifs
numériques ou les droits s'y rapportant ;
- au régime spécial auquel sont soumises les ventes de métaux précieux, les bijoux et les objets
d'art, de collection ou d'antiquité (titre 2, BOI-RPPM-PVBMC-20) ;
- au régime fiscal applicable aux plus-values réalisées, directement ou
indirectement, par les particuliers à l'occasion de la cession à titre onéreux d'actifs numériques ou de droits s'y rapportant (titre 3, BOI-RPPM-PVBMC-30). | Bulletin officiel des finances publiques - impôts | BOI-RPPM-PVBMC | https://bofip.impots.gouv.fr/bofip/3719-PGP.html/identifiant=BOI-RPPM-PVBMC-20190902 | 2019-09-02 00:00:00 | d4f937dbf980e8c3e464587d82c483c47dc9301e422a83482c18420860f0289f | [
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] |
Les commentaires exprimés dans ce document, relatifs à la prime pour l'emploi (PPE), ne trouvent
plus à s'appliquer à compter de l'imposition des revenus de 2015, compte tenu des dispositions de
l'article 28 de
la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 qui abroge l'article 200 sexies du code
général des impôts (CGI).
Ils sont retirés à compter de la date de publication de la présente version.
Le dispositif de la PPE reste applicable en 2015 pour l'imposition des revenus de 2014. La prime
pour l'emploi due au titre des revenus perçus en 2014 reste donc attribuée en 2015 dans les conditions de droit commun (CGI, art. 200 sexies).
Pour prendre connaissance des commentaires applicables pour la dernière fois en 2015 au titre
des revenus 2014, consultez la version précédente dans l'onglet « Versions Publiées Du Document ».
Attention : les liens cités par ce document vers les autres documents de la base ne sont pas versionnés,
c'est-à-dire qu'ils renvoient vers la dernière version publiée du document ciblé. L'onglet « Versions Publiées Du Document » vous permet de consulter la doctrine en vigueur à une date donnée. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-310-10 | https://bofip.impots.gouv.fr/bofip/3908-PGP.html/identifiant=BOI-IR-RICI-310-10-20150515 | 2015-05-15 00:00:00 | 2d9adc93acafe1367d9d04699fc7a2af1cf9157fed43fa2b1e14e4909f3622f3 | [
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] |
I- Logement acquis neuf, en l'état futur d'achèvement ou que le
contribuable fait construire :
- respectant la réglementation thermique en vigueur à la date du dépôt de la
demande de permis de construire, sans atteindre le niveau élevé de performance énergétique fixé par décret :
Année de réalisation de l'investissement
2007
2008
2009
2010
2011
2012
Nombre d'annuités éligibles
5
5
5
5
5
5
Taux applicable aux intérêts d'emprunt au titre de la première annuité
40%
40%
40%
30%
25%
15%
Taux applicable aux intérêts d'emprunt au titre des annuités suivantes
20%
20%
20%
15%
10%
5%
- atteignant un niveau élevé de performance énergétique fixé par décret
(actuellement fixé au niveau du label BBC) :
Année de réalisation de l'investissement
2007
2008
2009
2010
2011
2012
Nombre d'annuités éligibles
5
5
7
7
7
7
Taux applicable aux intérêts d'emprunt au titre de la première annuité
40%
40%
40%
40%
40%
40%
Taux applicable aux intérêts d'emprunt au titre des annuités suivantes
20%
20%
II- Logement ancien, logement rendu habitable, local non affecté à usage d'habitation
transformé en logement, logement acquis en l'état futur de rénovation :
Année de réalisation de l'investissement
2007
2008
2009
2010
2011
2012
Nombre d'annuités éligibles
5
5
5
5
5
5
Taux applicable aux intérêts d'emprunt au titre de la première annuité
40%
40%
40%
40%
40%
40%
Taux applicable aux intérêts d'emprunt au titre des annuités suivantes
20%
20%
20%
20%
20%
20% | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000024 | https://bofip.impots.gouv.fr/bofip/3901-PGP.html/identifiant=BOI-ANNX-000024-20140929 | 2014-09-29 00:00:00 | e3fd4f2b0aaf1fcf9b6c7879581d3c68187423da955de38dcef3c0834c7b4be0 | [
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] |
1
Le législateur et la jurisprudence ont réglé la situation des différents titulaires de droits
spéciaux. Le droit de propriété, en effet, peut faire l'objet de diverses restrictions.
En principe, l'impôt doit être établi au nom de celui qui jouit des revenus de l'immeuble et qui
dispose d'un droit réel immobilier -susceptible d'être cédé- sur le fonds.
Le II de l'article 1400 du
code général des impôts (CGI) prévoit que lorsqu'un immeuble est grevé d'usufruit ou loué soit par bail emphytéotique, soit par bail à construction, soit par bail réel et solidaire, soit par bail
à réhabilitation ou fait l'objet d'une autorisation d'occupation temporaire du domaine public constitutive d'un droit réel, la taxe foncière est établie au nom de l'usufruitier, de l'emphytéote, du
preneur à bail à construction ou à réhabilitation, du preneur à bail réel et solidaire ou du titulaire de l'autorisation.
Enfin, selon le IV de l'article 1400 du CGI, lorsqu'un immeuble a été transféré
en application d'un contrat de fiducie, la taxe foncière est établie au nom du fiduciaire.
I. Usufruit
10
L'usufruit est le droit de jouir des choses dont un autre a la propriété, comme le propriétaire
lui-même, mais à la charge d'en conserver la substance (code civil [C. civ.], art. 578).
En cas d'usufruit, les droits du propriétaire sur les fruits et revenus sont annihilés
temporairement et sans compensation ultérieure.
C'est donc l'usufruitier qui jouit des revenus de l'immeuble et qui, en conséquence, doit être
imposé à la taxe foncière (CGI, art. 1400, II).
Le nom de l'usufruitier doit figurer au rôle de la taxe foncière à la suite de celui du
nu-propriétaire.
Exemple : M. Honorat Jean, nu-propriétaire à Vence, par M. Morel Aguste,
usufruitier, 10, rue Rève-Vieille à Grasse.
Toutefois, l'indication du nom du nu-propriétaire sur le rôle n'a pas pour effet de rendre ce
dernier solidaire de l'usufruitier pour le paiement de l'impôt.
II. Gage immobilier
20
Le gage immobilier (dénommé « antichrèse » avant la modification terminologique résultant de
l'article
10 de la loi n° 2009-526 du 12 mai 2009 de simplification et de clarification du droit et d'allègement des procédures) est une convention écrite aux termes de laquelle un débiteur transfère à son
créancier la possession d'un immeuble, à titre de sûreté de sa dette, afin que le créancier en perçoive les fruits ou revenus à charge de les imputer annuellement sur les intérêts, s'il lui en est dû,
et ensuite jusqu'à parfait paiement, sur le capital de la créance (C. civ., art. 2387 et suiv.).
Le gage immobilier confère sur l'immeuble un droit réel de jouissance.
La taxe foncière est due par le créancier gagiste. Les nom et adresse de ce
dernier doivent figurer au rôle après la désignation du propriétaire.
III. Emphytéose
A. Généralités
30
Le bail emphytéotique, bail de longue durée, de biens immeubles confère au preneur un droit
réel immobilier spécial moyennant redevances annuelles, susceptible d'hypothèque. Ce droit peut être cédé et saisi dans les formes prescrites pour la saisie immobilière
(code rural et de la pêche maritime, art. L. 451-1 et suiv.).
La durée du bail emphytéotique doit être comprise entre dix-huit et quatre-vingt-dix-neuf ans.
Elle ne peut se prolonger par tacite reconduction.
40
L'emphytéote est tenu de tous les impôts et charges afférents au fonds, notamment des taxes
foncières (CGI, art. 1400, II). Son nom doit être porté au rôle à la suite du nom du propriétaire.
B. Bail emphytéotique administratif
45
Aux termes de l'article
1415 du CGI, la taxe foncière sur les propriétés non bâties et la taxe foncière sur les propriétés bâties sont établies pour l'année entière d'après les faits existants au 1er janvier
de l'année d'imposition.
De plus, le II de
l'article 1400 du CGI précise que, lorsque l'immeuble est loué par bail emphytéotique, l'impôt est établi au nom de
l'emphytéote.
Dès lors, l'imposition des terrains et des constructions qui y sont édifiées (lesquelles sont
la propriété du preneur jusqu'à l'expiration du bail) sera toujours effectuée entre les mains de l'opérateur emphytéote pendant la durée du bail.
A la fin du bail, comme l'ouvrage réalisé devient la propriété de la collectivité bailleresse,
cette dernière sera débiteur de l'impôt.
Exemple : Situation des collectivités territoriales au regard des impôts locaux
en cas de recours à un bail emphytéotique en vue de la réalisation d'une opération d'intérêt général liée à la construction de casernes pour la gendarmerie nationale.
La collectivité territoriale conclut avec un opérateur privé un bail emphytéotique administratif
(BEA) portant sur un terrain dont elle est propriétaire.
L'opérateur privé est chargé de la construction des casernes et en supporte le coût financier. Il
met ensuite ces constructions à la disposition de la collectivité bailleresse en vertu d'une convention dont la durée est égale au bail emphytéotique.
La collectivité sous-loue ensuite les bâtiments à la gendarmerie nationale moyennant un loyer.
Dans certains cas, l'emphytéote peut directement louer les logements à la gendarmerie nationale.
Quel que soit le mode de gestion choisi, l'ouvrage réalisé devient propriété de la collectivité
bailleresse au terme du bail.
IV. Bail à construction
50
Un bail à construction est le bail par lequel le preneur s'engage, à titre principal, à
édifier des constructions sur le terrain du bailleur et à les conserver en bon état d'entretien pendant toute la durée du bail. Le bail à construction est consenti par ceux qui ont le droit d'aliéner
et dans les mêmes conditions et formes. Il est conclu pour une durée comprise entre dix-huit et quatre-vingt-dix-neuf ans ; il ne peut se prolonger par tacite reconduction.
Les parties conviennent de leurs droits respectifs de propriété sur les constructions
existantes et sur les constructions édifiées. A défaut d'une telle convention, le bailleur en devient propriétaire en fin de bail et profite des améliorations
(code de la construction et de l'habitation [CCH], art. L. 251-2).
Le bail à construction confère au preneur un droit réel immobilier qui peut
être hypothéqué, saisi ou cédé (CCH, art. L. 251-3).
60
Le preneur est dès lors tenu, aux termes du II de
l'article 1400 du CGI, au paiement de la taxe foncière relative tant aux constructions qu'aux terrains et l'imposition
afférente à ces immeubles doit être libellée comme suit : “ X... bailleur à construction à... par Y... preneur, à... ”.
V. Bail à réhabilitation
65
Est qualifié de bail à réhabilitation le contrat par lequel soit un organisme d'habitations à
loyer modéré, soit une société d'économie mixte dont l'objet est de construire ou de donner à bail des logements, soit une collectivité territoriale, soit un organisme bénéficiant de l'agrément
relatif à la maîtrise d'ouvrage prévu à l'article L. 365-2 du CCH s'engage à réaliser dans un délai
déterminé des travaux d'amélioration sur l'immeuble du bailleur et à le conserver en bon état d'entretien et de réparations de toute nature en vue de louer cet immeuble à usage d'habitation pendant la
durée du bail (CCH, art. L. 252-1).
En application des dispositions du II de
l'article 1400 du CGI, la taxe foncière est établie au nom du preneur à bail à réhabilitation.
VI. Bail réel solidaire
67
Constitue un contrat dénommé “bail réel solidaire” (BRS) le bail par lequel un
organisme de foncier solidaire (OFS) consent à un preneur, dans les conditions prévues à l'article L. 329-1 du code de
l'urbanisme et pour une durée comprise entre dix-huit et quatre-vingt-dix-neuf ans, des droits réels en vue de la location ou de l'accession à la propriété de logements destinés, pendant toute la
durée du contrat, à être occupés à titre de résidence principale, sous conditions de plafonds de prix de cession des droits réels, de ressources et de loyers
(CCH, art. L. 255-1 à
CCH, art. L. 255-19), avec s'il y a lieu obligation pour ce dernier de construire ou réhabiliter des
constructions existantes. Le BRS ne peut faire l'objet d'une tacite reconduction.
En application des dispositions du II de
l'article 1400 du CGI, la taxe foncière est établie au nom du preneur du BRS.
Le preneur s'entend le cas échéant de l'opérateur mentionné à
l'article L. 255-3 du CCH et à
l'article L. 255-4 du CCH et en cas de vente, de l'acquéreur des droits réels immobiliers.
Pour plus de précisions, il convient de se reporter au
BOI-IF-TFB-20-30-60 sur le BRS.
VII. Location-attribution
70
L'article 1378
quinquies du CGI qui prévoyait le régime de taxe foncière sur les propriété bâties applicables qui s'appliquait sous conditions dans le cadre des contrats de location-attribution et de
location-vente, a été abrogé par l'article 70 de la loi n° 2010-1658 du 29 décembre 2010 de
finances rectificative pour 2010.
80
Conformément au I de
l'article 1378 quinquies du CGI (abrogé au 1er janvier 2011), les contrats de location-attribution
consentis par les sociétés anonymes coopératives d'HLM sont considérés comme des contrats de vente pure et simple du point de vue fiscal. En conséquence, la taxe foncière et les taxes annexes doivent
être directement établies au nom des locataires-attributaires.
Remarque : La location-attribution a été supprimée par la
loi n° 71-580 du 16 juillet 1971 (JO du 17 juillet, p.
7053), mais elle continue à s'appliquer aux opérations déjà réalisées.
(85)
VIII. Droit d'usage ou d'habitation
90
Lorsqu'un immeuble est grevé d'un droit d'usage ou d'habitation, le titulaire du droit
(l'usager) est bien tenu au paiement de l'impôt dans la proportion de sa jouissance, conformément aux dispositions de l'article 635 du C.
civ., mais cette responsabilité ne s'exerce qu'à l'égard du propriétaire et la taxe foncière est régulièrement établie au nom de ce dernier, seul débiteur légal de l'impôt. En effet, cet usager ne
peut exercer son droit sur l'immeuble que pour ses besoins et ceux de sa famille et il ne peut le céder.
Remarque : Le droit d'usage ou d'habitation est un droit réel et viager, de
même nature que l'usufruit, mais inférieur en étendue. Son titulaire peut demeurer dans la maison ou le logement avec sa famille, mais la location lui est interdite.
Il en est de même lorsque l'immeuble est grevé d'un droit d'habitation à vie.
Ainsi, le Conseil d’État a jugé que dans le cas où un contribuable est propriétaire d'un
immeuble dans lequel l'occupant est titulaire d'un droit d'habitation à vie, sans en être ni usufruitier, ni emphytéote, il doit seul être inscrit au rôle de la taxe foncière, réserve faite des droits
que ses titres de propriété seraient susceptibles de lui permettre d'exercer contre l'occupant devant la juridiction compétente (CE, arrêt du 7 décembre 1960, req. n° 37988, RO, p. 217).
Dans le même sens,
CAA Marseille, arrêt n° 02MA00254 du 21
décembre 2004.
Enfin, les personnes retraitées qui souscrivent dans une résidence du troisième âge protégée,
un droit d'habitation à vie dans un appartement non transmissible ne peuvent être inscrites au rôle de la taxe foncière.
100
Dans le cas de vente en viager avec réserve du seul droit d'usage et
d'habitation au profit du vendeur, c'est l'acheteur qui est le redevable légal de la taxe, conformément aux principes énoncés au VIII § 90.
IX. Bail à domaine congéable
110
Le bail à domaine congéable est un louage rural dans lequel le preneur possède, en propriété,
les « édifices et superficies » élevés par lui sur le sol.
Pour plus de précisions, il convient de se reporter au
III-F § 370 du BOI-IF-TFNB-10-20.
(120)
X. Concession
130
La concession est un contrat par lequel une personne morale ou physique (le concessionnaire)
s'engage, vis-à-vis d'un tiers (le concédant), qui est le plus souvent une collectivité publique, à effectuer certains travaux ou à assurer certains services moyennant la perception à son profit,
pendant une période déterminée, de redevances sur les usagers.
140
En principe, dans le cas de concession, la taxe foncière doit être établie suivant les mêmes
règles que lorsqu'on se trouve en présence de constructions édifiées sur sol d'autrui (BOI-IF-TFB-10-20-10 au V § 150 et suiv.). Il convient
donc d'analyser dans chaque cas d'espèce les clauses juridiques du traité de concession.
A. Imposition au nom du concessionnaire
150
Si les constructions édifiées sur le terrain concédé doivent, à l'expiration de la concession,
rester la propriété du concessionnaire ou bien revenir à l'autorité concédante mais contre indemnité, le concessionnaire est seul imposable à raison des installations qu'il a édifiées et qui sont
considérées, au point de vue juridique, comme lui appartenant pendant toute la durée de la concession.
C'est ainsi que le concessionnaire est imposable lorsque les installations édifiées par lui
ne doivent pas obligatoirement faire retour à l’État en fin de concession ; l’État ne saurait, en effet, être réputé propriétaire des installations en raison du caractère facultatif de son droit sur
elles (CE, arrêt du 10 janvier 1938, RO, p. 11).
Dans le même sens, CE, arrêt du 6 mars 1944, RO, p. 64.
B. Imposition au nom du concédant
160
Le concédant est normalement imposable lorsque les constructions doivent lui revenir
gratuitement à l'expiration de la concession. Il est, dans cette hypothèse, considéré comme propriétaire des constructions, dès leur édification (CE, arrêts du 10 février 1936, RO, 6366 et du 21
décembre 1939, RO, p. 471).
Remarque : La circonstance que l'impôt afférent aux immeubles en cause
aurait été établi -pour faciliter le recouvrement- au nom de « l’État par la société X..., concessionnaire » n'a pas pour effet de rendre celle-ci personnellement redevable envers le Trésor (CE, arrêt
du 22 décembre 1947, RO, p. 323).
De même, lorsque le concessionnaire a pour seules perspectives, à l'issue de la concession,
suivant la décision qui sera prise à ce moment-là par l'autorité concédante (en l'occurrence l’État), soit de remettre gratuitement à cette dernière lesdites constructions en bon état d'entretien,
soit de les détruire à ses frais et sans pouvoir prétendre à aucune indemnité, l'État doit être considéré comme propriétaire des constructions en cause et imposable à ce titre (CE, arrêt du 5 mai
1958, RO, p. 128).
Enfin, lorsqu’un contrat de concession du domaine public pour l’établissement d’un port de
plaisance prévoit que les installations construites par le concessionnaire sur les terrains appartenant à l’État seront remises gratuitement au concédant à l'expiration de la concession, ces
installations doivent être regardées comme incorporées au domaine de l’État dès la date de leur établissement. Dès lors, la taxe foncière sur les propriétés bâties au titre des installations du port
doit être établie au nom de l’État, seul redevable légal de cette imposition, sans que puisse y faire obstacle la circonstance que le traité de concession prévoit que le concessionnaire supportera
seul la charge de tous les impôts auxquels seraient assujetties la concession et ses dépendances
(CE, arrêt du 16 novembre 1988, n° 47685 et n°
47741 et CE, arrêt du 5 mai 2010, n°
301419).
Dans le cadre d'une convention de service public ou d'une concession de travaux mettant à
la charge du cocontractant les investissements correspondant à la création ou à l'acquisition des biens nécessaires au fonctionnement du service public, l'ensemble de ces biens, meubles ou immeubles,
appartient, dans le silence de la convention, dès leur réalisation ou leur acquisition, à la personne publique. La circonstance que le contrat de concession prévoie le versement au concessionnaire, à
l'expiration de la concession, d'une indemnité destinée à compenser la valeur non amortie des biens nécessaires au fonctionnement du service public ne fait pas obstacle à ce que ces biens
appartiennent, dès leur réalisation ou leur acquisition, à la personne publique
(CE, arrêt du 21 octobre 2013, n°
358873).
Remarque : Dans le cas où une concession prévoit une autorisation d'occupation
temporaire (AOT) du domaine public constitutive de droits réels au profit du concessionnaire, ce dernier devient redevable de la taxe foncière conformément au II de
l'article 1400 du CGI. Pour plus de précisions, cf. XII § 210 et suivants.
C. Stipulations contractuelles
170
Les parties peuvent décider contractuellement que la taxe foncière sera à la charge de l'une
ou de l'autre (plus généralement du concessionnaire).
C'est ainsi que l'article 35 de
l'annexe
au décret n° 97-547 du 29 mai 1997 portant approbation du cahier des charges type et de la convention de concession type applicables aux concessions accordées par l'État pour la construction,
l'entretien et l'exploitation des aérodromes modifié, prévoit que le concessionnaire supporte la charge de tous les impôts et taxes auxquels sont assujettis les terrains, ouvrages et installations
concédés.
De même, le cahier des charges type applicable aux concessions d'autoroute prévoit que « tous
les impôts et taxes établies ou à établir, y compris les impôts relatifs aux immeubles de la concession, seront à la charge de la société concessionnaire ».
Mais il s'agit là de stipulations conventionnelles régissant les rapports entre les parties et
ne pouvant pas, en principe, s'opposer à l'application des règles fiscales.
D. Concession de chemins de fer ou de canaux et barrages
180
Il convient de noter une exception à la règle générale d'imposition au nom du propriétaire
dans le cas de concession de chemins de fer d'intérêt général ou de canaux et barrages.
Dans ce cas, en effet, l'imposition est directement établie au nom du concessionnaire lorsque
les accords contractuels ont reçu la sanction législative.
Ainsi jugé dans le cas d'une concession de tramways alors que la compagnie
concessionnaire n'était pas propriétaire des bâtiments dépendant de l'exploitation de la voie ferrée (CE, arrêts du 20 juillet 1936, RO, 6519 et du 24 mai 1937, RO, p. 313).
En revanche, dans le cas d'une concession de canal, le Conseil d’État a jugé que le fait
que les impôts avaient été mis contractuellement à la charge de la société concessionnaire n'autorisait pas l'Administration -à défaut d'approbation législative- à établir l'impôt foncier au nom du
concessionnaire (CE, arrêt du 11 juillet 1938, RO, p. 384).
Remarque : Au cas particulier, le canal et ses dépendances devaient être remis
gratuitement à l’État à la fin de la concession.
XI. Permission de voirie
190
La permission de voirie est une décision administrative qui autorise un particulier à occuper
privativement le domaine public par des constructions établies à demeure. Elle est toujours accordée à titre précaire et peut être retirée par l'autorité dont elle émane.
200
Les constructions édifiées sur le domaine public en vertu d'une permission de voirie et
répondant aux conditions de fixation au sol sont passibles de la taxe foncière sur les propriétés bâties au nom du permissionnaire qui est considéré juridiquement comme le propriétaire des
constructions. Le fait que celles-ci devraient revenir à l'expiration du délai prévu et sans indemnité d'aucune sorte, à la personne morale qui a accordé l'autorisation est sans influence à cet égard.
Toutefois, comme dans le cas de construction élevée par un locataire sur sol d'autrui, le
permissionnaire ne doit être assujetti à la taxe foncière qu'à raison de la valeur locative de l'élévation seulement, le sol et les dépendances immédiates et nécessaires de la construction ne sont pas
imposables, au cas particulier.
XII. Autorisation d'occupation temporaire du domaine public constitutive d'un droit réel
210
Aux termes des dispositions du II de
l'article 1400 du CGI, lorsqu'un immeuble fait l'objet d'une autorisation d'occupation temporaire (AOT) du domaine public
constitutive d'un droit réel, la taxe foncière est établie au nom du titulaire de l'autorisation.
A. Champ d'application de la mesure
1. Nature du titre juridique
220
L'autorisation d'occupation temporaire (AOT) est un mode d'occupation du domaine public qui
confère à celui qui en est investi le droit de jouir du domaine public d'une manière privative et privilégiée.
La réglementation des AOT en prévoit deux types : les AOT non constitutives de droit réel et
les AOT constitutives d'un tel droit.
La mesure prévue par le II de
l'article 1400 du CGI ne s'applique qu'à l'égard des titulaires d'AOT constitutives d'un droit réel.
230
Aux termes des dispositions de
l'article L. 2122-6 du code de la propriété des personnes publiques (CG3P), l'État et ses
établissements publics peuvent délivrer sur leur domaine public, des autorisations d'occupation temporaires permettant d'accorder à des tiers des droits réels afin que ces derniers construisent un
ouvrage qu’ils exploitent ou qu’ils louent à la collectivité.
De même, en application de
l'article L. 2122-20 du CG3P, les collectivités territoriales, leurs groupements et leurs
établissements publics peuvent délivrer, sur leur domaine public de telles autorisations, constitutives de droit réel, dans les conditions déterminées de
l'article L. 1311-5 du code général des collectivités territoriales (CGCT) à
l'article L. 1311-8 du CGCT. Pour les collectivités territoriales, le recours aux AOT n'est possible
qu'en vue de l'accomplissement, pour leur compte, d'une mission de service public ou en vue de la réalisation d'une opération d'intérêt général relevant de leur compétence.
2. Forme du titre juridique
240
Les titres d’occupation du domaine public constitutifs d’un droit réel
peuvent revêtir la forme :
- d’autorisations unilatérales, délivrées par arrêté individuel ;
- de conventions de toute nature ayant pour effet d’autoriser l’occupation du domaine public
(CG3P, art. L. 2122-11 et
CGCT, art. L. 1311-5, III).
Les concessions de service public ou d’outillage public peuvent ainsi servir de support
juridique aux titres constitutifs d’un droit réel, sous la réserve que les cahiers des charges de ces concessions le prévoient expressément. La personne occupant le domaine public en vertu de telles
conventions est redevable des taxes foncières.
3. Auteur du titre juridique
250
Pour ce qui concerne les AOT du domaine public de l'État, les autorisations peuvent
concerner le domaine public compris dans les limites administratives des ports qui relèvent de la compétence des départements, des communes, mis à disposition de ces départements ou communes, ou ayant
fait l'objet, à leur profit un transfert de gestion. Elles sont délivrées après consultation du représentant de l’État, par le président du conseil départemental ou le maire et peuvent également être
accordées par le concessionnaire, lorsque les termes de la concession le prévoient expressément
(CG3P, art. L. 2122-17 et
CG3P, art. L. 2122-18).
Pour ce qui concerne les AOT du domaine public des collectivités territoriales, les
autorisations peuvent être délivrées par les collectivités concernées, leurs groupements ainsi que par leurs établissements publics
(CGCT, art. L. 1311-5).
4. Titulaire du titre juridique
260
Le titulaire de l'AOT peut être une personne physique ou morale, publique ou
privée.
Le droit réel porte exclusivement sur les ouvrages, constructions et installations de
caractère immobilier, que le bénéficiaire réalise pour exercer l'activité autorisée par le titre. Il confère à son titulaire, pour la durée de l'autorisation, les prérogatives et obligations du
propriétaire (CG3P, art. L. 2122-6 et
CGCT, art. L. 1311-5).
B. Étendue de l'imposition
270
Le titulaire de l'AOT est redevable des taxes foncières relatives tant aux constructions
qu'aux terrains situés dans le périmètre de l'autorisation.
Exemple : L’État délivre une AOT sur un terrain d'une superficie de 10 000 m²
en vue de la construction de bâtiments représentant une surface hors œuvre nette de 5 000 m² avec une emprise au sol de 2 000 m². Le titulaire sera redevable des taxes foncières pour l'ensemble des
biens immobiliers, c’est-à-dire de la totalité du terrain (10 000 m²) et des bâtiments.
280
Le fait générateur de l'imposition est constitué par la détention, au 1er
janvier de l'année, du titre juridique régulièrement publié au fichier immobilier, conformément aux dispositions prévues au c du 1° de
l'article
28 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière, et non par le début des travaux de construction autorisés par le titre.
C. Durée de l'imposition
290
Sous réserve des dispositions de
l'article 1403 du CGI et de l'article 1404 du CGI, le
titulaire de l'AOT est redevable des taxes foncières pendant toute la durée de l'autorisation et tant qu'elle n'est pas retirée, résiliée ou cédée.
300
En cas de retrait, le titulaire de l'AOT n'est plus redevable des taxes foncières relatives
aux immeubles ou installations ayant fait l'objet du retrait mais cette règle ne s'applique qu'à compter du 1er janvier de l'année suivant celle du retrait.
Exemple : Dans l'hypothèse d'une AOT retirée le 1er
juin N, la taxe foncière est due par le bénéficiaire de l'autorisation pour toute l'année N et ce n'est qu'à compter du 1er janvier N+1 que l'imposition cesse.
En cas de retrait partiel, le titulaire de l’AOT continue à être imposé sur les immeubles ou
installations qui ne font pas l’objet du retrait.
En cas de cession totale ou partielle du titre, l’acquéreur est redevable des taxes
foncières relatives aux immeubles sur lesquels portent les droits cédés, à compter du 1er janvier de l’année suivant celle de la cession.
310
A l'issue de la durée de l'autorisation ou en cas de retrait anticipé, le redevable des
taxes foncières est la personne qui devient propriétaire des ouvrages, constructions et autres installations de caractère immobilier.
Dans la généralité des cas, il s'agit de l’État ou de la collectivité concernée. En effet,
les ouvrages, constructions et installations de caractère immobilier qui sont maintenues à l'issue du titre d'occupation, deviennent de plein droit et gratuitement la propriété, selon le cas, de
l’État ou des collectivités concernées (CG3P, art. L. 2122-9 et
CGCT, art. L. 1311-7).
XIII. Fiducie
320
La fiducie est l'opération par laquelle un ou plusieurs constituants transfèrent des biens,
des droits ou des sûretés, ou un ensemble de biens, de droits ou de sûretés, présents ou futurs, à un ou plusieurs fiduciaires qui, les tenant séparés de leur patrimoine propre, agissent dans un but
déterminé au profit d'un ou plusieurs bénéficiaires (C. civ., art. 2011).
Aux termes du IV de
l'article 1400 du CGI, lorsqu'un immeuble a été transféré en application d'un contrat de fiducie, la taxe foncière est établie
au nom du fiduciaire. | Bulletin officiel des finances publiques - impôts | BOI-IF-TFB-10-20-20 | https://bofip.impots.gouv.fr/bofip/3952-PGP.html/identifiant=BOI-IF-TFB-10-20-20-20190110 | 2019-01-10 00:00:00 | 4ce5cef33245d3bec2f919428ba47498bc4b777ea67bac1d23bcfe56ae06dff1 | [
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] |
I. Rémunérations du personnel salarié
A. Rémunérations du personnel salarié non dirigeant
1
Toutes les sommes versées au personnel salarié à titre d'appointements, salaires ou indemnités
sont déductibles, à condition qu'elles correspondent à un travail réel, qu'elles donnent lieu à un versement effectif et qu'elles ne soient pas exagérées. Les frais et charges de personnel doivent
ainsi être exposés dans l'intérêt de l'exploitation et se traduire par une diminution de l'actif net.
Par conséquent, l'aide financière mentionnée à
l'article L. 7233-4 du code du travail, attribuée aux salariés de l'exploitation agricole, constitue une charge déductible du
résultat imposable si elle répond aux conditions précitées.
En outre, l'exploitant doit être en mesure de justifier du paiement des sommes dont il demande
la déduction (livre de paie, bulletins de salaires, etc.). Ces charges de personnel doivent être régulièrement comptabilisés en tant que telles et appuyées de pièces justificatives suffisantes.
B. Avantages en nature
10
Il en est de même en principe, des avantages en nature. Toutefois, lorsque ces avantages sont
alloués sous forme de produits provenant de l'exploitation, l'agriculteur doit procéder comme pour les fermages en nature.
Deux possibilités peuvent alors être retenues :
- soit comprendre la valeur de ces produits à la fois en recettes et en dépenses ;
- soit s'abstenir de les comptabiliser
(BOI-BA-BASE-20-30-30 au II-B § 60).
II. Indemnité versée au stagiaire dans le cadre du stage d'application prévu par le plan de professionnalisation
personnalisé
20
Les jeunes agriculteurs nés à compter du 1er janvier 1971, qui veulent s'installer
et souhaitent être admis au bénéfice des aides à l'installation mentionnées à l'article D. 343-3 du code rural et de
la pêche maritime, doivent réaliser un plan de professionnalisation personnalisé visé au 4° de l'article D. 343-4
du code rural et de la pêche maritime et dont les conditions de mise en œuvre ont été définies par un
arrêté du 22 août 2016 relatif
au plan de professionnalisation personnalisé .
Le plan de professionnalisation personnalisé peut alors imposer la participation à un stage
d'application en exploitation agricole. L'indemnité de participation prévue à l'article D. 343-24 du code rural et
de la pêche maritime, versée au stagiaire par le maître-exploitant, est déductible pour son montant réel du bénéfice agricole lorsque le maître-exploitant est soumis à un régime réel d''imposition
(elle est réputée être couverte par l'abattement forfaitaire pour les exploitants soumis au régime des micro-exploitations).
30
Compte tenu de la situation de subordination dans laquelle se trouve le stagiaire, la
rémunération et les avantages annexes servis en exécution de la convention sont imposables à l'impôt sur le revenu dans la catégorie des traitements et salaires
(BOI-RSA-CHAMP-10-20-30 au II § 60 et suiv.).
III. Rémunérations de l'exploitant et des membres de sa famille
A. Rémunération de l'exploitant individuel
40
La rémunération que s'alloue l'exploitant individuel en raison de son activité professionnelle
ne constitue pas une charge de l'exploitation et ne peut, de ce fait, être admise en déduction (BOI-BIC-CHG-40-50-10 au I-A § 1).
Remarque : L'aide financière au titre de services à la personne que s'alloue un
exploitant individuel en application de l'article L. 7233-5 du code du travail, y compris le « CESU préfinancé » n'est pas
déductible. Toutefois, l'article L. 7233-7 du code du travail prévoyant que cette aide est exonérée d'impôt sur le revenu, il
convient de considérer que le bénéfice imposable de l'exploitant individuel est exonéré à hauteur de l'aide financière qu'il s'attribue, avec un maximum fixé par
l'article D. 7233-8 du code du travail. Ce montant est révisé annuellement en fonction de l'évolution de l'indice des prix à la
consommation.
En pratique, sur la déclaration complémentaire des revenus n° 2042 C PRO
(CERFA n° 11222), disponible en ligne sur www.impots.gouv.fr, du contribuable,
le bénéfice imposable sera minoré du montant de l'aide financière qu'il s'est attribuée. Il est précisé que cette minoration ne doit pas conduire à faire naître un déficit au titre de l'exercice
d'attribution ni à augmenter le déficit de cet exercice (BOI-BIC-CHG-40-50-10 au I-B-2-b § 120 et suiv.).
B. Salaire du conjoint de l'exploitant
50
Le salaire versé au conjoint de l'exploitant qui participe effectivement à l'exercice de la
profession est déductible en totalité lorsque les époux sont mariés sous un régime exclusif de communauté.
En revanche, la déduction est limitée lorsque les époux sont mariés sous un régime de
communauté ou sous le régime de participation aux acquêts. Cette limite diffère selon que les exploitants sont adhérents, ou non, d'un centre de gestion agréé ou d'un organisme mixte de gestion agréé
:
- exploitants non adhérents : la limite de déduction est fixée par
l'article 154 du code général des impôts (CGI) ;
- exploitants adhérents : la déduction est intégralement admise par l'article 154 du CGI.
60
Cette déduction totale ou partielle est subordonnée à deux conditions :
- le salaire doit correspondre à un travail effectif et ne pas être excessif eu égard à
l'importance des services rendus ;
- il doit donner lieu au versement des cotisations de sécurité sociale, des cotisations
d'allocations familiales et des autres prélèvements sociaux en vigueur.
70
Les conditions d'application de
l'article 154 du CGI font l'objet de commentaires détaillés au III §
190 et suivants du BOI-BIC-CHG-40-50-10.
80
Dès lors que les salaires du conjoint de l'exploitant sont admis en déduction, ceux-ci sont
soumis à l'impôt sur le revenu dans la catégorie des traitements et salaires.
C. Salaires versés aux autres membres de la famille de l'exploitant
90
Les salaires versés aux autres membres de la famille de l'exploitant sont déductibles, sauf
s'il existe en réalité une société de fait entre les intéressés et l'exploitant.
Toutefois, les agriculteurs qui emploient leurs enfants mineurs et ne leur versent aucun
salaire en argent, ne peuvent déduire de leurs bénéfices les frais nécessités par l'entretien et la nourriture de ces enfants. Ces frais résultent, en effet, de l'obligation naturelle d'assistance à
laquelle l'exploitant est tenu envers ses enfants mineurs et ne constituent en aucun cas une charge d'exploitation.
IV. Rémunération allouée à l'associé d'exploitation
100
Dès lors qu'elle répond aux conditions générales de déduction des frais de personnel (travail
réel, versement effectif, caractère non exagéré, justification du paiement des sommes en cause), la rémunération allouée à l'associé d'exploitation doit être prise en compte pour la détermination du
bénéfice imposable de l'exploitant.
L'associé d'exploitation est la personne non salariée âgée de dix-huit ans révolus et de moins
de trente-cinq ans qui, descendant, frère, sœur ou allié au même degré du chef d'exploitation agricole ou de son conjoint, a pour activité principale la participation à la mise en valeur de
l'exploitation (code rural et de la pêche maritime, art. L. 321-6).
110
Lorsque les droits et obligations respectifs de l'exploitant et de l'associé d'exploitation ne
sont pas régis par la convention type départementale mentionnée à l'article L. 321-7 du code rural et de la pêche
maritime, l'article L. 321-9 du code rural et de la pêche maritime dispose que les associés d'exploitation
sont rémunérés par un intéressement aux résultats de l'exploitation, qui prend la forme d'une allocation dont le montant est fixé, pour l'ensemble du territoire, par un accord conclu entre les
organisations professionnelles les plus représentatives des exploitants agricoles d'une part, des associés d'exploitation d'autre part et homologué par arrêté conjoint du ministre de l'agriculture et
du ministre chargé de l'économie et des finances, après avis de l'assemblée permanente des chambres d'agriculture.
Remarque :
L'article L. 321-6 du code rural et de la pêche maritime a doté certains aides familiaux du statut d'associé
d'exploitation (BOI-BA-CHAMP-20-10 au IV-A § 150).
La détermination du revenu imposable des associés d'exploitation obéit à certaines règles
propres à la catégorie traitements et salaires (BOI-BA-CHAMP-20-10 au IV-A § 160).
V. Rémunérations allouées aux membres de sociétés de personnes et aux membres de leur famille
120
Les sommes perçues par les associés de fait ou les membres de sociétés de personnes ou de
groupements qui n'ont pas opté pour l'impôt sur les sociétés ne sont pas déductibles.
En revanche, à la condition de correspondre à un travail effectif et de ne pas être excessives
eu égard à l'importance des services rendus, les rémunérations suivantes sont déductibles :
- si elles sont versées au conjoint des associés ou membres visés ci-dessus, sous les mêmes
conditions et limites que pour les conjoints d'exploitants individuels (CGI, art. 154, II ; cf.
III-B § 50) ;
- si elles sont versées aux autres membres de la famille de ces associés ou membres, sans
limitation de montant.
VI. Cotisations sociales obligatoires des professionnels non salariés agricoles
A. Principes
130
Les exploitants agricoles sont tenus d'être assurés pour eux-mêmes et leur famille :
- contre le risque vieillesse et veuvage
(code rural et de la pêche maritime, art. L. 722-15) ;
- contre les accidents du travail et et les maladies professionnelles
(code rural et de la pêche maritime, art. L. 752-1) ;
- contre les risques maladie, invalidité, maternité
(code
rural et de la pêche maritime, art L. 722-10 et suiv.).
L'assurance couvre :
- l'exploitant lui-même, son conjoint, ses enfants à charge et les aides familiaux non
salariés (ascendants, descendants, frères, sœurs et alliés au même degré) ;
- les associés non salariés des sociétés à objet agricole, ainsi que leur conjoint et leurs
enfants mineurs.
L'assurance maladie s'applique, en outre, aux anciens exploitants et à leurs conjoints
titulaires de la pension de retraite visée à
l'article
L. 732-18 du code rural et de la pêche maritime, ainsi qu'aux bénéficiaires de la pension de retraite forfaitaire visée à
l'article L. 732-34 du code rural et de la pêche maritime .
L'article L.
732-56 du code rural et de la pêche maritime, tendant à la création d'un régime de retraite complémentaire obligatoire pour les non salariés agricoles, prévoit également l'affiliation au régime de
l'assurance complémentaire obligatoire pour les chefs d'exploitation ou d'entreprise agricole ainsi que les personnes ayant la qualité d'aide familial ou de collaborateur d'exploitation ou
d'entreprise agricole.
140
En application des dispositions combinées de
l'article 72 du CGI et de l'article 154 bis du
CGI, les cotisations dues en leur qualité de professionnels non salariés agricoles par les chefs d'exploitation ou d'entreprise agricole et les associés de sociétés de personnes, au titre des
régimes obligatoires, de base ou complémentaires, d'allocations familiales, d'assurance-vieillesse, invalidité, décès, maladie et maternité, sont déductibles sans limitation pour la détermination du
bénéfice agricole imposable. Il en est de même :
- des cotisations obligatoires dues pour la couverture des mêmes risques par les conjoints
collaborateurs et les aides familiaux ;
- et de la cotisation de solidarité visée à
l'article L. 731-23 du code rural et de la pêche maritime.
150
Les primes ou cotisations à la charge des exploitants ou anciens exploitants sont
déductibles :
- soit du bénéfice professionnel relevant d'un régime réel d'imposition, lorsque l'assuré
exerce une activité professionnelle ;
- soit du revenu global lorsque l'assuré n'exerce plus d'activité professionnelle.
B. Rachats de cotisations au régime obligatoire d'assurance-vieillesse et remboursement de rachats
1. Dispositif de rachat
160
Le principe de déduction sans limitation du bénéfice agricole imposable (cf. VI-A §
140) est également applicable aux cotisations versées en application des facultés de rachat de cotisations au régime d'assurance-vieillesse obligatoire prévues par le code rural et de la
pêche maritime en faveur des professionnels non salariés agricoles, sous réserve que les versements de ces cotisations soient effectués avant la date de cessation d'activité.
170
Toutefois, il est rappelé que pour les exploitants qui ont cessé leur activité au sens de
l'article 201 du CGI, les versements faits au titre de rachats de cotisations à des régimes complémentaires légalement
obligatoires sont déductibles du revenu global (CGI, art. 156, II- 4°).
180
Sont ainsi visées les cotisations versées en application des facultés de rachat suivantes :
- la faculté de rachat prévue à
l'article L. 732-35 du code rural et de la pêche maritime en faveur des chefs d'exploitation ou d'entreprise
agricole ainsi que de leurs conjoints qui ont participé à l'activité de cette dernière ;
- la faculté de rachat des périodes accomplies en qualité d'aide familial prévue à
l'article L. 732-35-1 du code rural et de la pêche maritime ;
- la faculté de rachat de certaines périodes d'études supérieures, dans la limite de douze
trimestres d'assurance, prévue à l'article L. 732-27-1 du code rural et de la pêche maritime.
190
S'agissant de la faculté de rachat ouverte aux conjoints de chefs d'exploitation ou
d'entreprise agricole mentionnée à l'article L. 732-35 du code rural et de la pêche maritime,
l'article D. 732-79 du code rural et de la pêche maritime dispose que le rachat peut faire l'objet d'une demande
unique en même temps ou postérieurement à la demande de retraite.
Les cotisations ainsi rachetées étant nécessairement versées après la date de cessation
d'activité, ces cotisations ne sont pas admises en déduction du bénéfice agricole imposable.
200
En revanche,
l'article D. 732-79 du code rural et de la pêche maritime permet également d'effectuer des demandes de rachat en
cours de carrière, les cotisations alors rachetées devant être acquittées au plus tard dans un délai de six mois suivant la notification par la caisse compétente de l'admission temporaire au rachat.
Ces cotisations n'étant acquises par la caisse qu'à la date de leur versement, leur déduction doit être rattachée à l'exercice de versement, conformément à
l'article D. 732-80 du code rural et de la pêche maritime.
210
S'agissant des facultés de rachat des périodes accomplies en tant qu'aide familial et de
certaines périodes d'études supérieures, des modalités de paiement échelonné des cotisations rachetées sont respectivement prévues à
l'article D. 732-47-7 du code rural et de la pêche maritime et à
l'article D. 351-11 du code de la sécurité sociale [CSS] (auquel renvoie
l'article D. 732-44 du code rural et de la pêche maritime).
Lorsque l'exploitant choisit un tel paiement échelonné des cotisations rachetées, leur
déduction, ainsi que de la majoration financière prévue au dernier alinéa de l'article R. 742-39 du code rural et de
la pêche maritime ou à l'article D. 351-12 du CSS suivant la faculté de rachat concernée, doit être rattachée au
titre de l'exercice de paiement de chacune des échéances, dès lors que ces cotisations ne sont acquises par la caisse compétente qu'à la date de leur versement (en ce sens, il convient de se reporter
à l'article D. 732-47-8 du code rural et de la pêche maritime et à
l'article D. 351-14 du CSS).
2. Remboursement de rachats de cotisations d'assurance-vieillesse
a. Présentation du dispositif
220
L'article
24 de la loi n° 2010-1330 du 9 novembre 2010 portant réforme des retraites prévoit une procédure de remboursement, sous certaines conditions et pour certains assurés, de tout ou partie des rachats
de trimestres pour années d'études ou années incomplètes (dits « rachats Fillon »).
Ces dispositions sont applicables aux pensions prenant effet à compter du 1er
juillet 2011.
230
Pour les non salariés des professions agricoles, les rachats de cotisations d'assurance
vieillesse susceptibles de donner lieu à remboursement sont ceux effectués avant le 13 juillet 2010 en application de
l'article L. 732-27-1 du code rural et de la pêche maritime (cf. VI-B-1 § 180).
240
Seules les cotisations versées par des assurés nés à compter du 1er juillet 1951,
qu'ils soient ou non résidents de France, et qui n'ont pas fait valoir leur droit à la retraite peuvent donner lieu à remboursement.
Les assurés concernés ont été informés de cette possibilité et le remboursement intervient sur
simple demande des intéressés dans un délai de trois ans suivant l'entrée en vigueur de la
loi n° 2010-1330 du 9 novembre 2010 portant réforme des retraites, soit jusqu'au 10
novembre 2013.
250
Le montant à rembourser est calculé en revalorisant les cotisations versées par l'assuré par
application du coefficient annuel de revalorisation des pensions de vieillesse mentionné à l'article L. 161-23-1 du
CSS
b. Régime fiscal
260
Pour les assurés imposables dans la catégorie des bénéfices agricoles selon un régime réel
d'imposition, les rachats de cotisations d'assurance vieillesse versées en application respectivement de l'article L.
742-3 du code rural et de la pêche maritime et de l'article L. 732-27-1 du code rural et de la pêche
maritime sont admis en déduction pour la détermination du montant net imposable du revenu, selon les dispositions de l'article 72
du CGI et du I de l'article 154 bis du CGI.
270
En contrepartie, le montant du remboursement de ces rachats de cotisations prévu par
l'article
24 de la loi n° 2010-1330 du 9 novembre 2010 constitue un complément de revenu imposable à l'impôt sur le revenu, au titre de l'année de leur perception.
Ce complément est imposable dans la même catégorie d'imposition que celle au titre de laquelle
les cotisations remboursées ont été déduites et selon les mêmes règles.
280
Dans le cas où le montant du rachat de cotisations sociales a été directement déduit du revenu
global en application du 4° du II de l'article 156 du CGI, le montant du remboursement est imposable dans la même catégorie
d'imposition que celle dans laquelle les revenus d'activité du contribuable étaient imposés l'année de la déduction des cotisations rachetées.
290
Le montant imposable à l'impôt sur le revenu est le montant total du remboursement obtenu, y
compris la fraction qui correspond à la revalorisation des cotisations initialement versées.
300
Le montant du remboursement peut bénéficier, dans les conditions de droit commun, des
modalités particulières d'imposition prévues au I de l'article 163-0-A du CGI pour les revenus exceptionnels qui permet
d'atténuer la progressivité de l'impôt sur le revenu (système du quotient).
C. À-valoir sur le montant des cotisations exigibles l'année suivante
310
Les chefs d'exploitation ou d'entreprise agricole soumis à un régime réel d'imposition
peuvent demander à verser, en complément des cotisations appelées au titre de l'année en cours, un à-valoir sur le montant des cotisation exigibles l'année suivante. Cet à-valoir ne peut excéder 50 %
du montant des dernières cotisations appelées.
La demande des intéressés doit être formulée auprès de la caisse de mutualité sociale
agricole dont ils relèvent (code rural et de la pêche maritime, art. L. 731-22-1).
L'à-valoir mentionné à l'article L. 731-22-1 du code rural et de la pêche maritime est
déductible du résultat de l'exercice au cours duquel il est versé (CGI, art. 72 F).
D. Régularisation de cotisations arriérées opérées par un exploitant agricole non salarié pour des périodes d'activité
antérieures en tant que salarié ou apprenti
320
RES N°2009/8 (FP) du 10 février 2009 : Déductibilité fiscale des régularisations de
cotisations arriérées opérées par un exploitant agricole non salarié pour des périodes d'activité antérieures en tant que salarié ou apprenti.
Question : Les régularisations de cotisations arriérées opérées par un
exploitant agricole pour des périodes d'activité antérieures en tant que salarié ou apprenti sont-elles admises en déduction de son bénéfice agricole imposable ?
Réponse : Lorsqu'un professionnel non salarié agricole régularise, dans les
conditions prévues à l'article R. 351-11 du CSS, les cotisations arriérées au titre d'une période d'activité salariée
antérieure ou d'une période d'apprentissage accomplie avant le 1er juillet 1972, ces régularisations ne peuvent être admises en déduction de son bénéfice agricole imposable sur le fondement
de l'article 72 du CGI et de l'article 154 bis du
CGI, dès lors qu'il s'agit de régularisation de cotisations dues au titre du régime des salariés agricoles et non de rachat de cotisations en faveur des professionnels non salariés agricoles.
En revanche, ces régularisations de cotisations au régime légal obligatoire de sécurité sociale
des salariés agricoles sont déductibles à l'impôt sur le revenu pour la détermination du revenu global conformément au 4° du II de
l'article 156 du CGI.
E. Cotisations sociales des exploitants pluriactifs
330
Lorsqu'un contribuable exerce simultanément une activité agricole et une activité
commerciale, les cotisations versées au titre du régime d'assurance maladie des exploitants agricoles constituent, en principe, une charge du seul bénéfice agricole. Cette charge est, déductible pour
son montant réel si le contribuable est imposable selon un régime du bénéfice réel.
340
Aux termes de
l'article L. 171-3 du CSS, les personnes qui exercent simultanément une activité non salariée agricole et une activité
non salariée non agricole sont affiliées au seul régime de leur activité principale.
Elles cotisent et s'acquittent des contributions sociales sur l'ensemble de leurs revenus,
selon les modalités en vigueur dans le régime de leur activité principale.
350
Toutefois, les personnes qui, au titre de l'année 2000, étaient affiliées simultanément au
régime des non-salariés agricoles et au régime des non-salariés non agricoles, ont pu opter pour le maintien de leur affiliation simultanée à ces deux régimes, dans les conditions applicables
antérieurement à
l'article
53 de loi d'orientation agricole n° 99-574 du 9 juillet 1999, codifié depuis à l'article L. 171-3 du CSS.
Cette option a pris effet le 1er janvier 2002. Elle est reconduite tacitement à
l'issue de chaque période triennale prévue au deuxième alinéa de l'article R. 613-6 du code de la sécurité sociale (abrogé
au 19 juillet 2015) sauf dénonciation formulée un mois avant. La première de ces périodes a expiré le 30 juin 2004. Cette dénonciation est définitive.
La même faculté d'option a été ouverte aux pluriactifs qui ont commencé leurs activités
entre le 1er janvier 2001 et le 30 avril 2001. Elle n'a cependant pris effet qu'après la détermination de leur régime d'activité principale en 2002 pour l'année 2003.
1. Détermination de l'activité principale
360
L'article L. 171-3
du CSS dispose que l'activité principale est constituée par l'activité à laquelle les personnes exerçant simultanément une activité agricole et une activité non agricole ont consacré au cours de
l'année civile précédente la part la plus importante de leur temps de travail et qui leur a procuré le revenu professionnel le plus élevé pour la détermination des assiettes de la contribution sociale
sur les revenus d'activité et de remplacement, telles que définies à l'article L. 136-3 du CSS et
l'article L. 136-4 du CSS ou, à défaut, au regard du montant respectif des recettes professionnelles prises en compte
pour déterminer lesdits revenus.
2. Modalités d'imputation des cotisations sociales
370
Afin d'être admises en déduction du résultat fiscal, les dépenses doivent notamment être
exposées dans l'intérêt direct de l'exploitation.
Par conséquent et au cas particulier, seule la quote-part des cotisations afférente à une
activité peut être déduite, pour la détermination de son résultat imposable, quand bien même l'ensemble des cotisations serait acquitté auprès d'un seul régime de sécurité sociale.
380
Les cotisations versées à une caisse unique par les contribuables pluriactifs doivent donc
faire l'objet d'une répartition en vue de leur imputation sur les revenus des activités auxquels elles se rapportent.
A titre de règle pratique, cette répartition peut être effectuée au prorata du montant du
chiffre d'affaires hors taxes de chacune de ces activités.
390
Toutefois, lorsque les opérations agricoles ne sont que l'extension de l'activité
commerciale, les revenus provenant de ces opérations doivent, conformément aux dispositions du 1 de l'article 155 du CGI, être
pris en compte pour la détermination des bénéfices industriels et commerciaux à comprendre dans les bases de l'impôt sur le revenu (BOI-BIC-CHAMP-30). Dans ce cas, les
cotisations en cause sont déductibles du résultat d'ensemble ainsi déterminé. | Bulletin officiel des finances publiques - impôts | BOI-BA-BASE-20-30-40-10 | https://bofip.impots.gouv.fr/bofip/3987-PGP.html/identifiant=BOI-BA-BASE-20-30-40-10-20170705 | 2017-07-05 00:00:00 | fb548119f035b53d318916d091260dbe320664baf6e2531b236002c4e441b130 | [
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] |
L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a abrogé l'impôt de solidarité sur la fortune (ISF) et instauré l'impôt sur la fortune immobilière (IFI) qui est codifié de
l'article 964 du code général des impôts (CGI) à
l'article 983 du CGI et commenté s'agissant de la déduction du passif, au BOI-PAT-IFI-20-40.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
Rappel : Lorsque vous cliquez sur les liens hypertextes figurant dans un BOI, vous êtes redirigés par défaut vers la dernière version publiée des autres BOI de la base. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-30-60-10 | https://bofip.impots.gouv.fr/bofip/4020-PGP.html/identifiant=BOI-PAT-ISF-30-60-10-20181011 | 2018-10-11 00:00:00 | 3d7a29d5357484a9b185b08e765eab2860f78d503ad37014e6fd50d13b092312 | [
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] |
1
Le groupe des locaux commerciaux et biens divers comprend, d'une manière générale, toutes les
propriétés ou fractions de propriété qui ne sont, ni des locaux d'habitation ou à usage professionnel ordinaires, ni des établissements industriels visés à
l'article 1499 du code général des impôts (CGI).
Remarque : Il est rappelé que par « locaux à usage professionnel » il faut
entendre les locaux servant à l'exercice d'une activité salariée à domicile et ceux affectés à l'exercice d'une profession libérale.
10
Parmi les biens imposables du groupe figurent notamment :
- les biens de toute nature utilisés pour le commerce. Cependant la nature de l'activité
commerciale n'est pas toujours déterminante. En effet, le caractère d'établissement industriel doit être reconnu à des établissements où ne sont effectuées que des opérations de manipulation ou encore
des prestations de services, à l'exclusion de toute opération de fabrication, de réparation ou de transformation, mais où le rôle de l'outillage et de la force motrice est prépondérant ;
- les locaux administratifs, pris à bail par l'État, les régions, les départements, les
communes, les établissements publics et les organismes publics ;
- les locaux utilisés pour leur fonctionnement par les personnes morales dont l'objet statutaire
ne vise pas la recherche systématique de bénéfices (sécurité sociale, allocations familiales, syndicats, associations à but désintéressé, Croix-Rouge, etc.) ;
- les ateliers d'artisans dans la mesure où ils ne sont pas munis d'un outillage suffisant pour
leur conférer le caractère d'établissements industriels. Tel est le cas, en principe, des ateliers d'artisans exerçant une activité essentiellement manuelle : couvreurs, menuisiers, forgerons,
tailleurs, modistes, couturiers, blanchisseurs, petits imprimeurs, mécaniciens-réparateurs, etc. ;
- les éléments isolés et les dépendances des établissements industriels situés en dehors de
l'enceinte des établissements, dès lors qu'ils ne présentent pas en eux-mêmes un caractère spécifiquement industriel (sièges sociaux, bureaux, garages, chantiers et lieux de dépôt, etc.). | Bulletin officiel des finances publiques - impôts | BOI-IF-TFB-20-10-30-10 | https://bofip.impots.gouv.fr/bofip/4034-PGP.html/identifiant=BOI-IF-TFB-20-10-30-10-20121210 | 2012-12-10 00:00:00 | a6b843223a71d399e7a44054a3ee6fc1d010a48f28cf33c15ea716751d537c97 | [
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] |
(Les valeurs locatives sont exprimées en francs)
I. Sols et terrains affectés à l'exploitation
Valeur locative par mètre carré de superficie selon la situation géographique du bien :
Terrains situés dans une agglomération et en dehors d'une agglomération :
La superficie à retenir est celle des terrains affectés à l'exploitation de la centrale. Il
s'agit des sols et terrains situés dans le périmètre de l'usine et de ceux qui sont occupés par les ouvrages de génie civil et la retenue d'eau jusqu'à son niveau maximum. À partir des impositions de
l'année 1975, il a été décidé, à titre de règle pratique, d'appliquer dans tous les cas le tarif « montagne » à l'ensemble des terrains des retenues d'eau des centrales de lac d'éclusée.
II. Constructions
A. Barrages et ouvrages de génie civil (ensemble des aménagements de la chute)
L'évaluation est fonction de la puissance normale disponible (PND) exprimée en mégawatts (MW).
En ce qui concerne les centrales équipées de groupes bulbes, la valeur locative du barème
ci-dessus doit être réduite de 10 %.
B. Bâtiments-usine
Valeur locative fondée sur la superficie totale de la couverture et des murs et sur le volume du
bâtiment.
a. Couverture et murs :
Valeur locative par mètre carré de superficie (applicable à la superficie totale de la
couverture et des murs) : 3,75.
b. Ossature du bâtiment (charpente métallique ou en béton armé) :
Valeur locative par mètre cube (applicable au volume du bâtiment) : 0,31.
Il n'y a pas lieu de prendre en considération cet ensemble d'éléments propres à certaines
centrales dont l'usine n'est ni intégrée au barrage, ni souterraine, lorsque la puissance normale disponible de la centrale est inférieure à 0.5 MW.
C. Bâtiments proprement dits
Valeur locative par mètre carré de superficie au sol entre parois : 45. | Bulletin officiel des finances publiques - impôts | BOI-BAREME-000028 | https://bofip.impots.gouv.fr/bofip/4087-PGP.html/identifiant=BOI-BAREME-000028-20150812 | 2015-08-12 00:00:00 | ef1ce0b4e7f66cccc3d58b4fc524dd851a5d83fcd9fb52e1daea893da1e5ab32 | [
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1
Les exonérations suivantes sont dites de plein droit car elles ne sont pas subordonnées à une
délibération des collectivités territoriales concernées.
Elles concernent trois catégories de terrains :
- les bois (code général
des impôts (CGI), art. 1395 et CGI, art. 1395 B) qui comprennent :
- les terrains plantés, ensemencés ou replantés en bois (CGI, art. 1395, 1°) ;
- les terrains boisés en nature de futaies ou de taillis sous futaie, autres que des
peupleraies, lorsqu’ils ont fait l’objet d’une régénération naturelle (CGI, art. 1395, 1° bis) ;
- les terrains boisés présentant un état de futaie irrégulière en équilibre de régénération
(CGI, art. 1395, 1° ter) ;
- les terrains nouvellement plantés en arbres truffiers à compter de 2004 (CGI, art. 1395 B) ;
- les terrains situés dans un site Natura 2000
(CGI, art. 1395 E) et ceux situés dans les zones humides
(CGI, art. 1395 B bis) ;
- les propriétés non bâties situées en Guadeloupe, en Guyane, en Martinique, à Mayotte ou à La
Réunion, classées dans les première, deuxième, troisième, quatrième, cinquième, sixième, huitième et neuvième catégories définies à l'article 18 de l'instruction ministérielle du 31 décembre 1908
reproduite au BOI-ANNEXE-000248 (CGI, art. 1395 H).
À compter du 1er janvier 2019, l'exonération de taxe foncière sur les propriétés
non bâties (TFNB) prévue à l'article 1395 H du CGI est pérennisée et son taux est porté à 80 %. Pour plus d'informations, il
convient de se reporter au II § 60 du BOI-IF-TFNB-10-40-40.
Remarque : Pour prendre connaissance des commentaires applicables
antérieurement au 1er janvier 2019, il convient de se référer au BOI-IF-TFNB-10-50-10-30, dans l'onglet « Versions publiées du document ».
10
Sont examinés dans la présente section :
- les bois (sous-section 1, BOI-IF-TFNB-10-50-10) ;
- les terrains situés dans des zones protégées (sous-section 2,
BOI-IF-TFNB-10-50-10-20).
Remarque :
L'article
26 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 a abrogé, à compter du 1er janvier 2017,
l'article 1395 F du code général des impôts (CGI). Cet article prévoyait une exonération de taxe foncière sur les propriétés
non bâties pour une durée de cinq années renouvelable en faveur de certaines parcelles situées dans un parc national des départements d'outre-mer (DOM) défini par
l'article L. 331-2 du code de environnement et antérieurement commenté au
BOI-IF-TFNB-10-50-10-30. | Bulletin officiel des finances publiques - impôts | BOI-IF-TFNB-10-50-10 | https://bofip.impots.gouv.fr/bofip/4160-PGP.html/identifiant=BOI-IF-TFNB-10-50-10-20190626 | 2019-06-26 00:00:00 | d32445625cefc3cf431977961ad6874aa23e66fabbd5f346a3461473a8b90ed8 | [
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] |
(1)
I. Auteurs principaux
10
Conformément aux dispositions de
l'article 1741 du code général des impôts (CGI) c'est, en principe, le contribuable lui-même débiteur des impôts auxquels il
s'est soustrait ou a tenté de se soustraire frauduleusement qui doit être considéré comme l'auteur principal du délit de fraude fiscale.
Deux situations doivent être distinguées selon qu'il s'agit d'une personne physique ou d'une
personne morale.
A. Personnes physiques
20
Si le contribuable est une personne physique, l'application de ce principe ne soulève pas de
difficultés particulières.
Pour les impôts, droits ou taxes établis suivant le système déclaratif, le délit est en effet
consommé par le défaut de déclaration ou lors du dépôt de la déclaration mensongère. L'auteur de ce délit est donc, normalement, le signataire de la déclaration entachée de fraude ou, en cas
d'omission volontaire, la personne qui était légalement tenue de souscrire et de signer la déclaration manquante.
Les époux doivent conjointement signer la déclaration d'ensemble des revenus de leur foyer et
chacun des époux a qualité pour suivre les procédures relatives à l'impôt dû à raison de l'ensemble des revenus du foyer. Il en est de même pour les partenaires liés par un pacte civil de solidarité
(PACS) et soumis à une imposition commune.
En revanche, les procédures relatives aux activités catégorielles (bénéfices industriels et
commerciaux, bénéfices non commerciaux et bénéfices agricoles) sont suivies avec le titulaire des revenus.
30
Sur le plan pénal, il convient donc de distinguer :
- si la fraude affecte la déclaration d'ensemble des revenus, le mari et la femme peuvent
conjointement être poursuivis, dans la mesure où le caractère intentionnel des agissements sera établi à leur encontre, conformément aux principes généraux du droit pénal tels que rappelés par
l'article L. 227 du livre des procédures fiscales (LPF) ;
- si la fraude n'affecte que la déclaration catégorielle de l'un des conjoints, seul celui-ci
sera poursuivi, sauf si l'autre peut être déclaré coauteur ou complice des agissements du premier.
40
Par ailleurs, les juridictions ont estimé que, bien qu'il n'ait pas signé lui-même la
déclaration frauduleuse, un contribuable était néanmoins pénalement responsable des dissimulations qu'elle comportait dès lors que le document avait été signé, non à son insu, mais avec son
autorisation et son accord, et qu'il ne pouvait pas, en sa qualité de chef d'entreprise, ignorer la fraude (Cass. crim., 22 mars 1977, RJ, IV, p. 175).
Dans le même sens, la Cour de cassation a estimé que les juges du fond avaient à bon droit
écarté le moyen de défense invoqué par le contribuable, selon lequel les agissements frauduleux qui lui étaient reprochés auraient trouvé leur origine dans l'incompétence de son conseil ou de ses
employés (Cass. crim., 24 février 1977, n°
76-92378).
B. Le débiteur de l’impôt est une personne morale
50
Le code pénal (C. pén) rappelle que la responsabilité pénale est personnelle
(C. pén., art. 121-1).
Il prévoit également dans certaines conditions la responsabilité pénale des personnes morales
(C. pén., art. 121-2).
1. Le dirigeant de droit
60
L’administration a pour règle de viser dans la plainte, en tout état de cause, le dirigeant de
droit quel que soit son degré présumé de responsabilité dans la réalisation de la fraude.
Cela étant, un dirigeant social ne peut être déclaré coupable de fraude fiscale que pour
les sommes à déclarer pendant la période de son mandat
(Cass. crim., 2 mars 1987, n° 85-93947).
a. L’imputabilité de la fraude
70
En présence de dirigeants successifs, il conviendra de déterminer les dates précises de
l’exercice des fonctions de chacun des dirigeants. Elles s’apprécient au regard des procès-verbaux d’assemblée générale extraordinaire. Toutefois, ces changements ne seront opposables aux tiers
qu’après avoir été publiés au bulletin officiel des annonces civiles et commerciales (BODACC).
b. La présomption de responsabilité du dirigeant de droit
80
La chambre criminelle de la Cour de cassation a, dans un arrêt rendu le 14 novembre 1994
(Cass. crim., 14 novembre 1994, n°
93-81294) opéré un revirement de jurisprudence en énonçant le principe de la présomption de responsabilité du dirigeant de droit.
Ainsi, le dirigeant d’une société à responsabilité limitée, qui est investi vis-à-vis des
tiers, par l'alinéa cinq de l'article 49 de la loi n° 66-537
du 24 juillet 1966 sur les sociétés commerciales, des pouvoirs les plus étendus pour agir en toute circonstance au nom de la société, est considéré comme nécessairement responsable des obligations
fiscales de celle-ci vis à vis de l’administration.
Au cas d’espèce, après avoir constaté que les déclarations de chiffre d’affaires avaient
été minorées et qu’ainsi avait été éludée la TVA due à ce titre, la Cour de cassation, pour reconnaître le dirigeant de la société coupable de fraude fiscale, énonce que le caractère volontaire de
l’infraction résulte de l’inscription au bilan comptable des montants de la taxe due,que nombre des créances escomptées par le mécanisme de la loi Dailly ont été omises dans les déclarations et que
les fautes ou l’incompétence du comptable salarié ou de toute autre société comptable à laquelle il a pu être fait appel, à les supposer établies, ne sauraient constituer une excuse absolutoire.
La Cour de cassation a confirmé cette jurisprudence.
Ainsi, le gérant de droit a été reconnu coupable de fraude fiscale en énonçant qu’en raison
de sa présence et son implication dans la marche de la société, le prévenu avait nécessairement eu connaissance de la décision prise par sa sœur de ne plus remplir ses obligations fiscales pesant sur
l’entreprise, en vue de pallier les difficultés de trésorerie de celle-ci, et que, de l’aveu même de sa sœur, ce choix avait été effectué avec l’accord du prévenu
(Cass. crim., 29 février 1996, n°
95-83838).
90
Par suite, cette jurisprudence a été complétée par de nombreux arrêts :
- le dirigeant d’une société, ne saurait, pour éluder sa responsabilité, invoquer une
délégation de pouvoirs au profit du directeur financier, dans la mesure où il avait, en se réservant la signature des chèques et en exigeant un compte rendu hebdomadaire sur cette question, conservé
le contrôle effectif du respect, par l’entreprise, de ses obligations vis à vis de l’administration fiscale
(Cass. crim. 19 août 1997, n° 96-83944)
;
- le dirigeant de droit d’une SARL est tenu, sauf délégation de pouvoirs, pour responsable
des obligations fiscales de l’entreprise
(Cass. crim., 8 décembre 1999, n°
99-80350 et Cass. crim., 30 mai 2001, n°
00-85557) ;
- un président du conseil d’administration n’ayant pas soutenu qu’il avait délégué ses
pouvoirs en matière fiscale (Cass. crim., 24
mars 1999, n° 98-81979) ou un dirigeant de droit qui ne démontre pas avoir été abusé par d’autres personnes
(Cass. crim., 4 avril 2001, n° 00-84851)
doivent être considérés comme pénalement responsables des fraudes se produisant au sein de leur société.
100
La réalité et la portée de la délégation de pouvoirs que le dirigeant de droit peut invoquer
pour combattre la présomption de responsabilité qui pèse sur lui sont laissées à l’appréciation souveraine des juges du fond.
Ainsi, dès lors qu’il n’est ni établi ni allégué qu’un dirigeant de droit n’a pas
effectivement exercé ses responsabilités, l’intéressé ne peut prétendre être exonéré de sa responsabilité propre de dirigeant en soutenant avoir délégué la responsabilité des déclarations fiscales à
son expert comptable (Cass. crim., 3
décembre 1998, n° 97-85615 ; également en ce sens
Cass. crim., 6 octobre 2004, n° 03-86643
: le dirigeant de droit ne peut s’exonérer de sa responsabilité en se retranchant derrière la faute de son comptable car il lui appartient de veiller lui-même à l’établissement et au paiement de ses
déclarations dans les délais légaux et notamment de fournir à son comptable tous les éléments nécessaires à l’établissement de déclarations et de vérifier la régularité de leur contenu).
Il en est de même d’un dirigeant de droit qui n’avait pas délégué l’ensemble de ses
pouvoirs au dirigeant de fait et qui participait avec celui-ci à la gestion de l’entreprise
(Cass. crim., 11 décembre 2002, n°
01-88493).
De même, les juges ont estimé qu’après avoir accepté d’accomplir les démarches requises
pour devenir cogérant, sans rien ignorer des obligations fiscales des sociétés, il ne s’est plus occupé de la société, qu’il n’a pas justifié d’une délégation de pouvoir et qu’il ne saurait arguer son
absence d’implication réelle dans le fonctionnement de la société, pour être exonéré de responsabilité
(Cass. crim., 28 mai 2003, n° 02-85017).
Enfin, les juges ont relevé qu’un dirigeant de droit qui s’est déchargé sur un personnel
non qualifié de l’établissement et de la signature des déclarations mensuelles de TVA ne saurait s’en prévaloir pour échapper à la responsabilité qu’il encourt alors qu’il a assuré continûment, malgré
un état de santé déficient, la gestion de la société, il doit être tenu pour responsable des obligations fiscales de l’entreprise, sauf force majeure, circonstance dont la preuve n’a pas été rapportée
(Cass. crim., 16 juin 1999, n°
98-82916).
110
La responsabilité du dirigeant de fait n’exonère pas le dirigeant de droit de sa
responsabilité.
Ainsi, la Cour de cassation a énoncé, après avoir constaté l’existence des éléments
constitutifs des infractions, pour en imputer la responsabilité à la dirigeante de droit, que celle-ci, malgré son âge, n’a jamais cessé de contrôler la marche de l’entreprise et ajoute que la fille
de l’intéressée a cogéré la société avec sa mère et qu’elle disposait, en fait des prérogatives nécessaires
(Cass. crim., 19 mai 1999, n°
98-81482).
De même, le président d’une société anonyme, responsable des obligations fiscales, peut
être condamné pour fraude fiscale conjointement avec un dirigeant de fait dont la participation à la gestion de l’entreprise a été établie
(Cass. crim., 15 novembre 2000, n°
00-81166).
Enfin, les juges ont estimé qu’il était certain que si la procédure de vérification a pu
démontrer la gestion effective d’une autre personne, il n’en demeure pas moins que le dirigeant de droit devait veiller à ce que les déclarations déposées par sa société soient conformes à la réalité
(Cass. crim., 6 septembre 2000, n°
99-85434).
2. Le dirigeant de fait
120
Le dirigeant de fait peut également être poursuivi en qualité d’auteur principal ou de
coauteur.
Toutefois, la gestion de fait ne doit jamais être simplement affirmée mais elle doit être
corroborée par des éléments objectifs.
130
Parmi les décisions qui peuvent illustrer cette notion on peut citer :
- le contribuable interdit bancaire et dans l’impossibilité d’exercer les fonctions de
dirigeant suite à la liquidation judiciaire d’une société dont le matériel et le personnel ont été transférés à la nouvelle société, qui notamment, signait les marchés, recrutait le personnel,
commandait les matériaux, dirigeait les chantiers et les réunions, était présent lors des opérations de contrôle aux côtés des dirigeants de droit et était le seul en mesure de répondre avec
pertinence (Cass. crim., 24 mai 2000, n°
99-86005) ;
- le contribuable à l’origine de la création de la société, qui a apporté le capital
social, qui a procédé à l’embauche des salariés en négociant les conditions de leur rémunération, qui a négocié les marchés de travaux
(Cass. crim., 13 juin 2001, n° 00-85963) ;
- le contribuable qui était employé comme directeur technique salarié par la société en
cause disposait d’une procuration sur les comptes bancaires ouverts par la société à la Société Générale et à la Caisse régionale de Crédit agricole du Pas de Calais et accomplissait, en outre, de
nombreuses formalités incombant à la société : déclaration d’accident du travail, attestation d’ASSEDIC, entretiens d’embauches ; le vérificateur avait constaté que l’intéressé était son principal
interlocuteur lors du contrôle de comptabilité et répondait aux questions sur la comptabilité alors que la gérante était épisodiquement présente ; que l’ensemble de ces éléments attestent que le
prévenu avait tout pouvoir de direction et de gestion de la société et ce en toute indépendance ; que ceci résulte d’une part de ce qu’il signait les contrats engageant la vie de la société et
assurait la gestion quotidienne de l’activité ; la gérante de droit qui travaillait à mi-temps au cabinet médical de son père à CAMBRAI était de surcroît gérante de droit de trois autres sociétés,
dont le siège était situé dans des départements différents n’étant pas en mesure d’accomplir effectivement ses fonctions de gérante
(Cass. crim., 7 avril 2004, n° 03-86121)
;
- la prévenue qui embauchait le personnel, était en contact avec les clients, les
fournisseurs et la banque, donnait les instructions dans le cadre du travail, effectuait les actes de gestion
(Cass. crim., 19 octobre 2005, n°
05-82182).
3. Responsabilité pénale des personnes morales
140
Aux termes de l’article 121-2 du C. pén., les personnes morales
peuvent être considérées comme pénalement responsables des infractions commises.
a. Par leurs organes ou leurs représentants (principe d’imputabilité)
150
Pour que la personne morale puisse être poursuivie, il faut que l’infraction ait pour origine
une décision ou une série de décisions prise par une personne physique représentant la société. Si cette décision ou cette série de décision ne peuvent être mises en lumière, la jurisprudence ne
reconnaît pas la responsabilité de la personne morale.
b. Pour leur compte
160
Les personnes physiques doivent avoir réalisé l’infraction dans l’intérêt de la personne
morale, au sens le plus large. Il faut montrer que l’infraction a été réalisée dans le cadre de l’activité normale de la société.
Par exemple, en matière de pollution, la responsabilité de la personne morale pourra être mise
en cause si la pollution s’est réalisée dans le cadre d’activités qui correspondent à l’objet social de la société.
La démonstration que l’infraction réalisée est la résultante de la politique économique ou
sociale de la personne morale caractérise l’élément intentionnel qui permet de mettre en cause la personne morale.
La responsabilité pénale des personnes morales peut être engagée pour l’ensemble des crimes,
délits et contraventions existants dès lors qu’il s’agit de faits commis à partir du 31 décembre 2005 et que les conditions d’imputabilité de ces faits à une personne morale sont réunies.
170
Il est donc possible, en matière de fraude fiscale, de cumuler la responsabilité des personnes
physiques, qui doit toujours être recherchée en priorité, et des personnes morales pour la même infraction.
C. Les complices
180
En vertu de l'article
1742 du CGI et conformément aux dispositions de l'article 121-6 du code pénal et de
l'article 121-7 du code pénal auxquels il renvoie, les complices du délit prévu à
l'article 1741 du CGI sont passibles des mêmes peines que l'auteur de l'infraction.
En se référant à l'article 121-6 du code pénal et à l'article 121-7 du code pénal, ce texte
confirme qu'il s'agit de l'application pure et simple des principes généraux du droit pénal existant en la matière.
190
La complicité suppose donc l'existence d'un fait principal punissable, d'un accord de volonté
(preuve de l'intention délictuelle) entre le complice et l'auteur de l'infraction, et une action positive (provocation, instruction, fourniture de moyens, aide et assistance) qui doit être antérieure
au délit ou concomitante de celui-ci.
Pour être punissable, la complicité nécessite en effet chez celui à qui elle est imputée
une participation volontaire et consciente à l'infraction commise par l'auteur principal, cette connaissance devant avoir existé au moment où l'aide a été apportée ou les moyens fournis (Cass. crim.,
1er octobre 1984, ISAUTIER Laurent et autres).
Si le fait principal cesse d'être punissable, notamment s'il est prescrit, le complice,
comme l'auteur principal, échappe à toute sanction. Par contre, le complice sera poursuivi même si, par suite d'une cause extérieure au dossier telle que par exemple son décès, l'auteur principal ne
peut plus être atteint par la répression
(Cass. crim., 13 mai 1975, n°
74-92402).
Peuvent de même être poursuivies et sanctionnées pour des faits de complicité, les
personnes convaincues d'avoir apporté leur concours à la réalisation d'une fraude dont les auteurs ne sont pas identifiés
(Cass. crim., 18 novembre 1976, n°
75-92805).
200
Parmi les décisions de justice ayant illustré la notion de complicité précédemment définie,
les décisions suivantes ont fait application des dispositions de l'article 1742 du CGI à l'encontre :
- de l'épouse d'un chirurgien-dentiste qui établissait les déclarations fiscales de son
mari, tenait elle-même les livres de trésorerie et l'aidait à dissimuler une partie de ses recettes (Cass. crim., 1er juin 1981) ;
- de l'employé d'une entreprise de travail temporaire, principal collaborateur du dirigeant
qui lui déléguait une grande partie de ses pouvoirs : en effet, loin de n'être que le chef d'une des agences de l'entreprise, cet employé se comportait en maître des chefs d'agence puisqu'il
embauchait et licenciait le personnel, désignait les gérants de sociétés d'intérim, louait les locaux et traitait avec les clients
(Cass. crim., 19 juillet 1983, non
numéroté) ;
- du contribuable qui a intentionnellement aidé un dirigeant et sa société commerciale à
organiser leur insolvabilité afin de se soustraire au paiement de l'impôt sur le revenu, de l'impôt sur les sociétés ainsi que de la taxe sur la valeur ajoutée (Cass. crim., 23 janvier 1984) ;
- du prévenu qui, ne pouvant assurer la gérance d'une société en raison de l'incapacité qui
le frappait, a donné à la gérante de droit qu'il tenait en sujétion par menaces et abus d'autorité, les instructions nécessaires pour éluder le paiement des impôts, se faire remettre toutes les
disponibilités de l'entreprise et faire comptabiliser des factures fictives (Cass. crim., 27 février 1984) ;
- de la gérante de droit d'une société qui a utilisé son compte bancaire et celui de son
mari, dirigeant de fait, sur lequel elle possédait une procuration, pour encaisser des sommes revenant à la société (Cass. crim., 21 avril 1986) ;
- du contribuable qui reçoit des sommes prélevées sur les recettes d'une autre société que
la sienne dans la mesure où il a été l'instigateur de la fraude en abusant de l'autorité que lui conférait sa position de gérant de la société-mère pour imposer ses vues au gérant de la filiale
agissant en tant qu'auteur principal (Cass.
crim., 2 mars 1987, n° 85-93947) ;
- du prévenu, véritable maître de l'affaire, qui assumait en fait la direction de
l'établissement sur le plan du contrôle des recettes, de la comptabilité et de la rédaction des déclarations fiscales alors que le gérant de droit n'était en réalité que son exécutant docile (Cass.
crim., 29 juin 1987) ;
- du prévenu, chargé par les dirigeants d'une entreprise du recouvrement de leurs créances
sur les clients dont une partie a été encaissée de manière occulte, qui a accepté d'ouvrir et de gérer pour ses mandants des comptes bancaires et a conservé pour lui des fonds collectés en règlement
d'une dette du dirigeant à son égard (Cass.
Crim., 4 août 1992, n° 90-84555).
210
L'article 1742 du CGI permet donc d'atteindre tous ceux qui ont aidé l'auteur principal dans la
perpétration du délit.
Parmi eux figurent les professionnels de la comptabilité et les différents conseils qui,
salariés ou non, utilisent leurs connaissances techniques pour masquer les irrégularités comptables commises par les personnes utilisant leurs services.
Ont ainsi été retenus dans les liens de la complicité :
- le comptable qui, par ses agissements et ses interventions, a participé en toute
connaissance de cause, par aide et assistance, à la consommation des délits de fraude fiscale et d'omission de passation d'écritures comptables dans le cadre d'une société qui avait pour seule
activité la délivrance de factures de complaisance
(Cass. crim., 24 novembre 1980, n°
80-90469) ;
- l'expert-comptable qui, non seulement a facilité les dissimulations comptables opérées
par les cogérants d'une société en négligeant les contrôles élémentaires dont il avait la charge et concernant les déclarations de chiffre d'affaires, mais encore a sciemment apporté son concours
actif à cette fraude et à cette tenue de comptabilité irrégulière, notamment en ayant délibérément fait disparaître du passif du bilan la dette envers le trésor public
(Cass. crim., 24 septembre 1987, n°
86-95480) ;
- le comptable qui a sciemment manqué à ses obligations de régularité et de sincérité en
n'exigeant pas la production de documents permettant une vérification réelle des opérations enregistrées, alors que la comptabilité présentait des lacunes et des irrégularités (Cass. crim., 30 mai
1988) ; le spécialiste de la fiscalité et comptable professionnel, qui s'est contenté de recueillir les documents remis par son client sans la moindre diligence complémentaire et l'a fait bénéficier
indûment du régime du forfait, alors même qu'il savait que la comptabilité était pratiquement inexistante et peu crédible, puisque ne mentionnant pas les recettes correspondant à des travaux payés et
non facturés (Cass. crim., 24 avril 1989, n°
88-81887).
220
Outre les peines prévues par l'article 1741 du CGI, les agents d'affaires, experts-comptables,
comptables agréés et teneurs de livres sont passibles des sanctions pénales édictées par le 1° du 1 de l'article 1772 du CGI
qui réprime l'établissement de faux bilans et autres documents produits pour la détermination des bases imposables (BOI-CF-INF-40-10-20 au II-A-1-b §
250). De plus, lorsqu'ils sont condamnés comme complices du délit général de fraude fiscale visé à l'article 1741 du CGI, les officiers publics ou ministériels, ainsi que les experts-comptables ou
comptables agréés, encourent également les peines disciplinaires prévues par les textes particuliers qui réglementent leur profession.
230
L'article 1742 du CGI permet également d'impliquer d'autres catégories de professionnels,
parmi lesquels figurent notamment les officiers publics ou ministériels. Il en est ainsi :
- du notaire, familier de la pratique et de la réglementation fiscales, qui prête son
concours à une organisation frauduleuse en omettant de faire figurer le prix d'achat du bien dans un acte de vente, permettant ainsi de dissimuler aux tiers, et en particulier aux Services fiscaux,
une majoration de douze millions de francs
(Cass. crim., 22 décembre 1986, n°
85-91140) ;
- du notaire qui a aidé et assisté le contribuable dans son délit de fraude fiscale en
établissant un contrat de vente ne correspondant pas à la réalité de la transaction, qui s'analysait en fait en une donation déguisée faite dans le dessein d'éluder les droits de mutation
(Cass. crim., 23 mars 1987, n°
86-92272) ;
- du responsable d'une agence bancaire qui conseille à son client l'ouverture d'un «
compte de passage » lui permettant de disposer d'une trésorerie occulte utilisée à des achats et ventes sans factures, dès lors que ce type de compte (dont aucun autre client de l'agence n'avait
bénéficié) ne faisait l'objet d'aucun relevé et n'était pas assorti de la délivrance d'un chéquier
(Cass. crim., 24 novembre 1986, n°
85-94140). | Bulletin officiel des finances publiques - impôts | BOI-CF-INF-40-10-10-40 | https://bofip.impots.gouv.fr/bofip/4233-PGP.html/identifiant=BOI-CF-INF-40-10-10-40-20190627 | 2019-06-27 00:00:00 | 275eaa95975655e538ce42d0d9b95bbc77ecdc30597086ff054db293d132ad67 | [
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1
Aux termes de l'article 205
du code général des impôts (CGI), l'impôt sur les sociétés est établi sur l'ensemble des bénéfices ou revenus réalisés par les personnes morales passibles de cet impôt.
10
Cependant, certains de ces bénéfices ou revenus ayant déjà supporté à des stades antérieurs des
prélèvements fiscaux divers, la loi prévoit la déduction totale ou partielle desdits prélèvements, sous la forme d'imputation sur le montant de l'impôt brut.
20
Sont exposés sous le présent titre :
- le dispositif général d'imputation des crédits d'impôt attachés aux revenus de capitaux
mobiliers compris dans la base de l'impôt sur les sociétés (CGI, art. 220) (chapitre 1,
BOI-IS-RICI-30-10) ;
- des dispositifs particuliers d'imputation au titre des revenus mobiliers, d'impôts ou
prélèvements autres que mobiliers et imputations diverses (chapitre 2, BOI-IS-RICI-30-20). | Bulletin officiel des finances publiques - impôts | BOI-IS-RICI-30 | https://bofip.impots.gouv.fr/bofip/4305-PGP.html/identifiant=BOI-IS-RICI-30-20170201 | 2017-02-01 00:00:00 | 6119758f98efec6230da80cafb3b9c1b835f3789f698e6e0afa80a5e697f9a03 | [
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] |
1
Le partage est un acte juridique qui met fin à une indivision en répartissant les biens indivis
entre les différents coïndivisaires. Lorsqu'il est effectué à charge de soulte et qu'il porte sur des immeubles ou des droits immobiliers, ce partage donne donc lieu, en principe, à l'imposition de la
plus-value réalisée par les copartageants autre que l'attributaire, dans les conditions prévues aux articles 150 U et suivants du
code général des impôts (CGI).
Les partages peuvent, dans certains cas, ne pas donner lieu à l'imposition de la plus-value
réalisée, quand bien même ils s'effectueraient à charge du versement d'une soulte.
Ce régime est subordonné à des conditions tenant notamment à la qualité des
copartageants et à l'origine de l'indivision.
I. Bénéficiaires
10
Le partage doit être effectué entre membres originaires de l'indivision, leurs conjoints, des
ascendants, des descendants ou des ayants droit à titre universel de l'un ou plusieurs d'entre eux.
Sont donc exclus de ce régime de faveur les partages intervenant avec des ayants droit à titre
particulier de l'un ou plusieurs des membres originaires de l'indivision.
II. Partages concernés
A. Indivision successorale ou faisant suite à une donation-partage
20
L'exonération s'applique aux cessions de biens provenant d'une indivision successorale. Elle
s'applique également aux partages portant sur des biens acquis par voie de donation-partage intervenant entre les donataires co-partageants, leurs conjoints, descendants ou ayants-droit à titre
universel de l'un ou plusieurs d'entre eux. Les biens reçus par tout autre type de donation ne sont pas éligibles à l'exonération.
B. Indivision conjugale
30
L'exonération s'applique aux cessions de biens provenant d'une indivision conjugale, le régime
matrimonial est sans incidence. Par ailleurs les biens partagés peuvent avoir été acquis par les conjoints avant le mariage.
Il en est ainsi des partages de biens provenant d'une indivision de communauté conjugale et
des partages de biens acquis conjointement par des époux séparés de biens pendant la durée du mariage. Le partage peut intervenir avant ou procéder de la dissolution du régime matrimonial. Il n'est
pas nécessaire que le partage résulte du divorce.
C. Indivision entre concubins ou partenaires unis par un pacte civil de solidarité (PACS)
1. Concubins
40
L'exonération s'applique aux partages de biens indivis provenant d'une indivision entre
concubins dès lors que le partage porte sur des biens acquis par les concubins durant la période de concubinage, les biens acquis avant le début du concubinage restent imposables à hauteur des
soultes.
Sur la notion de concubinage, il convient de se reporter au
III-C-3 § 270 du BOI-RFPI-PVI-10-40-10.
2. Partenaires de PACS
50
L'exonération s'applique aux partages de biens indivis provenant d'une
indivision entre partenaires ayant conclu un PACS au sens des articles 515-1 et suivants du code civil.
L'exonération s'applique aux plus-values réalisées lors du partage de biens
acquis par les partenaires d'un PACS y compris s'ils ont été acquis avant la conclusion du PACS. Il n'est pas nécessaire que le partage résulte de la rupture du PACS.
D. Exclusions de certains partages
60
Les plus-values réalisées lors des partages d'immeubles reçus en conversion du
prix de vente d'un terrain à bâtir recueilli dans le patrimoine du défunt, restent imposables à hauteur des soultes versées.
E. La licitation
70
La licitation consiste en une vente, soit aux enchères, soit à l'amiable, de
biens indivis.
Lorsque la licitation est effectuée au profit d'un tiers étranger à
l'indivision, elle constitue une cession à titre onéreux. La plus-value est imposable au nom de chaque coïndivisaire pour sa part dans l'indivision. Il n'y a pas lieu à cet égard de distinguer suivant
que la licitation fait ou non cesser l'indivision à l'égard de tous les biens et de tous les indivisaires.
Lorsque la licitation est effectuée au profit de l'un des coïndivisaires, son
conjoint, ses descendants, ascendants ou ayant droit à titre universel, il convient de procéder à la même distinction que pour les partages, s'agissant de l'application du régime de faveur et des
conséquences de cette distinction sur les modalités d'imposition de la plus-value réalisée lors de la cession ultérieure du bien.
III. Imposition de la cession ultérieure du bien par l'attributaire
80
Pour la détermination de la plus-value réalisée lors de la cession ultérieure du bien par
l'attributaire du partage ayant bénéficié du régime de faveur, le prix d'acquisition s'entend de la valeur vénale du bien au jour de l'entrée dans l'indivision.
Corrélativement, la date d'acquisition à retenir, pour la détermination de
l'abattement pour durée de détention prévu à l'article 150 VC du CGI, s'entend de la date d'entrée en indivision.
Il en est notamment ainsi en cas de cession par l'attributaire d'un bien
acquis pour partie dans le cadre d'une donation-partage faisant suite à une acquisition indivise par voie de succession. Dans cette situation, la date à retenir pour la détermination de l'abattement
précité, s'entend de la date du décès. | Bulletin officiel des finances publiques - impôts | BOI-RFPI-PVI-10-40-100 | https://bofip.impots.gouv.fr/bofip/4366-PGP.html/identifiant=BOI-RFPI-PVI-10-40-100-20140414 | 2014-04-14 00:00:00 | d99aa0b8baacdcd22aa501691e25dcdbb075d2e54614be0968f5f5091d41fb01 | [
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1
L'article 1651 du CGI
institue une commission départementale des impôts directs et des taxes sur le chiffre d'affaires, dont la composition et le fonctionnement sont, notamment, réglés par les
articles 1651 à 1651 F du CGI, par les dispositions prévues aux
articles 347 de l'annexe III au CGI et
348 de l'annexe III au CGI ainsi que par les
articles L60 du LPF, R* 1-2 du LPF,
R1-3 du LPF, R* 60-1 du LPF,
R60-1 A du LPF, R*60-2 du LPF,
R60-2 A du LPF, R* 60-3 du LPF.
2
Le présent chapitre est consacré :
- aux membres participants de la commission départementale (section 1, cf.
BOI-CMSS-20-20-10) ;
- aux différentes formations de la commission départementale (section 2, cf.
BOI-CMSS-20-20-20). | Bulletin officiel des finances publiques - impôts | BOI-CF-CMSS-20-20 | https://bofip.impots.gouv.fr/bofip/4356-PGP.html/identifiant=BOI-CF-CMSS-20-20-20120912 | 2012-09-12 00:00:00 | 1cd0dae6a917de3f67d8b7e1ffba7991556c5742b9249eeed91c11da81f83773 | [
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] |
Que les dirigeants de sociétés aient, ou non, la qualité fiscale de salarié, les rémunérations
qui leur sont versées peuvent être comprises, en principe, parmi les charges déductibles pour l'assiette de l'impôt sur les sociétés.
Toutefois, cette déduction n'est permise que dans la mesure où les rémunérations correspondent à
un travail effectif et ne sont pas excessives eu égard à l'importance du service rendu (à cet égard, il convient de se reporter au II § 10 et
suivants du BOI-BIC-CHG-40-40-10).
Ces rémunérations peuvent prendre des formes diverses (rémunérations proprement dites, avantages
en nature, indemnités et allocations forfaitaires pour frais, etc.).
En outre, les sociétés anonymes peuvent allouer à leurs dirigeants, en rémunération de leur
activité, une somme fixe annuelle (code général des impôts (CGI), art. 210 sexies).
Sont étudiés sous le présent chapitre :
- la rémunération relative à l'exercice de l'activité de dirigeant (section 1,
BOI-IS-BASE-30-20-10) ;
- les rémunérations visées à
l'article L. 225-45 du code du commerce (section 2, BOI-IS-BASE-30-20-20) ;
- les autres sommes versées aux dirigeants ou à leur famille (section 3,
BOI-IS-BASE-30-20-30). | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-30-20 | https://bofip.impots.gouv.fr/bofip/4397-PGP.html/identifiant=BOI-IS-BASE-30-20-20191220 | 2019-12-20 00:00:00 | 9a6ffbb8fdbb721dae223b6cd9fc17c7bc5c3a9db053600db94840f3a7ec4f7c | [
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] |
I. Situation fiscale des sociétés qui émettent en faveur de leur personnel salarié des options de souscription ou d'achat
d'actions
1
L'article 217
quinquies du code général des impôts (CGI) prévoit que pour la détermination de leurs résultats fiscaux, les sociétés peuvent déduire les charges exposées du fait de la levée des options de
souscription ou d'achat d'actions consenties à leurs salariés en application des dispositions codifiées de l'article L. 225-177 du
code du commerce à l'article L. 225-184 du code de commerce ainsi que du fait de l'attribution gratuite d'actions en
application de l'article L. 225-197-1 du code de commerce, de
l'article L. 225-197-2 du code de commerce et de l'article
L. 225-197-3 du code de commerce.
10
Cette mesure s'applique sous réserve que :
- l'attribution ou les options de souscription mentionnées au même alinéa bénéficient à
l'ensemble des salariés de l'entreprise ;
- les actions ou les options soient attribuées ou consenties soit de manière uniforme, soit
proportionnellement à la durée de présence dans l'entreprise au cours de l'exercice ou aux salaires, soit par une combinaison de ces différents critères.
20
La déduction est égale à la différence entre la valeur des titres à la date de l'augmentation de
capital et leur prix de souscription.
30
Les dispositions de
l'article 39 duodecies du CGI s'appliquent aux moins-values qui résultent de la différence entre le prix de
souscription des actions par les salariés et leur valeur d'origine.
40
Les entreprises peuvent pratiquer une déduction au titre de l'exercice au cours duquel elles
ont émis des actions au profit de leurs salariés en application d'une attribution gratuite d'actions à émettre ou de la levée d'options de souscription d'actions mentionnées au I de
l'article 217 quinquies du CGI ou en application d'une augmentation de capital réservée aux adhérents d'un plan
d'épargne d'entreprise mentionnée à l'article L. 3332-18 du code du travail.
Un décret fixe les modalités d'application de ces dispositions, notamment les obligations
déclaratives.
Ce dispositif est étudié au BOI-BIC-PTP-20-60.
II. Subventions reçues par les sociétés ou organismes en vertu des dispositions relatives à la participation des
employeurs à l'effort de construction
50
Aux termes de
l'article L. 313-1 du code de la construction et de l'habitation, les employeurs occupant au minimum dix
salariés, à l'exception de l'État, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à
l'article 231 du CGI, doivent consacrer au financement d'acquisition et d'aménagement de terrains destinés exclusivement à la
construction de logements sociaux, de construction de logements, d'acquisition, d'aménagement ou de remise en état de logements anciens des sommes représentant 0,45 %, du montant des salaires payés
par eux au cours de l' année civile écoulée.
Il peut être satisfait à cette obligation au moyen de versements à des organismes collecteurs
et notamment à des organismes, ayant pour objet la construction de logements, et qui sont habilités à recevoir les versements des employeurs dans certaines conditions et limites
(BOI-TPS-PEEC-30 au II § 70 à 280).
Les versements des employeurs peuvent être effectués sous forme de prêts, de subventions
versées à fonds perdus ou de souscription de titres.
Les modalités d'imposition des subventions sont réglées par
l'article 210 quinquies du CGI, selon la distinction suivante.
A. Subventions d'équipement
60
L'article 210
quinquies du CGI dispose que « les subventions que les employeurs versent à fonds perdus au titre de la participation à l'effort de construction à des sociétés ou organismes régulièrement
habilités à les recevoir ne sont pas comprises, pour l'assiette de l'impôt sur les sociétés dû par ces sociétés ou organismes, dans les bénéfices imposables de l'exercice au cours duquel elles ont été
versées.
Le montant de la subvention vient en déduction du prix de revient des éléments construits ou
acquis à l'aide de ladite subvention pour le calcul des amortissements et des plus-values réalisées ultérieurement ».
B. Subventions d'exploitation
70
L'article 210
quinquies du CGI prévoit que « lorsque la subvention est versée annuellement en vue de réduire les charges afférentes au service de l'emprunt contracté pour la construction d'un immeuble, elle est
rapportée au bénéfice imposable à concurrence du montant de l'amortissement pratiqué à la clôture de chaque exercice sur le prix de revient de cet immeuble ».
III. Sociétés étrangères de réassurances
80
Les sociétés étrangères qui effectuent en France des opérations d'assurances directes sont
assujetties au contrôle de l'État et astreintes à la tenue d'une comptabilité leur permettant de dégager avec exactitude les résultats de leurs opérations françaises. Elles sont soumises à l'impôt sur
les sociétés dans les conditions de droit commun.
90
Au contraire, les sociétés étrangères qui se livrent exclusivement à des opérations de
réassurances ne sont pas assujetties au contrôle de l'État et, dans l'ensemble, ne possèdent pas une comptabilité complète et probante retraçant les résultats de leurs activités françaises. En outre,
celles qui réalisent de telles opérations concurremment avec des opérations d'assurances directes se trouvent le plus souvent dans l'impossibilité d'appuyer de justifications régulières la
comptabilisation de leurs opérations de réassurances, lorsque ces dernières sont traitées directement par le siège.
100
Dans ces conditions, les sociétés étrangères effectuant en France des opérations de
réassurances ont la faculté d'utiliser pour la détermination de leur bénéfice fiscal, au titre de ces opérations, un mode de calcul forfaitaire.
110
Cette base d'imposition forfaitaire est obtenue en appliquant, au montant des primes nettes
perçues en France ou correspondant à des risques situés sur le territoire français, un coefficient déterminé par référence aux résultats obtenus par le plus grand nombre possible de sociétés tant
françaises qu'étrangères, à l'exclusion de ceux qui apparaîtraient anormaux et susceptibles d'altérer la moyenne recherchée.
L'administration n'est toutefois pas liée par l'évaluation forfaitaire du bénéfice fiscal et
se réserve le droit d'y substituer le revenu réel que feraient apparaître ses vérifications.
IV. Avantages en nature consentis par les sociétés ayant pour objet de transférer gratuitement à leurs membres la
jouissance d'un bien meuble ou immeuble
120
L'article 239
octies du CGI prévoit que lorsqu'une personne morale passible de l'impôt sur les sociétés a pour objet de transférer gratuitement à ses membres la jouissance d'un bien meuble ou immeuble, la
valeur nette de l'avantage en nature ainsi consenti n'est pas prise en compte pour la détermination du résultat imposable.
130
Cette disposition ne peut bénéficier aux personnes morales qui réalisent avec des tiers des
opérations productives de recettes, à moins qu'il ne s'agisse d'opérations accessoires n'excédant pas 10 % de leurs recettes totales ou résultant d'une obligation imposée par la puissance publique.
Conformément à
l'article 46 quaterdecies de l'annexe III au CGI, les personnes morales bénéficiant de cette exonération
sont tenues de joindre à leur déclaration de résultat une déclaration spéciale n° 2038-SD (CERFA n°
10979), disponible en ligne sur le site www.impots.gouv.fr, indiquant, pour la période d'imposition considérée :
- les noms, prénoms et adresses des associés qui bénéficient de la jouissance gratuite des
biens sociaux ainsi que le nombre de parts ou actions dont ces associés sont titulaires ;
- la désignation précise des biens et des périodes au cours desquelles chaque associé en a la
jouissance ;
- le montant des dépenses communes, ventilées par catégorie, et leur répartition entre les
associés.
140
Par ailleurs, la valeur nette de cet avantage ne constitue pas un revenu distribué lorsque les
conditions visées au IV § 120 et 130 sont remplies.
Cet avantage est exonéré d'impôt entre les mains du bénéficiaire, sauf si celui-ci est une
personne morale passible de l'impôt sur les sociétés ou une entreprise soumise à l'impôt sur le revenu, dans la catégorie des bénéfices industriels et commerciaux.
En ce qui concerne l'incidence des dispositions de
l'article 239 octies du CGI au regard des taxes sur le chiffre d'affaires (TVA), il convient de se reporter au
III § 240 à 250 du BOI-TVA-CHAMP-30-10-60-10.
V. Exonération des intérêts et produits de certaines actions de la SNCF
150
L'article 216 bis du
CGI dispose que les intérêts et produits, encaissés après le 31 décembre 1955, des actions A de la Société nationale des chemins de fer français qui demeureront bloquées au-delà de cette date dans
le patrimoine des anciennes compagnies concessionnaires ne seront pas retenus pour l'assiette de l'impôt sur les sociétés dû par ces compagnies.
VI. Étalement des plus-values à court terme réalisées par les entreprises soumises à l'impôt sur les sociétés
160
Les plus-values et moins-values à court terme réalisées par une entreprise lors de la cession
d'éléments de l'actif immobilisé font l'objet d'une compensation générale par exercice. Cette opération consiste à faire la somme algébrique du montant total des plus-values à court terme réalisées au
cours de l'exercice considéré et du montant total des moins-values à court terme subies au cours du même exercice.
Lorsque cette compensation fait apparaître une plus-value nette à court terme, cette
plus-value doit être ajoutée aux résultats de l'entreprise dans les conditions de droit commun.
170
Toutefois, en application du 1 de
l'article 39 quaterdecies du CGI, les entreprises soumises à l'impôt sur les sociétés ne peuvent bénéficier de
l'étalement sur trois ans des plus-values à court terme qu'elles réalisent.
Cette mesure concerne les entreprises soumises à l'impôt sur les sociétés de plein droit ou
sur option.
180
Les sociétés passibles de l'impôt sur les sociétés doivent donc comprendre les plus-values en
cause, pour leur totalité, dans les résultats imposables de l'exercice en cours lors de leur réalisation.
190
En revanche, conformément aux dispositions du 1 bis de
l'article 39 quaterdecies du CGI, la réintégration aux bénéfices imposables du montant net des plus-values à court
terme réalisées à l'occasion d'opérations de reconversion par les entreprises qui ont obtenu l'agrément prévu à l'article 1465 du
CGI et l'article 1466 du CGI (abrogé au 1er janvier 2017) peut être étalée sur dix ans, sans que la somme
rattachée aux bénéfices de chaque année puisse être inférieure au dixième de ce montant.
200
De même, le 1 ter de
l'article 39 quaterdecies du CGI prévoit que la plus-value nette à court terme afférente à des biens amortissables,
réalisée à la suite de la perception d'indemnités d'assurances ou de l'expropriation d'immeubles figurant à l'actif, peut être répartie, par fractions égales, sur plusieurs exercices à compter de
celui suivant la réalisation de la plus-value.
Chaque fraction est égale au rapport du montant de cette plus-value nette, dans la limite du
montant global de la plus-value nette à court terme de l'exercice au cours duquel elle est réalisée, à la durée moyenne d'amortissement déjà pratiquée sur les biens détruits ou expropriés, pondérée en
fonction du prix d'acquisition de ces biens et limitée à quinze ans.
VII. Régime fiscal des investissements forestiers effectués par les entreprises soumises à l'impôt sur les sociétés
210
Le régime fiscal des investissements forestiers effectués par les entreprises soumises à
l'impôt sur les sociétés est étudié au IV § 120 à 300 du BOI-BIC-PDSTK-20-30.
VIII. Rattachement des aides directes aux revenus accordées aux entreprises agricoles soumises à l'impôt sur les sociétés
220
Les entreprises agricoles dont les bénéfices relèvent de l'impôt sur les sociétés doivent
déterminer leur résultat imposable selon les règles propres prévues en matière d'impôt sur les sociétés et ne peuvent donc faire application des dispositifs réservés à la détermination des revenus des
exploitations agricoles relevant de l'impôt sur le revenu.
Ainsi, les créances correspondant à l'exercice des droits au paiement de base (DPB) sont
nécessairement rattachées sur les plans comptable et fiscal à la date limite de dépôt de la demande des aides directes, soit en principe le 15 mai de chaque année
(plan comptable général, art. 618-6 applicable aux exercices ouverts à la date du 30
décembre 2015).
Toutefois, la mise en place des DPB appelle les mesures de tempérament qui
suivent.
230
Les personnes morales passibles de l'impôt sur les sociétés doivent souscrire leurs
déclarations de résultats dans les trois mois de la clôture de l'exercice (CGI, art. 223, 1). Les exploitations qui auraient
déposé leurs déclarations de résultats au titre de leur exercice clos en 2015 sans comptabiliser les créances liées aux DPB de cette année doivent déposer une déclaration rectificative. Les
rectifications apportées au titre de cette correction ne seront assorties d'aucune pénalité (BOI-BA-BASE-20-10-10 au II-C-1-a § 350).
Par ailleurs, le code de commerce prescrit des délais d'établissement des comptes annuels à
l'égard de certaines sociétés et personnes morales. Les entreprises qui, compte tenu de ces délais, n'ont pu corriger leurs écritures comptables à la date du 30 décembre 2015, peuvent régulariser leur
situation par voie extra-comptable pour l'établissement de l'impôt. Ainsi, les créances correspondant aux DPB 2015 constatées comptablement sur l'exercice 2016 peuvent être extournées du résultat
imposable de cet exercice pour être réintégrées au résultat imposable de l'exercice 2015.
240
Par ailleurs, la date limite de dépôt des demandes a été reportée du 15 mai au
15 juin pour les campagnes 2015 et 2016.
Afin d'éviter l'imposition au titre d'un même exercice des aides issues de deux campagnes, les
entreprises qui ouvrent et clôturent leur exercice du 15 mai au 14 juin de chaque année peuvent rattacher fiscalement les créances correspondant aux DPB 2015 à la date du 15 mai 2015 et celles
correspondant aux DPB 2016 à la date du 15 mai 2016 (BOI-BA-BASE-20-10-10 au II-C-1-b-1° § 380 et 385).
250
Pour la campagne 2017, la date limite de dépôt des demandes d'aides a également
été reportée au 31 mai. Les entreprises qui ouvrent et clôturent leur exercice du 15 mai au 31 mai de chaque année peuvent rattacher fiscalement les créances correspondant aux DPB 2017 à la date du 15
mai 2017 (BOI-BA-BASE-20-10-10 au II-C-1-b-2° § 387). | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-60-30 | https://bofip.impots.gouv.fr/bofip/4420-PGP.html/identifiant=BOI-IS-BASE-60-30-20180606 | 2018-06-06 00:00:00 | aeb6ab189f9fb884e3cedf6948df3faece7c057216edb8b89a4253c37ae26615 | [
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] |
A - IDENTIFICATION DE L’ÉTABLISSEMENT POUR LEQUEL L’EXONÉRATION EST DEMANDÉE
Désignation de la tour, du bâtiment
Numéro dans la voie, type et nom de voie
Code postal et commune
Numéro de téléphone
N° SIRET de l'établissement
B - EFFECTIF SALARIÉ DE L’ÉTABLISSEMENT POUR LEQUEL L’EXONÉRATION EST DEMANDÉE
Effectif salarié de l'établissement qui sollicite le bénéfice de l'exonération au titre de l'année
considérée (N) :
- au cours de l'année civile N-2 pour les établissements exploités au 1er janvier N-1 :
- au cours de l'année civile N-1 pour les établissements ayant débuté leur activité postérieurement au
1er janvier N-1 :
Pour bénéficier de l'exonération, les établissements doivent employer moins de 150
salariés au cours de l'avant-dernière année civile (ou de la dernière année civile en cas de création d'établissement l'année précédente) qui précède chaque année au titre de laquelle l'établissement
sollicite le bénéfice de l'exonération.
C- DÉSIGNATION DE L'ENTREPRISE QUI DEMANDE L’EXONÉRATION
Nom et prénoms ou dénomination
N° SIREN :
Code NAF :
Adresse
Numéro de téléphone
D- EFFECTIF SALARIÉ DE L'ENTREPRISE QUI DEMANDE L’EXONÉRATION
Effectif salarié de l'entreprise qui sollicite le bénéfice de l'exonération au titre de l'année
considérée (N) :
- au cours de l'année civile N-2 pour les établissements exploités au 1er janvier N-1 :
- au cours de l'année civile N-1 pour les établissements ayant débuté leur activité en N-1 :
L'exonération prévue au I de
l'article 1466 A du code général des impôts (CGI) ne s'applique pas aux établissements exploités par une entreprise dont
l'effectif salarié au cours de l'avant-dernière année civile (ou de la dernière année civile en cas de création d'établissement l'année précédente) qui précède chaque année au titre de laquelle
l'établissement sollicite le bénéfice de l'exonération, est supérieur ou égal à 250.
E- MONTANT DU CHIFFRES D'AFFAIRES ET DE TOTAL DE BILAN DE L'ENTREPRISE QUI DEMANDE L’EXONÉRATION
Montant du chiffres d'affaires annuel hors taxes réalisé par
l'entreprise* au cours de la période de référence (N-2) servant à l'imposition de l'année concernée par l'exonération (N)
- pour les établissements exploités au 1er janvier N-2 :
- au cours de l'exercice de douze mois clos en N-2 :
- en l'absence d'exercice de douze mois clos au cours de N-2, le chiffre d'affaires à retenir est déterminé
en pondérant les exercices couvrant N-2 :
- pour les établissements ayant débuté leur activité postérieurement au 1er janvier N-2 :
- entre la date de début d'activité dans l'établissement et le 31 décembre de la première année d'activité,
corrigé pour correspondre à une année pleine :
Total de bilan
- pour les établissements exploités au 1er janvier N-2 :
- au dernier jour de l'exercice de douze mois clos en N-2 :
- au dernier jour de chaque exercice clos en N-2, si un ou plusieurs exercices dont aucun de durée égale à
douze mois sont clos en N-2 :
- au 31 décembre N-2, à défaut d'exercice clos en N-2 :
- pour les établissements ayant débuté leur activité postérieurement au 1er janvier N-2 :
- au 31 décembre de la première année d'activité :
L'établissement doit être exploité par une entreprise dont, soit le chiffre
d'affaires réalisé au cours de la période de référence servant à l'imposition de l'année concernée par l'exonération n'excède pas 50 millions d'euros, soit le total de bilan détenu n'excède pas 43
millions d'euros.
* Pour une société mère d'un groupe mentionnée à
l'article 223 A du CGI ou à l'article 223 A bis du
CGI, le chiffre d'affaires s'entend de la somme des chiffres d'affaires de chacune des sociétés membres de ce groupe.
F- COMPOSITION DU CAPITAL OU DES DROITS DE VOTE AU COURS DE LA PÉRIODE DE RÉFÉRENCE SERVANT A L'IMPOSITION
DE L’ANNÉE CONCERNÉE PAR L’EXONÉRATION
Structures (Qualité, dénomination, n° SIRET)
Effectif salarié de l'entreprise au cours de la même période qu'au cadre D
Montant du chiffres d'affaires annuel hors taxes réalisé par l'entreprise au cours de la même période
qu'au cadre E
Total de bilan de l'entreprise au terme de la même période qu'au cadre E
Part du capital ou des droits de votes détenue (détention directe ou indirecte)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
L'exonération prévue au I de l'article 1466 A du CGI s'applique aux établissements
exploités par une entreprise dont le capital ou les droits de vote ne sont pas détenus, directement ou indirectement, à hauteur de 25 % ou plus par une ou plusieurs entreprises ne répondant pas aux
conditions d'effectif, de chiffres d'affaires ou de total de bilan visées aux cadres D et E.
Si nécessaire, fournir un tableau complémentaire en annexe. | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000247 | https://bofip.impots.gouv.fr/bofip/4494-PGP.html/identifiant=BOI-ANNX-000247-20190717 | 2019-07-17 00:00:00 | a49d1541713f013b5505337910913061fe84b9d2231e0794c0fc71f1325dcdb8 | [
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