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Série - Divisions :
TVA - CHAMP ; TVA - DECLA
Texte :
L'article
72 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a transposé les dispositions de la
Directive (UE) 2017/2455 du Conseil du 5 décembre 2017 modifiant la directive 2006/112/CE
et la directive 2009/132/CE en ce qui concerne certaines obligations en matière de taxe sur la valeur ajoutée applicables aux prestations de services et aux ventes à distance de biens applicables
au 1er janvier 2019. Ces dispositions visent à adapter et simplifier les règles de territorialité et de facturation de la TVA des prestations de télécommunications, de services de
radiodiffusion et de télévision ainsi que des services fournis par voie électronique au profit de personnes non assujetties.
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-10-10-50-40 : TVA - Champ d'application et territorialité - Opérations
imposables en raison de leur nature - Application des principes aux activités commerciales, industrielles ou artisanales - Opérations de façon
BOI-TVA-CHAMP-20-50-40 : TVA - Champ d'application et territorialité - Territorialité -
Lieu des prestations de services - Dérogations à la règle générale afférente à des prestations de services fournies à des personnes non assujetties
BOI-TVA-CHAMP-20-50-40-10 : TVA - Champ d'application et territorialité - Territorialité
- Lieu des prestations de services - Dérogations à la règle générale afférente à des prestations de services fournies à des personnes non assujetties
BOI-TVA-CHAMP-20-50-40-20 : TVA - Champ d'application et territorialité -
Territorialité - Lieu des prestations de services - Dérogations à la règle générale afférente à des prestations de services fournies à des personnes non assujetties - Prestations de
telécommunications, services de télévision et de radiodiffusion et services fournis par voie électronique
BOI-TVA-CHAMP-20-50-50 : TVA - Champ d'application et territorialité - Territorialité -
Lieu des prestations de services - Dérogations à la règle générale afférente à des prestations de services fournies à des personnes non assujetties établies ou domiciliées hors de l'Union européenne
BOI-TVA-CHAMP-20-60-20 : TVA - Champ d'application et territorialité - Territorialité -
Transports internationaux - Transports internationaux de marchandises
BOI-TVA-DECLA-30-20-10 : TVA - Régimes d'imposition et obligations déclaratives et
comptables - Obligations d'ordre comptable et relatives à la facturation - Règles relatives à l'établissement des factures - Délivrance de factures
BOI-TVA-DECLA-30-20-20-30 : TVA - Régimes d'imposition et obligations déclaratives et
comptables - Règles relatives à l'établissement des factures - Mentions à porter sur les factures - Mentions spécifiques à certaines opérations
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00184 | https://bofip.impots.gouv.fr/bofip/11563-PGP.html/identifiant=ACTU-2019-00184 | 2019-09-25 00:00:00 | 700ba784051deb0a22ee81df4c9fede854bb5f9536cb19f42901c14d799af3b3 | [
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À compter du 1er janvier 2019, la publication des instructions fiscales concernant les entreprises
et les professionnels intervient désormais tous les mercredis (au lieu du premier mercredi de chaque mois).
Série / Division :
BIC - CHG
Texte :
Le taux de référence servant au calcul du plafonnement des intérêts déductibles en application des
dispositions du 3° du 1 de l'article 39 du code général des impôts (CGI) a été mis à jour pour les exercices de douze
mois clos du 31 décembre 2018 au 30 mars 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 :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00015 | https://bofip.impots.gouv.fr/bofip/11627-PGP.html/identifiant=ACTU-2019-00015 | 2019-01-23 00:00:00 | 4d14e6fa676f6238d5d7b5ed895418c25814db9c02d28a7131d47d6dc5557e29 | [
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] |
Série / Division :
IR - PAS
Texte :
Des précisions sont apportées sur les modalités de recouvrement, de sanctions, de contrôle et de contentieux du prélèvement
à la source de l'impôt sur le revenu (acompte contemporain).
Une voie de recours spécifique est par ailleurs offerte aux contribuables ayant, par suite d’une erreur, supporté un
acompte excédentaire ou fait l’objet d’un excédent de retenue à la source, afin de leur éviter d’attendre la liquidation de l’impôt en N+1.
Enfin, la présente publication procède à des mises à niveau au plan formel des documents (formatage des documents,
correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Actualité liée :
X
Documents liés :
BOI-IR-PAS-20-20-30-20 : IR - Prélèvement à la source de l'impôt sur le revenu -
Recouvrement, sanctions, contrôle et contentieux
BOI-IR-PAS-30-10 : IR - Prélèvement à la source de l'impôt sur le revenu - Modalités
d'application du prélèvement - Modalités d'application de la retenue à la source
BOI-IR-PAS-30-10-30-20 : IR - Prélèvement à la source de l'impôt sur le revenu -
Modalités d'application du prélèvement - Modalités d'application de la retenue à la source - obligations de la personne tenue d'effectuer la retenue à la source - Obligations de paiement/reversement
BOI-IR-PAS-30-20 : IR - Prélèvement à la source de l'impôt sur le revenu - Modalités
d'application du prélèvement - Modalités d'application de l'acompte
BOI-IR-PAS-30-20-10 : IR - Prélèvement à la source de l'impôt sur le revenu - Modalités
d'application du prélèvement - Modalités d'application de l'acompte - Modalités de versement et de paiement de l'acompte
BOI-IR-PAS-30-20-20 : IR - Prélèvement à la source de l'impôt sur le revenu - Modalités
d'application du prélèvement - Modalités d'application de l'acompte - Echelonnement infra-annuel pour les titres de bénéfices industriels et commerciaux, non commerciaux et agricoles
BOI-IR-PAS-30-20-30 : IR - Prélèvement à la source de l'impôt sur le revenu - Modalités
d'application du prélèvement - Modalités d'application de l'acompte - Recouvrement, sanctions et contentieux
Signataire des documents liés :
Édouard MARCUS, chef du Service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2019-00075 | https://bofip.impots.gouv.fr/bofip/11649-PGP.html/identifiant=ACTU-2019-00075 | 2019-03-29 00:00:00 | 0b3e7ef5a6fbdef14b265a0cea3fec4bf91081fdebdc188c23ad623c594b017a | [
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] |
Séries / divisions :
BIC - PVMV, IS - BASE, BNC - BASE, BA - BASE
L’article 238
octies A du code général des impôts (CGI) modifié par l’article 42 de la loi n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011, prévoit un régime d’exonération des plus-values
de cession d’un droit de surélévation réalisées par les entreprises relevant de l’impôt sur le revenu ou de l’impôt sur les sociétés au plus tard le 31 décembre 2014 en vue de la réalisation de locaux
destinés à l’habitation.
Le bénéfice de ce régime est subordonné à la condition que la personne cessionnaire s’engage à
achever les locaux destinés à l’habitation dans un délai de quatre ans à compter de la date de l’acquisition. Le non-respect de cet engagement par la personne cessionnaire entraîne l’application de
l’amende prévue au IV de l’article 1764 du CGI (25 % de la valeur de cession du droit de surélévation).
Ces dispositions s’appliquent aux cessions à titre onéreux réalisées du 1er
janvier 2012 au 31 décembre 2014.
Documents liés :
BOI-BIC-PVMV-40-10 : BIC - Plus-values et
moins-values - Régimes particuliers - Plus et moins-values en cours d'exploitation
BOI-BIC-PVMV-40-10-80 : BIC - Plus-values et
moins-values - Régimes particuliers - Plus et moins-values en cours d'exploitation - Exonération des plus-values de cession d'un droit de surélévation
BOI-IS-BASE-20-10 : IS - Base d'imposition -
Plus-values - Plus-values bénéficiant d'un taux réduit d'imposition ou exonérées
BOI-IS-BASE-20-10-50 : IS - Base
d'imposition - Plus-values - Plus-values bénéficiant d'un taux réduit d'imposition ou exonérées - Exonération des plus-values de cession d'un droit de surélévation
BOI-BNC-BASE-30-30-30 : BNC - Base
d'imposition - Plus-values et moins-values - Modalités d'imposition - Exonérations
BOI-BNC-BASE-30-30-30-40 : BNC - Base
d'imposition - Plus-values et moins-values - Modalités d'imposition - Exonérations - Exonération des plus-values de cession d'un droit de surélévation
BOI-BA-BASE-20-20-30 : BA - Base d'imposition
- Régimes réels d'imposition - Plus-values et moins-values de cessions d'éléments d'actif
BOI-BA-BASE-20-20-30-80 : BA - Base
d'imposition - Plus-values et moins-values de cessions d'éléments d'actif - Exonération des plus-values de cession d'un droit de surélévation
Actualité liée :
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Signataire des commentaires liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2012-00042 | https://bofip.impots.gouv.fr/bofip/7841-PGP.html/identifiant=ACTU-2012-00042 | 2012-11-28 00:00:00 | 7132cdd273d359c66550a663f898bd4b39aa7ff6b0b569081d31f1544be37fa7 | [
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] |
Séries / Divisions :
BIC-BASE, IS-BASE, CVAE-BASE
Texte :
Le
13 de l'article 39 du code général des impôts (CGI) rend non
déductibles les aides autres qu'à caractère commercial accordées à une autre entreprise à l'exception de celles consenties en application d'un accord constaté ou homologué dans les conditions prévues
à l'article L. 611-8 du code de commerce ou celles consenties aux entreprises pour lesquelles une procédure de sauvegarde, de
redressement judiciaire ou de liquidation judiciaire est ouverte.
Corrélativement, les règles de détermination de la valeur ajoutée servant
d'assiette à la cotisation sur la valeur ajoutée des entreprises (CVAE) définies au 4 du I de l'article 1586 sexies du
CGI sont modifiées. Ainsi, pour la généralité des entreprises, les abandons de créances à caractère autre que commercial ne font plus partie des produits ou des charges, selon le cas, retenus pour
la détermination de la valeur ajoutée imposable à la CVAE.
Ces dispositions s'appliquent aux exercices clos à compter du 4
juillet 2012.
Actualité liée :
X
Documents liés :
BOI-BIC-BASE-50-10 : BIC - Base d'imposition
- Abandons de créances et subventions entre entreprises - Définition générale
BOI-BIC-BASE-50-20 : BIC - Base d'imposition
- Abandons de créances et subventions entre entreprises - Conséquences fiscales des abandons de créances et des subventions
BOI-BIC-BASE-50-20-10 : BIC - Base
d'imposition - Abandons de créances et subventions entre entreprises - Conséquences fiscales chez l'entreprise qui consent l'abandon
BOI-BIC-BASE-50-20-20 : BIC - Base
d'imposition - Abandons de créances et subventions entre entreprises - Conséquences fiscales chez l'entreprise bénéficiaire de l'abandon
BOI-IS-BASE-10-10-30 : IS - Base
d'imposition - Produits - Abandons de créances consentis par les sociétés mères à leurs filiales
BOI-CVAE-BASE-20 : CVAE - Base d'imposition -
Règles de détermination du chiffre d'affaires et de la valeur ajoutée - Régime de droit commun
Signataire des commentaires liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00021 | https://bofip.impots.gouv.fr/bofip/7884-PGP.html/identifiant=ACTU-2013-00021 | 2013-01-29 00:00:00 | a9894e7a29ddb5dd3865d4ddb0eb6ef8ed29b14c600b8a6ccb2d1af5f6ffd84c | [
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] |
Série / division :
RSA - GEO
Texte :
Des précisions sont apportées, en matière d'impôt sur le revenu, sur la notion d'agents de l'Etat exerçant leurs fonctions
à l'étranger.
Actualité liée :
X
Document modifié :
BOI-RSA-GEO-20 : Revenus salariaux et assimilés. Exonération et régimes territoriaux -
Agents de la fonction publique et agents de l'Etat, en service à l'étranger.
Signataire des nouveaux commentaires :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2012-00026 | https://bofip.impots.gouv.fr/bofip/8085-PGP.html/identifiant=ACTU-2012-00026 | 2012-11-15 00:00:00 | 66146e170c79524057f9d3c1bbb2a52420a76cab24be0e96ef5d3bdbcab71816 | [
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] |
Série / Division :
TFP - RSB
Texte :
Les
II et III
de l'article 9 de la loi n° 2012-958 du 16 août 2012 de finances rectificative pour 2012 modifient le taux applicable à la taxe de risque systémique des banques prévue à l’article 235 ter ZE du
CGI.
Le taux de cette taxe est ainsi fixé à 0,50 % à compter du 1er janvier 2013.
Actualité liée :
X
Document lié :
BOI-TFP-RSB : TFP - Taxe de risque systémique des banques
Signataire des commentaires liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2012-00055 | https://bofip.impots.gouv.fr/bofip/8150-PGP.html/identifiant=ACTU-2012-00055 | 2012-12-11 00:00:00 | a572ab0b2a60acda08252fdf265439d6ab76a42d2b8a54125634219858638d0d | [
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] |
Série / Division :
TVA - LIQ
Texte :
A compter du 1er janvier 2013, la taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne les
opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur les livres, y compris leur location. Ces dispositions
s'appliquent aux livres sur tout type de support physique, y compris ceux fournis par téléchargement.
Actualité liée :
X
Document lié :
BOI-TVA-LIQ-30-10-40 : TVA - Liquidation - Taux - Produits imposables au taux réduit -
Livres
BOI-TVA-LIQ-30-30 : TVA - Liquidation - Taux réduits - Conditions de mise en œuvre de
l'introduction d'un second taux réduit
Signataire du commentaire lié :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2012-00059 | https://bofip.impots.gouv.fr/bofip/8345-PGP.html/identifiant=ACTU-2012-00059 | 2012-12-20 00:00:00 | 8e550724004799fc93457f8c349e2af554fc716b75b41f6932341e5c59e3e6c6 | [
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] |
Série / division :
TVA - DECLA
Texte :
Par mesure de simplification, il n'est plus demandé aux assujettis établis dans un autre Etat
membre de l'Union européenne, qui doivent effectuer les formalités relatives à l'immatriculation auprès des services de la DGFiP, de présenter à l'appui de leur demande une attestation originale
d'assujettissement à la TVA dans le pays dans lequel ils ont leur siège ou leur principal établissement, dès lors que leur numéro d'identification à la TVA dans cet Etat est valide dans le système
d'information sur la TVA "VIES" mis en place par la Commission européenne.
Actualité liée :
X
Document lié :
BOI-TVA-DECLA-20-30-40-20 : TVA - Régimes d'imposition et obligations
déclaratives et comptables - Obligations et formalités déclaratives - Obligations et formalités particulières - Assujettis établis dans l'Union européenne
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-2013-00096 | https://bofip.impots.gouv.fr/bofip/8538-PGP.html/identifiant=ACTU-2013-00096 | 2013-04-17 00:00:00 | 62a50dcd597c7da50495f7fff6090c0cff49a63a633aa6b39519f881e7a594a9 | [
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Séries(s)/ Divisions(s) :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Une information exhaustive est
disponible http://bofip.impots.gouv.fr/bofip/ext/rss/last-rss.xml .
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00009 | https://bofip.impots.gouv.fr/bofip/8408-PGP.html/identifiant=ACTU-2013-00009 | 2013-01-14 00:00:00 | c413752b540c99f02c8aa35ec63c38ee59f4138ef401b6db726754455d1e4ab6 | [
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] |
Série / Division :
RSA - CHAMP
Texte :
La limite d'exclusion de l'assiette de l’impôt sur le revenu des cadeaux d'une
valeur modique offerts par l'entreprise à ses salariés est actualisée pour tenir compte de l'évolution du plafond mensuel de la sécurité sociale. Pour 2013, cette limite s'établit à 154 €.
Actualité liée :
X
Document lié :
RSA-CHAMP-20-30-10-10 : RSA - Champ
d'application - Éléments du revenu imposable - Revenus accessoires - Indemnités, primes, allocations, gratifications - Salariés du secteur privé.
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00130 | https://bofip.impots.gouv.fr/bofip/8681-PGP.html/identifiant=ACTU-2013-00130 | 2013-05-29 00:00:00 | a1cd2b97b63e1735d89de55253bdda94237d574ae251d80e6c1ad5eaad562131 | [
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Série / division :
TVA - CHAMP
Texte :
La Commission européenne a informé les autorités françaises d'une plainte contre l'exonération dont
bénéficient en France les expertises médicales effectuées par des médecins réalisant par ailleurs des actes médicaux exonérés.
Dès lors, il y a lieu de supprimer les commentaires doctrinaux prévoyant cette tolérance et dont la
conformité est mise en cause.
Néanmoins, les médecins réalisant des expertises peuvent continuer à
se prévaloir des anciens commentaires pour les expertises réalisées jusqu'au 1er janvier 2014 .
Actualité liée :
X
Document lié :
BOI-TVA-CHAMP-30-10-20-10 : TVA - Champ d'application et territorialité -
Opérations exonérées en régime intérieur - Professions médicales et paramédicales.
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00122 | https://bofip.impots.gouv.fr/bofip/8739-PGP.html/identifiant=ACTU-2013-00122 | 2013-05-23 00:00:00 | ff52758682750ce8fb0fdd6ba0059270bba7d7b472050dd12c1d6a6f62794b0c | [
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] |
Série / Division :
TVA - LIQ, ANNX
Texte :
Le taux normal de la TVA s’applique à compter du 1er juillet 2013 aux prestations de services à
la personne relatives aux petits travaux de jardinage, y compris les travaux de débroussaillage ; aux cours à domicile (à l'exception du soutien scolaire) ; à l’assistance informatique et internet à
domicile ; à la maintenance, à l’entretien et à la vigilance temporaires, à domicile, de la résidence principale et secondaire ; aux activités qui concourent directement et exclusivement à coordonner
et délivrer les services à la personne (activités de mandataire).
Le taux normal de TVA s’applique aux opérations dont le fait générateur intervient à
compter du 1er juillet 2013. Toutefois, en application du premier alinéa du c du 2 de l'article 269 du CGI, le taux de 7 % ne
sera pas remis en cause sur les encaissements (ex. acomptes) déjà effectués avant cette même date.
S’agissant des prestations de services à exécution échelonnée réalisées dans le
cadre d’un contrat conclu avant le 1er juillet 2013, le taux réduit de 7 % continuera de s’appliquer aux échéances payées à compter de cette même date, y compris après le 1er janvier 2014, tant que le
contrat n’est pas renégocié ou que son prix n’est pas modifié et dès lors que la prestation est exécutée avant le 1er juillet 2014. En revanche, le taux normal s'appliquera aux nouveaux contrats
signés à compter du 1er juillet 2013 et aux prestations supplémentaires réalisées en sus de celles prévues dans les contrats signés avant cette même date.
En revanche, s'agissant des contrats pluriannuels reconduits annuellement et des
contrats annuels à reconduction tacite, le taux réduit de 7 % ne continuera de s'appliquer aux échéances payées à compter du 1er juillet 2013, y compris après le 1er janvier 2014, que si la
reconduction, qu'elle soit tacite ou non, est intervenue avant le 1er juillet 2013. Si la reconduction intervient après, le contrat reconduit est assimilable à un nouveau contrat, les paiements
réalisés et facturés à compter de cette reconduction doivent être soumis au taux normal.
Actualité liée :
X
Documents liés:
BOI-TVA-LIQ-20-20 : TVA - Liquidation -
Taux - Prestations de services imposables au taux normal
BOI-TVA-LIQ-30-20-80 : TVA - Liquidation - Taux réduits -
Services d'aide à la personne
BOI-ANNX-000223 : ANNEXE - TVA - Tableau récapitulatif des modalités déclaratives
et ventilation des services d'aide à la personne par taux de TVA (art. 86 de l'annexe III au code général des impôts)
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00158 | https://bofip.impots.gouv.fr/bofip/8758-PGP.html/identifiant=ACTU-2013-00158 | 2013-06-19 00:00:00 | 29d3cf9a2dcfebbd87b9d24131e3ce5660d629f22b4f0189c3f7d69a77f6bb0d | [
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Séries / Divisions :
CAD - DIFF, FORM
Texte :
La délibération de la CNIL n° 2012-088
du 29 mars 2012 dispense toute commune, groupement et organisme privé ou public chargé d'une mission de service public (J.O. du 13 mai 2012) de déclarer les traitements automatisés de données
personnelles mis en œuvre aux fins de consultation des données issues de la matrice cadastrale. Par suite, elle exempte de toute obligation déclarative ces demandeurs tant pour les fichiers fonciers
que pour les cédéroms VisuDGFiP cadastre.
Par conséquent, l'obligation déclarative auprès de la CNIL concerne désormais les seuls traitements informatisés de données à caractère personnel mis en œuvre dans le cadre d'un système d'information
géographique.
Un nouvel acte d’engagement annuel a été rédigé pour simplifier les travaux et tenir compte des dernières réponses de la CNIL.
Par ailleurs, la délivrance du fichier des voies et lieux-dits, ou fichier FANTOIR, est devenue gratuite à compter du 20
juin 2013. Ce fichier, dont les données sont utilisées principalement par les collectivités territoriales, est mis librement à disposition des usagers sur le site
Collectivités-locales.gouv.fr
Actualité liée :
x
Documents liés :
BOI-CAD-DIFF-20-20-10-30 : CAD - Descriptif usage et diffusion de la documentation cadastrale
littérale et cartographique - Consultation et délivrance des documents cadastraux - Délivrance de la documentation cadastrale réalisée par les directions locales
BOI-CAD-DIFF-30 : Descriptif usage et diffusion de la documentation cadastrale -
Tarification des données cadastrales
BOI-FORM-000030 : Acte d'engagement en vue de la délivrance par la direction générale des
finances publiques de données cadastrales à caractère personnel
Signature des documents liés :
Catherine Brigant, sous-directrice des missions foncières, de la fiscalité du patrimoine et des statistiques | Bulletin officiel des finances publiques - impôts | ACTU-2013-00216 | https://bofip.impots.gouv.fr/bofip/8880-PGP.html/identifiant=ACTU-2013-00216 | 2013-09-20 00:00:00 | 38d08387490d632a816cdb18feb4aea22aeec390365599afd7a3dcaa6a75c33e | [
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] |
Série / Division :
RSA - GEO
Texte :
A compter de l'imposition des revenus de l'année 2012, il est admis que les
suppléments de rémunération des agents de l'Etat en service à l'étranger ne soient plus pris en compte pour la détermination du revenu fiscal de référence.
Actualité liée :
X
Document lié :
BOI-RSA-GEO-20 : Revenus salariaux et assimilés - Exonération et régimes territoriaux -
Agents de la fonction publique et agents de l'Etat, en service à l'étranger.
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00243 | https://bofip.impots.gouv.fr/bofip/9022-PGP.html/identifiant=ACTU-2013-00243 | 2013-10-29 00:00:00 | 8a643241fb954c4f53ef519dc74a70d29ebdeda99de499d9380f3f21d64724d1 | [
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] |
Série / Division :
RFPI - PVI
Texte :
Conformément au II de l'article 150
VB du code général des impôts (CGI), le prix d'acquisition retenu pour la détermination des plus-values immobilières imposables des particuliers peut être majoré d'un certain nombre de frais et de
dépenses diverses limitativement énumérés par la loi.
Des précisions sont apportées sur la nature et les modalités de détermination des frais et dépenses admis
en majoration du prix d'acquisition au BOI-RFPI-PVI-20-10-20-20.
1/ S'agissant des frais d'acquisition à titre gratuit
Les frais d'acquisition à titre gratuit du bien ou du droit cédé qui viennent en majoration du prix
d'acquisition, définis par décret (CGI, art. 150 VB, II-2° et
CGI, ann. III, art. 41 duovicies I, I-1°) sont retenus pour leur montant réel, sur justification, et
doivent avoir été effectivement supportés par le cédant.
En cas de mutation par décès, les droits de mutation à titre gratuit afférents à ce bien se trouvent
généralement inclus dans les frais globaux ayant grevé l'ensemble de l'actif successoral. A cet égard, le 1° du I de
l'article 41 duovicies I de l'annexe III au CGI prévoit que les droits de mutation sont pris en compte à
proportion de leur valeur représentative des biens ou droits reçus. Pour la détermination de cette fraction de valeur, les biens transmis à titre gratuit doivent être retenus pour leur valeur taxable
aux droits d'enregistrement.
En application de ces règles, dans le cas particulier d'un bien reçu en indivision par succession et
revendu en pleine propriété après partage, le montant des droits de succession pouvant venir en majoration du prix d'acquisition est donc déterminé en appliquant au total des droits de succession
acquitté par le cédant le rapport existant entre la valeur de la quote-part de l'immeuble reçue par succession et celle de l'actif successoral dans lequel cette quote-part était incluse.
Un exemple chiffré a été ajouté au paragraphe § 80 du BOI-RFPI-PVI-20-10-20-20 afin d'illustrer ce cas
particulier.
2/ S'agissant des frais d'acquisition à titre onéreux couverts par la majoration forfaitaire de 7,5 %
Dans l'hypothèse de la cession d'un bien construit par le cédant sur un terrain acquis précédemment, le
forfait de 7,5 % n'a pour assiette que le prix d'acquisition du terrain, seul celui-ci ayant fait l'objet d'une acquisition à titre onéreux susceptible d'avoir engendré les frais d'acquisition admis
en majoration du prix d'achat et couverts par le forfait.
3/ S'agissant des dépenses de travaux couvertes par le forfait de 15 %
Dans l'hypothèse de la cession d'un bien construit par le cédant sur un terrain acquis précédemment,
l'assiette du forfait de 15 % est constituée du prix d'acquisition du terrain et du coût des travaux de construction effectués avant l'achèvement du bien.
4/ S'agissant des conditions de prise en compte des dépenses de travaux pour leur montant réel en
majoration du prix d'acquisition
Par principe, sont exclues les dépenses qui ont été déduites, pour l'assiette de l'impôt sur le revenu,
soit du revenu global, soit des revenus catégoriels ou qui ont été incluses dans la base d'une réduction ou d'un crédit d'impôt.
Toutefois, quand les dépenses de travaux ayant ouvert droit à un avantage fiscal ont fait l'objet d'une reprise,
notamment dans le cas d'une rupture de l'engagement de location, ces dépenses ne doivent pas être considérées comme ayant déjà été prises en compte pour la détermination de l'impôt sur le revenu. A ce
titre, elles peuvent donc venir en majoration du prix d'acquisition pour la détermination des plus-values immobilières, toutes autres conditions étant par ailleurs remplies.
5/ Enfin, le BOI-RFPI-PVI-20-10-20-20 fait l'objet de modifications afin de rétablir la doctrine
administrative telle qu'elle était avant l'ouverture au public du site.
Actualité liée :
X
Document lié :
BOI-RFPI-PVI-20-10-20-20 : Plus-values immobilières - Détermination de la plus-value brute
- Majoration du prix d'acquisition.
Signataire du commentaire lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00267 | https://bofip.impots.gouv.fr/bofip/9147-PGP.html/identifiant=ACTU-2013-00267 | 2013-12-20 00:00:00 | 1a912fc03c19b8a251e3981a6a3318120e5b6ad89def9fa3d6827337971b887d | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00261 | https://bofip.impots.gouv.fr/bofip/9204-PGP.html/identifiant=ACTU-2013-00261 | 2013-12-16 00:00:00 | fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368 | [
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] |
Séries / Divisions :
RPPM - PVBMC, ANNX
Texte :
L'article
19 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 apporte certaines modifications à la taxe forfaitaire sur les cessions ou les exportations de métaux précieux, de bijoux,
d'objets d'art, de collection ou d'antiquité (TFOP), codifiée sous l'article 150 VI du code général des impôts (CGI) :
- les taux de la TFOP, prévus au II de
l'article 150 VK du CGI, sont relevés de 4,5 % à 6 %, s'agissant des cessions et exportations de bijoux, d'objets d'art, de
collection ou d'antiquité, et de 7,5 % à 10 %, s'agissant des cessions et exportations de métaux précieux ;
- les cessions de métaux précieux effectuées par des non-résidents de France sont désormais exonérées de
TFOP, à l'instar des cessions ou exportations de bijoux, d'objets d'art, de collection ou d'antiquité et des exportations de métaux précieux réalisées par ces mêmes personnes. Ces exonérations,
applicables aux non-résidents, restent subordonnées à la condition que le cédant ou l'exportateur soit en mesure de justifier de sa qualité de non-résident et, en cas d'exportation, d'une importation
antérieure, d'une introduction antérieure ou d'une acquisition en France du bien exporté ;
- en l'absence d'intermédiaire participant à la transaction, les obligations déclaratives et de paiement de la taxe
incombant aux vendeurs lors de la cession ou de l'exportation de biens entrant dans le champ de la taxe sont transférées à l'acquéreur lorsque celui-ci est un assujetti à la TVA établi en France.
Enfin, il est rappelé que
l'article
18 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 précitée a réduit de 10 % à 5 % le taux de l'abattement par année de détention au-delà de la deuxième applicable pour la
détermination des plus-values sur cession de biens meubles, conduisant à une exonération totale à l'issue de vingt-deux ans de détention. Corrélativement, l'article 19 précité de la loi n° 2013-1278
du 29 décembre 2013 de finances pour 2014 a modifié les conditions d'exercice de l'option, prévue à l'article 150 VL du
CGI, pour le régime d'imposition des plus-values sur cession de biens meubles. Cette option ne pourra donc désormais être exercée que si le cédant ou l'exportateur est en mesure de justifier de la
date et du prix d'acquisition du bien ou, à défaut, d'une détention d'une durée supérieure à vingt-deux ans au lieu de douze ans.
Ces modifications s'appliquent aux cessions et aux exportations réalisées depuis le 1er janvier 2014.
Actualité liée :
X
Documents liés :
BOI-RPPM-PVBMC-10 : RPPM - Plus-values sur biens meubles et taxe forfaitaire
sur les objets précieux - Cession de biens meubles
BOI-RPPM-PVBMC-20 : RPPM - Plus-values sur biens meubles et taxe forfaitaire sur les
objets précieux - Taxe forfaitaire sur les objets précieux
BOI-RPPM-PVBMC-20-10 : RPPM - Plus-values sur biens meubles et taxe forfaitaire sur les
objets précieux- Taxe forfaitaire sur les objets précieux - Application de plein droit de la taxe forfaitaire
BOI-RPPM-PVBMC-20-20 : RPPM - Plus-values sur biens meubles et taxe forfaitaire sur les
objets précieux - Taxe forfaitaire sur les objets précieux - Option pour le régime de droit commun des plus-values
BOI-RPPM-PVBMC-20-30 : RPPM - Plus-values sur biens meubles et taxe forfaitaire sur les
objets précieux - Taxe forfaitaire sur les objets précieux - Cas particulier de Monaco
BOI-ANNX-000085 : ANNEXE - RPPM - Présentation schématique de la taxe forfaitaire sur
les métaux précieux, bijoux, objets d'art, de collection et d'antiquité
BOI-ANNX-000086 : ANNEXE - RPPM - Représentation schématique de
l'imposition des métaux précieux, des bijoux, des objets d'art, de collection et d'antiquité - Cession à titre onéreux
BOI-ANNX-000091 : ANNEXE - RPPM - Représentation schématique de l'imposition des métaux
précieux, des bijoux, des objets d'art, de collection et d'antiquité - Exportation
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00098 | https://bofip.impots.gouv.fr/bofip/9379-PGP.html/identifiant=ACTU-2014-00098 | 2014-04-01 00:00:00 | 90fae437199fd7ab50c844c3c0c8e37fd4ec46565138b6403dded0a576b620d0 | [
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] |
Série / Division :
IS - BASE
Texte :
L'article
36 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 a apporté des aménagements à l'article 210
F du code général des impôts (CGI) qui prévoit une imposition au taux réduit d'impôt sur les sociétés de 19 % des plus-values de cession de locaux à usage de bureaux ou à usage commercial destinés
à être transformés en local d'habitation.
Ce dispositif, prévu pour s'appliquer de façon temporaire aux cessions à titre
onéreux réalisées jusqu'au 31 décembre 2014, s'applique désormais également aux cessions à titre onéreux réalisées à une date postérieure dès lors qu'une promesse synallagmatique de vente a été signée
avant le 1er janvier 2015.
De plus, sont désormais exclues de ce dispositif les cessions réalisées entre un cédant et un cessionnaire qui ont entre
eux des liens de dépendance au sens du 12 de l'article 39 du CGI.
Cette exclusion s'applique aux cessions réalisées à compter du 1er
janvier 2014, à l'exception de celles consécutives à une promesse synallagmatique de vente signée avant cette date.
Des précisions concernant le champ d'application de la mesure et la nature de l'engagement de transformation à prendre sont
apportées. Il est ainsi précisé que les crèches sont exclues de la définition des locaux à usage d'habitation, alors que les résidences pour personnes âgées y sont ajoutées.
Par ailleurs, les commentaires sont modifiés pour tenir compte de compte du changement de numérotation des articles du code
monétaire et financier introduits par
l'ordonnance n° 2013-676 du 25
juillet 2013 modifiant le cadre juridique de la gestion d'actifs.
Actualité liée :
X
Documents liés :
BOI-IS-BASE-20-30-10 : IS - Base d'imposition - Régime des plus-values de
cession de locaux à usage de bureaux ou à usage commercial destinés à être transformés en local d'habitation
BOI-IS-BASE-20-30-10-10 : IS - Base d'imposition - Régime des plus-values
de cession de locaux à usage de bureaux ou à usage commercial destinés à être transformés en local d'habitation - Champ d'application
BOI-IS-BASE-20-30-10-20 : IS - Base d'imposition - Régime des plus-values
de cession de locaux à usage de bureaux ou à usage commercial destinés à être transformés en local d'habitation - Modalités d'imposition - Engagement de transformation
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00080 | https://bofip.impots.gouv.fr/bofip/9401-PGP.html/identifiant=ACTU-2014-00080 | 2014-03-11 00:00:00 | cbc46b2b38591046c9088e4c6e2546d8eb841dc31c58f20da8347ff5ad1a4d33 | [
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] |
Série / Division :
BIC - DECLA
Texte :
Les documents liés sont mis à jour des évolutions relatives à la téléprocédure TDFC (dématérialisation des déclarations de
résultats) pour la campagne déclarative 2014.
Actualité liée :
X
Documents liés :
BOI-BIC-DECLA-30-60-30-10 : BIC - Régimes d'imposition et obligations déclaratives -
Téléprocédures - Fonctionnement de la filière EDI
BOI-BIC-DECLA-30-60-30-30 : BIC - Régimes d'imposition et obligations déclaratives -
Téléprocédures - Formalités préalables et organisation des transmissions EDI
Signataire des documents liés :
Laurent MARTEL, Inspecteur des Finances chargé de la sous-direction des professionnels et de l’action en
recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2014-00146 | https://bofip.impots.gouv.fr/bofip/9522-PGP.html/identifiant=ACTU-2014-00146 | 2014-05-23 00:00:00 | fa1923466c6d5a9fbb846472baafbfdc846e8b5a0d64451bf122f7fe4b7d8a84 | [
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] |
Séries / Divisions :
TVA - LIQ , TVA - SECT, ANNX
Texte :
Depuis le 1er janvier 2014, le taux réduit de 7 % a été remplacé par le taux réduit de 10% et le taux normal de 19,6% par
le taux de 20%. Les documents liés ci-après sont modifiés pour tenir compte des changements de taux applicables.
Actualité liée :
X
Documents liés :
BOI-TVA-LIQ-10 : TVA - Liquidation - Taux - Généralités
BOI-TVA-LIQ-20 : TVA - Liquidation - Taux - Le taux normal
BOI-TVA-LIQ-20-10 : TVA - Liquidation - Taux - Produits imposables au taux normal
BOI-TVA-LIQ-20-20 : TVA - Liquidation - Taux - Prestations de services imposables au
taux normal
BOI-TVA-LIQ-30 : TVA - Liquidation - Taux - Les taux réduits
BOI-TVA-LIQ-30-10-10 : TVA - Liquidation - Taux réduits - Produits destinés à
l'alimentation humaine et aux ventes à emporter ou à livrer des 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
BOI-TVA-LIQ-30-20-30 : TVA - Liquidation-Taux-Prestations de services imposables aux taux
réduits - Opérations aux taux réduits - Opérations relatives aux réseaux de distribution et d'évacuation d'eau
BOI-TVA-LIQ-30-20-90 : TVA - Liquidation - Prestations imposables aux taux réduits
-Travaux (autres que de construction ou de reconstruction) portant sur des locaux à usage d'habitation achevés depuis plus de deux ans
BOI-TVA-LIQ-30-20-90-10 : TVA - Prestations de services imposables au taux réduit -
Travaux (autres que de construction ou de reconstruction) portant sur des locaux à usage d'habitation achevés depuis plus de deux ans - Locaux concernés
BOI-TVA-LIQ-30-20-90-30 : TVA - Liquidation-Taux réduits-Travaux (autres que de
construction ou de reconstruction) portant sur des locaux à usage d'habitation achevés depuis plus de deux ans - Opérations concernées
BOI-TVA-LIQ-30-20-90-40 : TVA - Prestations de services imposables aux taux réduit -
travaux (autres que de construction ou de reconstruction) portant sur des locaux à usage d'habitation achevés depuis plus de deux ans - Modalités d'application
BOI-TVA-SECT-80-10-10 : TVA-Régimes sectoriels-Agriculture-Exploitants agricoles et
marchands de bestiaux soumis de plein droit à la TVA - Opérations obligatoirement soumises à la TVA d'après le régime général.
BOI-ANNX-000208 : ANNEXE - TVA - Taux applicables aux travaux extérieurs et assimilés
(cours d'immeuble, terrasse, vérandas, espaces verts)
BOI-ANNX-000428 : ANNEXE - TVA - Tableau récapitulatif des taux applicables pour les
ventes à emporter ou à livrer des produits alimentaires préparés en vue d'une consommation immédiate, en fonction des produits et des situations
Signataire des documents liés:
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00234 | https://bofip.impots.gouv.fr/bofip/9556-PGP.html/identifiant=ACTU-2014-00234 | 2014-09-19 00:00:00 | 75de16af5061c4ccf44f207d2805311466ec40b10e44c51ccb09f7f8c2f1db5a | [
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Série / Division :
ANNX - BIC
Texte :
La liste des plans comptables et organismes professionnels de référence est actualisée.
Actualité liée :
x
Document lié :
BOI-ANNX-000123 : ANNEXE - BIC - Liste des plans comptables professionnels
Signataire du document lié :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00168 | https://bofip.impots.gouv.fr/bofip/9606-PGP.html/identifiant=ACTU-2014-00168 | 2014-06-24 00:00:00 | e418372b7d3e09e88d7ffbffe64d96c81193e9b7bd432946a0976e9b01760267 | [
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] |
Série / Division :
IR - RICI
Texte :
Afin de garantir la qualité de l'installation ou de la pose des équipements, matériaux et appareils, le second alinéa du 2
de l'article 200 quater du code général des impôts (CGI) conditionne le bénéfice du crédit d'impôt, pour certains
travaux, au respect de critères de qualification par l'entreprise qui procède à la fourniture et à l'installation des équipements, matériaux et appareils.
L'article 46 AX de l'annexe III au
CGI, dans sa rédaction issue du
décret n° 2014-812 du 16
juillet 2014 pris pour l'application du second alinéa du 2 de l'article 200 quater du CGI et du dernier alinéa du 2 du I de l'article 244 quater U du CGI liste les catégories de travaux pour
lesquels l'entreprise qui procède à la fourniture et à l'installation des équipements, matériaux et appareils est soumise au respect de critères de qualification. Il précise que l'entreprise réalisant
les travaux doit être titulaire d'un signe de qualité afférent aux travaux pour justifier du respect de ces critères de qualification.
Sous réserve de dispositions transitoires, ces nouvelles conditions d'application du
crédit d'impôt s'appliquent aux dépenses payées à compter du 1er janvier 2015 en France métropolitaine et du 1er octobre 2015 dans les départements d'outre-mer.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-280 : IR - Crédit d'impôt afférent aux dépenses en faveur du
développement durable
BOI-IR-RICI-280-10-30 : IR - Crédit d'impôt afférent aux dépenses en faveur du
développement durable - Nature des dépenses éligibles au crédit d'impôt
BOI-IR-RICI-280-20 : IR - Crédit d'impôt afférent aux dépenses en faveur du
développement durable - Conditions d'application
BOI-IR-RICI-280-20-30 : IR - Crédit d'impôt afférent aux dépenses en
faveur du développement durable - Conditions tenant au respect de critères de qualification de l'entreprise réalisant les travaux
BOI-IR-RICI-280-40 : IR - Crédit d'impôt afférent aux dépenses en faveur du
développement durable - Modalités d'application
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00281 | https://bofip.impots.gouv.fr/bofip/9785-PGP.html/identifiant=ACTU-2014-00281 | 2014-12-19 00:00:00 | 636ff249d985b7c922318bdb7b2eeb8861c4a12ac5e15bd0a6f6d4213b8a8859 | [
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] |
Série / Division :
RSA - GEO
Texte :
Les marins pêcheurs appelés à exercer leur activité hors des eaux territoriales françaises peuvent, sous certaines
conditions, bénéficier de l'exonération d'impôt sur le revenu prévue au II de l'article 81 A du code général des impôts
(CGI).
Le salaire de référence à retenir pour le calcul de la fraction de rémunération exonérée s'élève à 18 633 € au titre de
l'imposition des revenus de l'année 2014 et, sous réserve des actualisations qui pourraient intervenir au cours de l'année 2015, à 18 661 € au titre de l'imposition des revenus de 2015.
Actualité liée :
x
Document lié :
BOI-RSA-GEO-10-30-20 : RSA - Régimes territoriaux particuliers - Salariés détachés à
l'étranger par leur employeur - Conditions spécifiques aux exonérations partielles - Cas particulier des marins pêcheurs
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00007 | https://bofip.impots.gouv.fr/bofip/9787-PGP.html/identifiant=ACTU-2015-00007 | 2015-01-21 00:00:00 | 4233e8f3c19a950238f6713d5dc58eae6b85a26324bd21b4dd7ee491d8552202 | [
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] |
Séries / Divisions :
BA - BASE, ANNX
Texte :
Les exploitants agricoles soumis à un régime réel d'imposition peuvent, sous certaines conditions, opérer sur leur bénéfice
une déduction pour investissement (DPI) et/ou une déduction pour aléas (DPA).
L'article
69 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 aménage le dispositif de la DPA en substituant l'application de l'intérêt légal à l'intérêt de retard en cas de
non-utilisation des sommes déduites au cours des sept exercices qui suivent celui au cours duquel la déduction a été pratiquée.
Ces nouvelles dispositions s'appliquent au 1er janvier 2015. Il est précisé qu'elles
s'appliquent aux DPA non encore utilisées à cette date.
L'article
68 et
l'article
70 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 renforcent le principe de transparence fiscale des groupements agricoles d'exploitation en commun (GAEC) et des
exploitations agricoles à responsabilité limitée (EARL). Dorénavant, dans ces structures, pour apprécier le plafond de déduction applicable, il convient de multiplier d'une part, la somme de 27 000
€ relative au plafond annuel de déduction et d'autre part, la somme de 150 000 € relative au plafond pluriannuel par le nombre d'associés exploitants, dans la limite de quatre.
Ces nouvelles dispositions s'appliquent aux déductions pratiquées au titre des
exercices ouverts à compter du 1er janvier 2015.
Enfin, il est tenu compte des modifications introduites par le
décret n° 2014-1610 du 24 décembre
2014 à l'article 38 sexdecies J de l'annexe III au code général des impôts et un modèle de fiche de
suivi du stock de fourrages de précaution est insérée dans le BOI-BA-BASE-30-30-10 au § 190.
Ces dispositions s'appliquent pour la détermination des résultats des exercices clos
à compter du lendemain de la publication au journal officiel du décret n°2014-1610 du 24 décembre 2014, soit le 28 décembre 2014.
Les nouveaux commentaires figurant au BOI-BA-BASE-30-30-20 au II-A-1 § 210 et au
BOI-BA-BASE-30-40 au IV-D § 190 font l'objet d'une consultation publique du 4 mars 2015 au 25 mars 2015 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 : [email protected].
Seules les contributions signées seront examinées. Dès la présente publication, vous pouvez vous prévaloir de ces commentaires
jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Documents liés :
BOI-BA-BASE-30-30-10 : BA - Base d'imposition - Déduction pour aléas - Champ
d'application
BOI-BA-BASE-30-30-20 : BA - Base d'imposition - Déduction pour aléas - Utilisation de
la déduction
BOI-BA-BASE-30-40 : BA - Base d'imposition - Modalité de détermination du plafond
commun de déduction
BOI-ANNX-000099 : ANNEXE - BA - Aléas climatiques ayant affecté l'exploitation reconnus
par une autorité administrative
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00047 | https://bofip.impots.gouv.fr/bofip/9802-PGP.html/identifiant=ACTU-2015-00047 | 2015-03-04 00:00:00 | 089f547e085257d11533b46fb3f311c2e8ebcd5a7c562c200a3e8a8f382d7439 | [
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] |
Séries/divisions :
TFP - PYL , TFP - TEM, CF - PGR
Texte :
L'article 20 de la loi n° 2013-1279 du 29 décembre 2013 de finances
rectificative pour 2013 introduit de nouvelles modalités déclaratives pour les redevables de l'imposition forfaitaire annuelle sur les pylônes
(CGI, art. 1519 A) et de la taxe sur les éoliennes maritimes
(CGI, art. 1519 B).
L'imposition forfaitaire sur les pylônes et la taxe sur les éoliennes maritimes sont déclarées et liquidées sur l'annexe à
la déclaration de TVA n° 3310 A (CERFA n°10960 disponible en ligne sur
www.impots.gouv.fr, à la rubrique "recherche de formulaires").
De plus, conformément à l'article 1519 A du code général des impôts (CGI), les montants de l'imposition forfaitaire sur les
pylônes sont actualisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national. Le montant est fixé pour 2015 à 2 198 €
en ce qui concerne les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 4 393 € en ce qui concerne les pylônes supportant des lignes électriques
dont la tension est supérieure à 350 kilovolts.
Sont également modifiés les commentaires relatifs au délai de prescription applicable à l'imposition forfaitaire sur les
pylônes.
Actualité liée :
04/02/2015 : TCA - Taxe sur les ordres annulés dans le cadre d'opérations à haute fréquence - Prélèvement sur les films pornographiques ou
d'incitation à la violence et sur les représentations théâtrales à caractère pornographique - Obligations déclaratives (Loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, art.
20).
Documents liés :
BOI-TFP-PYL : TFP - Imposition forfaitaire sur les pylônes
BOI-TFP-TEM : TFP - Taxe sur les éoliennes maritimes
BOI-CF-PGR-10-30 : CF - Prescription du droit de reprise de l'administration - Délais de reprise en matière
de taxe sur le chiffre d'affaires et taxes assimilées et d'impôts directs locaux
Signataire des documents liés :
Laurent Martel, Sous-directeur des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2015-00018 | https://bofip.impots.gouv.fr/bofip/9805-PGP.html/identifiant=ACTU-2015-00018 | 2015-02-04 00:00:00 | 911c60ecc703cd3368e5e2377800dcedf49058abac5eca2a4ca4d7878871c5e8 | [
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Série / Divisions :
CF - IOR, CF - PGR
Texte :
L'article
50 de la loi n° 2013-1117 du 6 décembre 2013 relative à la lutte contre la fraude fiscale et la grande délinquance économique et financière exclut les activités occultes de la garantie relative à
la limitation de la durée d'intervention sur place prévue à l'article L.52 du livre des procédures fiscales (LPF). Il
modifie également la rédaction du 3° de l'article L.68 du LPF relatif à l'application de la procédure de taxation
d'office, qui renvoie désormais au troisième alinéa de l’article L.169 du LPF pour la définition de l’activité occulte.
Les documents relatifs à la limitation de la durée des vérifications sur place et des examens contradictoires de la
situation fiscale personnelle d'une part, et à la procédure de rectification et d'imposition d'office d'autre part, sont actualisés pour tenir compte de ces modifications.
Enfin, le document relatif à la prorogation du délai de reprise en cas d'activités occultes est complété
s'agissant des modalités d'exercice du droit de reprise de l'administration en cas d'activités illicites.
Actualité liée :
X
Documents liés :
BOI-CF-IOR-50-20 : CF - Procédures de rectification et d'imposition
d'office - Modalités d'établissement de l'imposition d'office et sanctions applicables en cas de défaut ou dépôt tardif de déclaration
BOI-CF-PGR-10-70 : CF - Prescription du droit de reprise de l'administration -
Prorogation du délai de reprise en cas d'activités occultes ou de procès-verbal pour flagrance fiscale et conséquences sur certains délais
BOI-CF-PGR-20-30 : CF - Garanties applicables lors de l'exercice du contrôle -
Limitation de la durée des vérifications sur place et des examens contradictoires de la situation fiscale personnelle
Signataire des documents liés :
Olivier Sivieude, Chef du service du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2015-00027 | https://bofip.impots.gouv.fr/bofip/9906-PGP.html/identifiant=ACTU-2015-00027 | 2015-02-04 00:00:00 | 963bbba3b13bf84c47d4b64f24607fb947c999a1065a36bb813f3a282e89b75a | [
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Série / Division :
IS - BASE
Texte :
Le régime fiscal des sociétés mères et filiales prévu à
l'article 145 du code général des impôts (CGI) et à
l'article 216 du CGI a été modifié par
l’article
72 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 transposant la directive
2014/86/UE du Conseil du 8 juillet 2014.
Sont désormais exclus du bénéfice du régime spécial prévu par l'article 145 du CGI, les produits des titres d'une société,
dans la proportion où les sommes distribuées sont déductibles du résultat imposable de cette société. Cette exclusion vise à imposer les produits financiers provenant d’instruments dits « hybrides »
c’est-à-dire considérés comme représentatifs de capitaux propres en France et de dette dans l’État de la filiale distributrice étrangère, ou considérés comme représentatifs de capitaux propres mais
ouvrant droit à une déduction fiscale des dividendes y afférents.
Cette modification s'applique aux exercices ouverts à compter du 1er janvier 2015.
Actualité liée :
x
Document lié :
BOI-IS-BASE-10-10-20 : IS - Base d'imposition - Produits de participation reçus de
filiales et abandons de créances reçus de la mère dans le cadre du régime fiscal des sociétés mères et filiales - Définition des produits en cause et modalités de prise en compte des charges y
afférentes
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00080 | https://bofip.impots.gouv.fr/bofip/9931-PGP.html/identifiant=ACTU-2015-00080 | 2015-04-01 00:00:00 | 2317ef86d4259cbba8819d716b1a434cb3927bd39feaf3e6508762d20e511ab6 | [
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] |
Série / Division :
BIC - RICI
Texte
:
Le prêt ne portant pas intérêts, dénommé PTZ+, et octroyé aux personnes
physiques par les établissements de crédit et les sociétés de financement pour financer la première accession à la propriété a été aménagé par
l'article
59 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015. Ainsi, pour les offres de prêts émises à compter du 1er janvier 2015, le dispositif a été étendu au financement de
l'achat d'un logement ancien dans certaines communes rurales, sous la condition d'y réaliser des travaux.
En conséquence, le plafond du montant des crédits d'impôt afférents aux PTZ+ émis sur une même période de douze mois,
mentionné à l'article 244 quater V du code général des impôts, est porté à 1 milliard d'euros.
En outre, le PTZ+ a été prorogé pour trois années supplémentaires, soit jusqu'au 31
décembre 2017.
Par ailleurs, pour les contrats de location-accession régis par la
loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière
et signés à compter du 1er janvier 2015, l'emprunteur peut opter, lors de l'offre de prêt, pour l'application des conditions du PTZ+ en vigueur à la date de la signature du contrat de
location-accession
(loi
n°2014-1655 du 29 décembre 2014 de finances rectificative pour 2014, art. 14).
Enfin, il est rappelé que le bénéfice du dispositif a été étendu aux sociétés de financement par
l'article
8 de l'ordonnance n° 2013-544 du 27 juin 2013 relative aux établissements de crédit et aux sociétés de financement.
La présente publication a pour objet d'actualiser les commentaires relatifs au crédit d'impôt PTZ+ et de mettre à
jour les références au code général des impôts et au code de la construction et de l'habitation.
Actualité liée :
x
Documents liés :
BOI-BIC-RICI-10-140 : BIC - Réductions et crédits d'impôt -
Crédit d'impôt au titre de prêts à taux zéro (PTZ+) pour la première accession à la propriété des personnes physiques
BOI-BIC-RICI-10-140-10 : BIC - Réductions et crédits d'impôt - Crédit
d'impôt au titre de prêts à taux zéro (PTZ+) pour la première accession à la propriété des personnes physiques - Champ d'application
BOI-BIC-RICI-10-140-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt
au titre de prêts à taux zéro (PTZ+) pour la première accession à la propriété des personnes physiques - Modalités d'application, remise en cause et situations particulières
BOI-BIC-RICI-10-140-20-10 : BIC - Réductions et crédits d'impôt - Crédit
d'impôt au titre de prêts à taux zéro (PTZ+) pour la première accession à la propriété des personnes physiques - Modalités d'application
BOI-BIC-RICI-10-140-20-20 : BIC - Réductions et crédits d'impôt - Crédit
d'impôt au titre de prêts à taux zéro (PTZ+) pour la première accession à la propriété des personnes physiques - Remise en cause
BOI-BIC-RICI-10-140-20-30 : BIC - Réductions et crédits d'impôt - Crédit
d'impôt au titre de prêts à taux zéro (PTZ+) pour la première accession à la propriété des personnes physiques - Situations particulières
BOI-BIC-RICI-10-140-30 : BIC - Réductions et crédits d'impôt - Crédit
d'impôt au titre de prêts à taux zéro (PTZ+) pour la première accession à la propriété des personnes physiques – Modalités déclaratives et de contrôle
Signataire des documents liés
:
Véronique Bied-Charreton, Directrice de la
législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2015-00059 | https://bofip.impots.gouv.fr/bofip/9954-PGP.html/identifiant=ACTU-2015-00059 | 2015-03-04 00:00:00 | ff4c74adcaffca4ce3ad25adae8a022d607e155df19e014d0ff15d3e151eb38d | [
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] |
Séries / Divisions :
IR - RICI, ANNX
Texte :
L'article
28 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 abroge, à compter de l'imposition des revenus de 2015,
l'article 200 sexies du code général des impôts.
La prime pour l'emploi due au titre des revenus perçus en 2014 reste attribuée en
2015 dans les conditions de droit commun.
En revanche, la prime pour l'emploi ne sera plus attribuée à compter de 2016 au
titre des revenus perçus à compter du 1er janvier 2015. Elle sera remplacée une nouvelle prestation, dénommée prime d'activité, versée par les caisses d'allocations familiales à compter de 2016.
Actualité liée :
x
Documents liés :
BOI-IR-RICI-150-20: IR - Réductions et crédits d’impôt - Sommes versée pour l'emploi d'un
salarié à domicile, à une association agréée ou à un organisme habilité ou conventionné ayant le même objet - modalités d'application et cas de remise en cause
BOI-IR-RICI-310: IR - Réductions et crédits d’impôt - Prime pour l'emploi
BOI-IR-RICI-310-10: IR - Réductions et crédits d’impôt - Prime pour l'emploi -
Conditions d'éligibilité à la prime pour l'emploi
BOI-IR-RICI-310-10-10: IR - Réductions et crédits d’impôt - Prime pour l'emploi -
Conditions d'éligibilité - Conditions tenant aux personnes bénéficiaires
BOI-IR-RICI-310-10-20: IR - Réductions et crédits d’impôt - Prime pour l'emploi -
Conditions d'éligibilité - Nature des revenus professionnels
BOI-IR-RICI-310-10-30: IR - Réductions et crédits d’impôt - Prime pour l'emploi -
Conditions d'éligibilité - Niveau du revenu
BOI-IR-RICI-310-20: IR - Réductions et crédits d’impôt - Prime pour l'emploi -
Détermination de la prime pour l'emploi
BOI-ANNX-000025 : ANNEXE - IR - Seuils, limites de revenus servant au calcul de la
prime pour l'emploi (revenus 2011)
BOI-ANNX-000026 : ANNEXE - IR - Modalités de calcul de la prime pour l'emploi pour
chaque membre du foyer fiscal (revenus 2011)
BOI-ANNX-000028 : ANNEXE - IR - Majorations de la prime pour l'emploi en fonction de la
situation de famille (revenus 2011)
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00118 | https://bofip.impots.gouv.fr/bofip/9959-PGP.html/identifiant=ACTU-2015-00118 | 2015-05-15 00:00:00 | d7659ab5b7fa15eb82894330727ffab1bd68c6527e785c53f3794b5c024fc205 | [
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Série / Division :
ENR - DMTG
Texte :
L’article
47 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 étend le champ d’application de l'exonération de droits de mutation à titre gratuit accordée aux établissements publics ou
reconnus d'utilité publique.
Désormais, sont exonérés les dons et legs effectués au profit de tels établissements lorsqu’ils répondent
aux caractéristiques mentionnées aux b et f bis du 1 de l’article 200 du code général des impôts (CGI). Il s’agit, plus
précisément, des établissements d'intérêt général ayant un caractère philanthropique, éducatif, scientifique, social, humanitaire, sportif, familial, culturel, ou concourant à la mise en valeur du
patrimoine artistique, à la défense de l’environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises ou menant des actions concrètes en faveur du
pluralisme de la presse.
Ces dispositions sont applicables à compter au 1er janvier 2019.
Actualité liée :
x
Document lié :
BOI-ENR-DMTG-10-20-20 : ENR - Mutations à titre gratuit - Successions -
Champ d'application des droits de mutation par décès - Exonérations motivées par la qualité du défunt ou du successeur : personnes morales
Signataire du document lié :
Bruno Mauchauffée, adjoint au Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00076 | https://bofip.impots.gouv.fr/bofip/11750-PGP.html/identifiant=ACTU-2019-00076 | 2019-03-29 00:00:00 | 003fdd66903f6bc83f0b008da33b8bdf699eec1d96e1894509b8f5ed3f288c46 | [
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] |
Série / Division :
ANNX - CF
Texte :
La liste des concepteurs de procédés d'édition laser agréés par l'établissement de services informatiques (ESI) de Reims et
la liste des imprimés agréés pour chaque concepteur sont actualisées pour l'année 2019.
Actualité liée :
X
Documents liés :
BOI-ANNX-000272 : ANNEXE - CF - Liste des concepteurs agréés en 2019 par l'ESI de Reims
pour certaines déclarations
BOI-ANNX-000273 : ANNEXE - CF - Liste des imprimés ayant été agréés en 2019 pour chaque
concepteur, par l'ESI de Reims
Signataire des commentaires :
Véronique Rigal, sous-directrice des professionnels et de l'action en recouvrement. | Bulletin officiel des finances publiques - impôts | ACTU-2019-00083 | https://bofip.impots.gouv.fr/bofip/11816-PGP.html/identifiant=ACTU-2019-00083 | 2019-04-03 00:00:00 | 2095bc506711fc08bce4a9cb852cf6721fb271a1f025e3fe889b009b6e5f7978 | [
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] |
Séries / Divisions :
BIC - CHAMP ; CVAE - CHAMP ; IF - CFE, IF - TFB ; IF - TFNB ; IR - PAS ; IS - DECLA ; IS - GPE ; FORM - BIC ; ANNX - IF
Texte :
Conformément aux conclusions du Livre bleu des outre-mer,
l'article
19 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 rénove les dispositifs fiscaux zonés applicables dans les départements d'outre-mer (DOM) en établissant un dispositif unique :
les zones franches d'activité nouvelle génération (ZFANG). Ce dispositif s'appuie sur le régime de faveur des zones franches d'activité (ZFA) actuellement en vigueur dans les territoires ultramarins,
en créant un régime pérenne, simplifié et renforcé sur certains territoires et pour certaines activités.
Ainsi, les entreprises localisées en Guadeloupe, en Guyane, en Martinique, à Mayotte ou à La Réunion, employant moins de
250 salariés et réalisant un chiffre d'affaires annuel inférieur à 50 millions d'euros, dont l'activité principale relève de l'un des secteurs d'activité éligibles à la réduction d'impôt prévue à
l'article 199 undecies B du code général des impôts (CGI) et qui sont soumises à un régime réel d'imposition ou à un
régime micro, peuvent bénéficier de plein droit :
- d'un abattement sur les bénéfices imposables à l'impôt sur le revenu ou à l'impôt sur les sociétés à hauteur de 50 %,
porté à 80 % pour les exploitations répondant aux conditions permettant de bénéficier du taux majoré (CGI, art. 44
quaterdecies) ;
- d'un abattement de cotisation foncière des entreprises (CFE) à hauteur de 80 %, porté à 100 % pour le taux majoré
(CGI, art. 1466 F) ;
- d'un abattement de taxe foncière sur les propriétés bâties (TFPB) à hauteur de 50 %, porté à 80 % pour le taux majoré
(CGI, art. 1388 quinquies).
L'article 1395 H du CGI prévoit par ailleurs
une exonération de taxe foncière sur les propriétés non bâties (TFNB) pour les terrains agricoles situés dans les DOM. Le taux est pérennisé à hauteur de 80 %.
Ces dispositions s'appliquent aux exercices ouverts à compter de 2019 pour l'impôt
sur les bénéfices et à compter des impositions directes locales dues au titre de 2019. Le II de l'article 19 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 prévoit toutefois que les
articles 44 quaterdecies, 1388 quinquies et 1466 F du CGI restent applicables dans les conditions prévues antérieurement à la réforme, aux exercices ouverts en 2019 pour l'impôt sur les bénéfices et
aux impositions de CFE et de TFPB dues au titre de 2019 et 2020 pour les entreprises bénéficiant déjà des abattements et qui sont exclues du nouveau dispositif ZFANG à compter du 1er janvier 2019.
Enfin, les aides fiscales applicables au titre des zones de revitalisation rurale (ZRR) et des zones franches
urbaines-territoire entrepreneur (ZFU-TE) dans les territoires mentionnés seront éteintes progressivement : aucune nouvelle entreprise ne pourra bénéficier de ces dispositifs à compter du 1er janvier
2019.
Toutefois, la situation des entreprises bénéficiant déjà des exonérations au titre
des dispositifs ZRR et ZFU-TE n'est pas remise en cause pour la durée d’exonération restant à courir.
Actualité liée :
X
Documents liés :
BIC-CHAMP-80-10 : BIC - Champ d'application et territorialité - Exonérations -
Entreprises ou activités implantées dans certaines zones du territoire
BIC-CHAMP-80-10-30 : BIC - Champ d'application et territorialité - Exonérations -
Entreprises implantées dans les zones franches urbaines-territoires entrepreneurs (ZFU-TE) de troisième génération
BIC-CHAMP-80-10-70-10 : BIC - Champ d'application et territorialité - Exonérations -
Entreprises implantées en zone de revitalisation rurale - Conditions d'éligibilité
BIC-CHAMP-80-10-80 : BIC - Champ d'application - Exonérations - Abattement sur les
bénéfices de certaines entreprises provenant d'exploitations situées dans les zones franches d'activités ancienne génération situées dans les départements d'outre-mer (DOM)
BIC-CHAMP-80-10-85 : BIC - Champ d'application - Exonérations - Exploitations situées
dans les zones franches d'activité nouvelle génération dans les départements d'outre-mer (DOM)
CVAE-CHAMP-20-10 : CVAE - Champ d'application - Entreprises bénéficiant d'une
exonération ou d'un abattement - Dispositions communes à tous les dispositifs d'exonération ou d'abattement facultatif
IF-CFE-10-30-30 : IF - Cotisation foncière des entreprises - Champ d'application -
Personnes et activités exonérées - Exonérations facultatives permanentes
IF-CFE-10-30-30-70 : IF - Cotisation foncière des entreprises - Champ d'application -
Personnes et activités exonérées - Exonérations facultatives permanentes - Zones franches d'activité nouvelle génération situées dans les départements d'outre-mer (DOM)
IF-CFE-10-30-40-40 : IF - Cotisation foncière des entreprises - Champ d'application -
Personnes et activités exonérées - Exonérations facultatives temporaires accordées dans le cadre de l'aménagement du territoire - Zones de revitalisation rurale
IF-CFE-10-30-60 : IF - Cotisation foncière des entreprises - Champ d'application -
Personnes et activités exonérées - Autres exonérations facultatives temporaires
IF-CFE-10-30-60-70 : IF - Cotisation foncière des entreprises - Champ d'application -
Personnes et activités exonérées - Autres exonérations facultatives temporaires - Zones franches d'activités ancienne génération en Guadeloupe, en Guyane, en Martinique, à la Réunion et à Mayotte
IF-CFE-20-20-40-10 : IF - Cotisation foncière des entreprises - Base d'imposition -
Cotisation minimum - Règles générales
IF-TFB-20-30 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Abattements spéciaux
IF-TFB-20-30-40 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Abattements spéciaux - Immeubles rattachés à un établissement situé dans une zone franche d'activité ancienne génération en Guadeloupe, en Guyane, en Martinique, à la Réunion et à Mayotte
IF-TFB-20-30-45 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition - Abattements spéciaux - Immeubles rattachés à un
établissement situé dans une zone franche d'activité nouvelle génération dans les DOM
IF-TFNB-10-40-40 : IF - Taxe foncière sur les propriétés non bâties - Champ
d'application et territorialité - Exonérations permanentes - Exonérations applicables dans les départements d'outre-mer (DOM)
IF-TFNB-10-50 : IF - Taxe foncière sur les propriétés non bâties - Champ d'application
et territorialité - Exonérations temporaires
IF-TFNB-10-50-10 : IF - Taxe foncière sur les propriétés non bâties - Champ
d'application et territorialité - Exonérations temporaires - Exonérations temporaires de plein droit
IF-TFNB-10-50-10-30 : IF - Taxe foncière sur les propriétés non bâties - Champ
d'application et territorialité - Exonérations temporaires - Exonérations de plein droit - Mesure particulière applicable dans les DOM
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 BNC
IS-DECLA-20-30 : IS - Obligations de paiement - Cas particuliers de paiement
IS-GPE-30-10 : IS - Régime fiscal des groupes de sociétés - Imposition du résultat
d'ensemble et sort du déficit d'ensemble
ANNX-000229 : ANNEXE - IF - Exonérations et abattement de CFE sur ou sauf délibération
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00141 | https://bofip.impots.gouv.fr/bofip/11899-PGP.html/identifiant=ACTU-2019-00141 | 2019-06-26 00:00:00 | 7f2e5e298e1a486a106b3c7d4e99434e09d91aa69227b693a27082ef1809e96f | [
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] |
Séries / Divisions :
RPPM - RCM, SJ - AGR, RES
Texte :
Les organisations internationales et les États souverains dont les titres au porteur sont déposés auprès d'un
établissement bancaire situé dans l'Union européenne, peuvent être exonérés de retenue à la source sur le fondement du I de
l'article 131 sexies du code général des impôts (CGI).
Actualité liée :
X
Documents liés :
BOI-RPPM-RCM-30-10-30-40 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Régimes spéciaux - Placements financiers effectués en France par les organisations
internationales ou les États souverains étrangers
BOI-SJ-AGR-60-40 : SJ - Mesures fiscales soumises à agrément préalable - Agréments divers -
Exonération de certains produits de placements financiers effectués en France par les organisations internationales ou les États souverains étrangers
BOI-RES-000049 : RESCRIT - RPPM - Exonération de certains produits de placement
financiers effectués en France par les organisations internationales et les États souverains - Exonération au profit d'entités dont les titres sont déposés auprès d'un établissement bancaire situé
dans l'Union européenne
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00149 | https://bofip.impots.gouv.fr/bofip/11915-PGP.html/identifiant=ACTU-2019-00149 | 2019-07-03 00:00:00 | ebd914c3c354076755cb28bffe013920fa9940ab683d18b9c30371758a150c8d | [
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] |
Séries / Divisions :
INT - DG ; INT - CVB
Texte :
Le Bulletin officiel des Finances publiques est modifié afin de tenir compte de la reconnaissance par l'administration
fiscale américaine de ce que la contribution sociale généralisée (CSG) et la contribution pour le remboursement de la dette sociale (CRDS) sont bien couvertes par la
convention fiscale
franco-américaine du 31 août 1994 en vue d'éviter les doubles impositions et de prévenir l'évasion et la fraude fiscales en matière d'impôts sur le revenu et sur la fortune (ensemble un
protocole).
Actualité liée :
X
Documents liés :
BOI-INT-DG-20-20-100 : Dispositions communes - Droit conventionnel - Modalités
d'imposition au regard du droit conventionnel - Élimination de la double imposition
BOI-INT-CVB-USA-10 : Convention fiscale entre la France et les Etats-Unis d'Amérique en
matière d'impôts sur le revenu et sur la fortune
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00030 | https://bofip.impots.gouv.fr/bofip/12019-PGP.html/identifiant=ACTU-2020-00030 | 2020-02-19 00:00:00 | 199cdcbede83cd3d9b8448e85d9f555773664d3f9159e04a02c74b3bd949b3cb | [
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] |
Série / Division :
TVA - LIQ
Texte :
Par un arrêt rendu le 15 février 2019
(n° 408228,
ECLI:FR:CECHR:2019:408228.20190215), le Conseil
d'État a jugé que la corrida est un spectacle qui ne s’assimile pas aux spectacles de variété relevant du taux réduit de taxe sur la valeur ajoutée (TVA).
Actualité liée :
X
Documents liés :
BOI-TVA-LIQ-30-20 : TVA - Liquidation - Taux - Prestations de services
imposables aux taux réduits
BOI-TVA-LIQ-30-20-40 : TVA - Liquidation - Taux - Prestations de services imposables au
taux réduit - Spectacles
Signataire des documents liés :
Bruno Coudert, Chef du bureau du contentieux et gracieux relatifs aux taxes sur le chiffre d'affaires et taxes
assimilées | Bulletin officiel des finances publiques - impôts | ACTU-2019-00200 | https://bofip.impots.gouv.fr/bofip/12081-PGP.html/identifiant=ACTU-2019-00200 | 2019-10-30 00:00:00 | 8d7020185dfe2ff6d46eb90738b13090278b1cd9665c15beffe7156ef7f02340 | [
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] |
Séries / Division :
TCA - CAR ; BAREME
Texte :
L'article
81 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 prévoit, à compter du 1er janvier 2020, l'indexation à hauteur de 70 % de l'évolution de l'indice des prix à la
consommation hors tabac, du tarif de la taxe prévue à l'article 302 bis ZB du code général des impôts (CGI).
Actualité liée :
X
Documents liés :
BOI-TCA-CAR : TCA - Taxe due par les concessionnaires d'autoroutes
BOI-BAREME-000041 : BAREME - TCA - Barème de la taxe due par les concessionnaires
d'autoroutes
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00028 | https://bofip.impots.gouv.fr/bofip/12222-PGP.html/identifiant=ACTU-2020-00028 | 2020-02-12 00:00:00 | 5893a1ae37a926db1b8ca171f92ec78abf86e18bf71cc0e1527fec6b6de71b22 | [
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Série / Division :
TFP - IFER
Texte :
L’article
143 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 institue une nouvelle composante de l'imposition forfaitaire sur les entreprises de réseaux (IFER) au titre des installations
de production d'électricité d'origine géothermique dont la puissance électrique installée est supérieure ou égale à douze mégawatts.
Les conditions d'imposition de ces installations sont définies à
l'article 1519 HB du code général des impôts (CGI). Par ailleurs, l'article
1635-0 quinquies du CGI qui dresse la liste des composantes de l'IFER est complété en ce sens.
Cette composante est affectée, à hauteur de 40 %, aux régions et à la collectivité de Corse et, à hauteur
de 60 %, aux communes.
Ces dispositions s'appliquent à compter des impositions dues au titre de 2020.
Actualité liée :
X
Documents liés :
BOI-TFP-IFER : TFP - Imposition forfaitaire sur les entreprises de
réseaux (IFER)
BOI-TFP-IFER-100 : TFP - IFER sur les installations de production
d’électricité par géothermie
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00113 | https://bofip.impots.gouv.fr/bofip/12382-PGP.html/identifiant=ACTU-2020-00113 | 2020-06-24 00:00:00 | 361eed3ae4d8b8bd2ec916e0c5c380a5b16b0a51ab55ae6fb2bff9c9b044b241 | [
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Texte :
Des opérations
de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôts sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent
de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles
publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation
des liens internes et externes, etc.).
Signataire des documents
liés :
Florence Lerat, sous-directrice
du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2020-00075 | https://bofip.impots.gouv.fr/bofip/12326-PGP.html/identifiant=ACTU-2020-00075 | 2020-04-22 00:00:00 | eb7ab6f791a6c378b12a47478c91517ce232bd86e08e7ef05d5703c221952a94 | [
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Série / Division :
TVA - LIQ
Texte :
L'article
72 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 abaisse de 10 % à 5,5 % le taux réduit de la taxe sur la valeur ajoutée (TVA) applicable aux droits d'entrée pour
la visite d'un parc zoologique (CGI, art. 278-0 bis, L).
Le changement de taux s'applique aux opérations dont le fait
générateur intervient à compter du 29 décembre 2017.
Des précisions sont par ailleurs apportées s'agissant des jeux et manèges forains éligibles au taux réduit
de 10 % (CGI, art. 279, b bis) .
Actualité liée :
X
Document lié :
BOI-TVA-LIQ-30-20-50 : TVA - Taux réduit - Prestations de services imposables au taux
réduit - Droits d'entrée dans les parcs botaniques et zoologiques, dans les musées, expositions culturelles, monuments, grottes et sites, ainsi que dans les parcs à décors animés, jeux et manèges
forains
Signataire du document lié :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2018-00072 | https://bofip.impots.gouv.fr/bofip/11182-PGP.html/identifiant=ACTU-2018-00072 | 2018-06-06 00:00:00 | 22330987213ea4593c5e9a96c82669e07404b81a181a375d945fa5e48328d46f | [
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] |
Série / Division :
IF - TFB, IF - CFE
Texte :
Afin de renforcer l’attractivité des centres-villes des villes moyennes, l’article 111 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a créé les zones de revitalisation des centres-villes (ZRCV) pour les communes ayant conclu une convention d'opération de revitalisation de territoire prévue à l'article L. 303-2 du code de la construction et de l'habitation (CCH) et dont le revenu fiscal médian par unité de consommation est inférieur à la médiane nationale.
Dans ces zones, les communes et les établissements publics de coopération intercommunale (EPCI) à fiscalité propre peuvent instaurer en faveur des activités commerciales et artisanales :
- une exonération partielle ou totale de cotisation foncière des entreprises (CFE) (code général des impôts (CGI), art. 1464 F) ;
- une exonération partielle ou totale de taxe foncière sur les propriétés bâties (TFPB) (CGI, art. 1382 H).
Remarque : Les entreprises exonérées de CFE en application de l'article 1464 F du CGI pourront bénéficier des exonérations de cotisation sur la valeur ajoutée des entreprises (CVAE) correspondantes dans les conditions prévues à l'article 1586 nonies du CGI.
Ces exonérations sont réservées aux micro, petites et moyennes entreprises (moins de 250 salariés et chiffre d’affaires inférieur à 50 millions d’euros ou total de bilan inférieur à 43 millions d’euros).
Les dispositifs d'exonérations de CFE, de CVAE et de TFPB s'appliquent aux impositions établies au titre des années 2020 à 2023.
Actualité liée :
X
Documents liés :
BOI-IF-TFB-10-16-90 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération des immeubles rattachés à des entreprises commerciales ou artisanales implantées dans des zones de revitalisation des centres-villesBOI-IF-TFB-10-160 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations des immeubles situés dans des zones délimitéesBOI-IF-CFE-10-30-50 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Exonérations facultatives temporaires accordées dans le cadre de la politique de la villeBOI-IF-CFE-10-30-50-70 : IF - Cotisation foncière des entreprises - Champ d’application - Personnes et activités exonérées - Exonérations facultatives temporaires accordées dans le cadre de la politique de la ville - Zones de revitalisation des centres-villesBOI-ANNX-000229 : ANNEXE - IF - Exonérations et abattements de CFE sur ou sauf délibération
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00187 | https://bofip.impots.gouv.fr/bofip/13103-PGP.html/ACTU-2021-00187 | 2021-05-12 00:00:00 | a753e5ef122cc81b760cb069a046839431f60ed62282215795bb6db32caa3c84 | [
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Série / Division :
CTX - DG
Texte :
A la suite d'une erreur, la mise en ligne le 7 juillet 2021 du document lié est remplacée par la présente publication.
Actualité liée :
07/07/2021 : CTX - Intérêts moratoires - Pérennisation du taux de 0,2 % par mois (loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, art. 68)
Document lié :
BOI-CTX-DG-20-50-20 : CTX - Contentieux de l'assiette de l'impôt - Dispositions communes - Intérêts moratoires au profit de l'État
Signataire du document lié :
Stéphane Créange, sous-directeur du contrôle fiscal, du pilotage et de l'expertise juridique | Bulletin officiel des finances publiques - impôts | ACTU-2021-00239 | https://bofip.impots.gouv.fr/bofip/13256-PGP.html/ACTU-2021-00239 | 2021-07-28 00:00:00 | 2c5dc92ae7ce33767a5d791f8401381fdf899629a3f5ad1136eae4e9af546b28 | [
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] |
Séries / Divisions :
TVA - CHAMP ; TVA - BASE ; TVA - LIQ ; TVA - DED ; TVA - DECLA ; TVA - SECT ; TVA - GEO ; BIC - DECLA
Texte :
L’article 147 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 et l’article 51 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 transposent en droit français les dispositions du paquet TVA sur le commerce électronique contenues dans les textes suivants :
- la directive (UE) n° 2017/2455 du Conseil du 5 décembre 2017 modifiant la directive 2006/112/CE et la directive 2009/132/CE en ce qui concerne certaines obligations en matière de taxe sur la valeur ajoutée applicables aux prestations de services et aux ventes à distance de biens ;
- la directive (UE) 2019/1995 du Conseil du 21 novembre 2019 modifiant la directive 2006/112/CE en ce qui concerne les dispositions relatives aux ventes à distance de biens et à certaines livraisons intérieures de biens ;
- le règlement d'exécution (UE) n° 2019/2026 du Conseil du 21 novembre 2019 modifiant le règlement d'exécution (UE) n° 282/2011 en ce qui concerne les livraisons de biens ou les prestations de services facilitées par des interfaces électroniques et les régimes particuliers applicables aux assujettis qui fournissent des services à des personnes non assujetties et effectuent des ventes à distance de biens et certaines livraisons intérieures de biens.
Ces dispositions réforment les règles de TVA régissant le commerce transfrontalier de biens au profit des particuliers en consacrant la règle d'une taxation dans l'État membre de consommation des biens. En outre, afin de prendre en considération les spécificités du commerce en ligne, les interfaces électroniques sont désormais, sous certaines conditions, redevables de la TVA relatives aux livraisons de biens qu'elles facilitent.
Afin de rendre pleinement effectif le dispositif sur la redevabilité en matière de TVA des plateformes de vente en ligne et d’améliorer la collecte de la TVA à l’importation, sont également désignées redevables de la TVA à l’importation les interfaces électroniques qui facilitent des ventes de biens importés en provenance de pays tiers à destination de consommateurs situés en France, à la place de la personne désignée comme destinataire réel des biens sur la déclaration d’importation.
Pour faciliter la déclaration et le paiement de la TVA relative aux opérations du commerce électronique, les mécanismes de guichets uniques préexistants sont étendus et un guichet unique spécifique aux ventes à distance de biens importés est créé.
À des fins de contrôle, les assujettis redevables de montants de TVA sur des opérations du commerce électronique sont astreints à la tenue de registres contenant certaines informations sur les opérations réalisées.
Les nouveaux commentaires suivants font l'objet d'une consultation publique du 13 août 2021 au 13 octobre 2021 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent être formulées par courriel adressé à l'adresse suivante : [email protected]. Seules les contributions signées seront examinées. Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Documents liés soumis à consultation publique :
BOI-TVA-CHAMP-10-10-40-60 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Opérations concernées - Cas particulier des livraisons du commerce électronique
BOI-TVA-CHAMP-20-20-30 : TVA - Champ d'application et territorialité - Lieu des livraisons de biens meubles corporels - Règles applicables aux ventes à distance de biens dans le cadre du commerce électronique
BOI-TVA-BASE-20-40 (§ 300 à 310) : TVA - Base d'imposition - Fait générateur et exigibilité - Règles particulières
BOI-TVA-LIQ-20-10 (§ 390) : TVA - Liquidation - Taux - Produits imposables au taux normal
BOI-TVA-DED-10-20 (§ 190 à 240) : TVA - Droits à déduction - Principes généraux - Opérations ouvrant droit à déduction
BOI-TVA-DECLA-10-30 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Redevable de la taxe - Cas particulier des opérations du commerce électronique facilitées au moyen d'interface numérique
BOI-TVA-DECLA-20-20-60 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôt - Régimes particuliers pour la déclaration et le paiement de la TVA dans le cadre du commerce électronique
BOI-TVA-DECLA-20-20-60-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôt - Régimes particuliers pour la déclaration et le paiement de la TVA dans le cadre du commerce électronique - Critères d'éligibilité aux régimes particuliers et conséquences
BOI-TVA-DECLA-20-20-60-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôt - Régimes particuliers pour la déclaration et le paiement de la TVA dans le cadre du commerce électronique - Mode de fonctionnement des régimes particuliers
BOI-TVA-DECLA-30-10-15 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations d'ordre comptable - Registres relatifs aux opérations du commerce électronique
BOI-TVA-DECLA-30-20-10-10 (§ 100 à 130) : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations d'ordre comptable et relatives à la facturation - Règles relatives à l'établissement des factures - Délivrance de factures - Opérations donnant lieu à facturation
Documents liés :
BOI-BIC-DECLA-30-70-40-10 : BIC - Régimes d'imposition et obligations déclaratives - Obligations déclaratives - Obligations déclaratives spécifiques ou communes - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Champ d'application des obligations
BOI-BIC-DECLA-30-70-40-20 : BIC - Régimes d'imposition et obligations déclaratives - Obligations déclaratives - Obligations déclaratives spécifiques ou communes - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Contenu des obligations
BOI-TVA-CHAMP-10-10-40 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Opérations concernées
BOI-TVA-CHAMP-10-10-40-10 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Livraisons de biens meubles corporels
BOI-TVA-CHAMP-10-10-40-40 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Opérations des intermédiaires
BOI-TVA-CHAMP-10-20-40 : TVA - Champ d'application et territorialité - Opérations imposables par disposition expresse de la loi - Autres opérations
BOI-TVA-CHAMP-20-10 : TVA - Champ d'application et territorialité - Territorialité - Définition du territoire d'application de la TVA
BOI-TVA-CHAMP-20-20 : TVA - Champ d'application et territorialité - Lieu des livraisons de biens meubles corporels
BOI-TVA-CHAMP-20-20-10 : TVA - Champ d'application et territorialité - Lieu des livraisons de biens meubles corporels - Règles générales
BOI-TVA-CHAMP-20-50-40-20 : TVA - Champ d'application et territorialité - Territorialité - Lieu des prestations de services - Dérogations à la règle générale afférente à des prestations de services fournies à des personnes non assujetties - Prestations de telécommunications, services de télévision et de radiodiffusion et services fournis par voie électronique
BOI-TVA-CHAMP-30-30-50 : TVA - Champ d'application et territorialité - Exonérations - Exportations et opérations assimilées - Achats en franchise
BOI-TVA-CHAMP-30-30-50-10 : TVA - Champ d'application et territorialité - Exonérations - Exportations et opérations assimilées - Achats en franchise - Champ d'application
BOI-TVA-CHAMP-30-40 : TVA - Champ d'application et territorialité - Opérations exonérées à l'importation
BOI-TVA-BASE-20-10 : TVA - Base d'imposition - Fait générateur et exigibilité - Livraisons de biens meubles corporels
BOI-TVA-BASE-20-40 : TVA - Base d'imposition - Fait générateur et exigibilité - Règles particulières
BOI-TVA-LIQ-20-10 : TVA - Liquidation - Taux - Produits imposables au taux normal
BOI-TVA-DED-10-20 : TVA - Droits à déduction - Principes généraux - Opérations ouvrant droit à déduction
BOI-TVA-DECLA-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Redevable de la taxe
BOI-TVA-DECLA-20-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôt
BOI-TVA-DECLA-20-20-10-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclarations des opérations réalisées et paiement de l'impôt - Présentation générale - Service compétent
BOI-TVA-DECLA-30-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations d'ordre comptable
BOI-TVA-DECLA-30-20-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations d'ordre comptable et relatives à la facturation - Règles relatives à l'établissement des factures - Délivrance de factures
BOI-TVA-DECLA-30-20-10-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations d'ordre comptable et relatives à la facturation - Règles relatives à l'établissement des factures - Délivrance de factures - Opérations donnant lieu à facturation
BOI-TVA-DECLA-30-20-10-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations d'ordre comptable et relatives à la facturation - Règles relatives à l'établissement des factures - Délivrance de factures - Champ d’application territorial des règles de facturation
BOI-TVA-DECLA-30-20-10-30 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations d'ordre comptable et relatives à la facturation - Règles relatives à l'établissement des factures - Délivrance de factures - Personnes tenues de délivrer des factures
BOI-TVA-DECLA-30-20-10-40 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations d'ordre comptable et relatives à la facturation - Règles relatives à l'établissement des factures - Délivrance de factures - Date d'émission de la facture
BOI-TVA-GEO-20 : TVA - Régimes territoriaux - Régime applicable dans les collectivités d'outre-mer relevant de l'article 73 de la Constitution
BOI-TVA-GEO-20-40 : TVA - Régimes territoriaux - Régime applicable dans les collectivités d'outre- mer relevant de l'article 73 de la Constitution - Opérations réalisées entre la métropole et les collectivités d'outre-mer et entre ces collectivités
BOI-TVA-SECT-40-10-20 : TVA - Régimes sectoriels - Régime de la presse - Régime applicable aux publications de presse - Opérations portant sur les publications de presse
BOI-TVA-SECT-90-20 : TVA - Régimes sectoriels - Biens d'occasion, œuvres d'art, objets de collection ou d'antiquité - Principes d'imposition
BOI-TVA-SECT-90-20-10 : TVA - Régimes sectoriels - Biens d'occasion, œuvres d'art, objets de collection ou d'antiquité - Principes d'imposition - Biens livrés par des personnes qui les ont utilisés pour les besoins de leurs exploitations
BOI-TVA-SECT-90-20-20 : TVA - Régimes sectoriels - Biens d'occasion, œuvres d'art, objets de collection ou d'antiquité - Principes d'imposition - Biens livrés par des assujettis-revendeurs
BOI-TVA-SECT-90-60 : TVA - Régimes sectoriels - Biens d'occasion, œuvres d'art, objets de collection ou d'antiquité - Opérations effectuées entre deux États membres
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00207 | https://bofip.impots.gouv.fr/bofip/13176-PGP.html/ACTU-2021-00207 | 2021-08-13 00:00:00 | 7b4f4b8f06e9f6c0df23de97655739a27e3d03c61e7b2e5570a04ff0cd03ccc8 | [
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] |
Série / Division :
BIC - PVMV
Texte :
Par mesure de tempérament, il est admis qu’à l’obligation de transmission d'une attestation délivrée par l'organisme bailleur prévue à l'article 49 octies E de l'annexe III au code général des impôts lors de l'acquisition de l'immeuble, soit substituée une obligation de conserver le document à la disposition de l’administration par le locataire acquéreur.
Actualité liée :
X
Document lié :
BOI-BIC-PVMV-40-50-40 : BIC - Plus-values et moins-values - Régimes particuliers - Régime applicable aux opérations de crédit-bail - Obligations déclaratives
Signataire du document lié :
David Trutet, chef du bureau modernisation des méthodes et des outils
| Bulletin officiel des finances publiques - impôts | ACTU-2020-00304 | https://bofip.impots.gouv.fr/bofip/12639-PGP.html/ACTU-2020-00304 | 2021-01-06 00:00:00 | e66e77262e3d0d90028e3e3ad43806c0aca682fc1397d52bba1c885ac5858ae5 | [
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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-2019-00086 | https://bofip.impots.gouv.fr/bofip/11867-PGP.html/identifiant=ACTU-2019-00086 | 2019-04-10 00:00:00 | 712e5934fd1ebbffd1c3b703ff941fa6a1f0af438fadf5549e8935b0de31875b | [
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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-2015-00062 | https://bofip.impots.gouv.fr/bofip/9973-PGP.html/identifiant=ACTU-2015-00062 | 2015-03-04 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00270 | https://bofip.impots.gouv.fr/bofip/9215-PGP.html/identifiant=ACTU-2013-00270 | 2013-12-23 00:00:00 | fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368 | [
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Série / Division :
IS - RICI
Texte :
L'article 80 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 proroge de quinze mois le délai d'obtention de l'agrément définitif, prévu à l'article 220 S du code général des impôts, du crédit d'impôt pour dépenses de production de spectacles vivants musicaux ou de variétés, pour les spectacles ayant obtenu un agrément provisoire entre le 1er juillet 2019 et le 2 juin 2021.
Les entreprises qui obtiennent leur agrément définitif au cours de la période supplémentaire de quinze mois ouverte par cette disposition doivent, le cas échéant, reverser la fraction du crédit d'impôt afférente aux dépenses exposées antérieurement à la période de trente-six mois qui précède la date effective de délivrance de l'agrément définitif.
Actualité liée :
X
Document lié :
BOI-IS-RICI-10-45 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses de production de spectacles vivants musicaux ou de variétés
Signataire du document lié :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00053 | https://bofip.impots.gouv.fr/bofip/13529-PGP.html/ACTU-2022-00053 | 2022-03-09 00:00:00 | 9d8ec63537fd9d033571a0ff6bfea3e19e9c808253a25a350d819dcb23f73b1c | [
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] |
Série / Division :
IF - CFE
Texte :
L'article 36 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 abroge, à compter du 1er janvier 2023, l’article 1647 C septies du code général des impôts qui prévoyait un crédit d'impôt en matière de cotisation foncière des entreprises en faveur des micro-entreprises situées dans une zone de restructuration de la défense.
En conséquence, les commentaires doctrinaux afférents à ce dispositif sont retirés.
Actualité liée :
X
Documents liés :
BOI-IF-CFE-40 : IF - Cotisation foncière des entreprises - Recouvrement - Contrôle - Contentieux
BOI-IF-CFE-40-30 : IF - Cotisation foncière des entreprises - Contentieux
BOI-IF-CFE-40-30-30 : IF - Cotisation foncière des entreprises - Contentieux - Crédit de cotisation foncière des entreprises en faveur des micro-entreprises situées dans une zone de restructuration de la défense
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00036 | https://bofip.impots.gouv.fr/bofip/13834-PGP.html/ACTU-2023-00036 | 2023-03-22 00:00:00 | d5607d37c0db04bffb320a67bd75b71061f79be0181ec5e739326a00747a0bf0 | [
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Série / Division :
BIC - CHG
Texte :
En application de l'arrêté du 26 janvier 2023 portant adoption de mesures transitoires sur le calcul de l'usure en application de l'article L. 314-8 du code de la consommation et de l'article L. 313-5 du code monétaire et financier, les seuils de l'usure prévus au premier alinéa de l'article L. 314-6 du code de la consommation et à l'article L. 313-5 du code monétaire et financier sont, à titre transitoire, calculés mensuellement par la Banque de France. Il en va de même s'agissant des taux effectifs moyens pratiqués par les établissements de crédit au cours des trois mois précédents. Ces modalités de fixation du seuil de l'usure et d'actualisation des taux effectifs moyens sont applicables à compter du 1er février 2023, pour une durée de six mois.
Dans cette situation, le taux maximum des intérêts admis en déduction d'un point de vue fiscal peut être actualisé selon la même périodicité, pour chaque exercice clos au cours de la période concernée. En effet, il est rappelé que dès la publication au Journal officiel des taux effectifs moyens, les entreprises peuvent utiliser, pour déterminer les taux de référence pour les fractions de trimestres civils comprises dans leur exercice, les taux moyens correspondants.
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 est mis à jour pour les exercices de douze mois clos du 31 mars 2023 au 29 juin 2023.
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-2023-00105 | https://bofip.impots.gouv.fr/bofip/14003-PGP.html/ACTU-2023-00105 | 2023-07-12 00:00:00 | 1d3b27cff4024ad66321921a49ccb692845dfd6a11de0e27ef71f94f20794e25 | [
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Série / Division :IF - CFETexte :1/ En conséquence de la jurisprudence du Conseil d'État (CE, décision du 14 avril 2022, n° 456205, ECLI:FR:CECHR:2022:456205.20220414), l'analyse de lucrativité des activités des centres techniques industriels (CTI) est précisée. Les commentaires doctrinaux relatifs à l'assujettissement des CTI à la cotisation foncière des entreprises (CFE) sont mis à jour pour tenir compte des dispositions telles qu'elles résultent de cette décision.Ces modifications s'appliquent à compter des impositions dues au titre de 2024.2/ Par ailleurs, les commentaires relatifs à l'analyse de lucrativité des groupements et des sociétés de courses de chevaux sont également mis à jour et réorganisés pour tenir compte de plusieurs évolutions jurisprudentielles.Actualité liée :XDocument lié :BOI-IF-CFE-10-20-20-20 : IF - Cotisation foncière des entreprises - Champ d'application - Activités passibles de la CFE - Caractéristiques générales des activités imposables - Caractère professionnel - Activités sans but lucratifSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00081 | https://bofip.impots.gouv.fr/bofip/13933-PGP.html/ACTU-2023-00081 | 2023-12-13 00:00:00 | 2c847f245dd1c6496c38cf68698b8fd1ea67312e6ad11d44842ebe16a8ce3d82 | [
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] |
1
La formalité fusionnée ne peut être donnée qu'à des actes, à l'exclusion des
mutations non constatées par écrit, dès lors que ceIles-ci ne sont pas susceptibles d'être publiées.
Par ailleurs, la procédure de paiement de l'impôt sur états avec dispense de la
formalité n'est pas applicable en ce cas.
10
La présente section est consacrée :
- à la forme et la nature des documents à déposer (sous-section 1,
BOI-ENR-DG-40-20-20-10) ;
- aux modalités d'exécution de la formalité fusionnée (sous-section 2,
BOI-ENR-DG-40-20-20-20). | Bulletin officiel des finances publiques - impôts | BOI-ENR-DG-40-20-20 | https://bofip.impots.gouv.fr/bofip/3276-PGP.html/identifiant=BOI-ENR-DG-40-20-20-20120912 | 2012-09-12 00:00:00 | 0efee745e2ad248902f4862c551eeb179820502650049aff0e635a28ac5e3431 | [
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] |
1
Les acquisitions d'immeubles réalisées par un consommateur final, c'est-à-dire une personne qui
n'agit pas en tant qu'assujetti à la TVA sont soumises aux droits de mutation à titre onéreux, sous réserve du taux applicable. En revanche, lorsque l'opération s'inscrit dans un processus économique
d'intermédiation ou de production immobilières qu'atteste l'engagement que prend en ce sens l'acquéreur agissant en tant qu'assujetti à la TVA, celui-ci peut bénéficier d'un régime d'exonération selon
les modalités exposées infra. A tout le moins, le bénéficiaire doit avoir souscrit la déclaration d'existence prévue au 1° du I de
l'article 286 du code général des impôts (CGI).
10
Le régime de l'article 1115
du CGI peut trouver à s'appliquer aux opérations portant sur des immeubles ou des droits immobiliers, qu'il s'agisse de terrains (à bâtir ou non) ou de constructions achevées depuis plus de cinq
ans dont l'acquisition est susceptible de supporter les droits de mutation au taux de droit commun.
En pratique, les acheteurs revendeurs n'ont pas de motif à souscrire d'engagement de revendre
lorsque l'acquisition bénéficie du taux réduit des droits de mutation, c'est-à-dire qu'elle est réalisée auprès d'un assujetti et qu'elle porte soit sur un terrain à bâtir, soit sur un immeuble achevé
depuis cinq ans au plus dont la cession est soumise à la TVA sur le prix total.
Remarque : En effet, le A de
l'article 1594 F quinquies du CGI prévoit que sont soumises à la taxe de publicité foncière ou au droit
d'enregistrement au taux réduit, les mutations à titre onéreux de terrains à bâtir et d'immeubles neufs mentionnés au 2° du 2 du I de
l'article 257 du CGI lorsqu'elles sont soumises à la TVA, sauf application des modalités de taxation sur la marge prévues à
l'article 268 du CGI lorsque l'acquisition par le cédant n'a pas ouvert droit à déduction. Dans cette situation, le 1° du 1 de
l'article 1584 du CGI précise que la taxe additionnelle n'est pas perçue.
Bénéficient ainsi de ce taux réduit de droits de mutations (sous réserve d'application de
l'article 1594-0 G du CGI) les acquisitions :
- de terrains à bâtir réalisées auprès d'un assujetti à la TVA, lorsqu'elles sont soumises à la TVA
sur le prix total parce que l'article 268 du CGI ne trouve pas à s'appliquer ;
- d'immeubles bâtis achevés depuis cinq ans au plus réalisées auprès d'un assujetti (quel que soit
le nombre de mutations de cette nature qui interviennent dans cette période) ou auprès d'un non assujetti lorsque celui-ci avait acquis l'immeuble comme immeuble à construire et que l'acquisition est
intervenue avant le 31 décembre 2012.
Sont également susceptibles de bénéficier de ce taux réduit les acquisitions auprès
de personnes non assujetties postérieures à cette date et qui ont bénéficié de la mesure transitoire prévue au BOI-TVA-IMM-10-10-20 au II-A § 260 .
Il est admis que l'application de la dispense de TVA prévue à
l'article 257 bis du CGI ne fasse pas obstacle à l'application des dispositions du A de l'article 1594 F quinquies du CGI
lorsque la transmission porte sur un immeuble achevé depuis cinq ans au plus, voire sur des terrains à bâtir attachés à l'universalité transmise.
I. Conditions d'application
A. Être assujetti à la TVA
20
Sont susceptibles de bénéficier du régime de faveur visé à
l'article 1115 du CGI, les personnes assujetties à la TVA au sens de
l'article 256 A du CGI. La notion d'assujetti est développée dans le chapitre consacré aux règles applicables aux opérations
immobilières en matière de TVA.
B. Prendre l'engagement de revendre dans un délai de 5 ans
30
Afin de limiter les effets d'une imposition en cascade, le législateur a prévu un taux
d'imposition réduit lorsque les mutations d'immeubles ou de droits immobiliers s'inscrivent dans une activité commerciale d'achat en vue de la revente destinée à faciliter l'ajustement des marchés
foncier et immobilier. Toutefois, ce régime de faveur est enserré dans une durée maximale fixée à cinq ans, qui vise à éviter la rétention foncière. A l'inverse, cette contrainte de délai peut être
écartée si ces opérations ont vocation à déboucher sur la production d'un immeuble neuf soumise à la taxe sur la valeur ajoutée.
Remarque : Dans le même objectif, le dernier alinéa de
l'article 1115 du CGI prévoit que ce délai de cinq ans est ramené à deux ans « pour les reventes consistant en des ventes par
lots déclenchant le droit de préemption prévu à
l'article
10 de la loi n° 75-1351 du 31 décembre 1975 relative à la protection des occupants des locaux à usage d'habitation ou celui prévu à
l'article
15 de la loi n° 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs … » (dites ventes à la découpe).
Partant d'une acquisition initiale réalisée auprès d'un cédant qui ne s'était lui-même pas engagé
à revendre ou à construire, toutes les opérations qui interviennent avant le terme du délai de cinq ans imparti à ce premier acquéreur sont donc éligibles au taux réduit dès lors qu'elles sont
réalisées par des assujettis et que l'acte d'acquisition est assorti de la déclaration que les biens acquis sont destinés à la revente. Le complément de droit sera acquitté une seule fois à
l'expiration de ces cinq années, sauf à ce que le dernier acquéreur assujetti soit engagé alors dans un projet de construction. Il échappera aussi à ce rappel si l'immeuble est, avant le terme de la
période, cédé à non assujetti, ou à un assujetti qui ne revendique pas ce même régime d'achat en vue de la revente.
Dit autrement, quand une suite d'acquisitions par des professionnels s'engageant à revendre
s'interpose sur une même période de cinq ans entre un premier cédant qui n'a lui-même pas pris d'engagement et un acquéreur final, le taux de droit commun des droits de mutation ne trouve normalement
à s'appliquer que sur l'acquisition de ce dernier.
40
A cet effet, l'article 1115
du CGI dispose que sous réserve d'application de l'article 1020 du CGI les acquisitions d'immeubles, de fonds de commerce
ainsi que d'actions ou de parts de sociétés immobilières réalisées par des personnes assujetties au sens de l'article 256 A du
CGI sont exonérées des droits et taxes de mutation quand l'acquéreur prend l'engagement de revendre dans le délai de cinq ans.
Un engagement de cette nature peut donc être souscrit par tout assujetti agissant en tant que tel,
indépendamment de la qualité du cédant. Conformément aux dispositions de l'article 1020 du CGI, les mutations sont néanmoins soumises à la taxe de publicité foncière au taux global de 0.715 % réduit
lorsqu'elle portent sur des immeubles dès lors qu'elles entrent dans les prévisions du 1° de l'article 677 du CGI.
1. Condition de délai et acquisitions successives
50
Conformément à l'article 1115
du CGI, en cas d'acquisitions successives par des personnes assujetties au sens de l'article 256 A du CGI, le délai
imparti au premier acquéreur s'impose à chacune de ces personnes.
Il en résulte qu'en cas de mutations successives entre assujettis, c'est celui qui se trouve
propriétaire de l'immeuble à l'expiration du délai de cinq ans décompté à compter de la première acquisition qui a donné lieu à l'application des dispositions de l'article 1115 du CGI qui est tenu
d'acquitter le complément de taxe, frais et intérêt de retard sur la valeur de sa propre acquisition dès lors que lui-même s'est placé sous le bénéfice de ces dispositions.
Dès lors, en cas de mutations successives d'un bien entre professionnels, le nouvel acquéreur ne
peut conserver définitivement le bénéfice de ce régime qu'en revendant le bien avant le terme du délai de cinq ans décompté depuis l'acquisition réalisée par l'acquéreur initial.
La circonstance qu’un ou plusieurs acquéreurs aient été amenés à souscrire avant le 11 mars
2010 un engagement de revendre dans le délai de quatre ans est sans incidence sur l’application à la date d’effet de la
loi n° 2010-237 du 9 mars 2010
du délai de cinq ans prévu par celle-ci.
Les assujettis ayant pris un engagement de revendre prévu par l’article 1115 du CGI avant le
11 mars 2010 et dont le délai n’était pas échu à cette date bénéficient d’un délai de cinq années à compter de l’acquisition initiale pour revendre les biens pour lesquels un engagement a été
souscrit.
2. Prorogation de délais
60
Conformément au IV bis du A de
l'article 1594-0 G du CGI, une prorogation annuelle renouvelable du délai de cinq ans pour revendre peut être accordée, par
le directeur départemental ou régional des finances publiques du lieu de situation de l'immeuble ayant fait l'objet de l'engagement, si celui-ci est situé dans le périmètre d'une zone d'aménagement
concertée (ZAC) définie à l'article L. 311-1 du code de l'urbanisme et qu'il a été acquis par la personne chargée de
l'aménagement ou de l'équipement de cette zone.
Aux termes de l'article L 311-1 du code de l'urbanisme, les ZAC sont des zones à l'intérieur
desquelles une collectivité publique ou un établissement public décide d'intervenir pour réaliser ou faire réaliser l'aménagement et l'équipement de terrains, notamment ceux que cette collectivité ou
cet établissement a acquis ou acquerra en vue de les céder ou de les concéder à des utilisateurs privés ou publics.
En pratique, cette disposition dérogatoire peut trouver à s'appliquer aux terrains, voire aux
constructions destinées à être démolies, que l'aménageur de zone a acquises dans les emprises qu'il prévoit de rétrocéder sans y réaliser lui-même de travaux qui l'auraient conduit à prendre un
engagement de construire tel que prévu au I du A de l'article 1594-0 G du CGI.
Ainsi que précisé par le IV de
l'article 266 bis de l'annexe III au CGI, la demande de prorogation doit être formulée au plus tard dans le mois
qui suit l'expiration du délai de cinq ans précédemment imparti pour revendre, et adressée par pli recommandé avec avis de réception postale. Elle doit être motivée et préciser la consistance de
l'immeuble concerné, ainsi que le montant des droits dont l'exonération a été subordonnée à la réalisation de l'engagement prévu à
l'article 1115 du CGI. La prorogation susceptible d'être accordée peut être renouvelée dans les mêmes conditions.
De telles prorogations annuelles peuvent être notamment accordées en raison des retards pris dans
la commercialisation de la ZAC du fait de difficultés administratives ou techniques, ainsi que des délais nécessaires à l'appropriation de l'ensemble du foncier de la zone qui peut conditionner la
rétrocession des emprises en cause.
II. Causes de déchéance
70
La déchéance est encourue du seul fait que les biens acquis n'ont pas été revendus dans le délai
de cinq ans. La jurisprudence précédemment construite à cet égard dans le régime antérieur des marchands de biens apparaît transposable aux opérations professionnelles placées sous le couvert de
l'article 1115 du CGI dans sa rédaction issues de la loi du 9 mars 2010.
Ainsi, la portée de l'engagement doit être appréciée sans avoir à rechercher l'intention des
parties. Toutefois, il y aurait lieu de prendre en compte la force majeure invoquée par un acquéreur qui serait en mesure d'établir qu'à raison d'une circonstance présentant les caractères
d'extériorité et d'imprévisibilité, il a été dans l'impossibilité insurmontable de vendre pendant toute la durée de son obligation.
80
Aux termes de l'avant dernier alinéa de
l'article 1115 du CGI « Pour l'application de la condition de revente, les transferts de droits ou de biens dans un patrimoine
fiduciaire et les apports purs et simples ne sont pas considérés comme des ventes. » Les apports effectués à titre onéreux demeurent assimilés à des ventes, y compris pour la fraction correspondant à
un tel apport en cas d'apport mixte.
Il est confirmé, par ailleurs, qu'un assujetti qui, avant l'expiration du délai de cinq ans,
consent une donation du bien acquis sous le régime spécial des achats effectués en vue de la revente est déchu du bénéfice de ce régime. Il en va de même lors de la transformation d'une SARL en SCI
dès lors qu'une telle transformation n'entraîne pas, au regard des dispositions de l'article 1115 du CGI, mutation d'immeuble, et sauf à ce que l'engagement de la SARL soit repris par la SCI dans un
acte rectificatif.
Dans le même sens, un bien qualifié d'immeuble lors de son acquisition sous le régime de l'article
1115 du CGI doit, pour continuer de bénéficier dudit régime, avoir conservé sa nature immobilière lors de sa revente avant l'expiration du délai légal. Ainsi l'exonération est remise en cause à
hauteur de la partie du prix d'acquisition excédant la valeur du sol lorsque l'exploitation de sa superficie est cédée par anticipation sur la cession du sol.
De même, la Cour de cassation a jugé que lorsque l'engagement de revente porte sur
l'intégralité des parts d'une société civile immobilière et que la société marchand de biens, propriétaire de l'ensemble de ces parts, procède à la dissolution sans liquidation de la SCI,
l'engagement pris par la société marchand de biens ne pouvait plus être tenu puisque par suite de la dissolution sans liquidation de la SCI, entraînant la transmission universelle de son patrimoine à
l'unique associé, les parts n'existaient plus
(Cass. com. 14 mai 2013, n° 12-17596,
ECLI:FR:CCASS:2013:CO00488 ).
90
Dans deux arrêts rendus début 2010, la Cour de cassation a jugé qu'il n'y avait pas revente au
sens de ces dispositions, et donc continuité ou transmission de l'obligation dans les cas suivants :
- lors d'une opération de fusion par absorption d'une société ayant acquis un immeuble sous le
régime de l'article 1115 du CGI ; en effet, l'opération de fusion-absorption entraîne la transmission universelle du patrimoine de la société absorbée à la société absorbante, cette dernière se
substituant à la première dans tous ses droits, biens et obligations, y compris au plan fiscal ; l'opération de fusion acquisition ne peut donc être assimilée à une opération de revente ; il s'agit
d'une règle générale s'appliquant quelles que soient les modalités contractuelles de l'opération de fusion absorption ;
- lors du retrait d'un associé du capital d'une SCI par attribution d'un immeuble ; la Cour de
cassation a jugé que ce retrait ayant pour conséquence l'annulation des parts avec réduction équivalente du capital social et son remboursement par attribution d'immeuble, ne constituait pas une
revente au sens de l'article 1115 du CGI (C.
Cass, arrêts du 7 avril 2010, n° 09-65899 et
2 février 2010, n° 09-10384).
100
Toutefois, en application du dernier alinéa du II du A de
l'article 1594-0 G du CGI, l'engagement de revendre est réputé respecté si l'acquéreur auquel il est opposable y a substitué
avant son échéance un engagement de construire tel que prévu au I du A du même article. Cette substitution s'opère par souscription auprès de l'administration dans les conditions et formes prescrites
au V de l'article 266 bis de l'annexe III au CGI : la déclaration adressée par pli recommandé avec avis de
réception postale doit faire référence à la date et au numéro d'enregistrement et de publication de l'acte comportant l'engagement de revendre auquel est substitué le nouvel engagement, mais elle
n'est soumise au paiement d'aucun droit.
Cette déclaration précise aussi l'objet et la consistance des travaux prévus par cet engagement,
ainsi que le montant des droits dont l'exonération sera désormais subordonnée à leur exécution. Si la substitution porte sur la totalité du bien sur lequel portait l'engagement de revendre, les droits
en cause sont ceux dont le redevable a été dispensé lors de sa propre acquisition, soit la différence appliquée sur le prix de cette dernière entre le taux de droit commun et le taux réduit. Si la
substitution ne porte que sur une fraction de l'immeuble, il appartient au redevable de déterminer les droits en cause en proportion de la valeur de cette fraction rapportée à celle de l'ensemble de
l'immeuble.
105
S'agissant de la mise en œuvre de la déchéance, le redressement fondé sur la déchéance doit
porter sur la période à laquelle expirait le délai pour revendre.
A cet égard, la Cour de cassation a considéré que s'agissant de l'avis de vérification, la
régularité de la procédure de redressement fondée sur la déchéance du régime de faveur des marchands de biens pour absence de revente dans le délai légal suppose seulement que l'avis de vérification
porte sur la période d'exigibilité des droits rappelés
(Cass. Com., arrêt du 3 mai 2012 n°
11-14820).
En effet, la Cour de cassation considère que l'administration peut contrôler, au cours de la
période vérifiée, les droits rendus exigibles au cours de cette même période à savoir les droits d'enregistrement dus sur les immeubles acquis et pour lesquels le délai légal de revente a expiré au
cours de cette même période.
Ainsi, la Haute juridiction opère une distinction entre la date du fait générateur (l'acte
enregistré) et la date d'exigibilité des droits (l'expiration du délai de revente).
III. Effets de la déchéance
110
Conformément à
l'article 1840 G ter du CGI, lorsqu'à l'échéance du délai de cinq ans, l'engagement de revendre n'est pas respecté,
l'acquéreur est redevable des droits dont il a été dispensé, liquidés d'après les tarifs en vigueur au jour de l'acquisition du bien en cause, ainsi que du complément de frais d'assiette, de
recouvrement, de dégrèvement et de non valeur qui en résultent.
L'intérêt de retard prévu à
l'article 1727 du CGI est décompté du premier jour du mois suivant la date d'expiration du délai légal de présentation de
l'acte d'acquisition à la formalité et doit être versé comme le principal dans le mois suivant l'expiration du délai imparti. Dans le cas où l'acquisition est affectée d'une condition suspensive, le
point de départ du délai de cinq ans est la date de la réalisation de la condition suspensive.
Lorsqu'à l'échéance du délai de cinq ans, l'engagement de revendre n'est respecté que pour une
fraction du bien sur lequel il portait, l'acquéreur est redevable des droits dont il a été dispensé, ainsi que des frais et intérêts de retard qui en résultent, à hauteur de la différence entre le
prix auquel il avait acquis le bien et le prix auquel a été vendu la (ou les) fraction du bien pour laquelle l'engagement a été respecté. Cette solution s'applique par parcelle ou lot lorsque leur
prix d'acquisition a été distingué dans l'acte.
Exemple : Un acheteur revendeur A acquiert en N un immeuble comportant 6 lots pour
un prix global de 1.000 et prend l'engagement de les revendre dans les cinq ans (hypothèse faite que le délai abrégé de deux ans prévu au dernier alinéa de
l'article 1115 du CGI ne trouve pas à s'appliquer). Entre N et N + 5, il parvient à revendre tous les lots à l'exception du
n° 5, ce pour un total de 1.200. La différence entre le prix total auquel ont été cédées ces fractions de l'immeuble effectivement revendues et celui auquel il avait été acquis globalement étant
positive, l'acquéreur A doit être considéré comme libéré de son engagement à l'échéance du 60ème mois. En revanche, si le prix du lot n° 5 était distingué dans l'acte d'acquisition, par
exemple pour 100, il y lieu de constater que l'engagement de revendre ce lot n'a pas été respecté si bien que A devra s'acquitter des droits, frais et intérêts de retard sur cette base de 100. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTOI-10-50 | https://bofip.impots.gouv.fr/bofip/3290-PGP.html/identifiant=BOI-ENR-DMTOI-10-50-20140429 | 2014-04-29 00:00:00 | 294e409d82f7449dcdf4f1ef3dee804b22ac311a0faee28fdde27ed7c34e927f | [
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] |
1
Hormis l'aménagement prévu pour les apports relatifs aux immeubles en raison des
caractéristiques juridiques propres aux sociétés en participation et aux sociétés de fait, le régime applicable à ces sociétés en matière de droit d'enregistrement est identique à celui auquel sont
soumises les sociétés de personnes d'une autre forme.
I. Constitution et vie des sociétés de fait et des sociétés en participation
A. Apports à titre pur et simple
10
En application de
l'article 810 bis du code général des impôts (CGI), les apports effectués à titre pur et simple lors de la constitution de
sociétés de fait ou de sociétés en participation sont exonérés du droit fixe prévu à l'article 810 du CGI.
20
Les apports effectués à l'occasion d'une augmentation de capital demeurent en revanche soumis au
droit fixe.
Ainsi, l'impôt est normalement dû à raison des apports en numéraire qui se traduisent dans le
bilan de la société par une augmentation du compte capital ou qui ont pour conséquence l'attribution à l'un des associés de parts sociales supplémentaires ou d'une part plus importante des bénéfices
sociaux.
En revanche, la mise à la disposition de la société par l'intermédiaire de comptes courants de
sommes que les associés sont en droit de retirer à tout moment n'est pas passible du droit d'apport.
B. Apports à titre onéreux et apports mixtes
30
Les apports à titre onéreux et les apports mixtes à des sociétés de fait sont soumis à des
règles semblables à celles qui sont applicables lorsque les sociétés civiles ou des personnes dotées de la personnalité morale reçoivent des apports de ce type.
C. Obligations déclaratives en cas de création des sociétés de fait ou des sociétés en participation, ou d'apport
1. Principes
40
La déclaration prévue à
l'article 638 A du CGI précisant le détail des biens apportés à de telles sociétés par les associés doit être remise à
l'administration fiscale :
- lors de toute formation de société de fait ou de société en participation ;
- ou en cas d'apports complémentaires effectués en cours de société.
Cette déclaration donne lieu à la perception des droits éventuellement exigibles.
50
Les services doivent veiller à ce que ces sociétés souscrivent la déclaration prévue à
l'article 638 A du CGI sur laquelle doivent être détaillés et évalués les apports donnant lieu au paiement du droit d'apport.
2. Régularisation du droit d'apport dû par les sociétés de fait et les sociétés en participation
60
Des mesures de régularisation ont été prévues, en cas de non respect des obligations exposées
au I-C-1 § 40 et 50, pour permettre aux sociétés considérées de normaliser leur situation.
Dans l'hypothèse où les droits sur les apports n'ont pas été payés mais où la société de fait
est déjà connue et imposée comme telle par les services fiscaux (impôts directs ou TVA), une régularisation est effectuée.
70
La formation de la société constituant le fait générateur de l'impôt, la date de
réalisation de cette opération, dont les associés peuvent apporter la preuve par tous moyens compatibles avec la procédure écrite, sert de point de départ au calcul du délai de prescription de six ans
prévu à l'article L. 186 du livre des procédures fiscales (LPF).
Dans la pratique, et à défaut de preuve contraire, c'est à la date de réception, par les
services, de la première déclaration dans laquelle les associés ont fait connaître à l'administration leur qualité d'associés de fait pour l'assiette des impôts directs ou de la TVA que la révélation
du fait générateur du droit d'apport a eu lieu. Cette date peut donc servir de point de départ au délai de prescription déjà cité.
80
Lorsqu'il y a lieu à régularisation, les sociétés de fait doivent acquitter le droit d'apport
en raison de la valeur, à la date de l'apport, de tous les apports effectués depuis leur création, quand bien même ils auraient fait l'objet d'un retrait à la date de la régularisation.
Bien entendu, le sort des apports faits postérieurement à cette date doit être régularisé de
la même manière.
En outre, le droit d'apport légalement dû est assorti des sanctions légalement encourues.
90
Faute pour les associés de régulariser leur situation, le service est fondé, dans la limite du
délai de reprise sexennal, à les taxer d'office (LPF, art. L. 66 et
LPF, art. L. 67).
100
Les sociétés de fait et les sociétés en participation créées avant l'entrée en vigueur de la
loi n° 72-650 du 11 juillet
1972 instituant une obligation de déclaration des apports (CGI, art. 638 A) ne sont redevables d'aucun droit au titre de
l'apport des biens inscrits à l'actif fiscal de la société antérieurement à cette date, si ces apports n'ont pas fait l'objet d'un acte.
En revanche, les droits d'enregistrement sont dus, dans la limite de la prescription sexennale
prévue à l'article L. 186 du LPF, sur les apports effectués après cette date. À raison de ces derniers apports les
sociétés doivent régulariser leur situation.
3. Incidence de l'entrée d'un nouvel associé dans une société de fait
110
Deux hypothèses peuvent se présenter :
- si les sommes ou les biens dont le nouvel associé s'est dessaisi pour entrer dans la société
de fait viennent accroître l'actif de cette société et sont ainsi mises à la disposition de l'ensemble de ses membres pour servir à la poursuite de l'activité commune et si l'apporteur ne reçoit en
contrepartie que des droits soumis aux aléas sociaux, il s'agit d'un apport pur et simple donnant lieu à déclaration et à perception du droit prévu à
l'article 810 du CGI ;
- si ces sommes ou ces biens sont reçus dans leur patrimoine personnel par les associés
exerçant déjà leur activité dans le cadre de la société de fait l'opération s'analyse en une cession par les anciens associés au nouvel arrivant d'une ou plusieurs parts de la société donnant lieu à
la perception du droit prévu à l'article 726 du CGI. Sur le régime des cessions de droits sociaux, il convient de se reporter
au BOI-ENR-DMTOM-40-50.
II. Changement de régime fiscal
120
Les solutions arrêtées ci-dessous sont applicables uniquement si les sociétés qui en demandent
le bénéfice ont régularisé leur situation au regard des droits d'apport dans les conditions exposées au I-C-2 § 60 à 100.
130
Il résulte des dispositions combinées du 3 de
l'article 206 du CGI et de l'article 238 bis L du
CGI que les sociétés en participation et les sociétés créées de fait peuvent opter pour le régime des sociétés de capitaux.
Lorsqu'elle est exercée, cette option rend exigible le droit de mutation visé au II de
l'article 809 du CGI et au III de l'article 810 du CGI.
Ce droit est exigible dans les conditions prévues au II de l'article 809 du CGI. Il doit être
calculé sur la valeur vénale des apports purs et simples, faits depuis le 1er août 1965 aux sociétés de fait ou aux sociétés en participation, par des personnes non soumises à l'impôt sur
les sociétés et qui ont porté, soit sur un fonds de commerce, soit sur une clientèle, soit sur un droit à un bail ou à une promesse de bail. Les immeubles et droits immobiliers figurant à l'actif de
la société ne sont pas soumis à ce droit au moment de l'option.
Toutefois, le changement de régime fiscal peut être enregistré moyennant le paiement du droit
fixe, si les associés s'engagent à conserver pendant trois ans les titres détenus à la date du changement dans les conditions prévues au III de l'article 810 du CGI
(BOI-ENR-AVS-20-40 au III-B § 260 et suiv.).
140
Par ailleurs, à dater de l'option, tous les apports de fonds de commerce, de clientèle, d'un
bail ou d'une promesse de bail faits par une personne non soumise à l'impôt sur les sociétés à une société de fait ou à une société en participation ayant opté, sont passibles du droit prévu au 3° du
I de l'article 809 du CGI.
150
Le droit spécial de mutation n'est dû que dans le cas où, lors de l'apport initial, les droits
ont été calculés sur la valeur en pleine propriété desdits biens (apport pour une durée indéterminée). Dans le cas où, au contraire, ils auraient été apportés en jouissance pour une durée déterminée,
ce droit ne serait pas dû, car ces biens ne pourraient ni être transférés à l'occasion d'une cession de droits sociaux taxable au taux prévu à
l'article 726 du CGI, ni être attribués en partage à un autre associé que leur apporteur initial.
160
À l'occasion du changement de régime fiscal, les sociétés de fait et les sociétés en
participation doivent se conformer aux obligations de déclaration prévues de l'article 295 de l'annexe II au CGI à
l'article 301 de l'annexe II au CGI (BOI-ENR-AVS-20-40 au IV
§ 320 à 390).
170
Hormis les précisions apportées au II § 120 à 160, les conséquences
résultant, en matière de droits d'enregistrement, de l'option des sociétés de fait et des sociétés en participation pour l'impôt sur les sociétés sont identiques à celles qu'entraîne l'option formulée
par les sociétés de personnes d'un autre type (BOI-ENR-AVS-20-40).
III. Transformation d'une société de fait ou d'une société en participation en une société d'une autre forme
180
Les solutions arrêtées ci-dessous sont applicables uniquement si les sociétés qui en demandent
le bénéfice ont régularisé leur situation au regard des droits d'apport dans les conditions exposées au I-C-2 § 60 à 100.
190
Cette transformation entraîne nécessairement sur le plan du droit civil l'acquisition par la
société de fait ou la société en participation de la personnalité morale.
A l'inverse, la transformation d'une véritable société en une société en participation
équivaut à une dissolution pure et simple de la société ancienne mais n'est pas considérée comme emportant création d'une personne morale nouvelle (C.Cass. Civ., arrêt du 11 avril 1905).
Mais cette opération n'est pas considérée, au regard des droits d'enregistrement, comme
entraînant la création d'une nouvelle société si elle ne s'accompagne pas d'autres modifications importantes de ses éléments fondamentaux non nécessitées par le changement de type juridique
(changement d'associés, d'objet, de lieu d'exploitation, cession ou retrait d'éléments d'actifs importants, etc.).
À cet égard, la transformation d'une société de fait qui exerce une activité professionnelle
en une société civile de moyens doit être considérée comme entraînant la création d'une personne morale nouvelle. En effet une telle transformation s'accompagne d'un changement de nature de l'activité
transformée qui rend impossible le maintien du pacte social initial et entraîne la cessation de l'entreprise.
200
Sous réserve des précisions ci-dessous, le changement de type juridique des sociétés de fait
et des sociétés en participation obéit aux mêmes règles fiscales que les transformations des autres types de sociétés.
Toutefois, les actes de transformation doivent être présentés à la formalité de publicité
foncière lorsque l'actif des sociétés transformées comprend des immeubles que les associés souhaitent voir entrer dans le patrimoine civil que la société acquiert au moment de sa transformation (cf.
III-A-2-a § 240).
A. Transformation en une société non passible de l'impôt sur les sociétés
1. Règle générale
210
Ce changement de type juridique donne lieu à l'application du seul droit fixe prévu à
l'article 680 du CGI quel que soit le régime fiscal sous lequel était placée la société de fait ou la société en participation
au moment de sa transformation. Toutefois, lorsque les immeubles figurent à l'actif des sociétés transformées il y a lieu de faire application des règles particulières fixées au III-A-2 § 230
à 250.
220
Les apports nouveaux effectués à l'occasion de la transformation sont soumis au droit fixe par
application des dispositions du 1° du I de l'article 809 du CGI et du I de
l'article 810 du CGI.
2. Sort particulier des immeubles
230
Si les associés souhaitent que les immeubles qu'ils ont apportés à la société de fait pour une
durée déterminée ou indéterminée restent affectés à la société après sa transformation en une société non passible de l'impôt sur les sociétés, les droits ci-après doivent être acquittés.
a. Les associés souhaitent que l'immeuble entre dans le patrimoine de la société
240
L'acte de transformation constatant l'apport à la société de la propriété de l'immeuble doit
obligatoirement faire l'objet d'une publication au service de la publicité foncière.
Si l'immeuble a été apporté à la société de fait pour une durée indéterminée et si le droit
d'apport a été acquitté sur la valeur en pleine propriété, il convient de percevoir, en principe, la taxe de publicité foncière au taux prévu à
l'article 678 du CGI.
Si l'immeuble a été apporté à la société de fait pour une durée déterminée, seul le droit fixe
prévu au I de l'article 810 du CGI est exigible.
b. Les associés ne font pas entrer l'immeuble dans le patrimoine de la société
250
L'immeuble demeure apporté seulement en jouissance au sens de
l'article 1843-3 du code civil.
Aucun droit n'est dû sauf si l'acte de transformation prévoit une prorogation de l'apport en
jouissance qui avait été fait initialement à la société créée de fait et dont la valeur a servi de base de calcul aux droits d'apport.
Si une telle prorogation est prévue, le droit fixe prévu au I de
l'article 811 du CGI est exigible.
En tout état de cause, si la durée de jouissance restant à courir au moment de la
transformation ou si l'apport en jouissance de l'immeuble à compter de cette transformation est supérieur à douze ans, l'acte doit faire l'objet d'une publication au service de la publicité foncière.
B. Transformation en une société passible de l'impôt sur les sociétés
1. La société de fait ou en participation est, au moment de sa transformation, soumise au régime des sociétés de personnes
a. Règle générale
260
Cette opération entraîne pour la société un changement de régime fiscal. Le droit de mutation
spécial prévu au II de l'article 809 du CGI et au III de
l'article 810 du CGI devient exigible sur la valeur vénale des fonds de commerce, clientèle, droit au bail ou à une promesse de
bail qui ont été apportés depuis le 1er août 1965 et qui sont compris dans l'actif de la société de fait ou de la société en participation au moment de sa transformation. Le régime
particulier des immeubles est traité au III-B-1-b § 280 à 300.
Toutefois, ce changement peut être enregistré moyennant le paiement du droit fixe, si les
associés s'engagent à conserver pendant trois ans les titres détenus à la date du changement dans les conditions prévues au III de l'article 810 du CGI
(BOI-ENR-AVS-20-40 au III-B § 260 et suiv.).
En cas de perception du droit spécial de mutation, ces biens sont libérés pour l'avenir de
tout droit de mutation en cas d'attribution à un autre associé que l'apporteur initial.
270
Le droit de mutation n'est pas exigible sur la valeur des biens apportés en jouissance avant
la transformation, qui n'entrent pas dans le patrimoine de la société au moment de cette transformation.
b. Cas particulier des immeubles
280
Le sort des immeubles figurant à l'actif des sociétés de fait ou des sociétés en participation
qui se transforment en sociétés passibles de l'impôt sur les sociétés, doit être réglé en distinguant les deux situations suivantes.
1° L'immeuble entre dans le patrimoine de la société à l'occasion de la transformation
290
Le droit de mutation spécial prévu au II de
l'article 809 du CGI et au III de l'article 810 du CGI (ou
le droit fixe, cf. III-B-1-a § 260) est exigible sur la valeur vénale de l'immeuble appréciée au moment de la transformation.
En outre, l'acte de transformation doit être présenté au service de la publicité foncière qui
assure la publication du transfert du bien du patrimoine de l'associé dans celui acquis par la société au moment de la transformation.
En cas de perception de ce droit spécial de mutation, ces biens sont libérés pour l'avenir de
tout droit de mutation en cas d'attribution à un autre associé que l'apporteur initial (sous réserve de la perception de la taxe de publicité foncière au taux prévu à
l'article 678 du CGI).
2° L'immeuble n'entre pas dans le patrimoine de la société
300
Il demeure apporté en jouissance.
Aucun droit n'est dû sauf si l'acte de transformation prévoit une prorogation de la durée de
jouissance telle qu'elle avait été fixée lors de l'apport initial.
Dans cette hypothèse, le droit fixe prévu au 1° de
l'article 811 du CGI est exigible.
Il n'y a pas lieu, éventuellement, à publication au service de la publicité foncière dans les
conditions exposées au III-A-2-b § 250.
2. La société est, au moment de sa transformation, soumise à l'impôt sur les sociétés en vertu d'une option
310
Le droit fixe prévu à
l'article 680 du CGI est seul exigible en raison de l'entrée des fonds de commerce, clientèle, droit au bail ou à une promesse
de bail dans le patrimoine civil acquis par la société au moment de sa transformation, si ces biens ont déjà supporté le droit spécial de mutation prévu au II de
l'article 809 du CGI et au III de l'article 810 du CGI au
moment où la société de fait ou la société en participation a opté pour l'impôt sur les sociétés (cf. II § 120 à 170).
Dans le cas où, à l'occasion de la transformation, les immeubles affectés à l'exploitation
entrent également dans le patrimoine de la société, le droit exigible est celui prévu au III-B-1-b-1° § 290.
En effet, les immeubles n'ayant pas supporté le droit spécial de mutation au moment de
l'option pour l'impôt sur les sociétés, ce droit devient, en principe, exigible en raison de leur entrée dans le patrimoine de la société.
C. Remarque commune à tous les cas de transformation
320
Dans tous les cas où, à l'occasion de la transformation d'une société de fait ou d'une
société en participation en une société dotée de la personnalité morale, intervient l'entrée d'immeubles dans le patrimoine de cette dernière, l'acte de transformation constatant l'apport de la
propriété des immeubles doit être publié au service de la publicité foncière.
Tous les apports nouveaux faits à l'occasion des transformations sont taxables dans les
conditions de droit commun.
IV. Prorogation des sociétés de fait et des sociétés en participation
330
Les solutions arrêtées ci-dessous sont applicables uniquement si les sociétés qui en demandent
le bénéfice ont régularisé leur situation au regard des droits d'apports dans les conditions exposées au I-C-2 § 60 à 100.
340
La prorogation des sociétés de fait doit conformément aux dispositions de
l'article 638 A du CGI, faire l'objet d'une déclaration auprès du service des impôts compétent, dans le mois qui suit la
décision de prorogation ou le terme normal de la société.
Cette déclaration donne lieu à la perception du droit fixe prévu au 1° de
l'article 811 du CGI.
350
Toutefois, lorsque la prorogation s'accompagne d'apports nouveaux, ces derniers sont taxés
selon les règles de droit commun (BOI-ENR-AVS-20-10).
À cet égard, si des biens meubles ou immeubles figurant à l'actif d'une société de fait ou
d'une société en participation ont été apportés initialement pour une durée d'utilisation déterminée dont le terme coïncide avec celui de la société et si les droits ont été calculés au moment de
l'apport en fonction de cette durée, la prorogation de la société constitue :
- soit un nouvel apport de la jouissance du bien pour une durée qui devra être précisée au
moment de la prorogation ;
- soit un apport pour une durée indéterminée, taxable sur la base de la valeur du bien en
pleine propriété, si la durée de ce nouvel apport n'est pas précisée dans la déclaration souscrite au moment de la prorogation.
V. Dissolution des sociétés de fait et des sociétés en participation
360
Les solutions arrêtées ci-dessous sont applicables uniquement si les sociétés qui en
demandent le bénéfice ont régularisé leur situation au regard des droits d'apport dans les conditions exposées au I-C-2 § 60 à 100.
370
La dissolution doit faire l'objet dans le délai d'un mois, d'une déclaration auprès du
service des impôts compétent pour la recevoir (CGI, art. 638 A).
Si la déclaration est présentée séparément de l'acte de partage de l'actif social, elle
donne lieu à la perception du droit fixe prévu au 2° de l'article 811 du CGI.
380
Le partage des biens figurant à l'actif de la société donne lieu, dans les diverses
situations envisagées ci-après, aux taxations suivantes.
A. La société est, au moment de sa dissolution, soumise au régime des sociétés de personnes
1. Sort du fonds de commerce
390
La théorie de la mutation conditionnelle des apports est applicable au fonds de commerce, à
la clientèle, au droit au bail ou à une promesse de bail figurant à l'actif de la société de fait ou de la société en participation, lorsque ces biens ont été apportés pour une durée indéterminée.
La reprise totale ou partielle d'un de ces biens par son apporteur initial ne donne lieu à
aucune taxation.
L'attribution totale ou partielle d'un de ces biens à un autre associé que l'apporteur
initial donne lieu à l'application du droit de mutation au tarif prévu à l'article 719 du CGI (taxe départementale et communale
en sus).
2. Sort des biens fongibles et des acquêts indivis autres que les immeubles
400
Le partage des biens acquis indivisément pendant la durée de la société donne lieu à
l'application du droit de partage prévu à l'article 746 du CGI (et au droit de vente sur les soultes s'il y a parmi ces acquêts
des biens dont la vente est frappée d'un taux spécifique).
Il en est de même du partage des biens qui étaient indivis entre les associés avant l'apport
à la société et du partage des autres biens assimilés aux acquêts.
3. Cas particulier des immeubles
410
Si un immeuble figurant à l'actif de la société est repris par l'associé qui l'a apporté
initialement, aucune taxation n'est exigible. La taxe de publicité foncière elle-même n'est pas due dès lors que l'immeuble est resté civilement dans le patrimoine de l'apporteur.
En revanche, l'attribution d'un immeuble figurant à l'actif de la société de fait ou de la
société en participation à un autre associé que l'apporteur initial, constitue une mutation à titre onéreux et donne lieu, par suite, à l'application du droit prévu à
l'article 683 du CGI ou à l'article 683 bis du CGI
(droit auquel s'ajoutent les taxes additionnelles).
Bien entendu, si cette attribution est faite à titre gratuit, elle est taxable selon le
tarif applicable aux donations.
Sous réserve des précisions apportées ci-avant, il convient de se reporter aux règles
applicables aux partages des sociétés non soumises à l'impôt sur les sociétés (BOI-ENR-AVS-30-20-20).
B. La société est, au moment de sa dissolution, soumise à l'impôt sur les sociétés
1. Règle générale
420
Ce sont les règles communes aux partages des sociétés soumises à l'IS qui s'appliquent (sous
réserve du sort particulier des immeubles, cf. V-B-2 § 430).
Le droit de partage prévu à
l'article 746 du CGI est appliqué à la valeur de l'actif net partagé, sans qu'il y ait lieu de tenir compte de l'origine des
biens, autres que ceux qui n'ont supporté que le droit fixe, ou le droit de mutation réduit à 1 % en 1991 prévu au III de l'article 810
du CGI ou de l'exonération prévue à l'article 810 bis du CGI. La valeur des immeubles est exclue de la masse partageable
dans tous les cas (cf. V-C § 440).
Les droits de mutation à titre onéreux sont dus, le cas échéant, sur le montant des soultes
(BOI-ENR-AVS-30-20-10).
2. Cas particuliers
430
Le sort des immeubles doit être réglé comme indiqué au V-A-3 § 410. En
effet, les immeubles apportés aux sociétés de fait ou aux sociétés en participation ne supportent jamais, quel que soit le régime fiscal de ces sociétés au moment de l'apport, le droit de mutation
prévu au 3° du I de l'article 809 du CGI.
Les fonds de commerce ou biens assimilés qui ont bénéficié de l'application du droit fixe ou
du taux réduit de 1 % pour les apports ou changements de régime fiscal effectués en 1991 (prévu au III de l'article 810 du CGI) ou
de l'exonération prévue à l'article 810 bis du CGI, ne sont pas considérés comme des acquêts sociaux. Le principe de la
mutation conditionnelle leur est applicable. Leur sort doit alors être réglé comme indiqué au V-A-1 § 390.
C. Remarque commune à tous les cas de dissolution
440
La valeur des immeubles figurant à l'actif des sociétés de fait ou des sociétés en
participation n'entre jamais dans le calcul de l'actif net à partager.
Si ces immeubles ont été acquis en indivision et s'ils doivent être partagés à l'occasion de
la liquidation de la société, leur partage doit faire l'objet d'un acte distinct et les soultes relatives à ce partage sont calculées distinctement de celles attachées au partage du reste de l'actif
social.
VI. Conséquences de la non immatriculation au 1er novembre 2002 des sociétés civiles constituées avant le
1er juillet 1978
450
L'article
44 de la loi n° 2001-420 du 15 mai 2001 soumet les sociétés civiles constituées avant le 1er juillet 1978 à la règle commune d'immatriculation des sociétés.
La décision des associés de ne pas immatriculer ces sociétés civiles au registre du commerce
et des sociétés avant le 1er novembre 2002 a pour conséquence de leur faire perdre leur personnalité morale.
Si la société ne demande pas son immatriculation, la société continue d’exister puisque le
contrat social n’est pas rompu, mais sans capacité juridique distincte de celle de ses associés. Il en résulte un transfert de patrimoine de la société vers les associés à la date du 1er
novembre 2002. Cette société devient à cette date une société en participation dépourvue de personnalité morale, relevant des dispositions de
l’article 1871 du code civil.
Si la société demande son immatriculation postérieurement au 1er novembre 2002,
la circulaire du ministère de la justice n° CIV 2002-12 D1 du 26 décembre 2002 précise que l’effet conjugué de l’article 44 de la
loi n° 2001-420 et d’une immatriculation postérieure au 1er novembre 2002 conduit à un double transfert de propriété des biens inscrits à l’actif de la société civile : le premier transfert
de propriété s’effectue au bénéfice des associés à la date du 1er novembre 2002, le second au bénéfice de la société transformée à la date de son immatriculation si les associés décident
d’inscrire à nouveau le bien immobilier à l’actif de la nouvelle société créée.
460
S’agissant des conséquences fiscales de l’immatriculation intervenant postérieurement au
1er novembre 2002, il y a lieu d’appliquer, au regard des droits d’enregistrement, la réglementation relative aux transformations de sociétés en participation en une société d’une autre
forme (cf. III § 180 à 320).
Compte tenu de la nature particulière du transfert de propriété au profit des associés
intervenu le 1er novembre 2002 en raison du défaut d’immatriculation, il est admis que la publication de ce transfert soit soumise à l’imposition fixe prévue par
l’article 680 du CGI. | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-40-40 | https://bofip.impots.gouv.fr/bofip/3407-PGP.html/identifiant=BOI-ENR-AVS-40-40-20171206 | 2017-12-06 00:00:00 | 176eff1a1c0fe666c44d1f9bd96814ed0c91beb9b75cbf4c5ba82b0f4e96fd65 | [
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] |
1
Les opérations visées aux
I
et II de l'article 208 septies
du
code général des impôts
(CGI)
donnent lieu à la perception du droit fixe d'enregistrement prévu à
l'article
810-I du CGI
(CGI,
art 810 VI). | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-10-10-40 | https://bofip.impots.gouv.fr/bofip/3409-PGP.html/identifiant=BOI-ENR-AVS-10-10-40-20120912 | 2012-09-12 00:00:00 | 43529b797e9105c46cae196242f992b21208fdbb9da3ae4f34d263055c666304 | [
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] |
1
Il est souhaitable de pouvoir comparer les informations obtenues grâce à la tenue d'une
comptabilité, soit d'un exercice à l'autre, soit entre des entreprises ou des groupes d'entreprises.
À cet égard, il est indiqué que, conformément aux dispositions de
l'article L. 123-17 du code de commerce, la présentation des comptes annuels comme les méthodes d'évaluation retenues ne peuvent
être modifiées d'un exercice à l'autre, à moins qu'un changement exceptionnel n'intervienne dans la situation de l'entreprise. Si des modifications interviennent, elles sont décrites et justifiées
dans l'annexe.
Mais, pour que les comptabilités constituent des instruments de comparaison valables, elles
doivent respecter des règles communes, en particulier celles qui sont relatives :
- à une terminologie précise ;
- à un plan de classement logique des faits pris en considération ;
- à une méthode générale pour l'enregistrement des mouvements entre les classes de comptes ;
- et à des règles aussi générales que possible de détermination des valeurs à enregistrer.
Tel a été l'objet de la normalisation des comptabilités résultant :
- de l'élaboration et de la mise en application du Plan comptable général et de plans comptables
professionnels ;
- de dispositions fiscales imposant aux entreprises le respect de définitions et de règles
d'évaluation.
I. Le plan comptable général
A. Objet et contenu du Plan comptable général
10
Le
plan comptable général (PCG) vise à réaliser une normalisation progressive des comptabilités,
conciliant l'homogénéité indispensable aux comparaisons dans le temps et dans l'espace et la souplesse qui est nécessaire pour adapter ses dispositions aux caractéristiques, aux besoins et aux moyens
des entreprises industrielles et commerciales ainsi que tous autres organismes intéressés.
20
À cet effet, le Plan propose :
- une codification des comptes établie suivant le système décimal et d'après un classement des
faits, se référant principalement à des notions économiques et juridiques ;
- une terminologie explicative ;
- des précisions, lorsqu'il est nécessaire, pour l'enregistrement des mouvements de valeurs ;
- des modalités générales d'évaluation des différents éléments de l'actif ;
- des modèles de bilan, de compte de résultat et d'annexe ;
- des méthodes de détermination des coûts, des prix de revient et des résultats.
30
Le plan comptable général comprend :
- un cadre comptable divisé en neuf classes de comptes ;
- des dispositions relatives à la comptabilité générale (classes 1 à 8) ;
Toutefois, la classe 0 reste disponible.
1. La comptabilité générale
40
La comptabilité générale a pour objet d'enregistrer toutes les opérations affectant le
patrimoine de l'entreprise.
Elle permet :
- de dégager le résultat à la fin de l'exercice ou de toute autre période ;
- de présenter la situation comptable des éléments actifs et passifs à la fin de l'exercice ou
de toute autre période.
Elle utilise à ces fins :
- les comptes de bilan (classes 1 à 5) ;
- les comptes de gestion (classes 6 et 7) ;
- les comptes spéciaux (classe 8).
2. Comptes spéciaux
50
La classe 8 regroupe tous les comptes spéciaux qui n'ont pas leur place dans les classes 1 à
7.
Elle est utilisée par l'entreprise pour satisfaire à certaines obligations d'information,
notamment pour l'établissement de l'annexe.
La classe 8 est divisée en trois séries de comptes principaux.
La première série (80) est réservée aux comptes d'engagements (engagements donnés ou reçus par
l'entreprise, contrepartie des engagements).
La deuxième série (88. Résultat en instance d'affectation) peut être utilisée pour
l'affectation du résultat de l'exercice précédent.
La troisième série (89. Bilan) peut être utilisée pour la réouverture et la clôture des
comptes de l'exercice.
B. Application du Plan comptable général
60
Les dispositions du
PCG s'appliquent à toutes les entreprises industrielles et commerciales ainsi que de façon
générale, à toute personne physique ou morale soumise à l'obligation légale d'établir des comptes annuels comprenant le bilan, le compte de résultat et une annexe, sous réserve des dispositions qui
leur sont spécifiques (PCG art. 110-1). Le PCG 99 prévoit toutefois le recours aux adaptations professionnelles (PCG art. 531-1/1).
70
Les adaptations sectorielles sont opérées en principe sous la forme de plans comptables
professionnels validés par l'avis de conformité du Conseil national de la comptabilité sous l'égide de l'ancien PCG 82.
80
Fiscalement, en l'absence de règles fiscales incompatibles conformément aux dispositions de
l'article 38 quater de l'annexe III au code général des impôts (CGI), l'administration prend en compte les
dispositions d'un plan comptable professionnel.
90
La liste de ces plans, qui sont commentés dans des guides comptables élaborés par les comités
de normalisation, est donnée en annexe au BOI-ANNX-000123.
1. Dispositions obligatoires et facultatives des plans comptables professionnels
100
Les plans comptables professionnels comportent deux catégories de dispositions, à savoir :
- celles qui sont obligatoires (fixant, dans chaque cas, les modalités et délais
d'application) ;
- et celles qui sont simplement recommandées aux chefs d'entreprise (tant pour la comptabilité
générale que pour la comptabilité analytique d'exploitation).
Remarque : Il faut noter que l'application du Plan comptable général aux
établissements publics à caractère industriel et commercial et aux sociétés d'économie mixte est régie par
le décret n° 47-2051 du 22 octobre 1947.
2. Aménagements de caractère général apportés par les plans comptables professionnels
110
Les plans professionnels tiennent compte des dispositions comptables sectionnelles adaptées
aux particularités de structure ou d'activité des entreprises.
Les dispositions des plans professionnels peuvent être reprises dans des guides comptables
professionnels comportant :
- un exposé des problèmes propres à la profession et des solutions comptables retenues, une
description des services que peut rendre la comptabilité face à des besoins concrètement définis ;
- des recommandations sur la manière de tenir, organiser et exploiter rationnellement les
comptes ;
- des exemples relatifs aux avantages qui peuvent résulter des comparaisons entre entreprises
sur la base de données statistiques et comptables sûres.
Les indications fournies en plus du contenu du plan comptable professionnel constituent
uniquement des commentaires ayant valeur de recommandation pour les entreprises du secteur concerné.
120
Exceptionnellement, les adaptations sectorielles sont opérées sous la forme de plans
comptables particuliers (liste non exhaustive figurant au BOI-ANNX-000154). Les plans dits particuliers sont ceux du secteur public dans l'élaboration desquels
l'Administration intervient en raison de la part qu'elle prend dans la gestion ou le contrôle des entreprises auxquelles ils s'appliquent.
Remarque : Les « cahiers de clauses comptables » élaborés pour certains
secteurs d'activité constituent une application réglementaire des dispositions du Plan comptable général et des plans comptables professionnels aux entreprises qui interviennent dans les marchés
publics.
130
Certains aménagements apportés au Plan comptable général par un Plan comptable professionnel,
que les comptes visés soient obligatoires ou facultatifs, tendent à se retrouver dans tous les plans comptables professionnels établis ultérieurement.
Cette tendance procède de trois causes essentielles :
- le besoin d'enregistrer distinctement certaines opérations non prévues par le Plan comptable
général ou dont le caractère spécifique est apparu comme justifiant un traitement comptable particulier ;
- la nécessité de développer la ventilation de certains comptes du Plan comptable général ;
- un souci de rationalisation plus poussée.
135
Le plan comptable général, le recueil des normes comptables, les règlements avis et
recommandations sont accessibles sur le site de l'Autorité des normes comptables. Créée par
l’ordonnance n° 2009-79 du 22
janvier 2009, l'Autorité des normes comptables (ANC) est un organisme professionnel chargé de débattre et de fixer les règles de la
comptabilité française et de prendre position sur les règles internationales. L' ANC a remplacé le CNC (Conseil national de la comptabilité) et le CRC (Comité de la réglementation comptable).
II. Les dispositions fiscales
140
Les dispositions de
l'article 53 A du CGI et celles édictées de
l'article 38 ter de l'annexe III au CGI à
l'article 38 quaterdecies de l'annexe III au CGI prévoient que les entreprises industrielles et
commerciales placées sous un régime de bénéfice réel doivent fournir certains renseignements en même temps que leur déclaration de résultats et se conformer aux définitions et règles d'évaluation
édictées.
A. Les tableaux comptables
150
L'article 53 A du CGI
dispose que les entreprises industrielles et commerciales soumises à l'impôt d'après leur bénéfice réel sont tenues de fournir les documents comptables à annexer à la déclaration des résultats de
chaque exercice sur des imprimés établis par l'Administration.
Le BOI-BIC-DECLA-30-10-10-20 comporte des développements relatifs
à la présentation de ces documents normalisés à laquelle il convient de se reporter.
B. Définitions
160
L'article
38 ter de l'annexe III au CGI donne des définitions (stocks, productions en cours, produits intermédiaires, finis et résiduels, emballages) que les entreprises doivent respecter alors même que
celles figurant dans les plans comptables seraient différentes.
L'article
38 quater de l'annexe III au CGI renvoie au Plan comptable général pour les autres définitions, mais dans la mesure seulement où elles ne sont pas incompatibles avec les règles applicables pour
l'assiette de l'impôt.
Bien que le texte ne le prévoie pas formellement, ces définitions s'entendent de celles
données dans les plans comptables professionnels puisque ces derniers sont établis en vue d'adapter le Plan comptable général à des conditions particulières distinctes.
Ainsi, le Conseil d'État a jugé que, pour l'enregistrement des recettes, l'entreprise doit
se conformer aux règles fiscales, même si elles ne sont pas en harmonie avec les définitions résultant du Plan comptable et les recommandations du Conseil supérieur de la comptabilité
(CE, arrêt du 5 novembre 1975 n° 95015).
C. Règles d'évaluation
170
Ces règles concernent les immobilisations, les valeurs mobilières, les stocks, les productions
en cours. Elles sont édictées de l'article 38 quinquies de l'annexe III au CGI à
l'article 38 undecies de l'annexe III au CGI.
En matière d'évaluation également, les règles prévues par le Plan comptable général peuvent
être admises, du point de vue fiscal, dans la mesure où elles ne sont :
- ni contraires à celles posées de l'article 38 quinquies de l'annexe III au CGI à l'article
38 undecies de l'annexe III au CGI. ;
- ni incompatibles avec d'autres règles applicables pour l'assiette de l'impôt.
D. Sanctions
180
Les infractions aux définitions et règles d'évaluation résultant des dispositions de
l'article 38 ter de l'annexe III au CGI à
l'article 38 undecies de l'annexe III au CGI peuvent être sanctionnées par l'amende fiscale prévue à
l'article 1729 B du CGI, à moins qu'elles ne soient de nature à donner lieu à l'application d'une sanction proportionnelle plus importante.
Toutefois, l'inobservation des prescriptions des décrets ne peut en aucun cas être invoquée
pour justifier le rejet de la comptabilité de l'entreprise. | Bulletin officiel des finances publiques - impôts | BOI-BIC-DECLA-30-10-20-20 | https://bofip.impots.gouv.fr/bofip/3412-PGP.html/identifiant=BOI-BIC-DECLA-30-10-20-20-20141027 | 2014-10-27 00:00:00 | a03d8fc1c687af1d3cb8839739fea3c105c796da4c05b88157070e86dd1ced6f | [
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] |
1
Les contrats de prêt peuvent être assortis d'une clause d'indexation du capital
ou des intérêts.
10
Par un
arrêt
du 8 mai 1981 (req. n° 08294, Plénière), le Conseil d'État a jugé que les
conditions de déductibilité des produits de telles clauses devaient être
appréciées au regard de quatre critères :
- la licéité de la clause d'indexation ;
- le caractère normal de la rémunération totale du service rendu par le prêteur
;
- la durée de dépôt des sommes mises à la disposition de l'emprunteur ;
- les modalités de versement des produits.
20
Le régime fiscal applicable aux produits des clauses d'indexation est déterminé
par
l'article
39-1-3°, 3ème alinéa du CGI qui assimile à des intérêts les produits de
cette nature lorsqu'ils se rapportent à des sommes mises ou laissées à la
disposition d'une société par ses associés.
I. Licéité de la clause d'indexation
30
La déduction des produits des clauses d'indexation est subordonnée au choix d'un
indice régulier au regard de
l'article
79 de l'ordonnance n° 58-1374 du 30 décembre 1958, qui interdit les clauses
fondées sur le SMIC, le niveau général des prix et salaires ou sur le prix de
biens, produits ou services n'ayant pas de relation directe avec l'objet de la
convention ou avec l'activité des parties.
Remarque : L'indice choisi doit être en rapport direct avec
l'objet de la convention ou avec l'activité de l'une des parties.
Le recours à une clause d'indexation illicite dans un contrat de prêt doit donc
être considéré comme un acte anormal de gestion ; il interdit par conséquent
toute déduction des produits correspondants, quels que soient leur montant et
les modalités de leur versement.
Dans l'espèce jugée le 8 mai 1981
(CE,
arrêt du 8 mai 1981, n° 08294), l'indice choisi était en relation directe
avec l'activité de l'entreprise emprunteuse (salaire horaire de l'ouvrier
spécialisé dans la branche d'activité de la société) et n'était donc pas
illicite.
II. Caractère normal de la rémunération totale du service rendu par le prêteur
40
Les produits des clauses d'indexation, ajoutés aux autres avantages stipulés et
notamment aux intérêts, ne sont déductibles que dans la mesure où la
rémunération totale du prêt n'excède pas celle qui correspondrait à une
rémunération normale du service rendu.
50
Les produits des clauses d'indexation afférents aux sommes mises ou laissées à
la disposition d'une société par ses associés sont assimilés à des intérêts.
Par suite, le critère de normalité de la rémunération globale du prêt correspond
à la limite prévue par
l'article
39-1-3° du CGI.
En outre, l'assimilation des produits des clauses d'indexation à des intérêts a
pour effet de soumettre ces produits aux dispositions de
l'article
212 du CGI. Pour apprécier si la limite correspondant à une fois et demie le
capital social prévue par cet article est dépassée ou non, il convient donc de
faire masse de toutes les sommes mises ou laissées à la disposition de la
société par l'ensemble des associés possédant en droit ou en fait la direction
de l'entreprise, qu'il s'agisse de sommes rémunérées normalement par des
intérêts ou par le jeu de clauses d'indexation, ou par les deux cumulativement.
Les limitations prévues par les
articles
39-1-3° du CGI et
212
du CGI sont appliquées à la clôture de chaque exercice ou période
d'imposition, à la somme des intérêts courus prévus au contrat et du montant de
la charge correspondant à la variation (entre l'ouverture et la clôture de
l'exercice ou de la période en cause) de l'indice fixé par la clause
d'indexation.
En pratique, pour chacun des exercices précédant celui de l'échéance du prêt, il
convient de faire le total des intérêts et de la provision pour risques destinée
à couvrir la charge probable résultant de l'indexation du prêt.
En outre, à la clôture de l'exercice au cours duquel le prêt est venu à
l'échéance, il y a lieu, par voie extra-comptable :
- d'une part, de réintégrer au résultat fiscal les quote-parts des produits
d'indexation qui excèdent, au titre de chaque exercice ou période d'imposition,
les limites de déduction fixées par les
articles
39-1-3° du CGI et
212
du CGI ;
- d'autre part, de déduire du résultat fiscal la fraction des provisions
antérieurement exclue des charges déductibles, de manière à neutraliser, à due
concurrence, l'effet de la reprise comptable du montant total des provisions
antérieurement constituées.
60
Exemple :
Soit une société dont l'exercice comptable coïncide avec l'année civile, au
capital de 45 000 € entièrement libéré. Un associé a consenti un prêt de 7 600 €
le 1er janvier N, remboursable le 31 décembre N+2, rémunéré au taux de 6 % et
assorti d'une clause d'indexation du capital payable lors du remboursement du
prêt.
Le taux maximum de déduction des intérêts est de 7,17 % pour N, 7,72 % en N+1 et
6,42 % en N+2. L'indice est de 100 au 1er janvier N, 102 au 31 décembre N, 105
au 31 décembre N+1 et 107 au 31 décembre N+2.
Les provisions pour risques constituées à la clôture des exercices N et N+1
s'élèvent respectivement à 152 € [7 600 x (102 – 100) %] et 228 € [7 600 x (105
– 102) %].
La déduction de la rémunération globale servie à l'associé doit être effectuée
de la manière suivante.
À la clôture de l'exercice N.
Rémunération totale :
- intérêts proprement dits : 7 600 x 6 % = 456 € ;
- produit de l'indexation provisionné (102 – 100) % x 7 600 = 152 €.
Soit au total (456 + 152) 608 €.
Rémunération déductible :
- 7 600 x 7,17 % = 545 € ;
Rémunération non déductible à réintégrer extra-comptablement : 63 €.
À la clôture de l'exercice N+1.
Rémunération totale :
- intérêts proprement dits : 7 600 x 6 % = 456 € ;
- produit de l'indexation provisionné (105 – 102) % x 7 600 = 228 €.
Soit au total (456 + 228) 684 €.
Rémunération déductible :
- 7 600 x 7,72% = 587 € ;
Rémunération non déductible à réintégrer extra-comptablement : 97 €.
À la clôture de l'exercice N+2.
Rémunération totale :
- intérêts proprement dits : 7 600 x 6 % = 456 € ;
- produit de l'indexation provisionné (107 - 105) % x 7 600 = 152 €.
Soit au total (456 + 152) 608 €.
Rémunération déductible :
- 7 600 x 6,42 % = 488 € ;
Rémunération non déductible à réintégrer extra-comptablement : 120 €.
Sur le plan extra-comptable, il y a lieu, d'une part, de réintégrer au résultat
fiscal la fraction non déductible de la rémunération totale du prêt, déterminée
exercice par exercice, c'est à dire :
- pour N : 63 € ;
- pour N+1 : 97 € ;
- pour N+2 : 120 €.
Au total 280 €.
D'autre part, la fraction des provisions pour risques comptabilisées à la
clôture des exercices précédents qui a été exclue des charges déductibles, 63 €
en N et 97 € en N+1, soit au total 160 €, doit être déduite pour la
détermination du résultat fiscal de l'exercice N+2 puisque le montant total des
provisions antérieurement constituées (380 €) fait l'objet d'une reprise
comptable.
III. Durée de dépôt des sommes mises à la disposition de l'emprunteur
70
Les produits d'indexation sont automatiquement assimilés à des intérêts. Cette
disposition s'applique quelle que soit la durée de l'opération.
IV. Modalités de versement des produits des clauses d'indexation
80
Le versement des produits des clauses d'indexation peut intervenir :
- soit au terme du contrat de prêt ;
- soit lors d'échéances partielles du prêt, s'il en est stipulé ;
- soit à tout moment, par anticipation du jeu de la clause d'indexation. Dans ce
cas, le versement anticipé peut avoir été prévu ou non dans le contrat de prêt.
Dans les deux premières situations (versement du produit au terme du contrat de
prêt ou lors des échéances partielles du prêt) ou lorsque les parties sont
convenues, par clause contractuelle, de faire jouer par anticipation la clause
d'indexation, les produits de la clause d'indexation sont déductibles sous les
limitations prévues aux
articles
39-1-3° du CGI et
212
du CGI.
En revanche, lorsque le versement du produit de la clause d'indexation
intervient par anticipation et en l'absence de disposition du contrat de prêt en
ce sens, il y a lieu de considérer que ce versement constitue en réalité une
avance sur le remboursement normal du capital emprunté. Dans ce cas, le
versement a pour contrepartie une diminution du passif qui interdit à
l'entreprise de pratiquer toute déduction. | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-50-60 | https://bofip.impots.gouv.fr/bofip/3435-PGP.html/identifiant=BOI-BIC-CHG-50-60-20120912 | 2012-09-12 00:00:00 | 67cd2f9e02a685ceca8c665b81ab23f2ff0843a3e80c647e9c521df017bf163b | [
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1
L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a supprimé les dispositions portant sur l'impôt de solidarité sur la fortune (ISF) codifiées de
l'article 885 A du code général des impôts (CGI) à
l'article 885 Z du CGI.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
Rappel : Lorsque vous cliquez sur les liens hypertextes figurant dans un BOI, vous êtes redirigés par défaut vers la dernière version publiée des autres BOI de la base.
L'article 31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a
instauré en lieu et place de l'ISF un nouvel impôt sur la fortune immobilière (IFI) dont les précisions sont apportées au BOI-PAT-IFI.
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-40-30-30-10 | https://bofip.impots.gouv.fr/bofip/3497-PGP.html/identifiant=BOI-PAT-ISF-40-30-30-10-20181011 | 2018-10-11 00:00:00 | 15cdf3802e626832899358f63d0e92cbccefde6643750989363aa0c1c50f97e3 | [
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] |
1
Conformément aux dispositions de
l'article 995-1° du CGI, les réassurances sont exonérées de la taxe spéciale sur les conventions d'assurances.
10
La réassurance est une opération par laquelle l'assureur, qui demeure seul responsable vis-à-vis
de ses assurés pour les risques qu'il a accepté de couvrir, se garantit à son tour auprès d'un tiers pour une partie plus ou moins importante de ces risques.
20
L'exonération prévue par
l'article 995-1° du CGI est définitive ; elle équivaut au paiement de la taxe et produit les mêmes effets. Elle n'est pas
soumise à la condition que la taxe ait été payée par l'assureur primitif.
30
Toutefois, en vertu d'une disposition expresse du texte, les réassurances de risques situés hors
de France sont assimilées aux risques de même nature et deviennent passibles de la taxe en cas d'usage en France des contrats en cause
(CGI, art. 1000). Cette mesure est commentée au BOI-TCAS-ASSUR-10-50-30.
40
Cas particulier. - Régime fiscal de certains contrats passés entre des institutions de
prévoyance et des compagnies d'assurances.
Certaines institutions de prévoyance (cf.
BOI-TCAS-ASSUR-10-40-10-20) ont décidé de se comporter comme des assureurs et de transformer en contrats de réassurance les contrats passés avec des compagnies d'assurances
pour garantir le financement de leurs prestations.
Par mesure de simplification, il est admis que les versements effectués par ces institutions
aux compagnies d'assurances peuvent être exonérés de la taxe sur les conventions d'assurances en vertu du 1° de l'article 995 du
CGI, relatif à la réassurance, quel que soit le taux de réassurance, sous les conditions suivantes :
- l'institution de prévoyance doit être autorisée à se réassurer ;
- la compagnie d'assurances doit être elle-même autorisée à pratiquer la réassurance. | Bulletin officiel des finances publiques - impôts | BOI-TCAS-ASSUR-10-40-20-10 | https://bofip.impots.gouv.fr/bofip/3527-PGP.html/identifiant=BOI-TCAS-ASSUR-10-40-20-10-20120912 | 2012-09-12 00:00:00 | ea5944eaedb26b72ddacfc9ff4a190b2b7c96d2a5be7e0fb2f57bcf0ebec6e9d | [
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1
Les règles de territorialité applicables en matière de droits de mutation à titre gratuit sont
fixées par l'article 750 ter du code général des impôts
(CGI).
Les principes de territorialité exposés ci-après visent l'ensemble des transmissions à titre
gratuit (successions et donations) et ne s'appliquent que sous réserve des conventions conclues entre la France et divers pays étrangers.
La présente section sera consacrée successivement à :
- la notion de domicile fiscal (§ I) ;
- notion de biens situés en France et hors de France et immeubles détenus indirectement en
France (§ II) ;
- l'incidence du domicile fiscal sur l'application des droits de mutation à titre gratuit
(§ III) ;
- l'incidence des conventions internationales (§
IV).
10
S'agissant de :
- l'imputation des impôts acquittés hors de France (cf.
BOI-ENR-DMTG-10-50-60) ;
- de l'évaluation des biens situés à l'étranger (cf.
BOI-ENR-DMTG-10-40-10) ;
- des biens exonérés (cf. BOI-ENR-DMTG-10-20) ;
- du passif successoral (cf. BOI-ENR-DMTG-10-40-20-10) ;
- des obligations déclaratives (cf. BOI-ENR-DMTG-10-60-50) ;
- du tarif et de la liquidation des droits (cf.
BOI-ENR-DMTG-10-50).
I. Notion de domicile fiscal
20
Pour l'application des droits de mutation à titre gratuit,
l'article 750 ter du CGI se réfère soit au domicile fiscal du donateur ou du défunt soit à celui du donataire, de l'héritier
ou du légataire.
Sous réserve des dispositions des conventions internationales conclues entre la France et
divers pays étrangers, sont passibles des droits de mutation à titre gratuit en France :
- tous les biens meubles ou immeubles situés en France ou hors de France, lorsque le donateur
ou le défunt a son domicile fiscal en France au sens de l'article 4 B du
CGI (1°de l'article 750 ter du CGI) ;
- les biens meubles ou immeubles situés en France, lorsque le donateur ou le défunt n'a pas
son domicile fiscal en France au sens de l'article précité et que l'héritier, le donataire ou le légataire n'a pas son domicile fiscal en France au jour de la mutation ou ne l'a pas eu pendant au
moins six ans au cours des dix années précédant celle-ci (2° de l'article 750 ter du CGI) ;
- les biens meubles et immeubles situés en France ou hors de France reçus d'un donateur ou
d'un défunt domicilié hors de France, par l'héritier, le donataire ou le légataire qui a son domicile fiscal en France au sens de
l'article 4 B du CGI au jour de la mutation et l'a eu pendant au moins six ans au cours des dix années précédant celle-ci
(3°de l'article 750 ter du CGI).
Remarque : La France s'entend de la France métropolitaine et des départements
d'outre-mer.
A. Critères de détermination
30
La définition du domicile fiscal est celle retenue en matière d'impôt sur le revenu par
l'article 4 B du
CGI.
Elle s'applique également en matière de droits de succession aux termes de
l'article 750 ter du CGI. Par suite, les personnes qui n'entrent pas dans le champ d'application de
l'article 4 B du CGI sont considérées comme domiciliées hors de France.
Le domicile s'apprécie à la date du fait générateur de l'impôt (cf.
BOI-ENR-DMTG-10-30).
40
Aux termes de l'article 4 B
du CGI, doivent être considérées comme ayant leur domicile fiscal en France :
- les personnes qui ont en France leur foyer ou le lieu de leur séjour principal ;
- celles qui exercent en France une activité professionnelle, salariée ou non, à moins
qu'elles ne justifient que cette activité y est exercée à titre accessoire ;
- celles qui ont en France le centre de leurs intérêts économiques.
Sont également considérés comme ayant leur domicile fiscal en France, les agents de l'État qui
exercent leurs fonctions ou sont chargés de mission dans un pays étranger et qui ne sont pas soumis dans ce pays à un impôt personnel sur l'ensemble de leurs revenus.
La détermination du domicile fiscal résulte donc de l'examen de critères d'ordre personnel,
professionnel, ou économique.
B. Modalités d'appréciation des critères
50
Pour qu'un redevable soit considéré fiscalement comme domicilié en France, il suffit qu'un
seul des critères énumérés ci-avant soit rempli. Par exemple, les redevables qui ont en France le centre de leurs intérêts professionnels ou économiques sont censés avoir leur domicile fiscal dans
notre pays, quelles que soient les autres circonstances susceptibles d'affecter leur situation.
Dans deux
arrêts du 15 octobre 1996 (Cass. Com. n°
94-19120) et du 16 décembre
1997 (Cass. Com, n°
95-20365),
la Cour de cassation a précisé que :
- les trois critères de détermination du domicile fiscal fixés par
l'article 4 B du CGI sont alternatifs et indépendants les uns des autres ;
- l'appréciation du faisceau d'indices établissant la localisation du domicile fiscal
relève du pouvoir souverain des juges du fond.
60
En pratique, les agents chargés du contrôle des droits de mutation à titre gratuit devront,
lorsqu'il y a doute sur le domicile fiscal en France des personnes concernées et que cette notion de domicile est déterminante pour fixer les règles d'imposition aux droits de mutation à titre
gratuit, prendre l'attache de leur collègue chargé de l'imposition des revenus desdites personnes, sauf à tenir compte d'un changement éventuel de domicile qui aurait pu intervenir entre le 1er
janvier et la date du fait générateur.
II. Notion de biens situés en France ou hors de France et d'immeubles détenus indirectement en France
70
Lorsque le donateur, ou le défunt, le donataire, l'héritier ou le légataire n'a pas son
domicile fiscal en France, les droits de mutation à titre gratuit sont dus à raison des seuls biens meubles et immeubles situés en France.
A. Biens situés en France ou hors de France
1. Biens situés en France
80
Aux termes de l'article
750 ter du CGI les biens situés en France s'entendent :
a. Des biens qui ont une assiette matérielle en France métropolitaine ou dans les départements d'outre-mer
90
Il s'agit des immeubles, meubles corporels, fonds de commerce exploités en France, etc. ;
b. Des biens incorporels français aux termes de l'alinéa 3 du 2° de l'article 750 ter du CGI
100
Il s'agit, en particulier, des créances sur un débiteur domicilié en France métropolitaine ou
dans les départements d'outre-mer, des valeurs mobilières émises par l'État français, une personne morale de droit public française ou une société qui a, en France, son siège social statutaire ou le
siège de sa direction effective et ce quel que soit la composition de son actif ; des brevets d'invention, marques de fabrique, concédés ou exploités en France, etc. ;
c. Des actions et parts de sociétés ou personnes morales non cotées en bourse dont le siège est situé hors de France et
dont l'actif est principalement constitué d'immeubles ou de droits immobiliers situés sur le territoire français, et ce, à proportion de la valeur de ces biens par rapport à l'actif total de la
société (quatrième alinéa du 2° de l'article 750 ter du CGI)
110
Il s'agit des actions ou parts de personnes morales, quelle que soit leur forme, dont le siège
est situé hors de France et qui ne sont pas admises à la cote officielle d'une bourse française ou étrangère, au second marché ou sur un marché hors cote.
Remarque : Les personnes physiques domiciliées fiscalement hors de France,
actionnaires, porteurs de parts ou autres membres des personnes morales qui ont été soumises à la taxe de 3 % sont assujetties à compter du 1er janvier 1993 aux droits de mutation à titre gratuit.
120
L'actif de la personne morale étrangère en cause doit être principalement constitué
d'immeubles bâtis ou non bâtis situés sur le territoire français ou de droits réels immobiliers portant sur ces biens (usufruit, droit d'usage, ...) ou de titres de personnes morales elles-mêmes à
prépondérance immobilière.
Ne sont pas pris en considération les immeubles situés sur le territoire français, affectés
par la personne morale à sa propre exploitation industrielle, commerciale, agricole ou à l'exercice d'une profession non commerciale.
Tel est le cas, par exemple, des immeubles affectés à une activité de production ou de négoce
exercée par la personne morale elle-même.
130
En revanche, sont à prendre en considération pour apprécier la notion de prépondérance
immobilière :
- les immeubles donnés en location, qu'il s'agisse de la location d'immeubles d'habitation nus
ou meublés ou de la location d'immeubles à usage industriel ou commercial munis ou non du mobilier ou du matériel nécessaires à leur exploitation ;
- les immeubles constituant le stock immobilier de sociétés de construction-vente ou de
sociétés qui se livrent à une activité de marchand de biens ;
- les titres de sociétés elles-mêmes à prépondérance immobilière.
140
En définitive, pour déterminer si une personne morale étrangère est à prépondérance
immobilière, il convient de comparer à la valeur totale de l'actif social situé en France, la valeur des immeubles et droits réels immobiliers appartenant à la société et situés dans notre pays
(autres que les immeubles affectés par la société à sa propre exploitation industrielle, commerciale, agricole ou à l'exercice d'une profession non commerciale, tels qu'ils ont été définis ci-avant).
La société est à prépondérance immobilière, si la valeur des immeubles et droits immobiliers
situés en France représente plus de 50 % de la valeur de l'actif social situé en France.
150
Les actions ou parts d'une personne morale étrangère à prépondérance immobilière détenues par
des personnes physiques non domiciliées en France sont soumises aux droits de mutation à titre gratuit à concurrence de la proportion existant entre la valeur des immeubles situés sur le territoire
français et celle de l'actif total de la société située tant en France qu'à l'étranger.
2. Bien situés hors de France
160
Les biens situés hors de France sont les biens qui ont leur assiette matérielle à l'étranger
(immeubles, fonds de commerce, meubles corporels) ainsi que les biens incorporels qui ne sont pas considérés comme français par le 2° de
l'article 750 ter du CGI (créances sur des débiteurs domiciliés à l'étranger, valeurs mobilières émises par des collectivités
ayant leur siège à l'étranger sous réserve des dispositions applicables aux sociétés à prépondérance immobilière).
En ce qui concerne l'évaluation des biens situés hors de France, cf.
BOI-ENR-DMTG-10-40-10.
B. Immeubles ou droits immobiliers détenus indirectement en France
170
Le 2° de l'article 750
ter du CGI pose le principe général de taxation aux droits de mutation à titre gratuit des immeubles situés en France, qui
sont possédés directement ou indirectement, par un donateur ou un défunt qui n'a pas son domicile fiscal en France au sens de
l'article 4 B CGI. Par ailleurs, il soumet aux droits de
mutation à titre gratuit certaines participations dans des personnes morales ou organismes étrangers transmises par un donateur ou un défunt domicilié hors de France qui lui permettent de posséder
indirectement un immeuble en France.
180
La détention indirecte peut porter sur un immeuble, un droit réel immobilier, ou sur des
titres représentatifs de ces biens.
Tout immeuble ou droit immobilier est réputé possédé indirectement lorsqu'il appartient à des
personnes morales ou des organismes dont le donateur ou le défunt, seul ou conjointement avec son conjoint, leurs ascendants ou descendants ou leurs frères et sœurs, détient plus de la moitié des
actions, parts ou droits, directement ou par l'intermédiaire d'une chaîne de participations au sens de l'article 990 D du CGI,
quel que soit le nombre de personnes morales ou d'organismes interposés.
La valeur des immeubles ou droits immobiliers possédés indirectement est déterminée par la
proportion de la valeur de ces biens ou des actions, parts ou droits représentatifs de tels biens dans l'actif total des organismes ou personnes morales dont le donateur ou le défunt détient
directement les parts, actions ou droits
1. Actions, parts ou droits concernés
190
Il s'agit des actions ou parts de personnes morales, et des droits détenus dans des organismes
qui ne sont pas dotés de la personnalité morale en France (trusts, fondations étrangères...). A cet égard peu importe la forme de la personne morale ou de l'organisme en cause.
2. La personne morale ou l'organisme contrôlé directement ou indirectement par le donateur ou le défunt doit détenir à son
actif un immeuble ou un droit immobilier sis en France qui n'est pas affecté à sa propre exploitation
200
L'actif de la personne morale ou de l'organisme, détenu par le donateur ou le défunt, peut
être constitué :
- d'immeubles bâtis ou non bâtis situés sur le territoire français ou de droits réels
immobiliers portant sur ces biens (usufruit, nue propriété, droit d'usage ...), donnés ou non en location ;
- de titres ou de droits d'une personne morale ou d'un organisme propriétaire de biens ou
droits immobiliers sur le territoire français ;
- de titres ou de droits d'une personne morale ou un autre organisme titulaire d'une
participation dans une autre personne morale ou un organisme propriétaire des biens ou droits immobiliers français.
210
Pour l'application de cette disposition peu importe la valeur de ces biens ou droits
immobiliers dans l'actif total de la personne morale ou de l'organisme contrôlé directement ou indirectement par le donateur ou le défunt. Ainsi, il n'est pas nécessaire que l'actif de la personne
morale ou de l'organisme en cause soit principalement constitué d'immeubles ou de droits réels immobiliers situés sur le territoire français, ou de titres de personnes morales elles-mêmes à
prépondérance immobilière.
Toutefois, l'alinéa 5 du
2° de l'article 750 ter du CGI prévoit que ne sont pas pris en considération les immeubles situés sur le territoire français affectés par une personne morale ou un organisme à sa propre
exploitation industrielle, commerciale, agricole, ou à l'exercice d'une profession non commerciale.
3. Le donateur ou le défunt doit détenir directement ou indirectement plus de la moitié des actions, parts ou droits de la
personne morale ou de l'organisme propriétaire d'un immeuble en France
220
Pour l'appréciation du seuil de 50 %, il est tenu compte des titres qui appartiennent
personnellement au donateur ou au défunt, à l'un ou plusieurs des membres de son groupe familial et des titres détenus par ces personnes par l'intermédiaire d'une chaîne de participations définie à
l'article 990 D du CGI.
a. Définition du groupe familial
230
Pour l'application du seuil de 50 %, sont ajoutés aux actions, parts ou droits détenus
directement par le donateur ou le défunt dans la personne morale ou l'organisme propriétaire d'un immeuble ou d'un droit immobilier situé en France les actions, parts ou droits, appartenant à l'une ou
à plusieurs des personnes suivantes :
- son conjoint ;
- ses ascendants, ses descendants et ses frères et sœurs ;
- les ascendants, les descendants et les frères et sœurs de son conjoint.
240
Remarque : Incidences des régimes matrimoniaux
Les parts, actions ou droits détenus en propre par les ascendants, descendants et les frères et
soeurs du donateur ou du défunt ou de son conjoint sont à prendre en compte en totalité pour l'appréciation du seuil de 50 %. Il en est de même pour ceux dépendant de la communauté conjugale des
ascendants, descendants et frères et soeurs du donateur ou du défunt ou de son conjoint.
En revanche ceux qui appartiennent en propre aux conjoints des descendants et des frères et
soeurs du donateur ou du défunt ou de son conjoint ne peuvent être retenus pour l'appréciation du seuil de 50 %.
Seuls les actions, parts ou droits détenus par le donateur ou le défunt au jour de la
transmission à titre gratuit sont soumis aux droits de mutation à titre gratuit en application de l'alinéa 2 du 2° de l'article
750 ter du CGI, les titres ou droits du groupe familial étant retenus uniquement pour l'appréciation du seuil de 50 %.
b. Titres détenus par l'intermédiaire d'une chaîne de participations au sens de l'article 990 D du code général des impôts
250
Pour le calcul du seuil de 50 %, il est également tenu compte des participations du donateur
ou du défunt et, le cas échéant, de celles de l'un ou plusieurs membres de son groupe familial, dans une ou plusieurs personnes morales ou organismes, quels qu'en soient la forme, la quotité et le
lieu du siège social, détenteurs d'une participation dans une autre personne morale ou un autre organisme qui est propriétaire des immeubles ou droits immobiliers situés en France ou détenteur d'une
participation dans une troisième personne morale ou un troisième organisme, lui-même propriétaire desdits biens ou interposé dans la chaîne de participations.
Cette disposition s'applique quel que soit le nombre de personnes morales ou d'organismes
interposés.
4. Valeur imposable des actions, parts ou droits détenus par le donateur ou le défunt
260
Il convient d'opérer une distinction entre les actions, parts ou droits détenus par le
donateur ou le défunt dans une personne morale ou organisme dont le siège social statutaire ou le siège de direction effective est en France, et ceux détenus dans de telles entités situées à
l'étranger.
a. Valeur imposable des titres ou droits d'une personne morale ou d'un organisme dont le siège social statutaire ou le
siège de direction effective est en France
270
Il résulte des dispositions du
troisième alinéa du 2° de l'article 750 ter du CGI que sont toujours considérées comme françaises les valeurs mobilières,
détenues par un donateur ou un défunt domicilié hors de France, qui sont émises par une société qui a en France son siège social statutaire ou le siège de sa direction effective, et ce quelle que soit
la composition de son actif.
Dès lors, il conviendra de retenir, pour la liquidation des droits de mutation à titre
gratuit, la valeur totale des titres des personnes morales ou organismes situés en France, que ceux-ci permettent ou non au donateur ou au défunt de détenir plus de 50 % des actions, parts ou droits
d'une personne morale ou d'un organisme propriétaire d'un immeuble ou d'un droit immobilier situé sur le territoire français.
b. Valeur imposable des titres ou droits d'une personne morale ou d'un organisme dont le siège social statutaire ou le
siège de direction effective est à l'étranger
280
Dans cette hypothèse, seule la fraction de la valeur des actions, parts ou droits détenus
par le donateur ou le défunt, représentative de la valeur de l'immeuble ou du droit immobilier sis en France réputé possédé indirectement, est soumise aux droits de mutation à titre gratuit en France.
La valeur des immeubles ou droits immobiliers possédés indirectement est déterminée par la
proportion de la valeur de ces biens ou des actions parts, ou droits représentatifs de tels biens dans l'actif total de ces organismes ou personnes morales dont le donateur ou le défunt détient
directement les actions, parts ou droits.
290
Remarque : Dans l'hypothèse où un donateur ou un défunt, domicilié hors de
France détient, au jour du fait générateur des droits de mutation à titre gratuit, plus de 50 % d'une société à prépondérance immobilière dont le siège est à l'étranger, il est précisé que la taxation
aux droits de mutation à titre gratuit en France des titres détenus par celui-ci pourra être effectuée indifféremment :
- sur le fondement des dispositions relatives aux actions, parts ou droits de personnes
morales ou d'organismes dont la propriété permet au donateur ou au défunt de posséder, directement ou par personne interposée, plus de la moitié des titres d'une personne morale ou d'un organisme,
propriétaire d'immeubles sis en France (deuxième alinéa du 2° de l'article 750 ter) ;
- sur le fondement des dispositions relatives aux titres de société à prépondérance
immobilière (quatrième alinéa du 2° de
l'art icle 750 ter du CGI).
En effet, la valeur imposable des titres retenue pour la liquidation des droits de mutation à
titre gratuit est la même dans les deux cas.
C. Biens mis en trust
300
L’article 14 de la loi de finances rectificative n°2011-900 pour 2011 a modifié
l’article 750 ter du CGI qui définit les règles de territorialité en matière de droits de mutation à titre gratuit pour
inclure dans le champ d’application des droits de mutation à titre gratuit les biens ou droits composant un trust défini à
l’article 792-0 bis du CGI, ainsi que les
produits qui y sont capitalisés, et rendre les droits de mutation à titre gratuit applicables à raison de la résidence fiscale en France du bénéficiaire d’un trust, y compris quand il ne peut être
considéré comme un héritier ou un donataire (1° et premier alinéa du 2° de l'article 750 ter du CGI).
III. Incidence du domicile fiscal sur l'application des droits de mutation à titre gratuit
310
Il convient de distinguer selon que le donateur ou le défunt est ou non domicilié en France.
A. Donateur ou défunt domicilié en France
320
Tous les biens meubles ou immeubles transmis à titre gratuit sont passibles de l'impôt en
France, dès lors que le domicile du donateur ou du défunt est situé en France au sens de l'article 4 B du
CGI (cf. § I).
Le champ d'application est donc absolument général et comprend tous les biens transmis
situés en France ou hors de France (1° de l'article 750 ter du CGI). Sont notamment imposables en France les fonds publics,
parts d'intérêts, créances et généralement toutes les valeurs mobilières françaises ou étrangères de quelque nature qu'elles soient ainsi que les biens immeubles ou meubles corporels ou incorporels
situés hors de France.
Ce principe s'applique quel que soit le domicile du bénéficiaire de la transmission (en
France ou hors de France).
B. Donateur ou défunt domicilié hors de France
330
Lorsque le donateur ou le défunt est domicilié hors de France, il convient de distinguer
selon le domicile fiscal du bénéficiaire de la transmission.
1. L'héritier, le donataire ou le légataire n'a pas son domicile fiscal en France au jour de la mutation ou ne l'a pas eu
pendant au moins six ans au cours des dix années précédant celle-ci
340
Les droits de mutation à titre gratuit sont dus à raison des biens meubles et immeubles,
situés en France que ces derniers soient possédés directement ou indirectement, et notamment les fonds publics français, parts d'intérêt, créances et valeurs mobilières françaises
(2° de l'article 750 ter du CGI).
2. L'héritier, le donataire ou le légataire a son domicile fiscal en France au jour de la mutation et l'a eu également
pendant au moins six ans au cours des dix années précédant celle-ci
350
L'article 750 ter
3°du CGI permet d'imposer en France, sous réserve du respect de certaines conditions visées infra, les biens
français et étrangers figurant dans :
- les successions ouvertes à l'étranger ;
- les donations, constatées ou non par acte passé en France ou à l'étranger.
360
Sont soumis aux droits de mutation à titre gratuit en vertu du 3° de
l'article 750 ter du CGI les biens meubles et
immeubles situés en France et hors de France, et notamment les fonds publics, parts d'intérêt, créances et généralement toutes les valeurs mobilières françaises ou étrangères de quelque nature
qu'elles soient, reçus par l'héritier, le donataire ou le légataire qui a son domicile fiscal en France au sens de l'article 4 B du
CGI .
Toutefois cette disposition ne s'applique que lorsque l'héritier, le donataire ou le
légataire a eu son domicile fiscal en France pendant au moins six années au cours des dix dernières années précédant celle au cours de laquelle il reçoit les biens .
370
En conséquence le bénéficiaire de la transmission à titre gratuit doit satisfaire aux deux
conditions suivantes :
- l'héritier, le donataire ou le légataire doit être fiscalement domicilié en France au jour
du fait générateur des droits de mutation à titre gratuit (cf. § I).
- l'héritier, le donataire ou le légataire a eu son domicile fiscal en France pendant au
moins six années au cours des dix dernières années précédant celle au cours de laquelle il reçoit les biens.
380
Ce dispositif vise à exclure les personnes qui sont appelées à séjourner de manière
temporaire en France en raison de leur profession et de leur mobilité géographique. Il s'agit notamment des personnels dits « cadres impatriés ».
La condition de domiciliation au titre de chaque année s'apprécie au regard des dispositions
de l'article 4 B du CGI. En conséquence, la durée de
séjour en France d'une personne qui ne remplit pas les conditions de cet article pour être réputée fiscalement domiciliée en France ne peut être prise en compte.
390
Pour autant, la période de six ans dans les dix années précédant le fait générateur de
l'impôt peut ne pas être continue.
400
Bien entendu, dans l'hypothèse où l'une des deux conditions énoncées n'est pas satisfaite au
jour du fait générateur de l'impôt et où le donateur (ou le défunt) n'a pas son domicile fiscal en France, les biens meubles et immeubles situés en France demeurent soumis aux droits de mutation à
titre gratuit.
410
Remarque : Dans l'hypothèse où le donateur ou le défunt est fiscalement
domicilié en France au sens de l'article 4 B du CGI, les dispositions du 1° de
l'article 750 ter du CGI s'appliquent, et ce quel que soit le lieu du domicile de l'héritier, du donataire ou du légataire au
jour de la donation ou de la transmission par décès (cf. § III-A).
IV. Incidences des conventions internationales
A. Répartition du droit d'imposer
420
La France a conclu des conventions fiscales qui traitent des droits de
successions. Certaines d'entre elles concernent également les droits sur les donations (cf. BOI-INT).
Ces conventions répartissent les droits d'imposer en fonction de l'Etat de
la résidence fiscale du défunt (ou du donateur) et du lieu de situation des biens faisant partie de la succession (ou de la donation) sans prendre en compte la situation des héritiers ou légataires
(ou donataires).
Elles ont pour effet de priver la France du droit d'imposer les biens légués
ou donnés par un défunt ou un donateur non résident à un bénéficiaire résident de France, s'ils sont situés hors de France (dans l'autre Etat partie à la convention ou dans un Etat tiers) ou bien non
imposables en application de la convention.
Sauf cas particulier, ces conventions s'opposent, dès lors à l'application
des dispositions du troisième alinéa de l'article 750 ter du
CGI.
De la même manière, et sauf cas particulier, aucune des conventions fiscales
conclues par la France en matière de droits de mutation à titre gratuit ne permet l'application du deuxième alinéa du 2° de
l'article 750 ter du CGI tel qu'il a été inséré par
l'article
23 de la
loi
n° 98-1266 du 30 décembre 1998 de finances pour 1999.
Cela étant, un certain nombre de conventions permettent d'imposer en France
les titres des sociétés dont l'actif est principalement composé d'immeubles situés sur le territoire français conformément aux dispositions du
quatrième alinéa du 2° de l'article 750 ter du CGI.
Ces conventions sont indiquées dans la série BOI-INT.
B. Élimination de la double imposition
430
Les dispositions de l'article 750 ter du CGI s'appliquent, comme il est de règle, sous
réserve des dispositions des conventions internationales.
En particulier, la définition du « domicile » ou de la « résidence » du défunt donnée par
chacun de ces accords prévaut sur celle retenue par la loi interne.
1. Imputation des impôts acquittés hors de France.
En ce qui concerne l'imputation sur l'impôt français de l'impôt acquitté
dans un pays étranger lié à la France par une convention internationale, il est précisé que seul est imputable l'impôt perçu sur les biens imposables dans ce pays d'après la convention et également
imposables en France d'après la même convention.
Cette imputation s'effectue dans les conditions et suivant les modalités
prévues par la convention.
2. Application du taux effectif
440
Certaines conventions conclues par la France en matière de droits de
mutation à titre gratuit prévoient que lorsque des exonérations sont accordées en application d'accords internationaux, le calcul de l'impôt afférent aux seuls éléments imposables en France est
effectué en appliquant la règle du taux effectif.
Ces conventions prévoient la possibilité de calculer l'impôt exigible en
France à raison des biens héréditaires (ou donnés) imposables en France en vertu de ces conventions d'après le taux moyen qui serait applicable s'il était tenu compte de l'ensemble des biens
imposables par la législation interne française. Cette modalité particulière de calcul est connue sous le nom de taux effectif est examinée en détail au
BOI-ENR-DMTG-10-50-70. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTG-10-10-30 | https://bofip.impots.gouv.fr/bofip/3543-PGP.html/identifiant=BOI-ENR-DMTG-10-10-30-20120912 | 2012-09-12 00:00:00 | 8a5bcce98f649c68189471a387dd45eea2b451be3c78354668b8472358e12fd8 | [
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] |
1
La présente section est consacrée :
- aux donations non réalisées par acte (sous-section 1, cf.
BOI-ENR-DMTG-20-10-20-10) ;
- aux règlements financiers après divorce (sous-section 2, cf.
BOI-ENR-DMTG-20-10-20-20) ;
- aux droits du constituant résultant du contrat de fiducie (sous section 3, cf.
BOI-ENR-DMTG-20-10-20-30). | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTG-20-10-20 | https://bofip.impots.gouv.fr/bofip/3550-PGP.html/identifiant=BOI-ENR-DMTG-20-10-20-20120912 | 2012-09-12 00:00:00 | 7ec797b8dc0280c667bda97f32d48aba00ea968d525b6a3d3ca2e635040f66e4 | [
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] |
1
Des règles spéciales d'imposition ont été établies eu égard aux caractères particuliers que
revêtent certaines activités de nature agricole.
10
Le présent titre est consacré à la présentation :
- des groupements forestiers et du régime fiscal qui leur est applicable (chapitre 1,
BOI-BA-SECT-30-10) ;
- des groupements fonciers ruraux et du régime fiscal qui leur est applicable (chapitre 2,
BOI-BA-SECT-30-20) ;
- des syndicats mixtes de gestion forestière, des syndicats intercommunaux de gestion forestière
et des groupements syndicaux forestiers et des régimes fiscaux qui leur sont applicables (chapitre 3, BOI-BA-SECT-30-30). | Bulletin officiel des finances publiques - impôts | BOI-BA-SECT-30 | https://bofip.impots.gouv.fr/bofip/3576-PGP.html/identifiant=BOI-BA-SECT-30-20161102 | 2016-11-02 00:00:00 | e8b8bc53790edfb2ccc4d471de3ef70847f5ac310867c36937551bf0234f11a9 | [
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] |
1
Eu égard aux caractères particuliers que revêtent certaines activités de nature agricole, des
règles spéciales d'imposition ont été établies.
10
La présente division est consacrée à la présentation :
- des exploitants forestiers (titre 1, BOI-BA-SECT-10) ;
- des cessions de terres à usage forestier ou de peuplements forestiers (titre 2,
BOI-BA-SECT-20) ;
- des groupements et organismes pour le reboisement et la gestion forestière (titre 3,
BOI-BA-SECT-30) ;
- des obtenteurs de nouvelles variétés végétales (titre 4,
BOI-BA-SECT-40). | Bulletin officiel des finances publiques - impôts | BOI-BA-SECT | https://bofip.impots.gouv.fr/bofip/3597-PGP.html/identifiant=BOI-BA-SECT-20161102 | 2016-11-02 00:00:00 | 218dd196e2a109b9caceae95ef5c6a9f832bfbc060f84c5a9ace6332d662b3db | [
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] |
1
Le régime fiscal des partages de sociétés non passibles de l'impôt sur les sociétés résulte de
la combinaison :
- des règles de droit commun applicables aux partages ordinaires ;
- et de celles découlant de la théorie de la mutation conditionnelle des apports
(BOI-ENR-AVS-30-10).
Les règles applicables à ces partages ressortissent en effet au régime fiscal des partages
ordinaires ou à celui des mutations à titre onéreux selon que, en droit fiscal, les biens partagés sont la propriété ou non de la société.
Il est rappelé que sont considérés comme étant la propriété de la société :
- les apports consistant en choses fongibles ;
- les biens ayant fait l'objet d'un apport à titre onéreux ;
- et les biens acquis ou créés par la société au cours de son existence, y compris les
plus-values résultant, pour les apports des associés, des constructions, améliorations et dépenses faites sur ces biens par la société ou encore de l'exploitation sociale (la plus-value naturelle, en
revanche, ne constitue pas un acquêt social).
10
En revanche, en vertu de la théorie de la mutation conditionnelle des apports, le droit fiscal
ne considère pas comme des acquêts sociaux, les biens consistant en corps certains ayant fait l'objet d'un apport à titre pur et simple. Ces apports sont en effet réputés constituer des mutations
soumises à la condition suspensive de l'attribution ultérieure des biens à un autre que l'apporteur.
20
L'application de ces principes conduit à faire une distinction entre le partage des acquêts
sociaux (cf. I § 40) et le partage des corps certains ayant fait l'objet d'un apport à titre pur et simple (cf. II § 60).
En outre, un tableau synoptique présente le régime des partages des sociétés non passibles de
l'impôt sur les sociétés (BOI-ANNX-000263).
30
Les précisions exposées sont également applicables aux groupements d'intérêt économique
(BOI-ENR-AVS-40-60-10) et aux groupements d'intérêt public (BOI-ENR-AVS-40-60-30).
I. Partage des acquêts sociaux
40
Le partage des acquêts sociaux d'une société non passible de l'impôt sur les sociétés est
soumis au droit de partage au taux de droit commun et, éventuellement, au droit de mutation à titre onéreux sur la soulte selon les règles et sous les conditions examinées au
BOI-ENR-AVS-30-20-10.
Sur les conditions d'exigibilité du droit de partage, il convient de se reporter au
BOI-ENR-AVS-30-20-10 précité. Il est précisé toutefois qu'en raison de la distinction qui doit être faite entre les acquêts sociaux et les biens apportés à titre pur et simple à la société, les
associés doivent établir que les biens partagés ont été acquis par la personne morale. L'origine de propriété peut résulter des énonciations du pacte social, si les biens dont il s'agit ont fait
l'objet d'apports à titre onéreux, des actes d'acquisition en cours d'existence et de tous autres moyens de preuve compatibles avec la procédure écrite applicable en matière d'enregistrement, s'il
s'agit d'une plus-value résultant pour les apports purs et simples, d'impenses et de constructions faites par la société ou encore de l'exploitation sociale.
Se reporter également au 3 du tableau synoptique présentant le régime des partages des
sociétés non passibles de l'impôt sur les sociétés (BOI-ANNX-000263).
50
Pour les sociétés de fait ou les sociétés en participation soumises, au moment de
leur dissolution, au régime des sociétés de personnes : se reporter au BOI-ENR-AVS-40-40.
II. Partage de corps certain ayant fait l'objet d'un apport pur et simple à la société
60
En cas de partage de corps certain ayant fait l'objet d'un apport pur et simple à la société,
le régime fiscal est différent selon que le bien est attribué à l'apporteur ou à un autre associé que l'apporteur.
A. Attribution à l'apporteur
1. Principe
70
L'apport pur et simple d'un corps certain n'opérant mutation, en droit fiscal, que sous la
condition suspensive de son attribution ultérieure à un autre que l'apporteur, l'associé qui reprend le bien qu'il avait apporté est réputé n'avoir jamais cessé d'en être propriétaire, dès lors que la
condition ne s'est pas réalisée.
Par suite, la reprise par l'apporteur d'un tel bien ne donne ouverture à aucun impôt de
mutation lorsque l'opération n'est pas sujette à publicité foncière (reprise d'un fonds de commerce par exemple).
En revanche, dès lors qu'elle est sujette à publicité foncière (reprise d'un immeuble ou d'un
droit immobilier), l'opération donne ouverture au droit d'enregistrement ou à la taxe de publicité foncière prévu par l'article 678
du code général des impôts (CGI), à l'égard des actes qui ne se trouvent ni exonérés, ni tarifés par aucune disposition.
Se reporter également au 1 du tableau synoptique présentant le régime des partages des
sociétés non passibles de l'impôt sur les sociétés (BOI-ANNX-000263).
2. Partage avec soulte
80
Lorsqu'une soulte est stipulée au profit de l'associé qui reprend son apport pur et simple de
corps certain, cette soulte est, par application de la règle de l'imputation proportionnelle (BOI-ENR-AVS-30-20-10), imputée en totalité ou pour partie sur cet apport.
Elle ne donne cependant ouverture à aucun droit ou taxe dès lors que le bien sur lequel elle
s'impute :
- supporte déjà, à un autre titre, la taxe de publicité foncière dans le cas où l'attribution
est sujette à publicité foncière ;
- ou n'est assujetti à aucun droit de mutation dans le cas contraire.
Mais la valeur du corps certain ayant déjà été déduite de la masse partagée, la soulte imputée
sur ce bien ne peut être retranchée de cette masse pour le calcul du droit de partage sous peine de double emploi.
3. Cas particuliers
a. Attribution de biens ayant acquis une plus-value
90
La plus-value acquise par un bien apporté, à la suite d'impenses ou de constructions réalisées
par la société constitue un acquêt social formant, après la dissolution, une propriété indivise entre tous les associés.
Si ce bien est attribué à l'associé qui en a fait l'apport, la plus-value est passible du
droit de mutation à titre onéreux sur les parts acquises, ou de la TVA selon le cas.
b. Attribution à un apporteur déjà désintéressé de ses droits et ayant cessé d'être associé
100
L'attribution à un associé de son apport prend, dans cette hypothèse, le caractère d'une vente
; elle est, dès lors, soumise au droit de mutation d'après la nature du bien transmis, ou à la TVA, selon le cas.
c. Retrait d'un associé équivalant à un partage partiel avec attribution en nature d'un immeuble : exemple
110
Cinq enfants ont apporté indivisément et par parts égales, à une société civile constituée à
cette fin, un domaine agricole dont ils venaient d'hériter de leur père. Plus de trois ans après cet apport, deux des enfants ont cédé leurs parts de capital aux trois autres qui sont devenus chacun
ainsi propriétaires d'un tiers du capital social. Il a été convenu que l'un des trois associés se retirerait de la société en se voyant attribuer contre annulation de ses parts le tiers en valeur du
domaine agricole. La question a été posée de savoir si, en vertu de la théorie de la mutation conditionnelle des apports, l'acte envisagé comportant partage partiel sera exonéré de tout droit
d'enregistrement à hauteur de la part de l'associé qui se retire dans l'apport initial et sera pour le surplus considéré comme une licitation donnant ouverture au droit de partage.
Le retrait envisagé ci-dessus de l'un des trois membres de la société civile moyennant
l'attribution d'un lot en nature prélevé sur le domaine agricole dont il représenterait le tiers en valeur et délimité par un document d'arpentage, s'analyserait, en principe, en un partage partiel
d'actif social que traduirait d'ailleurs la réduction du capital de la société civile corrélativement à l'annulation de l'ensemble des parts détenues par l'attributaire.
Ce partage partiel de société, qui couvre en fait le partage partiel d'un bien initialement
indivis, devrait normalement être soumis aux règles suivantes si la société relève du statut fiscal des sociétés de personnes et si, par ailleurs, l'opération ne s'accompagne pas du versement d'une
soulte résultant notamment d'une inégale répartition du passif social.
Compte tenu de la théorie de la mutation conditionnelle des apports et dans la mesure où
l'attribution serait faite en échange de parts sociales libérées, soit par l'attributaire lui-même, soit par des personnes dont il est ayant cause à titre gratuit au moyen d'un apport immobilier pur
et simple, cette attribution ne donnerait pas ouverture au droit de mutation à titre onéreux ; mais dans la mesure où elle porte sur un lot divis alors que le bien immobilier sur lequel celui-ci est
prélevé avait été apporté indivisément à la société civile, l'attribution entraînerait la perception du droit fixe prévu à
l'article 814 C du CGI.
Au cas particulier, ce droit serait donc perçu sur la fraction du lot attribué correspondant à
un apport immobilier indivis pur et simple de l'attributaire ou des personnes dont il est l'ayant cause à titre gratuit. En revanche, le surplus du même lot remis en échange de parts sociales que
l'attributaire a acquises à titre onéreux plus de trois ans après l'apport immobilier au moyen duquel elles avaient été libérées, serait regardé comme faisant l'objet d'une mutation à titre onéreux et
serait taxé en conséquence.
En l'espèce, s'agissant d'un domaine agricole ayant dépendu d'une indivision successorale
préalablement à son apport indivis à la société civile par les cinq cohéritiers, il y aurait lieu de considérer que l'attribution de caractère immobilier faite à l'associé sortant correspond à une
reprise d'apport à concurrence de sa part dans cette indivision d'origine, soit 20 % de la valeur du domaine agricole, pour la soumettre au droit fixe ci-dessus mentionné. Mais, la fraction
complémentaire du même lot, soit 13,1/3 % de la valeur du domaine, devrait en revanche, être soumise à la taxe de publicité foncière au tarif de droit commun prévus par les
articles 683 du CGI et 1594 D du CGI et aux taxes
additionnelles départementale et communale.
120
Toutefois, à condition que, depuis sa création, la société civile en cause ait été
exclusivement et constamment composée de personnes unies par les liens de parenté ou d'alliance définis à l'article 748 du CGI,
il serait admis d'assimiler globalement l'opération ci-dessus à un partage d'indivision successorale et, en conséquence, de renoncer à la perception des droits de mutation à titre onéreux normalement
exigibles. Mais, en conséquence de cette analyse et comme il est de règle en matière de partage partiel de succession ayant pour effet de lotir de manière définitive l'un au moins coïndivisaires, il
conviendrait alors de liquider la perception prévue à l'article 746 du CGI sur la valeur actuelle de l'intégralité de l'actif
indivis d'origine (éventuellement accrue des acquêts sociaux attribués à l'associé sortant à concurrence de ses droits dans la société).
Remarque : Dans les sociétés relevant du statut fiscal des sociétés de
personnes (CGI, art. 8), l'attribution divise en partage d'un immeuble au profit de l'associé qui en avait fait l'apport pur et
simple (ou des ayants cause à titre gratuit de cet associé) donne ouverture à une perception tenant lieu de l'ancienne taxe de publicité foncière
(CGI, art. 678).
130
Pour les sociétés de fait ou les sociétés en participation soumises, au moment de leur
dissolution, au régime des sociétés de personnes : se reporter au BOI-ENR-AVS-40-40.
B. Attribution à un associé autre que l'apporteur
1. Principe
140
L'attribution, à un associé autre que l'apporteur ou à un ayant cause à titre gratuit de ce
dernier, d'un corps certain qui avait été apporté à titre pur et simple, réalise la condition suspensive à laquelle était soumis l'apport et entraîne la transmission rétroactive du bien. Elle donne,
dès lors, ouverture au droit de mutation à titre onéreux sur la transmission du bien dont il s'agit, sauf application du régime de la TVA aux biens entrant dans le champ d'application de
l'article 257 du CGI.
150
Conformément au droit commun applicable aux conventions affectées d'une modalité, le droit de
mutation est calculé au tarif et d'après le régime fiscal en vigueur au moment du partage.
Remarque : Il est rappelé que le tarif immobilier est exigible si l'apport
comprend des immeubles et des meubles et si ceux-ci n'ont pas été désignés et estimés, article par article, dans l'acte de partage
(CGI, art. 735).
Par suite, un régime fiscal privilégié ou même une dispense de tout droit institué après
l'apport peut régir l'attribution du bien apporté à un autre que l'apporteur si les conditions mises à l'application de ce régime sont réunies à la date de l'attribution.
C'est ainsi que l'attribution, à un autre que l'apporteur, de biens mobiliers dont la mutation
échappe désormais à tout droit proportionnel est affranchie d'impôt.
Se reporter également au 1 du tableau synoptique présentant le régime des partages des
sociétés non passibles de l'impôt sur les sociétés (BOI-ANNX-000263).
160
En ce qui concerne la valeur imposable, le droit de mutation ou la taxe de publicité foncière
est exigible sur la valeur ou le prix total des biens attribués à un autre que l'apporteur. La valeur imposable est déterminée en se plaçant à la date de la réalisation de la condition
(CGI, art. 676), c'est-à-dire à la date du partage.
2. Partage avec soulte
170
Lorsqu'une soulte est mise à la charge d'un associé attributaire d'un corps certain apporté à
titre pur et simple par un autre associé, cette soulte est, par application du principe de l'imputation proportionnelle, imputée pour partie, sur ce bien, dont elle se trouve constituer, à due
concurrence, le prix.
Toutefois, aucun impôt sur la soulte ne peut être perçu dans cette mesure, dès lors que
l'apport est déjà assujetti en totalité au droit de vente en vertu de la théorie de la mutation conditionnelle des apports.
Cependant, la valeur de l'apport ayant déjà été retranchée de la masse partagée, la fraction
de soulte, imputée sur cet apport, ne peut être déduite de cette masse, sous peine de double emploi, pour le calcul de l'impôt de partage.
3. Cas particuliers
a. Exigibilité de l'impôt sur les échanges
180
Lorsqu'à la dissolution de la société, il est procédé au partage du fonds commun exclusivement
immobilier et que l'un des associés reçoit des immeubles apportés par un autre à qui il est attribué des immeubles apportés par le premier, l'opération est taxée comme un échange, avec ou sans soulte,
d'après les tarifs en vigueur et la valeur des immeubles à la date du partage, sous réserve de l'application de la TVA aux biens entrant dans le champ d'application de cette taxe.
b. Attribution aux héritiers ou aux donataires de l'apporteur
190
Lorsque l'attributaire a recueilli les droits sociaux en qualité d'héritier ou de donataire de
l'apporteur initial, l'attribution est réputée faite à l'apporteur lui-même et l'impôt de mutation n'est pas exigible sur la reprise de l'apport, sauf si l'opération est soumise à la formalité de
publicité foncière (cf. II-A-1 § 70). Dans ce cas, la taxe de publicité foncière ou le droit d'enregistrement s'applique aux seuls biens immobiliers.
Mais, si l'opération se traduit en fait par le partage d'un bien initialement indivis,
l'attribution de l'actif social faite séparément entraîne, en l'absence de soulte, la perception du droit de partage au taux prévu par
l'article 746 du CGI.
Remarque : Ces règles sont également applicables lorsque les biens apportés
sont attribués du vivant de l'apporteur à des donataires qui tiennent leurs droits de précédents donataires qui les avaient reçus dans le cadre d'une donation émanant de l'apporteur initial.
c. Attribution au cessionnaire de parts sociales de l'apporteur
200
L'impôt de mutation est exigible dans les conditions de droit commun si l'attributaire ou les
personnes dont il est l'ayant cause ont acquis à titre onéreux en cours de société les parts de l'associé dont les apports sont attribués. Cette acquisition, qui a eu pour objet un droit mobilier et
qui a été assujettie comme telle au droit de cession de parts sociales, est en effet indépendante de la mutation de propriété qui se réalise au moment du partage de la société.
Le droit de cession de parts sociales perçu lors de l'acquisition de celles-ci ne peut être
imputé sur l'impôt de mutation, les deux impôts frappant deux transmissions entièrement distinctes.
210
Toutefois, en vertu du 4° du I de
l'article 727 du CGI, lorsque l'attributaire a déjà acquitté le droit de mutation lors de l'acquisition des parts sociales de
l'apporteur en application de ce même article, l'impôt de mutation n'est pas exigible lors du partage.
220
Exemple :
Cas du partage d'une société civile de gestion immobilière continuée entre les descendants de
l'apporteur d'un immeuble bâti, titulaires de droits sociaux acquis à titre gratuit et d'autres acquis à titre onéreux.
Dès lors que la SCI n'a pas opté pour le régime fiscal des sociétés de capitaux, il y a lieu
normalement de distinguer entre, d'une part, l'attribution faite aux descendants de l'apporteur des fractions de l'immeuble correspondant aux parts acquises à titre gratuit par les intéressés, qui est
couverte par la perception du droit fixe prévu à l'article 680 du CGI, et, d'autre part, l'attribution du surplus de l'immeuble
correspondant à des parts sociales achetées qui doit, en principe, être soumise, comme dans tout partage de société, aux droits de mutation.
Toutefois, si les liens de parenté existant ou ayant existé entre l'apporteur de l'immeuble et
les attributaires actuels correspondent à ceux définis à à l'article 748 du CGI (membres originaires de l'indivision, conjoint,
ascendants, descendants ou ayants droit à titre universel de l'un ou de plusieurs d'entre eux), il est admis de ne pas percevoir le droit de mutation normalement exigible.
En contrepartie, le droit ou la taxe prévu à
l'article 746 du CGI est perçu sur la valeur totale de l'actif social attribué aux associés.
d. Partage d'un bien ayant fait l'objet d'un apport par des copropriétaires indivis
230
Le partage d'un tel bien lorsqu'il est fait sans soulte et qu'il a pour effet d'attribuer à
l'un des associés apporteurs la totalité du bien apporté indivisément donne ouverture, en vertu de la théorie de la mutation conditionnelle des apports, à l'impôt de mutation à concurrence de la part
acquise par l'attributaire dans le bien indivis, alors même que les autres apporteurs du bien indivis auraient été remplis de leurs droits au moyen d'autres valeurs également indivises dépendant de la
société, et notamment des acquêts sociaux (Cass. civ., 17 avril 1847 et 24 décembre 1879 ; Cass, ch. réunies, 22 décembre 1904).
Cette règle n'est applicable que si l'un des associés reçoit la totalité des biens indivis
apportés, les autres associés recevant des acquêts sociaux. Elle ne trouve pas à s'appliquer dans le cas où la répartition porte sur les biens indivis eux-mêmes.
240
Ainsi, dans une espèce où les deux copropriétaires indivis d'un immeuble et d'un fonds de
commerce avaient apporté le tout à une société et où, à la dissolution, il avait été attribué dans le partage, sans soulte ni retour, l'immeuble au premier associé, le fonds au second, il a été
reconnu que le droit de partage était seul dû dès lors que l'acte n'établissait aucune mutation d'apport entre les associés, mais se bornait à répartir entre eux, d'une manière conforme à leurs
droits, les mises constatées dans le pacte social.
e. Attribution à un associé d'une société de personnes d'un immeuble apporté par un autre associé et dont l'apport a donné
lieu à la perception de la TVA
250
Pour les immeubles achevés depuis moins de cinq ans, l'attribution de l'immeuble faisant suite
à la dissolution de la société est soumise à la TVA.
Dans le cas contraire, la sortie de l'immeuble du patrimoine de la société se trouve dans le
champ d'application des droits d'enregistrement. Toutefois, l'apport initial ayant été réalisé sous le régime de la TVA, le transfert de la propriété du bien a, de ce fait, été taxé au moment même de
l'apport. Il n'y a donc pas lieu d'appliquer la théorie de la mutation conditionnelle des apports et de réclamer à nouveau des droits de mutation au moment de la remise du bien à un autre associé que
l'apporteur initial. En conséquence, l'immeuble entrera dans la masse des biens de la société dont le partage doit donner lieu à l'application du tarif prévu à
l'article 746 du CGI sous réserve, bien entendu, de la perception des droits de mutation à titre onéreux sur la valeur des
soultes éventuelles.
f. Sociétés de fait et sociétés en participation soumises, au moment de leur dissolution, au régime des sociétés de
personnes
260
Pour les sociétés de fait ou les sociétés en participation soumises, au moment de
leur dissolution, au régime des sociétés de personnes : se reporter au BOI-ENR-AVS-40-40.
III. Exemples de taxation de partage de sociétés non passibles de l'IS
A. Exemple de partage pur et simple
1. Partage
270
A et B ont constitué une société en nom collectif à laquelle ils ont fait des apports purs et
simples égaux.
En juin N, date du partage, le fonds social est constitué des biens suivants :
- article 1 :
espèces......................................................................................................................... 100 000 €
- article 2 : immeuble d'habitation apporté par
A........................................................................250 000 €
- article 3 : fonds de commerce apporté par
B...........................................................................300 000 €
- article 4 : terre agricole apportée par
B......................................................................................550 000 €
- article 5 : fonds de commerce créé par la
société...................................................................400 000 €
__________
Total de
l'actif........................................................................................................................1 600 000 €
revenant à chaque associé pour moitié, soit 800 000 €.
Les attributions suivantes, conformes aux droits des deux associés, sont réalisées :
Lot attribué à A :
- article 2 de la
masse.................................................................................................................250 000 €
- article 4 de la
masse.................................................................................................................550 000 €
________
Ensemble........................................................................................................................ 800 000 €
Lot attribué à B :
- article 1 de la
masse................................................................................................................100 000 €
- article 3 de la
masse................................................................................................................300 000 €
- article 5 de la
masse................................................................................................................400 000 €
________
Ensemble.....................................................................................................................800 000 €
Le passif social a été acquitté antérieurement.
2. Liquidation de l'impôt (hors taxes additionnelles éventuellement exigibles)
a. Attribution de corps certains apportés à la société à titre pur et simple
280
- immeuble d'habitation (art. 2) apporté par A et attribué à A (réf. 1.1.2
du tableau synoptique présentant le régime des partages des sociétés non passibles de l'impôt sur les sociétés
(BOI-ANNX-000263))..........................................250 000 € à 0,70%
- fonds de commerce (art. 3) apporté par B et attribué à B (réf. 1.1.1 du
tableau synoptique présentant le régime des partages des sociétés non passibles de l'impôt sur les sociétés
(BOI-ANNX-000263))..........................................300 000 € (néant )
- terres agricoles (art. 4) apporté par B et attribué à A (réf. 1.2 du
tableau synoptique présentant le régime des partages des sociétés non passibles de l'impôt sur les sociétés
(BOI-ANNX-000263))..............................................................550 000 € à 2,20%
Ensemble.....................................................................................................1 100 000 €
b. Acquêts sociaux
290
Actif net
partagé.......................................................................................1 600 000 €
d'où il convient de déduire la valeur des biens figurant au II-A-2-a § 280 :
........................................................................................... 1 100 000 €
__________
Reste.............................................................................................................500 000 € à 2.50 %
B. Exemple de partage avec soulte
1. Partage
300
A et B ont constitué une société en nom collectif à laquelle ils ont fait des apports purs
et simples égaux.
En juin N, date du partage, le fonds social est constitué des biens suivants :
- article 1 :
espèces..................................................................................................................500 000 €
- article 2 :
créances..................................................................................................................150 000 €
- article 3 : fonds de commerce apporté par
A.....................................................................150 000 €
- article 4 : friches industrielles apportées par
B.................................................................250 000 €
- article 5 : immeuble d'habitation apporté par
A..................................................................150 000 €
- article 6 : terrain à bâtir acquis par la
société...................................................................... 50 000 €
- article 7 : fonds de commerce créé par la
société.............................................................350 000 €
_________
Total de
l'actif.........................................................................................................................1 600 000 €
revenant à chaque associé pour moitié, soit 800 000 €.
Les attributions suivantes, conformes aux droits des deux associés, sont réalisées :
Lot attribué à A :
- article 2 de la masse
(partie)......................................................................................................50 000 €
- article 3 de la
masse.............................................................................................................. .150 000 €
- article 4 de la
masse................................................................................................................250 000 €
- article 5 de la
masse................................................................................................................150 000 €
- article 6 de la
masse................................................................................................................. 50 000 €
- article 7 de la masse............................................
...................................................................350 000 €
_________
Ensemble...............................................................................................................................1 000 000 €
à charge de payer une soulte à B
de...................................................................................200 000 €
Reste
net..................................................................................................................................800 000 €
Lot attribué à B :
- article 1 de la
masse............................................................................................................500 000 €
- article 2 de la masse
(partie)..............................................................................................100 000 €
- soulte versée par
A................................................................................................................200 000 €
_________
Ensemble..................................................................................................................................800 000 €
2. Liquidation de l'impôt (hors taxes additionnelles éventuellement exigibles)
a. Attribution des corps certains apportés à la société à titre pur et simple
310
- fonds de commerce (art. 3) apporté par A et attribué à A (réf. 1.1.1 du
tableau synoptique présentant le régime des partages des sociétés non passibles de l'impôt sur les sociétés (BOI-ANNX-000263))...................................150 000 €
(néant )
- friches industrielles (art. 4) apporté par B et attribué à A (réf. 1.2
du tableau synoptique présentant le régime des partages des sociétés non passibles de l'impôt sur les sociétés
(BOI-ANNX-000263))...................................250 000 € à 2,20 %
- immeuble d'habitation (art. 5) apporté par A et attribué à A (réf. 1.1.2 du tableau synoptique
présentant le régime des partages des sociétés non passibles de l'impôt sur les sociétés (BOI-ANNX-000263)).........150 000 € à 0,70 %
Ensemble........................................................................................................................................550 000 €
b. Soulte
320
Elle est imputée à concurrence de :
200 000 x 50 000 / 1 000 000 = 10 000 € sur les créances comprises dans le lot de A
200 000 x 150 000 / 1 000 000 = 30 000 € sur le fonds de commerce (art 3)
200 000 x 250 000 / 1 000 000 = 50 000 € sur les friches industrielles (art 4)
200 000 x 150 000 / 1 000 000 = 30 000 € sur l'immeuble d'habitation (art 5)
200 000 x 50 000 / 1 000 000 = 10 000 € sur le terrain à bâtir (art 6)
200 000 x 350 000 / 1 000 000 = 70 000 € sur le fonds de commerce (art 7)
Taxation de la soulte
Soulte imputée sur :
Les créances (réf. 21 du tableau synoptique présentant le régime des
partages des sociétés non passibles de l'impôt sur les sociétés
(BOI-ANNX-000263))..................................................................................................................10 000 € (pas d'impôt)
Le fonds de commerce apporté par A et attribué à A (réf. 1.1.1 du tableau
synoptique présentant le régime des partages des sociétés non passibles de l'impôt sur les sociétés
(BOI-ANNX-000263))...............................................................30 000 € (pas d'impôt)
Les friches industrielles (art. 4) : déjà taxées ci-dessus au III-B-2-a §
310 sur la totalité de la valeur
(réf. 12 et 22 du tableau synoptique présentant le régime
des partages des sociétés non passibles de l'impôt sur les sociétés
(BOI-ANNX-000263))...................................................................................................................50 000 € (pas d'impôt)
L'immeuble d'habitation (art. 5) : déjà taxé ci-dessus au III-B-2-a § 310
sur la totalité de sa valeur
(réf. 112 et 22 du tableau synoptique présentant le
régime des partages des sociétés non passibles de l'impôt sur les sociétés
(BOI-ANNX-000263))...................................................................................................................30 000 € (pas d'impôt)
Le terrain à bâtir (art. 6)
....................................................................................10 000 € (pas d'impôt)
Remarque : Le terrain à bâtir entre dans le champ d'application de la TVA,
les conditions d'exigibilité de cette taxe étant supposées remplies.
Le fonds de commerce (art.
7)..............................................................................70 000 € (pas d'impôt)
Ensemble................................................................................................................200 000 €
c. Acquêts sociaux
330
Actif
net............................................................................................................1 600 000 €
d'où il convient de déduire :
La valeur des corps certains apportés à titre pur et simple ......550 000 €
Remarque : Le terrain à bâtir entre dans le champ d'application de la TVA,
les conditions d'exigibilité de cette taxe étant supposées remplies.
La soulte dans la mesure où elle est imputée sur des biens en nature autres que ceux
figurant déjà au III-B-2-a § 310, à savoir :
- sur les
créances..............................................................................10 000 €
- sur le terrain à bâtir (art.
6).............................................................10 000 €
. sur le fonds de commerce (art. 7).................................................70 000 €
TOTAL..................................................................................................640 000 €
Reste
…..............................................................................................960 000 €
Impôt exigible : 2.50 % sur 960 000 € | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-30-20-20 | https://bofip.impots.gouv.fr/bofip/3722-PGP.html/identifiant=BOI-ENR-AVS-30-20-20-20150805 | 2015-08-05 00:00:00 | 49f3e444a7bd4a7298bed841a19990d000f474a3912fb56b32598ed704ce4e65 | [
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] |
1
En application du II bis de
l'article 125-0 A du code général des impôts (CGI) et sous réserve des conventions fiscales, les produits et gains de
cession de bons ou contrats de capitalisation et placements de même nature souscrits auprès d'entreprises d'assurance établies en France sont obligatoirement soumis à un prélèvement forfaitaire
libératoire (PFL) de l'impôt sur le revenu ou sur les bénéfices lorsque ceux-ci bénéficient à des personnes qui n'ont pas leur domicile fiscal ou qui ne sont pas établies en France (sous-section 1,
BOI-RPPM-RCM-30-10-20-10).
Remarque : En application du I bis de
l'article 125 A du code général des impôts (CGI), dans sa rédaction en vigueur antérieurement au 1er janvier 2018,
les personnes physiques appartenant à un foyer fiscal dont le montant des revenus mentionnés au premier alinéa du I du même article n'excède pas, au titre d'une année, 2 000 € peuvent opter pour leur
assujettissement à l'impôt sur le revenu, à raison de ces mêmes revenus, à un taux forfaitaire de 24 %. Ces dispositions sont supprimées par
l'article
28 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 pour les faits générateurs d'imposition intervenus à compter du 1er janvier 2018. Pour prendre connaissance des
commentaires antérieurs, il convient de se reporter au BOI-RPPM-RCM-30-10-20-10 dans sa version publiée au 4 mars 2016.
Ces dispositions sont supprimées par l'article 28 de la loi n° 2017-1837 du 30 décembre 2017 de
finances pour 2018 pour les faits générateurs d'imposition intervenus à compter du 1er janvier 2018.
10
En application du 1 du II de l'article 125-0 A du CGI et du II de
l'article 125 D du CGI, les personnes physiques domiciliées fiscalement en France qui bénéficient de produits ou gains de
cession de bons ou contrats de capitalisation et placements de même nature souscrits auprès d'entreprises d'assurance établies en France ou dans un autre État membre de l'Union européenne (UE) ou
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, peuvent opter,
à raison de la fraction de ces produits ou gains attachés à des primes versées jusqu'au 26 septembre 2017, pour son imposition suivant un PFL de l'impôt sur le revenu (sous-section 2,
BOI-RPPM-RCM-30-10-20-20).
Remarque : Le caractère libératoire du prélèvement ne peut être invoqué pour les
produits qui sont pris en compte pour la détermination du bénéfice imposable d'une entreprise industrielle, commerciale, artisanale ou agricole ou d'une profession non commerciale (CGI, art. 125-0 A,
II-1).
20
Conformément au II de
l'article 125 A du CGI, les produits d'épargne solidaire dite "de partage", abandonnés au profit d'organismes d'intérêt
général mentionnés au 1 de l'article 200 du CGI, sont soumis obligatoirement à un prélèvement libératoire de l'impôt sur le
revenu (sous-section 3, BOI-RPPM-RCM-30-10-20-30).
Remarque : Le caractère libératoire du prélèvement ne peut être invoqué pour les
produits qui sont pris en compte pour la détermination du bénéfice imposable d'une entreprise industrielle, commerciale, artisanale ou agricole ou d'une profession non commerciale (CGI, art. 125 A,
V-2).
30
Enfin, sous réserve des stipulations des conventions internationales et en vertu du III de
l'article 125 A du CGI, un prélèvement au taux majoré est obligatoirement applicable aux revenus et produits des placements à revenu fixe payés par un débiteur établi ou domicilié en France, lorsque
le paiement s'effectue hors de France dans un État ou territoire non coopératif (ETNC) au sens de l'article 238-0 A du CGI
autre que ceux mentionnés au 2° du 2 bis du même article 238-0 A du CGI (sous-section 4, BOI-RPPM-RCM-30-10-20-40).
Remarque : Le caractère libératoire du prélèvement ne peut être invoqué pour
les produits qui sont pris en compte pour la détermination du bénéfice imposable d'une entreprise industrielle, commerciale, artisanale ou agricole ou d'une profession non commerciale (CGI, art. 125
A, V-2). | Bulletin officiel des finances publiques - impôts | BOI-RPPM-RCM-30-10-20 | https://bofip.impots.gouv.fr/bofip/3817-PGP.html/identifiant=BOI-RPPM-RCM-30-10-20-20191220 | 2019-12-20 00:00:00 | fb427797b4f982b7cbd91ca70ab15f370eb2dea1fbc55d4eec4fd081b553112f | [
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Les commentaires exprimés dans ce document sont retirés à compter de la date de
publication de la présente version.
Pour prendre connaissance des commentaires antérieurs, consultez la version
précédente dans l'onglet "Versions".
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" vous permet de consulter la doctrine en vigueur à une date donnée. | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000021 | https://bofip.impots.gouv.fr/bofip/3877-PGP.html/identifiant=BOI-ANNX-000021-20140627 | 2014-06-27 00:00:00 | 992320f5cc5e6cdfad36375f1e8c8a5900a746eb6755a0231c778923dcb397c9 | [
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1
Les bénéfices imposables des centres de logistique peuvent être déterminés selon des modalités
simplifiées. En effet, ces bénéfices sont, avec la garantie préalable donnée par l'administration, déterminés en fonction d'une marge bénéficiaire calculée en appliquant un pourcentage donné au
montant des charges d'exploitation courantes.
10
Les demandes de garantie a priori de l'administration doivent être adressées à la direction des
grandes entreprises (DGE), division IV, affaires juridiques, 8 rue Courtois, 93505 Pantin Cedex.
Lors de l'instruction de la demande, l'administration a bien entendu la faculté de solliciter de
l'entreprise les informations de toute nature nécessaires à une prise de décision en toute connaissance de cause.
Tout défaut de communication de ces informations peut justifier le refus de l'administration
d'accorder le régime décrit ci-avant.
20
En ce qui concerne la portée de la garantie donnée par l'administration et la procédure à suivre
cf. BOI-SJ-RES-10-n°s 1 à 80; les informations visées au n°60 concerneront bien entendu les centres de logistique.
I. Champ d'application
A. Définition
30
On considère comme « centre de logistique » une société dont le siège est en France ou un
établissement stable situé en France d'une société dont le siège est à l'étranger, qui dépend d'un groupe international contrôlé depuis la France ou l'étranger, et qui exerce au seul profit de ce
groupe des fonctions de stockage, de conditionnement, d'étiquetage ou de distribution de produits et les activités administratives liées à ces fonctions. Celles-ci sont décrites en détail au
n° 90.
40
Juridiquement, le centre de logistique peut être constitué sous la forme d'une société de
droit français ou sous la forme d'un simple établissement, sans personnalité juridique, d'une société étrangère.
50
À la différence des quartiers généraux (cf. BOI-SL-RES-30-10 ),
il ne peut être adjoint à une branche d'activité industrielle ou commerciale d'une entreprise existante afin d'éviter tout risque de confusion entre ses activités propres et celle de l'entreprise. Il
ne peut pas non plus être adjoint à une société holding.
En revanche, il peut être adjoint à un quartier général si ce mode d'organisation ne porte pas
atteinte aux principes énoncés ci-dessus.
60
Il doit s'agir d'une entité passible en France de l'impôt sur les sociétés.
70
Le centre de logistique doit agir exclusivement pour le compte des entreprises du groupe . Si
un centre de logistique fournit des services à des entreprises étrangères au groupe, les bénéfices correspondants doivent être déterminés dans les conditions de droit commun.
B. Activités éligibles
80
Les activités du centre de logistique revêtent pour l'essentiel un caractère préparatoire ou
auxiliaire et ne constituent donc pas des fonctions directement productives.
90
Ces activités concernent :
- l'achat au nom des sociétés du groupe des matières premières et des fournitures destinées à
ces sociétés ;
- l'entreposage, la gestion et le conditionnement (y compris l'emballage) de ces matières
premières et fournitures ;
- le transport et la livraison de ces matières premières et fournitures aux seules sociétés du
groupe ;
- l'entreposage, la gestion et le conditionnement (y compris l'emballage), pour compte des
sociétés du groupe, des marchandises et des produits finis de ces sociétés ;
- l'étiquetage des matières premières, fournitures, marchandises et produits visés aux alinéas
précédents, incluant l'apposition de marques de conformité aux normes européennes compte tenu de l’État de consommation finale ;
- le transport et la livraison, pour compte des sociétés du groupe, de ces marchandises et
produits finis ; à cet égard, il est précisé que le centre de logistique ne peut en aucune façon intervenir dans l'opération de vente finale de ces marchandises et produits finis ;
- la prise de commandes, la rédaction et l'envoi des confirmations de commandes sans que le
centre de logistique ne puisse en aucune façon disposer d'un droit de regard sur la commande ;
- la rédaction, l'édition et l'envoi des factures en fonction des indications communiquées par
les sociétés du groupe et sans que le centre puisse engager contractuellement les sociétés du groupe ;
- l'accomplissement de toute formalité administrative inhérente aux activités visées aux
alinéas précédents.
100
Le centre de logistique ne peut exercer que des activités à caractère préparatoire ou
auxiliaire. Il ne peut accomplir des fonctions qui sont normalement celles des unités de production ou de commercialisation du groupe. Il ne peut donc transformer des matières premières ou produits
semi-finis, ni modifier des produits finis, ni procéder en principe à l'assemblage de différents éléments composant un produit.
Exemples :
- un centre de logistique ne peut procéder à un mélange d'éléments entrant dans la composition de
produits pharmaceutiques, cosmétiques ou de parfumerie ou de produits alimentaires. Il ne peut pas non plus assembler les différents composants d'un ordinateur ;
- de même, un centre de logistique ne pourrait assurer l'embouteillage de boissons, bien que les
activités de conditionnement soient visées au n° 90.
110
Il est admis que le centre de logistique puisse acheter en son propre nom des matières
premières et des fournitures destinées aux sociétés du groupe, auprès de ces sociétés, et procéder à la vente de ces biens à ces seules sociétés.
120
Par ailleurs, à condition que les marchandises soient la propriété des autres sociétés du
groupe, il peut également effectuer pour le compte de ces sociétés, et à destination de tiers, les opérations mentionnées au n° 90 et accomplir toute formalité administrative
liée à ces opérations.
Toutefois, dans ce cas , le centre doit agir en fonction d'une relation contractuelle
préexistante entre le tiers concerné et une autre société du groupe.
130
Enfin, en cas d'envoi de factures à des personnes non membres du groupe (voir
n° 90), ces documents doivent être établis au nom de la société du groupe concernée par l'opération de vente portant sur des marchandises stockées par le centre de logistique.
Ces tiers doivent régler le montant de ces factures à la société membre du groupe avec laquelle ils ont conclu la vente et en aucun cas au centre de logistique.
C. Compétence géographique
140
La compétence du centre de logistique n'est pas en principe limitée à un secteur géographique
déterminé, même si en pratique le centre agira généralement pour une zone géographiquement limitée.
150
Compte tenu de la vocation internationale de ce type d'entité, un centre de logistique doit
rendre des services de manière prépondérante à des sociétés dont le siège est hors de France ou à des établissements situés hors de France de sociétés du groupe. Cette notion de prépondérance est
explicitée pour les quartiers généraux au BOI-SJ-RES-30-10 nos 240 à 270.
II. Modalités pratiques d'imposition à l'impôt sur les sociétés des centres de logistique
A. Détermination de la base imposable
1. Détermination des charges à prendre en compte
160
Compte tenu de la nature des services rendus par le centre et de la qualité des bénéficiaires
(entités appartenant à un même groupe), il est admis qu'il détermine son bénéfice selon des modalités simplifiées.
170
En conséquence, les centres de logistique ont la possibilité, comme les quartiers généraux,
d'obtenir a priori de l'administration l'assurance que le montant de leurs bénéfices imposables à l'impôt sur les sociétés ne sera pas remis en cause s'ils le déterminent en fonction d'une marge
bénéficiaire pour l'ensemble des activités qui relèvent des fonctions « centre de logistique », calculée en appliquant un pourcentage donné au montant des charges d'exploitation courantes.
180
Ces charges sont déterminées comme pour les quartiers généraux (cf.
BOI-SJ-RES-30-10 nos 280 à 350 pour les débours et les charges de sous-traitance notamment). Elles incluent
notamment les frais inhérents à l'entreposage, au conditionnement, au transport, à la livraison et à l'étiquetage des matières, fournitures, marchandises et produits visés
au n°90.
190
En revanche, ces charges n'incluent pas la valeur des matières premières et des fournitures
destinées aux sociétés du groupe dont les centres de logistique sont propriétaires (cf. n° 110), à moins que les fournitures ne soient nécessaires à l'exercice des activités du
centre (ex. fournitures pour le conditionnement des produits).
En conséquence, les produits ou les pertes réalisés à raison de la vente de ces matières
premières et fournitures aux sociétés du groupe sont imposés dans les conditions de droit commun.
2. Fixation du taux de marge
200
Le taux de marge retenu est fixé au cas par cas, en fonction des caractéristiques de
l'activité et de ses conditions d'exercice, au niveau qui correspond le mieux au profit qui aurait été réalisé par une entreprise indépendante dans le respect du principe de pleine concurrence. Il y a
lieu en particulier de tenir compte du fait que le centre assume ou non les pertes ou la responsabilité des produits.
210
Le taux de marge originellement admis n'est pas intangible pour toute la durée d'existence du
centre de logistique, mais fixé, dans le cadre de la procédure de négociation, pour une période qui ne pourra être inférieure à 3 ans ni supérieure à 5 ans. Il est par ailleurs susceptible d'être
modifié, avant l'expiration de ce délai, en fonction des changements intervenus dans la nature ou les conditions d'exercice des activités et à compter de l'exercice au titre duquel interviennent ces
changements. Il incombe aux entreprises titulaires des accords de signaler à l'administration de tels changements dans le délai d'un mois.
220
Si le centre de logistique est adjoint à un quartier général, le taux de marge retenu peut
être distinct de celui défini pour le quartier général.
230
La base d'imposition ainsi déterminée est considérée comme reflétant le bénéfice susceptible
d'être réalisé dans des conditions de pleine concurrence. En conséquence, la garantie de l'administration est subordonnée à la condition que le centre de logistique « facture » ses prestations sur la
base du coût majoré de la marge bénéficiaire fixée. Toute surfacturation entraînerait la constatation d'un résultat complémentaire imposable à l'impôt sur les sociétés. Une sous-facturation s'analyse
par ailleurs en un avantage occulte constituant un revenu distribué en application, selon le cas, des articles 111-c ou
115 quinquies du CGI. L'impôt de distribution serait donc exigible.
3. Détermination du résultat fiscal
240
Lors de la détermination du résultat fiscal de chaque exercice du centre de logistique, aucune
réintégration n'est à effectuer au titre des charges non déductibles.
B. Régime spécifique de l'intégration
250
Les centres de logistique sont éligibles au régime de groupe mentionné à
l'article 223 A du CGI si les conditions fixées pour l'application de ce régime sont remplies.
C. Dépôt de la déclaration de résultat et paiement de l'impôt
260
Le dépôt de la déclaration de résultats et le paiement de l'impôt relèvent des règles de droit
commun de l'impôt sur les sociétés.
Les bénéfices des centres de logistique sont imposés à l'impôt sur les sociétés au taux normal
mentionné à l'article 219-I du CGI. Il convient, le cas
échéant, d'appliquer la contribution sociale prévue à l'article 235 ter ZC du CGI.
III. Autres impôts dus par les centres de logistique
270
Le centre de logistique est redevable des autres impôts et taxes dans les mêmes conditions que
les quartiers généraux (cf. BOI-SJ-RES-30-10 ). | Bulletin officiel des finances publiques - impôts | BOI-SJ-RES-30-20 | https://bofip.impots.gouv.fr/bofip/4004-PGP.html/identifiant=BOI-SJ-RES-30-20-20120912 | 2012-09-12 00:00:00 | 1f933347e88d0dc88544927e6b322dc88569c0afd17534bab984e8ab76df14fd | [
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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 :
II. Constructions
A. Bâtiment
Valeur locative par mètre carré de superficie développée entre parois :
a. Locaux administratifs :
- Paris : 204,10 ;
- autres départements : 60,80.
b. Locaux techniques, garages, magasins :
- Paris : 105,70 ;
- autres départements : 81,80.
c. Studios de radiodiffusion (centres basse fréquence) : 108,00.
d. Studios de télévision et centres d'actualités télévisées (centres vidéo) :
- studios : 148.10 ;
- centres d'actualités télévisées (CAT) : 115,60.
e. Émetteurs :
- émetteurs de radiodiffusion : 50,00 ;
- émetteurs de télévision :
- installés en zone montagneuse d'accès difficile : 216,10 ;
- autres zones : 141,80.
f. Réémetteurs : 141,80.
g. Stations de relais hertziens :
B. Autres installations : pylônes de 20 mètres de hauteur et plus
Valeur locative par mètre de hauteur :
a. Centres à ondes métriques :
- émetteurs de télévision : 276,30 ;
- réémetteurs de télévision : 87,50.
b. Centres à ondes moyennes ou hectométriques :
- pylônes rayonnants : 117,00 ;
- pylônes supports de nappes : 99,00. | Bulletin officiel des finances publiques - impôts | BOI-BAREME-000026 | https://bofip.impots.gouv.fr/bofip/4083-PGP.html/identifiant=BOI-BAREME-000026-20150812 | 2015-08-12 00:00:00 | 70cb4f9a0cdebefa0721aed99aa578159e6ea150deba3bd5df35ccec91165d2f | [
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Actualité liée : 30/03/2020 : IS -
Modification du champ de l'exonération d'impôt sur les sociétés bénéficiant aux organismes visés aux 4° et 4° quater du 1 de l'article 207 du code général des impôts (loi n° 2015-990 du 6 août 2015
pour la croissance, l'activité et l'égalité des chances économiques, art. 74 et loi n° 2018-1021 du 23 novembre 2018 portant évolution du logement, de l'aménagement et du numérique, art. 88)
1
Antérieurement à la
loi n° 2003-1311 du 30 décembre 2003 de finances pour 2004, les différents organismes d'habitations à loyer
modéré (HLM) relevaient chacun d'un régime spécifique en matière d'impôt sur les sociétés alors même qu'ils exercent des activités similaires.
Le 4° du 1 de l'article 207
du code général des impôts (CGI) exonérait de plein droit de l'impôt sur les sociétés les offices publics d'HLM (OPHLM) et les sociétés anonymes d'HLM (SAHLM), ainsi que les unions de ces offices
et sociétés.
Par ailleurs, le 4° bis du 1 de l'article 207 du CGI exonérait de l'impôt sur les sociétés les
offices publics d'aménagement et de construction (OPAC) à raison seulement des opérations qu'ils effectuent en application de la législation sur les HLM. Ces établissements publics étaient donc
imposables dans les conditions de droit commun pour leurs opérations de construction d'immeubles ne répondant pas aux normes des HLM qu'ils peuvent effectuer à titre de prestataires de services, ou
pour toutes les opérations qui ne relèveraient pas de missions définies au code de la construction et de l'habitation (CCH).
Enfin, les sociétés d'économie mixte (SEM), non exonérées par une disposition spécifique,
étaient soumises de par leur forme de plein droit à l'impôt sur les sociétés.
10
Désormais, les organismes d'HLM et les SEM peuvent bénéficier de la même exonération d'impôt sur
les sociétés prévue par le 4° du 1 de l'article 207 du CGI pour :
- les opérations réalisées au titre du service d'intérêt général défini à
l'article L. 411-2 du CCH ainsi que les produits issus de la cession de certificats d'économies d'énergie
mentionnés à l'article L. 221-7 du code de l'énergie ;
- les produits engendrés par les locaux annexes et accessoires des ensembles d'habitations
mentionnés à l'article L. 411-1 du CCH, à la condition que ces locaux soient nécessaires à la vie
économique et sociale de ces ensembles ;
- les produits financiers issus du placement de la trésorerie de ces organismes.
La fraction du bénéfice provenant d'activités autres que celles visées ci-dessus est en
revanche soumise à l'impôt sur les sociétés.
20
Par ailleurs, le 4° quater du 1 de l'article 207 du CGI exonère d'impôt sur les sociétés les
unions d'économie sociale (UES) dont les dirigeants de droit ou de fait ne sont pas rémunérés
(loi
n° 2005-32 du 18 janvier 2005 de programmation pour la cohésion sociale, art. 110) pour :
- les activités mentionnées à
l'article L. 365-1 du CCH pour lesquelles les UES font l'objet des agréments prévus à
l'article L. 365-2 du CCH, à
l'article L. 365-3 du CCH et à
l'article L. 365-4 du CCH lorsqu'elles relèvent du service d'intérêt général défini aux neuvième et
onzième alinéas de l'article L. 411-2 du CCH ainsi que les services accessoires à ces activités ;
- les produits engendrés par les locaux annexes et accessoires des ensembles d'habitations
mentionnés à l'article L. 411-1 du CCH à la condition que ces locaux soient nécessaires à la vie économique et sociale de ces ensembles ;
- les produits financiers issus du placement de la trésorerie de ces organismes.
(30)
40
Entrent dans le champ d'application de l'exonération prévue au 4° du 1 de
l'article 207 du CGI :
- les organismes d'HLM mentionnés à
l'article L. 411-2 du CCH ;
- les SEM visées à
l'article L. 481-1 du CCH ;
- les sociétés anonymes de coordination entre les organismes d'HLM mentionnées
à l'article L. 423-1-1 du CCH ;
- les sociétés coopératives de location-attribution d'HLM mentionnées à
l'article L. 422-13 du CCH.
Remarque : Le régime de la location-attribution a été supprimé par la
loi n° 71-580 du 16 juillet 1971 relative aux habitations à loyer modéré. Il ne subsiste plus que
pour la liquidation des opérations en cours au moment de son abrogation, en vertu des dispositions de
l'article D. 422-34 du CCH et de
l'article D. 422-36 du CCH. Seules les opérations existant au 17 juillet 1971 se rapportant à la gestion
de logements locatifs à loyers plafonnés destinés à des personnes dont les revenus sont soumis à des conditions de ressources, sont susceptibles d'entrer dans le champ d'application de l'exonération
prévue au 4° du 1 de l'article 207 du CGI et ce jusqu'au terme des contrats de prêts que les sociétés anonymes coopératives de location-attribution d'HLM auraient conclus pour la réalisation de ces
immeubles.
50
Remarque : Par mesure de simplification, et sauf mention expresse contraire,
les termes d'organismes d'HLM mentionnés dans la présente sous-section comprennent tous les organismes pouvant bénéficier de l'exonération d'impôt sur les sociétés en application du 4° du 1 de
l'article 207 du CGI.
60
Par ailleurs, entrent dans le champ d'application de l'exonération d'impôt sur les sociétés
prévue au 4° quater du 1 de l'article 207 du CGI, les unions d'économie sociale visées à l'article L. 365-1
du CCH et dont les dirigeants de droit ou de fait ne sont pas rémunérés
(loi
n° 2005-32 du 18 janvier 2005 de programmation pour la cohésion sociale, art. 110).
70
Remarque : La description des activités des différents organismes de logement
social figurant aux § 80 et suivants n'est pas exhaustive. Il convient ainsi de se reporter à la législation en vigueur afin de déterminer précisément les activités propres à chaque organisme.
I. Organismes d'HLM mentionnés à l'article L. 411-2 du CCH
80
L'article L. 411-2 du CCH précise que les organismes d'habitations à loyer modéré (HLM) comprennent les
offices publics de l'habitat, les sociétés anonymes d'HLM (SAHLM), les sociétés anonymes coopératives de production d'HLM, les sociétés anonymes coopératives d'intérêt collectif d'HLM, les fondations
d'HLM, les sociétés de coordination mentionnées à l'article L. 423-1-2 du CCH et les sociétés de vente
d'HLM mentionnées à l'article L. 422-4 du CCH.
90
Remarque : Les sociétés anonymes de crédit immobilier (SACI) ne figurent plus
parmi les organismes d'HLM énumérés à l'article L. 411-2 du CCH, conformément à
l'article
2 de l'ordonnance n° 2006-1048 du 25 août 2006 relative aux sociétés anonymes coopératives d'intérêt collectif pour l'accession à la propriété (ratifiée par la
loi n° 2006-1615 du 18 décembre 2006 ratifiant l'ordonnance n° 2006-1048 du 25 août 2006
relative aux sociétés anonymes coopératives d'intérêt collectif pour l'accession à la propriété).
A. Les offices publics de l'habitat
100
Les offices publics de l'habitat sont des établissements publics à caractère industriel et
commercial institués par l'ordonnance n° 2007-137 du 1er février 2007 relative aux offices publics de
l'habitat. Ils se sont substitués aux OPAC ainsi qu'aux OPHLM, sans que cette transformation donne lieu à la création de nouvelles personnes morales
(ordonnance n°
2007-137 du 1er février 2007, art. 6).
110
Conformément à
l'article L. 421-1 du CCH, les offices publics de l'habitat ont notamment pour objet :
- de réaliser des opérations concourant à la réalisation de logements destinés à la location,
aux conditions prévues par l'article L. 831-1 du CCH et
l'article L. 411-1 du CCH ;
- de réaliser pour leur compte ou pour le compte de tiers toutes les opérations foncières ou
d'aménagement prévues par le code de l'urbanisme et le CCH ;
- de gérer les immeubles à usage principal d'habitation appartenant à des organismes d'HLM, à
des SEM, à l'État, aux collectivités territoriales, à des organismes sans but lucratif, aux sociétés civiles immobilières (SCI) dont les parts sont détenues à au moins 99 % par une association agréée,
ainsi que les immeubles réalisés par l'ensemble de ces organismes en vue de l'accession à la propriété ;
- de réaliser, en qualité de prestataire de services, des opérations portant sur tout immeuble
à usage principal d'habitation ;
- de réaliser, rénover ou acquérir et améliorer en vue de leur revente des logements sous
certaines conditions ;
- d'assister à la maîtrise d'ouvrage ;
- de réaliser différentes opérations en vue de la location-accession ;
- d'acquérir et donner en location à des organismes agréés des hôtels meublés ou non destinés
à l'hébergement temporaire de personnes en difficulté ;
- de construire ou acquérir, aménager, gérer ou donner en gestion des résidences hôtelières à
vocation sociale.
À titre subsidiaire, ils peuvent également réaliser différentes prestations de services pour
le compte de l'État, de collectivités locales, d'établissements publics, d'associations, ou encore d'autres organismes d'HLM.
B. Les sociétés anonymes d'HLM (SAHLM)
120
Conformément à
l'article L. 422-2 du CCH, les SAHLM ont notamment pour objet :
- de réaliser des opérations concourant à la réalisation de logements destinés à la location ;
- de gérer des immeubles appartenant à d'autres organismes d'HLM et des immeubles à usage
principal d'habitation appartenant à l'État, aux collectivités territoriales ou à leurs groupements, à des SEM de construction et de gestion de logements locatifs sociaux, à des organismes à but non
lucratif ou aux SCI dont les parts sont détenues à au moins 99 % par une association agréée ;
- de réaliser pour leur compte ou pour le compte de tiers toutes les opérations foncières ou
d'aménagement prévues par le code de l'urbanisme et le CCH ;
- de réaliser, rénover ou acquérir et améliorer en vue de leur revente des logements sous
certaines conditions ;
- d'assister à la maîtrise d'ouvrage ;
- de réaliser différentes opérations en vue de la location-accession ;
- d'acquérir et donner en location à des organismes agréés des hôtels destinés à l'hébergement
temporaire de personnes en difficulté.
À titre subsidiaire, elles peuvent également réaliser des prestations de services pour le
compte notamment de l'État, de collectivités locales, d'établissements publics, d'associations, d'autres organismes d'HLM.
Elles peuvent en outre :
- gérer, en qualité d'administrateurs de biens, des logements ou être syndics dans des
copropriétés en difficulté ;
- acquérir des lots en vue de leur revente dans ces copropriétés ;
- réaliser des hébergements de loisirs à vocation sociale dans les conditions prévues à
l'article L. 421-1 du CCH ;
- prendre à bail des logements vacants pour les donner en sous-location à des personnes
physiques ;
- réaliser en vue de leur vente à des associations agréées ou aux SCI dont les parts sont
détenues à au moins 99 % par ces associations, des immeubles à usage principal d'habitation destinés à la location ;
- réaliser des prestations de service pour le compte de ces dernières ;
- réaliser des opérations de conception, réalisation, entretien ou maintenance d'équipements
hospitaliers ou médico-sociaux pour les besoins d'un établissement public de santé.
C. Les sociétés anonymes coopératives de production d'HLM
130
Remarque : Les sociétés coopératives de location-attribution d'HLM mentionnées
à l'article L. 422-13 du CCH se voient appliquer le même régime fiscal que les sociétés anonymes
coopératives de production d'habitations à loyer modéré.
140
Elles ont notamment pour objet, en application de
l'article L. 422-3 du CCH, d'assister, à titre de prestataires de services, des personnes physiques des
sociétés de construction constituées pour la réalisation et la gestion d'immeubles, à usage d'habitation ou à usage professionnel et d'habitation ou destinés à cet usage, en accession à la propriété,
des sociétés d'habitat participatif.
Dans certaines conditions fixées par leurs statuts, elles peuvent également :
- réaliser, acquérir ou améliorer en vue de leur revente des logements ;
- réaliser différentes opérations en vue de la location-accession ;
- réaliser des lotissements ;
- réaliser des hébergements de loisirs à vocation sociale ;
- acquérir et donner en location des hôtels destinés à l'hébergement temporaire de personnes
en difficulté ;
- réaliser pour leur compte ou pour le compte de tiers toutes les opérations foncières ou
d'aménagement prévues par le code de l'urbanisme ;
- réaliser des ventes en l'état futur d'achèvement ;
- réaliser des logements dans le cadre de sociétés de construction de type société civile
immobilière ou société civile de construction-vente ;
- contracter des contrats de construction de maisons individuelles ;
- contracter des contrats de prestation de services (sous réserve d'actualisation de leurs
clauses-types).
À titre subsidiaire, elles peuvent également réaliser des prestations de services pour le
compte notamment de l'État, de collectivités locales, d'établissements publics, d'associations ou d'autres organismes d'HLM.
D. Les sociétés anonymes coopératives d'intérêt collectif d'HLM (SCIC d'HLM)
150
L'article L. 422-3-2 du CCH précise que les SCIC d'HLM, exercent les mêmes compétences que les sociétés
anonymes coopératives de production d'HLM.
160
Les SCIC sont des sociétés anonymes ou des sociétés à responsabilité limitée à capital
variable régies, sous réserve des dispositions de la
loi n° 47-1775 du 10 septembre
1947 portant statut de la coopération, par le code de commerce. Elles ont pour objet la production ou la fourniture de biens et de services d'intérêt collectif, qui présentent un caractère
d'utilité sociale.
170
Par rapport au statut de droit commun des SCIC, les SCIC d' HLM se caractérisent par le fait
qu'elles sont obligatoirement des sociétés anonymes, que la participation des collectivités locales au capital n'est pas plafonnée, et qu'elles ne sont pas soumises à la procédure d'agrément prévue
pour les SCIC.
180
Enfin, les sociétés anonymes coopératives de production d'HLM et les sociétés anonymes
coopératives d'HLM de location-attribution mentionnées à l'article L. 422-13 du CCH peuvent décider de
se transformer en société anonyme coopérative d'intérêt collectif d'HLM. Cette décision n'entraîne pas la création d'une personne morale nouvelle. À peine de nullité, la décision de transformation
doit être agréée par le ministre chargé de la construction et de l'habitation (CCH, art. L. 422-3-2).
E. Les fondations d'HLM
190
La fondation est l'acte par lequel une ou plusieurs personnes physiques ou morales décident
d'affecter irrévocablement des biens, droits ou ressources à la réalisation d'une œuvre d'intérêt général et à but non lucratif. Les fondations sont soumises aux dispositions de la
loi n° 87-571 du 23 juillet 1987 modifiée sur le développement du mécénat.
200
L'activité des fondations d'HLM est définie par le décret qui les déclare d'utilité publique
(CCH, art. L. 422-1).
Leur objet peut consister, par exemple, à fournir des logements salubres et à loyers
restreints à des personnes de condition modeste, à améliorer les conditions de vie, en matière de logement, de personnes de faibles ressources, apporter une aide aux familles rencontrant des
difficultés de logement en les accueillant temporairement, ou à assurer et favoriser le logement des plus démunis.
F. Les sociétés de coordination mentionnées à l'article L. 423-1-2 du CCH
205
Une société de coordination est une société anonyme agréée en application de
l'article L. 422-5 du CCH, qui peut prendre la forme d'une société anonyme mentionnée à
l'article L. 225-1 du code de commerce ou d'une société anonyme coopérative à capital variable, régie par les dispositions de
l'article L. 423-1-2 du CCH ainsi que par les dispositions non contraires de la
loi n° 47-1775 du 10
septembre 1947 portant statut de la coopération, du code civil et du code de commerce.
La société de coordination a pour objet pour les membres autres que les collectivités
territoriales et leurs groupements :
- d'élaborer le cadre stratégique patrimonial et le cadre stratégique d'utilité sociale
mentionnés à l'article L. 423-1-1 du CCH ;
- de définir la politique technique des associés, la politique d'achat des biens et
services, hors investissements immobiliers, nécessaires à l'exercice par les associés de leurs activités ainsi que sa mise en œuvre ;
- de développer une unité identitaire des associés et de définir des moyens communs de
communication, notamment par la création ou la licence de marques et de signes distinctifs ;
- d'organiser, afin de mettre en œuvre ses missions, la mise à disposition des ressources
disponibles par voie, notamment, de prêts et d'avances et, plus généralement, par la conclusion de toute convention visant à accroître la capacité d'investissement des associés. Les prêts et avances
consentis sont soumis au régime de déclaration mentionné à l'article L. 423-15 et à
l'article L. 423-16 du CCH ;
- d'appeler les cotisations nécessaires à l'accomplissement de ses missions, de prendre les
mesures nécessaires pour garantir la soutenabilité financière du groupe ainsi que de chacun des organismes qui le constituent, autres que les collectivités territoriales et leurs groupements ;
- d'assurer le contrôle de gestion des associés, d'établir et de publier des comptes
combinés et de porter à la connaissance de l'organe délibérant les documents individuels de situation de ses associés mentionnés à
l'article L. 365-2 du CCH, à
l'article L. 411-2 du CCH et à
l'article L. 481-1 du CCH.
À la demande de ses associés, la société de coordination peut notamment avoir également pour
objet :
- de mettre en commun des moyens humains et matériels au profit de ses actionnaires ;
- d'assister, comme prestataire de services, ses actionnaires organismes d'HLM et sociétés
d'économie mixte agréées en application de l'article L. 481-1 du CCH dans toutes les interventions de ces derniers sur des immeubles qui leur appartiennent ou qu'ils gèrent.
G. Les sociétés de vente d'HLM mentionnées à l'article L. 422-4 du CCH
207
Une société de vente d'HLM est une société anonyme ou une société anonyme coopérative agréée
en application de l'article L. 422-5 du CCH qui a pour seul objet l'acquisition et l'entretien de biens
immobiliers appartenant à des organismes mentionnés aux deuxième à quatrième alinéas de l'article L. 411-2 du
CCH, à des SEM agréées en application de l'article L. 481-1 du CCH et à des organismes qui
bénéficient de l'agrément relatif à la maîtrise d'ouvrage prévu à l'article L. 365-2 du CCH, en vue de la
vente de ces biens.
Les logements sociaux qu'elle détient sont gérés par des organismes d'HLM, des SEM agréées
en application de l'article L. 481-1 du CCH et des organismes qui bénéficient de l'agrément relatif à la maîtrise d'ouvrage prévu à l'article L. 365-2 du CCH.
II. Sociétés d'économie mixte mentionnées à l'article L. 481-1 du CCH
210
Sont visées toutes les SEM qui réalisent des opérations au titre du service d'intérêt général
défini à l'article L. 411-2 du CCH, et qui versent en conséquence, au titre de leur activité de location
sociale, une cotisation à la Caisse de Garantie du Logement Locatif Social (CGLLS) en application de
l'article L. 452-4 du CCH.
III. Sociétés anonymes de coordination mentionnées à l'article L. 423-1-1 du CCH
220
Des organismes d'HLM peuvent créer entre eux, en vue de favoriser leur
coopération, une société anonyme ayant pour objet, dans le cadre de projets que ses actionnaires mènent en commun :
- d'assister, comme prestataire de services, ses actionnaires organismes
d'HLM dans toutes interventions de ces derniers sur des immeubles qui leur appartiennent ou qu'ils gèrent ;
- de gérer des immeubles appartenant à ses actionnaires organismes d'HLM ;
- de gérer des immeubles appartenant à d'autres organismes d'HLM et des
immeubles à usage principal d'habitation appartenant à l'État, aux collectivités territoriales ou à leurs groupements, à des SEM de construction et de gestion de logements locatifs sociaux, à des
organismes à but non lucratif ou aux sociétés civiles immobilières dont les parts sont détenues à au moins 99 % par une association agréée ;
- de réaliser toutes les interventions foncières, les actions ou opérations
d'aménagement prévues par le code de l'urbanisme et le CCH.
Dans le même cadre, elle peut également avoir pour objet, après y avoir été
spécialement agréée par décision administrative, d'exercer certaines des compétences énumérées au troisième alinéa et suivants de
l'article L. 422-2 du CCH et qui sont communes aux organismes publics et aux SAHLM.
Remarque : Conformément au troisième alinéa du V de
l’article
81 de la loi n° 2018-1021 du 23 novembre 2018 portant évolution du logement, de l'aménagement et du numérique, les dispositions de
l'article L. 423-1-1 du CCH demeurent applicables dans leur rédaction antérieure à la présente loi aux
sociétés anonymes agréées en application de ces dispositions à la date de promulgation de ladite loi.
IV. Unions d'économie sociale visées à l'article L. 365-1 du CCH
230
Les activités des UES susceptibles de bénéficier de l'exonération d'impôt sur les sociétés
prévue au 4° quater du 1 de l'article 207 du CGI sont celles mentionnées à
l'article L. 365-1 du CCH pour lesquelles les UES font l'objet des agréments prévus à
l'article L. 365-2 du CCH, à
l'article L. 365-3 du CCH et à
l'article L. 365-4 du CCH, lorsqu'elles relèvent du service d'intérêt général défini aux neuvième et
onzième alinéas de l'article L. 411-2 du CCH ainsi que les services accessoires à ces activités.
240
Pour bénéficier de l'exonération d'impôt sur les sociétés prévue au 4° quater du 1 de l'article 207 du CGI, les UES ne doivent pas rémunérer
leurs dirigeants de droit ou de fait. Par rémunération, il convient d'entendre le versement de sommes d'argent ou l'octroi de tout autre avantage consenti par l'organisme ou l'une de ses filiales.
Sont notamment visés les salaires, honoraires et avantages en nature.
250
Les UES sont ainsi exonérées au titre des opérations de construction, acquisition,
amélioration, attribution et gestion de logements locatifs à loyers plafonnés lorsqu'elles sont destinées à des personnes dont les revenus sont inférieurs à des plafonds fixés par l'autorité
administrative et lorsque ces opérations relèvent du service d'intérêt général défini à l'article L. 411-2 du CCH.
Remarque : Pour la définition des opérations réalisées au titre du service
d'intérêt général, il convient de se reporter au BOI-IS-CHAMP-30-30-10-15 au I § 20 et suivants.
260
Les UES sont également exonérées au titre des produits engendrés par les locaux annexes et
accessoires des ensembles d'habitations mentionnés à l'article L. 411-1 du CCH. Ainsi, pour la définition
des opérations relatives aux locaux annexes et accessoires des ensembles d'habitation entrant dans le champ d'application de l'exonération prévue au 4° quater du 1 de
l'article 207 du CGI, il convient de se reporter au
BOI-IS-CHAMP-30-30-10-15 au II § 380 et suivants.
270
Enfin, la définition des produits financiers issus du placement de la trésorerie des UES
entrant dans le champ d'application de l'exonération prévue au 4° quater du 1 de l'article 207 du CGI est précisée au BOI-IS-CHAMP-30-30-10-15 au
III § 440 et suivants.
(280 - 740)
Remarque : Les commentaires du II § 280 à 740 relatifs aux opérations
exonérées sont transférés au BOI-IS-CHAMP-30-30-10-15. Pour prendre connaissance des commentaires antérieurs du II § 280 à 740, il convient de consulter la version précédente dans l'onglet « version »
du présent document. | Bulletin officiel des finances publiques - impôts | BOI-IS-CHAMP-30-30-10-10 | https://bofip.impots.gouv.fr/bofip/4324-PGP.html/identifiant=BOI-IS-CHAMP-30-30-10-10-20200330 | 2020-03-30 00:00:00 | f62970f505261e2c8c7b7399eba355f1a62d56f3767175100980a13f5d459ced | [
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1
En application des I à V de
l'article 199 terdecies-0 A du code général des impôts (CGI), les personnes physiques fiscalement domiciliées en
France bénéficient, sous certaines conditions, d'une réduction d'impôt sur le revenu, dite réduction d'impôt « Madelin ».
Ce dispositif s'applique, sous certaines conditions, aux versements effectués
jusqu'au 31 décembre 2016 au titre des souscriptions au capital d'entreprises non cotées sur un marché réglementé, répondant à la définition des "petites entreprises" au sens du droit de l'Union
européenne, créées depuis moins de cinq ans et en phase de démarrage, d'amorçage ou d'expansion. La réduction d'impôt s'applique aussi bien aux souscriptions directes qu'à celles effectuées par
l'intermédiaire d'une société holding.
Cette réduction est égale à 18 % des versements effectués au titre de la souscription en
numéraire au capital initial ou aux augmentations de capital des entreprises entrant dans le champ d'application du dispositif.
Les versements sont retenus dans la limite annuelle de 50 000 euros pour une personne seule et
de 100 000 euros pour des époux ou partenaires liés par un pacte civil de solidarité soumis à imposition commune.
La fraction des versements excédant cette limite ouvre droit à la réduction d'impôt sur le
revenu au cours des quatre années suivant celle du premier versement, sous les plafonds annuels précités.
Enfin, il est précisé que conformément aux dispositions de
l’article
75 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, le montant de la réduction d’impôt qui excède le montant du plafonnement global des avantages fiscaux mentionné au premier
alinéa du 1 de l’article 200-0 A du CGI peut être reporté sur l’impôt sur le revenu dû au titre des années suivant la
première année au cours de laquelle le contribuable bénéficie de la réduction d'impôt jusqu’à la cinquième inclusivement. Cette disposition s’applique à la réduction d'impôt ouverte par les versements
afférents aux souscriptions effectuées à compter du 1er janvier 2013.
10
Le présent titre présente successivement :
- le champ d'application du dispositif (chapitre 1,
BOI-IR-RICI-90-10) ;
- le calcul de la réduction d'impôt (chapitre 2,
BOI-IR-RICI-90-20) ;
- les conditions et modalités de remise en cause de l'avantage fiscal (chapitre 3,
BOI-IR-RICI-90-30) ;
- les obligations déclaratives des sociétés et des souscripteurs (chapitre 4,
BOI-IR-RICI-90-40). | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-90 | https://bofip.impots.gouv.fr/bofip/4374-PGP.html/identifiant=BOI-IR-RICI-90-20140509 | 2014-05-09 00:00:00 | d2a70023e4939f8ec557a3fea10ed1ff6dee193ff683fe13fd0be71a67d78dc0 | [
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] |
1
La
loi n° 65-566 du 12 juillet 1965
modifiant l'imposition des entreprises et des revenus de capitaux mobiliers, qui a aménagé le régime des fusions, a laissé subsister la dualité antérieure, de sorte que les fusions peuvent être
placées soit sous le régime de droit commun, soit sous le régime spécial institué par la loi susvisée et codifié à l'article 210
A du code général des impôts (CGI), à l'article 210 B du CGI et à
l'article 210 C du CGI.
Il est précisé dès à présent que l'application du régime spécial présente un caractère
facultatif. En outre, l'option pour le régime de droit commun au regard de l'impôt sur les sociétés ne fait pas obstacle à l'application des dispositions du régime spécial relatives aux droits
d'enregistrement et à I'exonération de l'attribution, gratuite des titres représentatifs de l'apport.
10
Dans les développements suivants, il sera traité :
- du principe et du champ d'application du régime de droit commun (section 1,
BOI-IS-FUS-10-10-10) ;
- des conséquences de son choix en matière d'impôt sur les sociétés en régime de droit commun
(section 2, BOI-IS-FUS-10-10-20). | Bulletin officiel des finances publiques - impôts | BOI-IS-FUS-10-10 | https://bofip.impots.gouv.fr/bofip/4444-PGP.html/identifiant=BOI-IS-FUS-10-10-20181003 | 2018-10-03 00:00:00 | 48a4c67f6eada52c737215bbb77a9af545515d0e78da9cb62f52d5a80dbb6b50 | [
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] |
1
Le bénéfice net défini à
l'article 38 du code général des impôts (CGI) est établi sous déduction des charges engagées par les entreprises, conformément
aux dispositions de l'article 39 du CGI.
Ces dispositions sont communes à l'ensemble des entreprises, quel que soit leur
régime d'imposition, et font l'objet d'une étude dans la division Charges de la série BIC (BOI-BIC-CHG).
Toutefois, certaines règles spécifiques affectent les entreprises passibles de
l'impôt sur les sociétés. Les charges financières, qui sont l'objet de nombreuses dispositions, sont traités dans un titre dédié (BOI-IS-BASE-35).
Sont ainsi étudiés sous le présent titre les charges diverses, autre que
financières :
- les frais d'acquisition de titres de participation (chapitre 1,
BOI-IS-BASE-30-10) ;
- les rémunérations des dirigeants (chapitre
2, BOI-IS-BASE-30-20) ;
- les dettes salariales engagées par les groupements d'employeurs (chapitre 3, BOI-IS-BASE-30-30) ;
- les bonis ristournés aux sociétaires d'organismes coopératifs, mutualistes et
similaires (chapitre 4, BOI-IS-BASE-30-40). | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-30 | https://bofip.impots.gouv.fr/bofip/4484-PGP.html/identifiant=BOI-IS-BASE-30-20130408 | 2013-04-08 00:00:00 | 60fdff25a25b5a7b81ac1ce83fe800f44c7a369483a4abbd22db95158269d186 | [
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] |
I. Champ d'application de la méthode optionnelle
A. Principe
1
Sur option prévue au b de
l'article 74 du code général des impôts (CGI), les exploitants soumis au régime simplifié d'imposition (RSI) peuvent évaluer
selon une méthode forfaitaire leurs stocks d'animaux, de produits finis et de produits en cours de fabrication, à l'exception des matières premières et des avances aux cultures.
10
Lorsque l'option prévue au b
de l'article 74 du CGI est exercée, les animaux, qu'ils soient achetés ou nés sur l'exploitation, ainsi que les produits finis et les produits en cours de fabrication sont évalués selon une
méthode simplifiée consistant à appliquer une décote forfaitaire, fixée par l'article
38 sexdecies JC
de l'annexe III au CGI, au cours du jour à la date de l'inventaire.
20
À défaut de cours du jour à la clôture de l'exercice, il convient de rechercher la valeur
probable de réalisation. Celle-ci peut être déterminée soit en partant du dernier cours connu et en l'actualisant pour tenir compte de la tendance du marché depuis cette date, soit par comparaison
avec un produit de qualité semblable.
30
Lorsque pour un produit donné (porc de 60 kg par exemple), il n'existe pas de cours, la valeur à
retenir peut être calculée à partir des cours des produits commercialisés aux stades immédiatement antérieur et ultérieur (au cas particulier, on retiendra le porcelet de 25 kg et le porc charcutier
de 80 kg).
Exemple : Un éleveur possède, le 31 décembre de l'année N, une bande de porcs,
d'un poids moyen unitaire de 60 kg, en cours d'engraissement.
Comme il n'existe pas de cours pour de tels animaux, l'éleveur peut déterminer leur valeur en partant, d'une part, du cours du porcelet de 25 kg au 31 décembre de l'année N (soit, par exemple, 30 €
par porcelet) et, d'autre part, du prix du porc charcutier de 80 kg à cette même date (soit, par exemple, 60 € par porc charcutier).
La valeur du porc de 60 kg est arbitrée à :
30 € + [(60 – 25) x (60 € – 30 €) / (80 – 25) ] = 49,09 €.
40
S'agissant des produits en cours de fabrication, dès lors que, pour ces produits, il n'existe
généralement pas de cours du jour, il convient de retenir, par mesure de simplification, uniquement la valeur du produit avant les opérations de transformation.
C'est ainsi, par exemple, qu'en ce qui concerne le fromage en cours d'affinage, on retient la
valeur du lait qui a été nécessaire à la fabrication du fromage à l'exclusion de tous autres ingrédients.
50
L'option pour la méthode forfaitaire d'évaluation des stocks fait obstacle à la
comptabilisation d'une provision pour dépréciation dès lors que les baisses de cours éventuellement constatées à la clôture d'un exercice sont déjà prises en compte au travers du mode de valorisation
forfaitaire (cf. BOI-BA-BASE-20-30-20-II).
B. Conditions d'exercice de l'option
60
L'article 38 sexdecies JC de l'annexe III au CGI prévoit que l'option pour la méthode forfaitaire
d'évaluation des stocks doit être exercée dans le délai de déclaration du résultat du premier exercice auquel elle s'applique.
Elle doit être formulée au moyen d'une note rédigée sur papier libre, annexée à cette
déclaration.
C. Stocks concernés
70
L'option concerne l'ensemble des stocks d'animaux, de produits finis et de produits en cours
de fabrication détenus par l'exploitant à la date de clôture du premier exercice auquel elle s'applique, quelle que soit l'année au titre de laquelle ces stocks ont été acquis ou obtenus.
Il est rappelé que les matières premières et les avances aux cultures sont exclues du
dispositif.
D. Portée de l'option
80
L'option est valable pour cinq exercices, tant que le contribuable est soumis au régime
simplifié d'imposition. Elle produit ses effets pour la détermination du résultat de l'exercice au titre duquel elle est exercée et des quatre exercices suivants.
90
L'option se reconduit tacitement par période de cinq exercices, sauf décision contraire
notifiée au service des impôts dans le délai de dépôt de la déclaration des résultats du dernier exercice de chaque période d'option.
100
Si les biens demeurent en stock pendant plusieurs années, leur évaluation doit être révisée à
la clôture de chaque exercice.
110
Lorsque, au terme de la période d'option pour la méthode forfaitaire d'évaluation,
l'exploitant soumis au régime simplifié d'imposition ne reconduit pas cette option, il est admis que les stocks détenus à la date du changement de méthode d'évaluation soient repris pour la même
valeur s'ils figurent dans les inventaires suivants.
Cette valeur demeure alors inchangée jusqu'à la vente.
E. Mécanisme d'écrêtement des variations de prix
120
L'article 38 sexdecies JC de l'annexe III au CGI prévoit un mécanisme correcteur destiné à éviter une trop
forte fluctuation des résultats due à de brusques variations conjoncturelles des cours.
Ainsi, lorsque les prix à retenir aux dates d'ouverture et de clôture d'un même exercice ont
varié, dans le sens de la hausse ou de la baisse, de plus de 20 %, cette variation peut être limitée à 20 %.
130
L'écrêtement des variations de prix s'applique en principe de plein droit.
Toutefois, l'exploitant peut y renoncer.
L'option pour cette renonciation s'effectue dans les mêmes conditions et pour la même durée
que l'option pour la méthode forfaitaire d'évaluation (cf. I-B et I-D).
140
Les exploitants qui n'ont pas renoncé à l'écrêtement doivent vérifier, à la clôture de chaque
exercice, que le prix « normal » d'inscription des produits et animaux en stocks ne s'écarte pas de plus du pourcentage, donné par
l'article 38 sexdecies JC de l'annexe III au CGI, du prix retenu à l'ouverture du même exercice pour des
produits ou animaux de même catégorie.
Dans le cas contraire, la valeur des stocks doit être limitée à cette variation positive ou
négative, selon le cas, de la valeur retenue à l'ouverture de l'exercice.
Bien entendu, ces comparaisons ne doivent pas être effectuées produit par produit, ou animal
par animal, mais par catégories de produits comparables figurant dans les stocks à l'ouverture et à la clôture de l'exercice (exemples : fruits de qualité et de calibre donnés, animaux de même espèce
et dont le cours unitaire au kg ou à la tête est comparable, etc.).
Par ailleurs, il est précisé que l'écrêtement consiste à comparer les valeurs d'inscription
(c'est-à-dire après application de la décote forfaitaire) des produits et non directement les cours du jour (cette dernière solution pourrait en effet conduire à des résultats anormaux en cas de
variations successives des cours dans des sens différents).
150
Exemple 1 : Le stock au 31 décembre de l'année N d'une exploitation de
polyculture comporte, notamment, des porcs charcutiers.
L'élevage porcin n'a été annexé à l'exploitation de polyculture qu'au cours de l'année N.
Le mécanisme correcteur ne peut pas s'appliquer puisqu'aucun porc charcutier ne figurait en stock au 1er janvier de l'année N.
Exemple 2 : Le stock au 31 décembre de l'année N d'une exploitation de
polyculture comporte, notamment, des porcs charcutiers. Le stock de porcs charcutiers se présente comme suit :
- 1er janvier de l'année N : 40 porcs d'un poids unitaire moyen de 100 kg ;
- 31 décembre de l'année N : 50 porcs d'un poids unitaire moyen de 70 kg ;
- 31 décembre de l'année N+1 : 60 porcs d'un poids unitaire moyen de 80 kg.
Quant aux cours TTC (on suppose que l'exploitant n'a pas choisi de tenir sa comptabilité « hors
taxe »), ils ont varié de la manière suivante :
- 1er janvier de l'année N : 1,25 € le kilogramme de viande nette ;
- 31 décembre de l'année N : 2 € le kilogramme ;
- 31 décembre de l'année N+1 : 1,55 € le kilogramme.
L'exploitant n'a pas renoncé à l'application du mécanisme d'écrêtement. De ce fait, les prix (du
kilogramme de viande nette) à retenir pour l'évaluation du stock sont déterminés ainsi :
Date
Valeur normale d'inscription
(cours x 80 %)
Valeurs « encadrantes » résultant de l'écrêtement
Valeurs à retenir
Minimum :
Prix au 1er janvier x 80 %
Maximum :
Prix au 1er janvier x 120 %
1er janvier N
1,25 € x 80 % = 1 €
-
-
1 €
31 décembre N
2 € x 80 % = 1,6 €
1 € x 80 % = 0,80 €
1 € x 120 % = 1,20 €
1,20 €
31 décembre N+1
1,55 € x 80 % = 1,24 €
1,20 € x 80 % = 0,96 €
1,20 € x 120 % = 1,44 €
1,24 € (1)
Calcul des prix du kilogramme de viande nette à retenir pour l'évaluation du stock
(1) On observe que l'écrêtement ne joue pas, dès lors que la différence entre 1,24
et 1,44 est inférieure à 20 %. Il importe peu que la variation du cours du jour entre le 1er janvier N+1 (2 €) et le 31 décembre N+1 (1,55 €) excède ce pourcentage.
La valeur des stocks s'établit ainsi :
- stock au 1er janvier de l'année N : 1 € x 40 x 100 = 4 000 € ;
- stock au 31 décembre de l'année N : 1,20 € x 50 x 70 = 4 200 € ;
- stock au 31 décembre de l'année N+1 : 1,24 € x 60 x 80 = 5 952 €.
II. Mesures de tolérance
A. Mesures de tolérance applicables à tous les stocks visés par l'article 38 sexdecies JC de l'annexe III au CGI
160
Pour les exercices clos avant le 1er janvier 2000, la méthode forfaitaire d'évaluation des
stocks d'animaux, de produits finis et de produits en cours de fabrication (à l'exception des matières premières et des avances aux cultures) était obligatoire pour les exploitants soumis au régime
simplifié d'imposition, et non optionnelle.
Il a été admis, compte tenu des difficultés que pouvait présenter une reconstitution du prix
de revient, que cette méthode forfaitaire d'évaluation, prévue à l'article 38
sexdecies JC de
l'annexe III au CGI, puisse continuer d'être utilisée pour les stocks acquis ou obtenus au cours d'exercices clos avant le 1er janvier 2000, alors même que l'exploitant, qui souhaitait pour les
exercices clos après le 1er janvier 2000 évaluer ses stocks au prix de revient, n'avait pas exercé l'option prévue par l'article sexdecies JC de l'annexe III au CGI.
Ce choix devait alors concerner la totalité des stocks acquis ou obtenus au cours des
exercices clos avant le 1er janvier 2000.
170
Il en est de même pour les stocks acquis ou obtenus au cours d'exercices clos avant le 1er
janvier 2001, pour les exploitants qui avaient opté pour l'évaluation de leurs stocks selon la méthode forfaitaire pour l'imposition des résultats des exercices clos en 2000 puis étaient revenus sur
cette option pour l'imposition des résultats de l'exercice suivant.
180
Ces mesures de tolérance n'emportent pas blocage de la valeur des stocks acquis ou obtenus au
cours d'un exercice clos avant le 1er janvier 2000 ou avant le 1er janvier 2001.
A l'inverse, lorsque, au terme des cinq exercices de validité de l'option pour la méthode
forfaitaire d'évaluation des stocks prévue à l'article 38 sexdecies JC de l'annexe III au CGI,
l'exploitant soumis au régime simplifié d'imposition ne reconduit pas cette option (cf. I-D), la mesure de tolérance conduit au blocage de la
valeur des stocks détenus à la date du changement de méthode d'évaluation s'ils figurent dans les inventaires suivants.
B. Cas de la méthode particulière de blocage de la valeur des stocks de vins et spiritueux
190
L'article 38 sexdecies JC de l'annexe III au
CGI, dans sa rédaction antérieure à la publication du
décret n° 2001-524 du 14 juin
2001, prévoyait un système particulier, optionnel, de blocage de la valeur des stocks de vins et de spiritueux détenus par les exploitant soumis au régime simplifié d'imposition.
Pour les exercices clos avant la date d'entrée en vigueur du décret n°
2001-524 du 14 juin 2001 (soit le 19 juin 2001 à Paris et, pour le reste du territoire, un jour franc après la réception du Journal officiel du 17 juin 2001 au chef-lieu
d'arrondissement), les exploitants pouvaient donc opter pour le blocage de la valeur de leurs stocks de vins et spiritueux selon ce système :
- les vins et eaux-de-vie étaient évalués au cours du jour décoté de 30 % au 31 décembre de
l'année au cours de laquelle la récolte avait été levée (première évaluation) ainsi qu'au 31 décembre de l'année suivante (deuxième évaluation). En cas d'incertitude sur le cours de certains vins au
31 décembre de l'année de la récolte, la première évaluation pouvait toutefois être faite par référence au cours du vin de consommation courante dans la même région ;
- la valeur arrêtée à la clôture de l'exercice suivant celui de la récolte (deuxième
évaluation) demeurait ensuite inchangée dans les inventaires ultérieurs, jusqu'à la vente des produits.
Bien entendu, cette valeur devait être modifiée, le cas échéant, en fonction de la variation
des quantités en stocks (ventes, prélèvements de l'exploitant, etc.).
D'autre part, lorsque l'embouteillage intervenait postérieurement à la clôture de l'exercice
suivant celui de la récolte, il convenait de rajouter à la valeur des stocks le montant des achats relatifs à l'embouteillage (prix des bouteilles, des bouchons, des étiquettes, etc.).
En revanche, il convenait de faire totalement abstraction de l'évolution des cours ainsi que
des frais de conservation des vins engagés pendant la même période.
Il est admis que ce dispositif, supprimé par le décret n° 2001-524 du 14 juin 2001, continue à
produire ses effets jusqu'à la vente des stocks de vins et de spiritueux dont la valeur a été effectivement bloquée sur ce fondement au dernier exercice clos avant la date d'entrée en vigueur du
décret n° 2001-524 du 14 juin 2001.
C. Cas des stocks de spiritueux ayant bénéficié d'un régime optionnel d'évaluation au titre des exercices clos en 1999
200
Pour les exercices clos en 1999, les exploitants soumis au régime simplifié d'imposition
pouvaient, sur option prévue au b de l'article 74 du CGI (dans sa rédaction applicable aux exercices en question), évaluer leurs
stocks de spiritueux au prix de revient ou au cours du jour si celui-ci était inférieur (ce qui constituait donc une exception, en ce qui concerne leurs stocks de spiritueux, à l'obligation qu'il leur
était faite d'évaluer leurs stocks selon la méthode forfaitaire).
Remarque : Les spiritueux s'entendent :
- des produits obtenus par distillation des vins, cidres, poirés, marcs et, d'une manière plus
générale, des fruits (tels que les cerises et les prunes), des céréales et des plantes. Sont notamment concernées les eaux-de-vie telles que le Cognac, l'Armagnac et le Calvados ainsi que le Rhum ;
- des liqueurs, vins doux naturels et des vins de liqueur.
L'option s'appliquait en principe à l'ensemble des stocks de spiritueux détenus par
l'exploitant, quelle que soit l'année au titre de laquelle ils ont été acquis ou obtenus.
Toutefois, pour les stocks de spiritueux acquis ou obtenus au cours d'exercices clos avant
le 1er janvier 1999, il a été admis que la méthode forfaitaire d'évaluation prévue à l'article 38 sexdecies JC
de l'annexe III au CGI puisse continuer d'être utilisée. Ce choix devait alors concerner la totalité des stocks de spiritueux acquis ou obtenus avant le 1er janvier 1999.
210
Pour les exercices clos à compter du 1er janvier 2000, les mesures de tolérance décrites au
II-A sont applicables à l'évaluation des stocks de spiritueux acquis ou obtenus au cours d'exercices clos avant le 1er janvier 1999 et
ayant bénéficié, au titre de l'exercice clos en 1999, de la mesure de tolérance visée au II-C § 200. | Bulletin officiel des finances publiques - impôts | BOI-BA-BASE-20-20-20-20 | https://bofip.impots.gouv.fr/bofip/4562-PGP.html/identifiant=BOI-BA-BASE-20-20-20-20-20120912 | 2012-09-12 00:00:00 | 4216643fed33d18c7e473ea7b3a6d828ab9f6fdce12b9f2b16933376842c226e | [
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1
Le revenu brut est constitué par l'ensemble des recettes qui comprennent non seulement les
produits provenant de l'exercice d'une profession, mais aussi toutes les sommes relevant de la catégorie des bénéfices non commerciaux et les plus-values professionnelles. Doivent toutefois en être
exclus les produits afférents aux éléments non affectés par nature que le contribuable conserve dans son patrimoine privé (BOI-BNC-BASE-10-20).
10
Le présent titre qui se subdivise en trois chapitres traite :
- des principes de comptabilisation des recettes (chapitre 1,
BOI-BNC-BASE-20-10) ;
- de la nature des recettes (chapitre 2, BOI-BNC-BASE-20-20) ;
- des recettes des avoués et des notaires (chapitre 3,
BOI-BNC-BASE-20-30). | Bulletin officiel des finances publiques - impôts | BOI-BNC-BASE-20 | https://bofip.impots.gouv.fr/bofip/4610-PGP.html/identifiant=BOI-BNC-BASE-20-20160706 | 2016-07-06 00:00:00 | fcdcb9ae4c278a464aefdece36d3dc709e7bbc44ade7849abc11f95ac23b151a | [
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] |
1
Conformément aux dispositions de
l'article 172 du code général des impôts
(CGI), en vue du contrôle des bénéfices servant de
base à l'impôt sur le revenu, les contribuables réalisant des bénéfices industriels, commerciaux ou artisanaux doivent faire parvenir à l'administration les déclarations et renseignements prévus aux
articles 53 A du
CGI, 97 du CGI ou à l'article 38
sexdecies Q de l'annexe III au CGI.
10
Aux termes de
l'article 38 IV de l'annexe III au CGI et sous réserve des dispositions des
articles
344-0 A à 344-0 C de l'annexe III au CGI, les déclarations des exploitants individuels et des sociétés de personnes et organismes assimilés dont les bénéfices sont imposés dans les conditions de
l'article 8 du CGI doivent être souscrites auprès du service des impôts dont dépend le siège de la direction de l'entreprise ou,
à défaut, le lieu du principal établissement. Toutefois, les sociétés ayant pour objet la construction d'immeubles en vue de la vente et dont l'activité porte sur un seul immeuble ou groupe
d'immeubles souscrivent les déclarations auprès du service des impôts du lieu de situation des constructions.
20
Par siège de la direction de l'entreprise, il faut entendre le lieu où sont prises les décisions
concernant la gestion de l'entreprise et où sont éventuellement centralisés les résultats comptables.
30
Lorsque le siège de la direction de l'entreprise n'a pas de réalité distincte du reste de
l'entreprise (absence d'adresse commerciale autre que celle des établissements de vente ou de production), il y a lieu de retenir comme lieu de souscription des déclarations le lieu d'exercice de la
profession, à savoir :
- le lieu d'exploitation (usine, atelier, boutique, etc.) s'il s'agit d'une entreprise ne
possédant qu'un lieu d'exploitation unique ;
- en cas de pluralité d'établissements, le principal de ces établissements, tel qu'il résulte
des critères retenus pour les entreprises soumises à l'impôt sur les sociétés (cf. BOI-IS-CHAMP-60-10). | Bulletin officiel des finances publiques - impôts | BOI-BIC-DECLA-30-40-10 | https://bofip.impots.gouv.fr/bofip/4690-PGP.html/identifiant=BOI-BIC-DECLA-30-40-10-20120912 | 2012-09-12 00:00:00 | 5f75e21be4248a4cc2e9314bb18c6364109bdf6562dde74732fdc736eddacafa | [
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] |
I. Régime des amortissements réellement différés au cours d'un exercice déficitaire
1
Le régime fiscal des amortissements différés est examiné sous le double aspect des précisions
qu'appellent l'appréciation du caractère déficitaire de l'exercice et le sort fiscal de ces amortissements.
A. Appréciation du caractère « déficitaire » d'un exercice
10
Au regard de la situation des amortissements différés, un exercice est considéré comme
déficitaire lorsque les résultats comptables déclarés, avant toute déduction éventuelle des revenus de capitaux mobiliers, mais après imputation, le cas échéant, des déficits antérieurs susceptibles
de report, sont nuls ou négatifs.
Cette définition appelle plusieurs précisions :
- les résultats dont il y a lieu de faire état s'entendent des résultats déclarés, avant toute
réintégration opérée ultérieurement par le service, même si les rehaussements ont pour effet de rendre l'exercice bénéficiaire ;
- s'agissant des résultats comptables (même référence), il convient de les examiner avant
réintégration des sommes dont la déduction n'est pas autorisée par la loi fiscale, telles que les provisions et impôts non déductibles, mais avant déduction des revenus de capitaux mobiliers figurant
à l'actif, qu'ils ouvrent droit ou non au régime des produits de filiales (code général des impôts [CGI], art. 145 et
CGI, art. 216).
(20)
30
En ce qui concerne les entreprises relevant de l'impôt sur le revenu, les déficits antérieurs
reportables, autres que les amortissements « réputés différés » en période déficitaire, constituent exclusivement une charge du revenu net global. Pour ces entreprises, le caractère déficitaire d'un
exercice s'apprécie donc par rapport au résultat comptable, abstraction faite des déficits reportables dans les conditions prévues au I de
l'article 156 du CGI.
40
Il convient d'admettre, sous réserve des dispositions de
l'article 39 B du CGI, que les amortissements qui n'ont pas été effectués en période bénéficiaire, par suite d'une insuffisance
des résultats comptables, peuvent, dans la mesure où leur inscription dans les écritures aurait mis les entreprises en déficit, être assimilés à des amortissements différés en période déficitaire et
par suite, être reportés sur les bénéfices nets des exercices suivants dans les conditions prévues au 2° du 1 de l'article 39 du
CGI.
B. Sort fiscal des amortissements réellement différés en période déficitaire
50
Il résulte de l'application combinée des dispositions du 2° du 1 de
l'article 39 du CGI et de l'article 39 B du CGI que les
amortissements que l'entreprise s'abstient de comptabiliser peuvent être différés en infraction à l'obligation prévue à l'article 39 B du CGI ou au contraire régulièrement différés.
1. Amortissements régulièrement différés
60
L'étendue de l'obligation prévue par
l'article 39 B du CGI demeure limitée à la seule constatation des amortissements linéaires. Ainsi qu'il a été précisé, cette
obligation laisse aux entreprises, dans certains cas, la possibilité de différer tout ou partie d'une annuité d'amortissement sans contrevenir aux dispositions de l'article 39 B du CGI
(BOI-BIC-AMT-10-50-30).
a. Amortissement linéaire
70
Conformément aux dispositions du 2° du 1 de
l'article 39 du CGI, les amortissements régulièrement différés (non comptabilisés) au cours d'exercices déficitaires peuvent
être compris dans les charges déductibles des exercices bénéficiaires suivants, en sus de l'annuité normale d'amortissement, à condition toutefois qu'ils soient réellement effectués et qu'ils
n'excèdent pas la limite de ceux généralement consacrés par les usages.
80
Il est précisé, d'autre part, que les amortissements régulièrement différés en période
déficitaire doivent normalement s'imputer sur les résultats des premiers exercices suivants qui laissent apparaître un bénéfice suffisant pour y faire face.
Pour l'application de cette règle, les résultats dont il y a lieu de faire état s'entendent
des résultats comptables après déduction de l'annuité normale d'amortissement de l'exercice et des déficits reportables (pour les entreprises passibles de l'impôt sur les sociétés).
Toutefois, lorsque le résultat comptable est inférieur au résultat fiscal déterminé après
imputation des amortissements normaux de l'exercice et des déficits reportables, l'entreprise peut imputer ses amortissements régulièrement différés à concurrence du montant de ce dernier résultat.
90
Lorsqu'à la clôture d'un ou plusieurs exercices bénéficiaires une partie ne s'est pas
conformée à la règle ainsi posée, elle ne peut déduire les amortissements différés en période déficitaire des bénéfices de l'exercice ou des exercices suivants que si, et dans la mesure où, lesdits
amortissements n'auraient pu être prélevés sur les résultats bénéficiaires antérieurs diminués au préalable des amortissements normaux qui leur étaient spécialement imputables.
100
Avant l'entrée en vigueur des dispositions qui ont institué l'amortissement minimal, les
amortissements différés en période déficitaire, et non immédiatement déduits des résultats des premiers exercices bénéficiaires suivants, demeuraient en tout état de cause imputables soit après
l'expiration de la période normale d'utilisation des éléments, soit au moment de leur mise hors service.
110
Il est admis que cette règle continue à s'appliquer dans les cas exceptionnels où des
amortissements linéaires régulièrement différés en période déficitaire (cette situation peut être constatée lorsque l'entreprise a bénéficié d'un amortissement exceptionnel), depuis l'entrée en
vigueur de l'article 39 B du CGI, ne sont pas imputés sur les résultats des premiers exercices bénéficiaires suivants. Dès lors
qu'au regard des dispositions de l'article 39 B du CGI, ces amortissements ont été régulièrement différés dès l'origine, ils conservent ce caractère et peuvent être déduits soit après l'expiration de
la période normale d'utilisation des éléments correspondants, soit au moment de leur mise hors service.
120
Remarque : Amortissements différés en période déficitaire antérieurement à une
révision légale du bilan.
Seuls les amortissements effectivement comptabilisés ont pu, après avoir été réévalués, être
pris en compte pour la détermination de la nouvelle valeur comptable des éléments réévalués. Il s'ensuit que les amortissements antérieurement différés par une entreprise en période déficitaire se
trouvent obligatoirement compris dans la valeur à amortir dont la déduction est établie sur la durée probable d'utilisation des éléments à amortir comptée à partir de l'exercice de révision et cette
entreprise est corrélativement privée du droit de pratiquer une déduction massive de ce chef.
b. Amortissement dégressif
130
Conformément aux dispositions du 1 de
l'article 25 de l'annexe ll au CGI, les amortissements régulièrement différés au cours d'exercices déficitaires peuvent
être prélevés globalement en franchise d'impôt sur les résultats des premiers exercices suivants qui laissent apparaître un bénéfice suffisant, en plus de l'annuité afférente à ces exercices
(cf. I-B-1-a § 80).
Cette dernière annuité est alors calculée en partant du chiffre obtenu en retranchant de la
valeur résiduelle comptable le montant des amortissements qui, précédemment différés, sont ainsi admis en déduction.
140
Mais il va sans dire que les entreprises ont également la possibilité de répartir la
constatation des amortissements ainsi différés sur la durée d'utilisation restant à courir en pratiquant, chaque année, leurs amortissements par application du taux d'amortissement dégressif à la
valeur résiduelle comptable.
c. Durée de report
150
La déduction des amortissements régulièrement différés en période déficitaire peut être
effectuée sans limitation de durée.
160
La situation de ces amortissements en cas de « transferts d'activités » doit être réglée comme
suit :
- dans la mesure où ils se rapportent aux biens apportés, les amortissements différés au cours
d'exercices antérieurs déficitaires cessent d'être reportables. En effet, les plus-values afférentes aux biens apportés ont été calculées par référence à une valeur comptable déterminée sans prise en
considération desdits amortissements ;
- au cas d'apport partiel d'actif, les amortissements régulièrement différés en période
déficitaire par la société apporteuse conservent leur régime privilégié de report indéfini dans la mesure où ils concernent les biens non apportés.
Il en est de même des amortissements régulièrement différés par la société absorbante ou
bénéficiaire des apports.
d. Amortissements exceptionnels ou accélérés
170
Certains éléments amortissables selon le mode linéaire peuvent donner lieu à un amortissement
exceptionnel ou accéléré. Il en est ainsi, notamment, des immeubles destinés à la recherche (CGI, art. 39 quinquies A,
1 ; BOI-BIC-AMT-20-30-30), des immeubles destinés à l'épuration des eaux industrielles ou à la lutte contre la pollution atmosphérique
(CGI, art. 39 quinquies E et CGI,
art. 39 quinquies F ; BOI-BIC-AMT-20-30-10).
Les entreprises sont en principe tenues de pratiquer cet amortissement dès la première année
de l'achèvement des constructions.
Toutefois, il est admis que les entreprises peuvent différer, en période déficitaire, les
amortissements dont il s'agit qui sont alors susceptibles d'être reportés sans limitation de durée. Bien entendu, les entreprises restent tenues de respecter la règle de l'amortissement minimal
obligatoire.
180
En ce qui concerne l'amortissement exceptionnel de 100 % des actions des sociétés conventionnées pour le
développement de l'industrie, du commerce et de l'agriculture, il convient de se reporter au BOI-BIC-AMT-20-30-50.
2. Amortissements irrégulièrement différés
190
Si, à la clôture d'un exercice, l'entreprise ne respecte pas l'obligation prévue à
l'article 39 B du CGI, de constater en écritures un amortissement minimal égal à l'amortissement linéaire, elle perd
définitivement le droit de déduire la fraction des amortissements qui a été ainsi différée.
Les amortissements irrégulièrement différés ne sauraient donc ni s'ajouter à des annuités
normales ultérieures, ni être imputés à l'issue de la période d'usage qui avait été envisagée, ou lors de la mise hors service.
Cette perte du droit à déduction concerne les deux systèmes linéaire et dégressif : dans ce
dernier, on rappelle que la base de calcul de l'annuité d'amortissement est alors fixée à la valeur résiduelle comptable diminuée de l'amortissement irrégulièrement différé.
Sur la portée de la sanction applicable en cas de non-respect de l'obligation prévue à
l'article 39 B du CGI, il convient de se reporter au IV § 140 à 170 du
BOI-BIC-AMT-10-50-30.
Bien entendu, ainsi qu'il a été indiqué au I-B-1-a § 100 à 120, la
déchéance ne vise pas les amortissements différés avant l'entrée en vigueur de l'article 39 B du CGI, qui ne peuvent être regardés comme "irrégulièrement différés".
Exemple 1 : Soit un matériel non décomposé dont le prix de revient ressort à
10 000 € et dont la durée normale d'utilisation est de huit ans. Le tableau d'amortissement de ce matériel est le suivant :
- taux de l'amortissement linéaire : 12,5 % ;
- coefficient de l'amortissement dégressif : 2,25 ;
- taux de l'amortissement dégressif : 28,13 % ;
- 1ère annuité : 10 000 € x 28,13 % = 2 813 € ;
- 2ème annuité : 7 187 € x 28,13 % = 2 022 € ;
- 3ème annuité : 5 165 € x 28,13 % = 1 453 € ;
- 4ème annuité : 3 712 € x 28,13 % = 1 044 € ;
- 5ème annuité : 2 668 € x 28,13 % = 751 € ;
- 6ème annuité : 1 917 / 3 = 639 € ;
- 7ème annuité : 1 917 / 3 = 639 € ;
- 8ème annuité : 1 917 / 3 = 639 €.
Supposons que l'entreprise diffère en période déficitaire les 2ème et 3ème
annuités, soit :
2 022 € + 1 453 € = 3 475 €.
À la clôture de son 3ème exercice, le montant cumulé des amortissements pratiqués soit
2 813 € étant inférieur à l'amortissement linéaire cumulé (on suppose que le bien a été mis en service au premier jour de l'exercice) soit :
1 250 € x 3 = 3 750 €,
l'entreprise perd définitivement la possibilité de déduire l'amortissement irrégulièrement
différé, soit :
3 750 € - 2 813 € = 937 €.
À la clôture de son 4ème exercice, cette entreprise peut, si ses bénéfices sont
suffisants, pratiquer un amortissement d'un montant égal à 3 582 €, soit : 2 538 € (amortissements différés récupérables : 3 475 - 937) + 1 044 € (4ème annuité normale), les
5ème, 6ème, 7ème et 8ème annuités demeurant inchangées.
Mais l'entreprise a également la possibilité d'étaler la reprise des amortissements régulièrement
différés en calculant ses annuités sur la valeur résiduelle comptable diminuée de l'amortissement linéaire irrégulièrement différé, soit :
- 4ème annuité : [10 000 € - (2 813 € + 937 €)] x 28,13 %= 1 758 € ;
- 5ème annuité : (6 250 € - 1 758 €) x 28,13 % = 1 264 € ;
- 6ème annuité : (4 492 € - 1 264 €) / 3 = 1 076 € ;
- 7ème annuité : (4 492 € - 1 264 €) / 3 = 1 076 € ;
- 8ème annuité : (4 492 € - 1 264 €) / 3 = 1 076 €.
195
Exemple 2 : Cession de l'élément d'actif dont l'amortissement a été
irrégulièrement différé.
Si l'on suppose que dans l'exemple au I-B-2 § 190, la cession du matériel
considéré intervient après la quatrième année d'utilisation pour un prix de 4 000 €, la plus-value à dégager sera, selon les cas, la suivante.
a) L'entreprise n'a pas étalé la déduction des amortissements régulièrement
différés.
Montant des amortissements : 2 813 + 2 022 + 1 453 + 1 044 - 937 = 6 395.
La plus-value sera égale à : 4 000 € - (10 000 € - 6 395 €) = 395 €.
Cette plus-value qui correspond à des amortissements précédemment déduits pour l'assiette de
l'impôt doit être considérée comme une plus-value à court terme. Conformément au b du 2 de l'article 39 duodecies du
CGI, il convient d'y ajouter les amortissements différés en contravention de l'article 39 B du CGI, soit 937 €.
Plus-value taxable à court terme : 395 + 937 = 1 332 €.
b) L'entreprise a étalé la déduction des amortissements régulièrement différés.
Montant des amortissements : 2 813 + 1 758 = 4 571.
Si l'entreprise avait préféré étaler la reprise des amortissements régulièrement différés, le
résultat de la cession serait négatif et égal à : 4 000 € - (10 000 € - 4 571 €) = - 1 429 €.
Ce résultat négatif provenant d'une insuffisance d'amortissement pratiqué constitue une
moins-value à court terme, mais, conformément au b du 4 de l'article 39 duodecies du CGI, cette moins-value ne peut être admise en déduction des bénéfices imposables que sous déduction des
amortissements différés en contravention à l'article 39 B du CGI.
La moins-value déductible serait donc égale à : 1 429 € - 937 € = 492 €.
II. Régime des amortissements réellement différés au cours d'un exercice bénéficiaire
200
Depuis l'entrée en vigueur de
l'article 39 du CGI, ce régime varie selon le caractère régulier ou irrégulier des amortissements différés et, dans le premier
cas, en fonction du système d'amortissement retenu (linéaire ou dégressif).
A. Amortissements régulièrement différés
1. Système de l'amortissement linéaire
a. Nature des amortissements en cause
210
En ce qui concerne les biens amortissables selon le régime linéaire, acquis depuis l'entrée en
vigueur de l'article 39 B du CGI concernant l'obligation de l'amortissement minimal, les amortissements linéaires susceptibles
d'être régulièrement différés au cours d'un exercice bénéficiaire sont peu nombreux.
Toutefois, la faculté de différer tout ou partie de l'annuité linéaire, sans contrevenir aux
dispositions de l'article 39 B du CGI, subsiste pour les entreprises qui ont la possibilité d'amortir sur une période plus courte que la durée normale d'utilisation des éléments. Tel est notamment le
cas des les entreprises qui peuvent bénéficier d'un amortissement exceptionnel (BIC-AMT-20-30).
220
Pour ce qui est des biens inscrits à l'actif avant la mise en application de
l'article 39 B du CGI, il peut exister des amortissements régulièrement différés dans la mesure où les amortissements constatés
en comptabilité avant cette entrée en vigueur excédent les amortissements linéaires calculés à partir de la durée normale d'utilisation. Cette situation est susceptible de se rencontrer à l'égard des
éléments ayant bénéficié d'amortissements accélérés ou exceptionnels ("doublement" de la première annuité effectué en vertu de l'article 01 ancien de l'annexe I au CGI et de l'article 02 ancien de
l'annexe I au CGI, amortissement des entreprises exportatrices, sidérurgiques et minières par exemple).
b. Sort des amortissements linéaires régulièrement différés en période bénéficiaire
230
Sous l'empire de la législation applicable avant l'entrée en vigueur de
l'article 39 B du CGI instituant la règle de l'amortissement minimal, les amortissements linéaires différés en période
bénéficiaire ne pouvaient être prélevés sur le produit d'exploitation des exercices suivants, en sus des annuités normales. Ils n'étaient susceptibles d'être déduits -dans la limite de ces annuités-
qu'après l'expiration de la durée normale d'utilisation des biens si ceux-ci étaient toujours en service ou, en totalité, au moment de leur mise hors service (dans ce dernier cas, la valeur comptable
des éléments était en effet portée au débit d'un compte de résultats).
240
Il est admis que la situation de report des amortissements linéaires régulièrement différés en
période bénéficiaire peut être effectué soit, dans la limite des annuités normales, après l'expiration de la durée normale d'utilisation des biens, soit en totalité, au moment de leur mise hors
service, sous réserve bien entendu que les amortissements considérés aient été régulièrement différés au regard des dispositions de
l'article 39 B du CGI. En aucun cas, ils ne peuvent être prélevés, en sus de l'annuité normale, sur les produits d'exploitation
des exercices suivants celui à la clôture duquel ils ont été différés.
2. Système de l'amortissement dégressif
a. Nature des amortissements en cause
250
Contrairement à ce qui existe pour les biens amortis suivant le système linéaire,
l'institution de l'obligation d'un amortissement minimal n'a pas réduit les possibilités de différer en période bénéficiaire, sans contrevenir à la règle édictée, les amortissements calculés suivant
le système dégressif. En effet, dans ce système, les premières annuités excèdent souvent assez largement les annuités linéaires correspondantes. ll en résulte qu'une entreprise peut, dans le respect
de l'obligation posée par l'article 39 B du CGI, soit différer la fraction d'une annuité dégressive excédant l'annuité
linéaire, soit même s'abstenir de pratiquer l'annuité linéaire.
b. Sort des amortissements régulièrement différés
255
Il a subi des modifications consécutives à l'institution de la règle de l'amortissement
minimal.
260
Dès l'instant où les amortissements ont été régulièrement différés, c'est-à-dire sans
contrevenir aux dispositions de l'article 39 B du CGI, ils peuvent être prélevés en totalité sur les résultats des exercices
suivants (même si les amortissements effectivement pratiqués au cours d'exercices affectés par les amortissements différés ont été inférieurs aux annuités linéaires correspondantes). Cette déduction
ne peut toutefois pas s'effectuer en sus de l'annuité normale, comme cela peut être le cas lorsqu'il s'agit d'amortissements régulièrement différés au cours d'un exercice déficitaire (cf.
I-B-1-a § 70). En fait, l'imputation des amortissements valablement différés durant une période bénéficiaire, se traduit par un échelonnement de leur déduction sur la durée de la
période normale d'utilisation restant à courir. Les annuités dégressives peuvent donc être calculées par rapport à la valeur comptable résiduelle, et non plus d'après la valeur comptable résiduelle
diminuée de la différence entre l'annuité linéaire et l'annuité dégressive effectivement pratiquée.
B. Amortissements irrégulièrement différés
270
Quel que soit le système d'amortissements pratiqués (linéaire ou dégressif), les
amortissements réellement différés mais qui contreviennent à l'obligation de l'amortissement minimal sont définitivement perdus. Les conséquences de l'absence de comptabilisation sont donc
indépendantes du caractère de l'exercice durant lequel elle s'est produite (déficitaire ou bénéficiaire).
Ainsi qu'on l'a déjà indiqué au I-B-2 § 190,
cette perte définitive du droit d'imputer les amortissements irrégulièrement différés a pour conséquence, en système dégressif, de réduire la base de calcul des annuités. Celle-ci est en effet fixée à
la valeur comptable résiduelle, diminuée du montant des amortissements en cause.
(280 à 290)
300
Exemple 1 : Si l'on modifie les données de l'exemple au
I-B-2 § 190 en supposant :
- que la première annuité soit déductible des bénéfices de l'exercice N ;
- qu'à la clôture des exercices N+1 et N+2 l'entreprise, bien que ses résultats soient
bénéficiaires, décide néanmoins de ne pas pratiquer d'amortissement ;
- qu'enfin l'annuité N+3 soit limitée à 500 €,
l'amortissement du matériel s'opère, en définitive, de la manière suivante :
Années
Montant des amortissements
Amortissements cumulés
Amortissements différés non reportables
Valeur résiduelle à retenir
Maximum possible à la clôture de chaque exercice
Effectifs
Linéaires
Effectifs
€
€
€
€
€
€
N
10 000 x 28,13 % = 2 813
2 813
1 250
2 813
-
7 187
N+1
7 187 x 28,13 % = 2 022
-
2 500
2 813
-
7 187
N+2
7 187 x 28,13 % = 2 022
-
3 750
2 813
937
6 250
N+3
6 250 x 28,13 % = 1 758
500
5 000
3 313
1 687
5 000
N+4
5 000 x 28,13 % = 1 407
1 407
6 250
4 720
-
3 593
N+5
3 593 / 3 = 1 198
1 198
7 500
5 918
-
2 395
N+6
3 593 / 3 = 1 198
1 198
8 750
7 116
-
1 197
N+7
3 593 / 3 = 1 197
1 197
10 000
8 313
-
-
Calcul de l'amortissement
(310 à 330)
340
Exemple 2 : Cession de l'élément d'actif dont l'amortissement a été
irrégulièrement différé.
Si l'on suppose que dans l'exemple au II-B § 300, la cession du matériel
considéré intervient après la quatrième année d'utilisation pour un prix de 4 000 €, la plus-value à dégager sera la suivante.
Acquisition faite en N - cession intervenant en N+4.
Au moment de la cession, en N+4, la valeur comptable du matériel ressort à : 10 000 € - 3 313 €
= 6 687 €,
en sorte que la moins-value est égale à : 4 000 € - 6 687 € = 2 687 €.
Provenant d'une insuffisance d'amortissement, la moins-value ainsi dégagée constitue une
moins-value à court terme. Mais il conviendra de réduire cette moins-value du montant de l'amortissement irrégulièrement différé, soit 1 687 €. La moins-value à court terme à prendre en considération
pour l'assiette de l'impôt sera donc égale à : 2 687 € - 1 687 € = 1 000 €. | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-10-50-40 | https://bofip.impots.gouv.fr/bofip/4693-PGP.html/identifiant=BOI-BIC-AMT-10-50-40-20170104 | 2017-01-04 00:00:00 | 63389873ac62bdaec84a4540acc49ff0339162238584d4d01461d70cc703a834 | [
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] |
1
Certaines des procédures de rectification et d'imposition d'office sont soumises à des modalités
particulières.
Dans le présent titre, seront successivement examinés :
- les dispositions diverses (chapitre 1, BOI-CF-IOR-60-10) ;
- la taxation d'après les éléments du train de vie (chapitre 2,
BOI-CF-IOR-60-20) ;
- le contrôle des groupes de sociétés (chapitre 3,
BOI-CF-IOR-60-30) ;
- le contrôle des comptabilités informatisées (chapitre 4,
BOI-CF-IOR-60-40) ;
- le contrôle des prix de transfert (chapitre 5,
BOI-CF-IOR-60-50) ;
- le contrôle des contributions indirectes (chapitre 6,
BOI-CF-IOR-60-60) ;
- l'examen des comptes financiers du contribuable lorsque ce dernier n'a pas respecté ses
obligations déclaratives relatives aux comptes et contrats d'assurance-vie à l'étranger (chapitre 7, BOI-CF-IOR-60-70). | Bulletin officiel des finances publiques - impôts | BOI-CF-IOR-60 | https://bofip.impots.gouv.fr/bofip/4794-PGP.html/identifiant=BOI-CF-IOR-60-20150522 | 2015-05-22 00:00:00 | c60913f61561f7b0f5342102204e8ca45eae1f3e30698c079499782efad0e089 | [
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1
Les développements qui suivent n'ont qu'un caractère indicatif. Ils doivent toujours
être complétés par l'examen des stipulations conventionnelles applicables en matière d'impôt sur la fortune.
I. Généralités
10
Les règles de droit interne relatives à l'impôt de solidarité sur la fortune (voir
BOI-PAT-ISF) s'appliquent sous réserve des conventions internationales.
Les conventions applicables à l'impôt sur la fortune ou, à défaut, aux impôts sur le revenu
doivent être prises en considération pour résoudre les problèmes relatifs à la définition du domicile fiscal.
En revanche, les problèmes indépendants de la définition du domicile fiscal ne sont résolus par
référence aux conventions que si celles-ci visent expressément l'impôt sur la fortune ou si les conventions comportent des dispositions suffisantes pour déterminer les modalités d'imposition de la
fortune.
En l'absence de toute convention, la double imposition internationale est évitée par
l'imputation, sur l'impôt exigible en France, des impôts sur la fortune acquittés, le cas échéant, hors de France dans les conditions prévues pour les droits de mutation par décès.
L'article 784 A du CGI est, en effet, applicable, mutatis mutandis, à l'impôt de solidarité sur la fortune en vertu des
dispositions de l'article 1723 ter-00 A du CGI.
II. Définition du domicile fiscal ou de la résidence
20
Les conventions applicables aux impôts sur le revenu et sur la fortune doivent être prises en
considération pour résoudre les problèmes relatifs à la définition du domicile fiscal.
Mais l'application des conventions qui ne concernent que les impôts sur le
revenu est également admise, afin d'éviter qu'une même personne ne soit considérée comme domiciliée en France au regard de l'impôt de solidarité sur la fortune et domiciliée dans un autre État ou
Territoire en ce qui concerne l'impôt sur le revenu.
La liste des conventions fiscales conclues par la France en vigueur est reprise au
BOI-ANNX-000306. Au regard de chacune d'entre elles figure notamment l'indication des impôts qu'elles visent (impôt sur le revenu et impôt sur la fortune ou impôt sur le
revenu seulement).
III. Répartition du droit d'imposer
30
Pour la liste des conventions fiscales, il convient de se reporter au
BOI-ANNX-000306.
40
La répartition du droit d’imposer la fortune dépend en principe du lieu de situation des biens
composant le patrimoine et du lieu de situation du propriétaire de ces biens, déterminant ainsi la compétence fiscale respective de l'État de situation des biens et de l'État de résidence du
propriétaire de ces biens.
50
Pour certains biens, le droit d'imposer est partagé entre les deux États, pour d'autres, il
est attribué exclusivement soit à l'État de résidence du propriétaire, soit à l'État où les biens sont situés.
Remarque : Certains biens visés dans les conventions et qui sont considérés comme des biens
professionnels au sens du droit interne, sont généralement exonérés d'impôt de solidarité sur la fortune. Lorsque l'exonération prévue pour les biens professionnels n'est pas applicable, il convient
de se reporter à la convention pour déterminer la solution à retenir.
1. Biens immobiliers et biens ou droits assimilés
a. Biens immobiliers
1° Principe.
60
L'État du lieu de situation de l'immeuble impose en premier, conformément à sa législation
interne. L'État du lieu de résidence du propriétaire impose en second et il élimine la double imposition en accordant un crédit d'impôt.
2° Dérogations.
70
Il s'agit des conventions qui attribuent le droit exclusif d'imposer à l'État du lieu de
situation de l'immeuble.
3° Cas particuliers.
80
Certaines conventions fiscales contiennent des stipulations prévoyant que les biens
immobiliers que possèdent les résidents de ces Etats et qui sont situés en France sont imposables en France si la valeur de ces biens immobiliers est supérieure à la valeur globale des éléments
suivants de la fortune possédée par ces résidents :
- les actions, autres que les participations substantielles, émises par une société française
à condition qu'elles soient inscrites à la cote d'un marché boursier réglementé en France, ou que cette société soit une société d'investissement agréée par les autorités publiques françaises ;
- les créances sur l'Etat français, sur ses collectivités territoriales ou ses institutions
publiques ou sociétés à capital public, ou sur une société française dont les titres sont inscrits à la cote d'un marché boursier réglementé en France.
Pour bénéficier de cette exonération, le contribuable doit souscrire une déclaration d'ISF et
justifier qu'il satisfait aux conditions requises pour cette exonération.
90
Cependant, les biens immobiliers que possèdent en France les résidents de ces Etats demeurent
imposables si la fortune représentée par les actions ou créances mentionnées ci-dessus n'a pas un caractère permanent.
Cette condition de permanence est considérée comme remplie si le contribuable a possédé les
actions ou créances considérées (ou en remplacement de celles-ci d'autres actions ou créances de même nature) pendant une durée non nécessairement continue de plus de huit mois au cours de l'année
civile précédant immédiatement la date du fait générateur de l'impôt.
b. Biens et droits assimilés aux immeubles pour l'application des conventions.
1° Meubles meublants.
100
À défaut de dispositions conventionnelles spécifiques, ils doivent être traités comme les
autres biens mobiliers (cf. ci-dessous).
Toutefois certaines conventions peuvent prévoir que les meubles meublants doivent être traités
de la même façon que l'habitation à laquelle ils sont affectés.
2° Parts ou actions de sociétés immobilières transparentes
(CGI, art. 1655 ter).
110
En droit conventionnel, comme en droit interne, les membres des sociétés immobilières
transparentes sont traités de la même façon que s'ils détenaient directement les biens immobiliers correspondant à leurs droits sociaux.
3° Parts ou actions de sociétés à prépondérance immobilière.
120
Lorsque les stipulations conventionnelles le permettent, les parts ou actes de sociétés à
prépondérance immobilière sont traités comme des biens immeubles au sens de la convention.
130
La prépondérance immobilière est caractérisée lorsque l'actif est constitué, directement ou
par l'interposition d'une ou plusieurs autres entités, pour plus de 50 % d'immeubles ou de droits portant sur ces immeubles.
Pour déterminer la part des actifs immobiliers dans l'actif total de la société, il n'est pas
tenu compte, au numérateur, des immeubles affectés par cette entité à sa propre exploitation industrielle, commerciale, agricole ou à l'exercice d'une profession non commerciale qui sont, en revanche,
retenus pour le calcul de la valeur prise en compte au dénominateur.
2. Biens et droits autres que les biens immobiliers et assimilés
a. Principe.
140
L'imposition est réservée à l'État où le détenteur des biens a sa résidence fiscale.
b. Dérogations.
1° Biens mobiliers qui font partie de l'actif d'un établissement stable
150
Les biens mobiliers qui font partie de l'actif d'un établissement stable qu'une entreprise
d'un Etat a dans l'autre Etat sont en principe imposables dans ce dernier Etat.
Il en est de même pour les biens mobiliers qui sont rattachés à une base fixe dont un résident
d'un Etat dispose dans l'autre Etat pour l'exercice d'une profession indépendante.
2° Participations substantielles dans des sociétés dont l'actif n'est pas à prépondérance immobilière.
160
Certaines conventions prévoient que les participations substantielles dans les sociétés dont
l'actif n'est pas à prépondérance immobilière sont imposables dans l'État où est situé le siège de direction effective de la société. Il ne s'agit pas d'un droit exclusif.
L'État de résidence du propriétaire des parts ou actions peut également les imposer ; il
élimine la double imposition par l'octroi d'un crédit d'impôt.
Pour l'application de ces conventions, les actions ou parts présentent le caractère d'une
participation substantielle lorsque le détenteur possède, seul ou avec des personnes apparentées et directement ou indirectement, un ensemble d'actions ou parts ouvrant droit à 25 % au moins des
bénéfices de la société.
170
La notion de « personne apparentée » désigne le groupe familial constitué par le détenteur de
la participation considérée et son conjoint ou son concubin notoire, ses ascendants, ses descendants, ses frères et sœurs, les ascendants, descendants et frères et sœurs de son conjoint ou concubin
notoire. Dès lors qu'il a dans la famille de l'adoptant les mêmes droits que les enfants légitimes, l'adopté simple est assimilé aux descendants.
Il est rappelé que les titres représentatifs d'une telle participation ne sont pas considérés
en France comme des placements financiers et ne peuvent donc bénéficier de l'exonération de l'impôt de solidarité sur la fortune prévue par le droit interne.
A défaut de stipulation expresse en ce sens, les stipulations conventionnelles attribuent le
droit exclusif d'imposer les actions ou autres droits dans une société, à l'État de résidence de leur propriétaire.
3. Cas particulier: personnes de nationalité étrangère qui deviennent des résidents de France
180
Les conventions fiscales conclues par la France avec certains États peuvent prévoir une mesure
de tempérament au profit des personnes physiques, ayant la nationalité de ces États sans avoir la nationalité française et qui deviennent des résidents de France. Les biens situés hors de France que
ces personnes possèdent au 1er janvier de chacune des cinq années suivant l'année civile au cours de laquelle elles deviennent des résidents de France n'entrent pas dans l'assiette de l'impôt de
solidarité sur la fortune afférent à chacune de ces cinq années.
De plus, si ces personnes perdent la qualité de résident de France pour une durée au moins
égale à trois ans, puis redeviennent des résidents de France, les biens qu'elles possèdent hors de France au 1er janvier de chacune des cinq années suivant l'année civile de leur retour en France
n'entrent pas dans l'assiette de l'impôt de solidarité sur la fortune afférent à chacune de ces cinq années.
IV. Élimination de la double imposition
A. Biens et droits dont l'imposition est réservée à l'État dont le propriétaire est un résident
190
Cette solution est applicable pour les biens et droits visés ci-dessus. Les biens et droits
concernés ne peuvent donc pas être imposés dans l'État où ils sont situés.
B. Biens et droits dont l'imposition est réservée à l'État où ils sont situés
200
Cette solution est applicable pour les biens immobiliers et biens ou droits assimilés pour
lesquels la convention fonde un droit exclusif d'imposition au profit de l'État de situs.
Remarque : Application de la règle du taux effectif
Sur le plan des principes, la règle du taux effectif fonctionne en matière d'impôt de solidarité
sur la fortune de la même façon que pour le calcul de l'impôt sur le revenu ou des droits de succession.
Son application suppose :
- que la convention le prévoie expressément ;
- que l'imposition de certains biens soit réservée à l'État où ils sont situés.
Dès lors, le calcul du taux de l'impôt de solidarité sur la fortune dû par les résidents de
France doit être effectué en tenant compte des biens immobiliers et assimilés qu'ils possèdent dans ces pays sauf, bien sûr, si ces biens sont exonérés en vertu non seulement de la convention, mais
aussi du droit interne français.
C. Biens et droits pour lesquels un crédit d'impôt est applicable dans l'État de la résidence
1. Cas d'application du crédit d'impôt.
210
L'état de la résidence élimine la double imposition par l'octroi d'un crédit d'impôt lorsque
des biens sont imposés à la fois dans l'État où ils sont situés et dans l'État de la résidence du propriétaire, étant entendu, que l'octroi du crédit n'est effectif que si les biens visés ont été
effectivement soumis à un impôt sur la fortune ou de même nature dans les États concernés.
2. Calcul du crédit d'impôt.
220
Le crédit d'impôt accordé par l'État de la résidence est, en principe, égal à l'impôt sur la
fortune payé dans l'autre État sur les biens qui donnent droit à ce crédit. Toutefois, lorsque l'impôt payé dans l'État de situation des biens excède celui qui est théoriquement exigible, pour les
mêmes éléments, dans l'État de la résidence, le crédit est limité au montant de ce dernier impôt.
3. Justificatif à produire par le redevable.
230
Pour bénéficier du crédit d'impôt, les résidents de France doivent présenter un justificatif
de l'impôt étranger acquitté sur les éléments de fortune également imposables à l'impôt de solidarité sur la fortune. Les contribuables qui possèdent dans un même pays étranger plusieurs catégories de
biens imposables dans ce pays, alors que certains seulement sont effectivement soumis à l'impôt de solidarité sur la fortune doivent faire apparaître distinctement le montant de l'impôt étranger
correspondant aux éléments de fortune soumis audit impôt. | Bulletin officiel des finances publiques - impôts | BOI-INT-DG-20-20-80 | https://bofip.impots.gouv.fr/bofip/4833-PGP.html/identifiant=BOI-INT-DG-20-20-80-20120912 | 2012-09-12 00:00:00 | 848c5577d6d09059d9584eb10aeaaf760f25af8ad8ea7f2027c964b2a15cc4dc | [
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] |
I. Règle d'imputation
1
La réduction d’impôt est imputée pour la première fois sur l’impôt sur le revenu dû au titre de
l’année au cours de laquelle le fait générateur est intervenu (sur la détermination du fait générateur voir BOI-IR-RICI-230-30-10, n° 1 et suivants).
La réduction d'impôt est, en principe, répartie sur neuf années, à raison d’un neuvième de son
montant chaque année.
Par exception, la réduction d'impôt est répartie sur cinq années, à raison d'un cinquième de son montant chaque année, s'agissant des
investissements réalisés à compter du 1er janvier 2011 afférents à des logements situés en Nouvelle-Calédonie, en Polynésie Française ou dans les îles Wallis et Futuna.
10
Lorsque la fraction de la réduction d'impôt imputable au titre d'une année d'imposition excède
l'impôt dû par le contribuable au titre de cette même année, le solde peut être imputé sur l'impôt sur le revenu au titre des années suivantes, jusqu'à la sixième année inclusivement.
Pour l’application de ces dispositions, les fractions ainsi reportées s’imputent en priorité, en
retenant d’abord les plus anciennes.
II. Condition à remplir pour le bénéfice du report
20
L’article 82 de la loi de
finances pour 2010 conditionne le bénéfice du report des fractions de réduction d’impôt qui n’ont pas pu être imputées au maintien en location du logement au cours des années concernées.
30
Cette disposition s’applique quelle que soit la date de réalisation de l’investissement
En pratique, cette nouvelle condition ne trouvera à s’appliquer qu’à l’expiration de la période
d’engagement de location initiale ou prorogée dès lors que, pendant cette période d’engagement, le logement doit nécessairement être donné en location pour ouvrir droit au bénéfice de l’avantage
fiscal.
Remarque : lorsque le report des fractions de réduction d’impôt qui n’ont pu
être imputées intervient à l’expiration de la période d’engagement de location initiale ou prorogée, il n’est pas exigé que le propriétaire du logement qui entend bénéficier de ce report respecte les
plafonds de loyers et, le cas échéant, les plafonds de ressources des locataires auxquels est subordonné le bénéfice de la réduction d’impôt, ni que les revenus tirés de la location du logement soient
imposés dans la catégorie des revenus fonciers. Dans cette situation, il suffit donc que le logement concerné soit toujours donné en location, nue ou meublée, au cours des années au titre desquelles
le contribuable entend imputer la fraction de réduction d’impôt en report concernée.
III. Ordre d’imputation
40
Conformément aux dispositions du
5 du I de l’article 197 du CGI qui prévoit les modalités d’imputation pour les réductions d’impôt mentionnées aux
articles 199 quater B à 200
du CGI, la réduction d’impôt en faveur de l’investissement locatif prévue à
l’article 199 septvicies du même code s’impute sur le montant de l’impôt progressif sur le revenu déterminé compte
tenu, s’il y a lieu, du plafonnement des effets du quotient familial, après application de la décote lorsque le contribuable en bénéficie, et avant imputation, le cas échéant, des crédits d’impôt et
des prélèvements ou retenues non libératoires. Elle ne peut pas s’imputer sur les impositions à taux proportionnel. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-230-30-30 | https://bofip.impots.gouv.fr/bofip/4899-PGP.html/identifiant=BOI-IR-RICI-230-30-30-20120912 | 2012-09-12 00:00:00 | cba0bfce6654406216c73ebb19e6cdf7fe43e4d0f75813362623eabebba49026 | [
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1
Les fonds commun de placement à risque (FCPR) qui respectent les conditions posées au II de
l'article 163 quinquies B du code général des impôts (CGI) (ou III bis de l'article 163 quinquies B du CGI pour les
fonds communs de placement dans l'innovation) ouvrent droit pour l'entreprise qui investit par leur intermédiaire à des avantages fiscaux spécifiques.
Il s'agit des FCPR dits « fiscaux » dont l'actif doit être composé à hauteur de 50 % (ou 60 %
pour les fonds communs de placement dans l'innovation - FCPI) au moins de titres non admis aux négociations sur un marché réglementé ou organisé de sociétés européennes qui répondent en outre à des
critères spécifiques liés à leur activité et à leur modalités d'imposition.
I. Régime applicable aux répartitions d'actifs par les FCPR
10
Les répartitions d'actifs effectuées par les FCPR sont réputées correspondre par priorité à un
remboursement d'apport non imposable. Pour le surplus, elles ouvrent droit au régime des plus-values à long terme à condition que, conformément au 2° du 5 de
l'article 38 du CGI, l'investisseur ait réalisé ses apports depuis au moins deux ans.
Dans le cas contraire, elles sont comprises dans le résultat imposable au taux de droit commun.
A. Répartitions d'actif ouvrant droit au régime du long terme
20
Le régime des plus-values à long terme s'applique aux sommes provenant de la cession de certains
titres détenus directement par le FCPR ainsi qu'à celles tirées de la cession de certains titres détenus indirectement par l'intermédiaire d'une autre entité de capital-risque.
1. Répartitions d'actif effectuées directement par le FCPR
30
Les distributions effectuées par un FCPR susceptibles de bénéficier du régime des plus-values à
long terme sont les répartitions portant sur une fraction des actifs du FCPR, prévues à l'article L. 214-36 du code monétaire et financier (CoMoFi) réalisées dans les
conditions prévues à l'article R. 214-47 du CoMoFi.
Ces répartitions peuvent être effectuées en numéraire ou, si le règlement du fonds le prévoit,
en titres cotés. Elles correspondent au prix de cession des titres détenus par le FCPR. La nature et le délai de détention des titres ainsi cédés restent cependant sans incidence sur l'application du
régime des plus-values aux distributions correspondantes.
40
En revanche, les distributions des revenus des actifs détenus par le fonds tels que les
dividendes ou les intérêts qu'il a perçus demeurent soumis à l'impôt au taux de droit commun au titre de l'exercice au cours duquel ils sont répartis entre les porteurs.
Il en est de même de l'attribution, prévue à
l'article L. 214-36 du CoMoFi, d'une fraction des actifs du fonds à la société de gestion.
2. Répartitions réalisées par l'intermédiaire d'autres structures de capital-risque
50
Les FCPR « fiscaux » qui investissent en titres non cotés par l'intermédiaire d'un FCPR ou
d'une autre entité d'investissement en capital-risque sont imposés suivant un régime de transparence fiscale. Les opérations réalisées par l'intermédiaire de ces entités d'investissement sont imposées
entre les mains des investisseurs dans les mêmes conditions que si elles avaient été réalisées directement par le FCPR.
a. Entités de capital-risque concernées
60
Peuvent bénéficier du régime de transparence les sommes reçues par les FCPR :
- des fonds communs de placement à risque régis par les dispositions des
articles L. 214-36 et suivants du CoMoFi. Ces fonds peuvent ne pas répondre aux conditions du II de
l'article 163 quinquies B du CGI et donc ne pas être des FCPR « fiscaux » ;
- des fonds communs de placement dans l'innovation (FCPI) régis par les dispositions de
l'article L. 214-30 du CoMoFi ;
- des fonds d'investissement de proximité (FIP) régis par les dispositions de
l'article L. 214-31 du CoMoFi ;
- des entités dont l'objet principal est d'investir dans des sociétés dont les titres ne sont
pas admis aux négociations sur un marché réglementé ou organisé, français ou étranger, établis dans un État membre de l'OCDE, qui est également membre de la Communauté européenne ou ayant conclu avec
la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale.
b. Investissements concernés
70
Il est tenu compte, pour l'application du régime des plus-values à long terme applicable aux
répartitions d'actifs des FCPR « fiscaux », des sommes reçues par ces fonds provenant :
- des répartitions d'actifs de FCPR, FCPI ou FIP, quelle qu'en soit leur origine ;
- des distributions des entités d'investissement en capital-risque mentionnées au
I-A-2-a § 60 prélevées sur des plus-values réalisées par cette entité lors de la cession de titres intervenue au cours de l'exercice précédent.
B. Modalités d'imposition
80
Il résulte des dispositions du 5 de
l'article 38 du CGI que le régime du long terme s'applique aux répartitions effectuées par un FCPR dans la proportion existant
entre le montant des apports effectués depuis au moins deux ans à la date de la répartition et le montant total des apports effectués à cette même date.
En pratique, l'intégralité de la répartition ouvre droit au régime du long terme dès lors que
les apports ont été effectués depuis au moins deux ans, quel que soit la date à laquelle les parts correspondantes ont été acquises.
90
Le a sexies du I de
l'article 219 du CGI instaure un régime de transparence pour l'imposition des plus-values à long terme résultant des
répartitions réalisées par les FCPR au profit des porteurs de parts relevant de l'IS.
A l'instar du régime applicable aux titres de participation mentionnés au a quinquies du I de
l'article 219 du CGI, les répartitions d'actifs réalisés par les FCPR qui proviennent de plus-values de cession de titres de participation définis par le 1 du a sexies du I de l'article 219 du CGI
sont exonérées.
Ce régime est réservé aux porteurs de parts de FCPR présents au moment de la répartition.
Les autres répartitions bénéficient du taux de 15 % au-delà du remboursement des apports, sous
réserve du respect du délai de deux ans entre la date de réalisation de l'apport et celle de la répartition.
1. Détermination du montant imposable
a. Parts souscrites à l'émission
100
Les sommes correspondant à la répartition d'une fraction des actifs du FCPR sont affectées en
priorité au remboursement des apports. Par suite, pour chaque porteur, les sommes réparties ne sont pas imposées lorsqu'elles sont inférieures au montant de ses apports effectivement libérés et non
encore amortis.
Corrélativement, elles sont portées en diminution du prix de revient ou d'acquisition des
parts du FCPR.
Le montant imposable de la répartition est donc égal à l'excédent des sommes qui sont versées
au porteur ou, le cas échéant, de la valeur réelle des titres qui lui sont attribués sur le montant des apports qu'il a effectivement libérés et sur lesquels n'ont pas encore été imputées des
répartitions antérieures. Cet excédent est imposable au titre de l'exercice au cours duquel il apparaît.
110
L'excédent mentionné au I-B-1-A § 100 est soumis au régime des plus-values à
long terme dans la proportion existant entre le montant des apports effectués depuis au moins deux ans à la date de la répartition et le montant total des apports effectués à cette même date. Les
apports retenus pour la détermination de ce rapport s'entendent des apports effectivement libérés, qu'ils aient été ou non remboursés à la date de la distribution en cause.
b. Parts acquises
120
Dans l'hypothèse où les parts du FCPR ont été acquises et non souscrites à l'émission, le 2°
du 5 de l'article 38 du CGI précise les modalités d'imposition des répartitions d'actifs effectuées par le FCPR.
Dans le cas où le souscripteur initial cède ses parts en cours de vie du FCPR, les sommes
réparties ensuite par le fonds sont exonérées chez l'acquéreur à hauteur du prix d'acquisition des parts. L'excédent des sommes perçues par le porteur des parts demeure imposé selon le régime des
plus-values à long terme s'il a acquis ses parts depuis au moins deux ans.
130
Lors de la cession de ses parts par l'investisseur, le prix de revient à prendre en compte
pour le calcul de la plus-value est diminué du montant des sommes réparties qui ont été exonérées. Ainsi, le montant de la plus-value est égal au prix de cession dans le cas où, après avoir acquis des
parts de FCPR auprès d'un investisseur initial, le nouvel investisseur a bénéficié d'une répartition d'actifs en provenance du fonds pour un montant au moins égal au prix d'achat de ses parts.
c. Conséquences du dispositif à l'égard des provisions pour dépréciation
140
Les sommes réparties qui sont affectées au remboursement des apports en application du 2° du 5
de l'article 38 du CGI viennent minorer le prix de revient des parts du FCPR pour la détermination des provisions constituées en
vue de faire face à la dépréciation de ces titres.
2. Distributions bénéficiant du régime d'exonération
a. Participations ouvrant droit au régime d'exonération
150
Le régime d'imposition est réservé aux répartitions par les FCPR afférentes aux cessions de
titres répondant à certaines conditions. Celles-ci concernent le seuil minimum de titres que le FCPR doit détenir directement dans le capital de la société émettrice et leur délai de détention.
Lorsque le FCPR investit dans un autre fonds ou une autre entité de capital-risque, il résulte
du régime de transparence institué par le législateur que les conditions de délai (et de détention du capital), visées aux I-B-2-a-1 et 2 § 160 et 170 pour déterminer le taux
d'imposition, s'apprécient directement au niveau du « fonds de fonds ».
1° Seuil de participation dans le capital de la société émettrice
160
Les titres ouvrant droit au régime de faveur doivent représenter 5 % au moins du capital de la
société émettrice. Ce seuil de détention, qui doit être satisfait pendant une période de deux ans, est le même que celui requis pour l'application du régime mère-fille.
2° Délai de détention des titres
170
Pour ouvrir droit au régime d'exonération, les titres éligibles doivent avoir été détenus
pendant deux ans au moins par le FCPR avant qu'il ne soit procédé à la répartition de la plus-value résultant de leur cession. Ce délai s'apprécie à la date de la cession. Si les titres ont été
détenus pendant moins de deux ans par le FCPR, ils donnent lieu à une imposition au taux d'imposition de 15 % (cf. I-B-3 § 200).
Lorsque les actions ou parts cédées par le FCPR ont été reçues dans le cadre d'un échange,
d'une conversion ou d'un remboursement d'un titre donnant accès au capital de la société, le délai de détention de deux ans est décompté à partir de l'acquisition des titres donnant accès au capital
de la société, et non à compter de leur conversion, échange ou remboursement en actions.
3° Exclusion des titres de sociétés à prépondérance immobilière
180
Il résulte du 1 du a sexies du I de
l'article 219 du CGI que le régime d'exonération ne s'applique pas aux répartitions d'actifs afférentes à la cession de titres
de sociétés à prépondérance immobilière, que ces cessions soient réalisées directement ou indirectement.
La définition des sociétés à prépondérance immobilière concernées est identique à celle du a
quinquies du I de l'article 219 du CGI (sur cette notion, BOI-IS-BASE-20-20-10-30).
4° Exclusion des titres de sociétés établies dans un État non coopératif
185
Les répartitions afférentes à la cession de titres de sociétés établies dans un État ou
territoire non coopératif (BOI-INT-DG-20-50) ne bénéficient pas du régime d'exonération conformément aux dispositions du a sexies du I de
l'article 219 du CGI.
b. Régime fiscal
190
Aux termes du a sexies du I de
l'article 219 du CGI, les plus-values à long terme liées aux répartitions de FCPR provenant de cessions de titres qui répondent
aux conditions de délai et de détention de capital décrites aux I-B-2-a-1 et 2 § 160 et 170 sont exonérées pour les exercices ouverts à partir du 1er janvier 2007. A
l'inverse de ce qui est prévu pour les cessions de titres de participation mentionnés au a quinquies du I de l'article 219 du CGI, aucune quote-part de frais et charges ne doit être comprise dans le
résultat imposable. L'exonération est donc totale.
3. Distributions taxées au taux de 15 %
200
Les répartitions qui ne portent pas sur des sommes provenant de la cession de titres de
participation définis par le 1 du a sexies du I de l'article 219 du CGI sont imposées au taux de 15 % au-delà du remboursement
des apports, sous réserve du respect du délai de deux ans entre la date de réalisation de l'apport et celle de la répartition.
Bien entendu ces répartitions étant soumises au régime des plus-values à long terme, elles
doivent faire l'objet d'une compensation avec les moins-values à long terme subies au cours du même exercice, y compris celles qui relèvent d'un autre taux (19 %). Seul le solde est taxé au taux de 15
% si la plus-value n'est pas utilisée pour compenser des moins-values à long terme subies au cours des dix exercices antérieurs.
II. Cessions de parts de FCPR
210
Il résulte des dispositions du a ter du I de
l'article 219 du CGI que les plus et moins-values de cession de parts de FCPR fiscaux sont soumises au régime du long terme
lorsque ces parts sont détenues depuis au moins cinq ans par l'investisseur.
Le 2 du a sexies du I de l'article 219 du CGI a instauré un mécanisme de transparence pour les
plus-values résultant de la cession de parts de FCPR fiscaux détenues depuis au moins cinq ans de telle sorte qu'elles puissent bénéficier du régime d'exonération prévu à l'égard des titres de
participation. Ces plus-values sont ainsi exonérées à hauteur de l'actif du FCPR représenté par des titres de participation. La fraction excédentaire de la plus-value à long terme est taxée au taux de
15 %.
220
Lorsque les parts sont détenues depuis moins de cinq ans, c'est le régime des plus et
moins-values à court terme qui s'applique.
A. Modalités d'imposition de la plus-value de cession
230
Le régime d'exonération s'applique aux plus-values de cession de parts de FCPR qui remplissent
les conditions pour bénéficier du taux du long terme. Il s'agit donc des plus-values sur parts de FCPR fiscaux détenues depuis au moins cinq ans.
Lorsque la plus-value relève effectivement du régime du long terme, son montant doit être
réparti proportionnellement à la composition de l'actif du FCPR, afin de déterminer la quote-part de plus-value susceptible de bénéficier du régime d'exonération.
Lorsque les parts sont détenues depuis moins de cinq ans, c'est le régime des plus et
moins-values à court terme qui s'applique.
240
Seule la fraction de la plus-value de cession qui correspond à la part de l'actif total du
FCPR représenté par des titres de participation au sens du a sexies du I de l'article 219 du CGI bénéficie du régime
d'exonération. Ainsi, pour le calcul du rapport appliqué au montant total de la plus-value à long terme, il convient de retenir au numérateur la valeur des titres de participation définis au
I-B-2-a § 150 et suivants, qui sont les actions ou parts de sociétés détenues directement pendant deux ans au moins par le FCPR, à condition que ce fonds
ait détenu directement au moins 5 % du capital de la société émettrice pendant deux ans, étant précisé que ce seuil peut être atteint grâce aux titres détenus par d'autres FCPR ou sociétés de
capital-risque (SCR) ayant agi de concert.
Les sommes en instance de distribution depuis moins de six mois correspondant à des cessions
de titres de participation sont ajoutées à la valeur des titres de participation ainsi définis.
La fraction excédentaire de la plus-value est imposée au taux de 15 %.
250
Les titres de sociétés à prépondérance immobilière ne peuvent pas être pris en compte pour
déterminer la part de l'actif total représenté par des titres ouvrant droit au régime d'imposition privilégié (CGI, art. 219,
I-a-sexies).
260
Pour les exercices ouverts à compter du 1er janvier 2011, les titres de sociétés
établies dans un État ou territoire non coopératif ne peuvent pas être pris en compte pour déterminer la part de l'actif total représenté par des titres ouvrant droit au régime d'imposition privilégié
(CGI, art. 219, I-a-sexies).
270
A l'inverse de ce qui est prévu pour les cessions de titres de participation mentionnés au a
quinquies du I de l'article 219 du CGI, le a sexies du I de l'article 219 du CGI ne prévoit pas la taxation d'une quote-part de
frais et charges pour les plus-values qui bénéficient donc d'une exonération totale à compter des exercices ouverts en 2007. Il s'agit d'une spécificité inhérente à l'investissement dans le secteur du
capital-risque : les frais de gestion et les coûts de fonctionnement sont supportés par la structure d'investissement et non par l'investisseur.
B. Sort des moins-values de cession
280
Le a sexies du I de
l'article 219 du CGI ne restreint pas les conditions d'imputation des moins-values de cession de parts de FCPR ou d'actions de
SCR. Celles-ci peuvent donc être imputées sur toutes les plus-values à long terme, y compris celles taxables au taux de 19 %, sans être cantonnées à une imputation sur les plus-values de même nature. | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-20-20-30-10 | https://bofip.impots.gouv.fr/bofip/4919-PGP.html/identifiant=BOI-IS-BASE-20-20-30-10-20130311 | 2013-03-11 00:00:00 | 317763dc1282c46ad600bdefdbb7f47dc1f5d616dfc688d55e46b22d711f7649 | [
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1
Le présent titre est consacré aux régimes particuliers et aux exonérations
d'impôt sur les sociétés mis en place par le législateur à l'égard d'entités qui n'ont pas fait l'objet d'un examen sous les précédents titres.
10
Il s'agit :
- des établissements et organismes de recherche et d'enseignement supérieur
(chapitre 1, BOI-IS-CHAMP-50-10) ;
- des sociétés anonymes de gestion de stocks de sécurité [SAGESS] (chapitre 2,
BOI-IS-CHAMP-50-20) ;
- des sociétés unipersonnelles d'investissement à risque (SUIR) créées avant le 1er
juillet 2008 (chapitre 3, BOI-IS-CHAMP-50-30). | Bulletin officiel des finances publiques - impôts | BOI-IS-CHAMP-50 | https://bofip.impots.gouv.fr/bofip/5090-PGP.html/identifiant=BOI-IS-CHAMP-50-20160601 | 2016-06-01 00:00:00 | 085da9ff57a7814718023b8b190b3c14283c914737c972e826c5f4728c1b0ce1 | [
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] |
1
La politique conventionnelle de vectorisation du plan cadastral menée par la direction générale
des Finances publiques (DGFiP) en collaboration avec les collectivités territoriales est réalisée dans un cadre prédéfini dans lequel les directions locales et les services du cadastre jouent un rôle
majeur.
I. Le tour de table
10
Suite à une demande d’établissement d’une convention par une collectivité territoriale ou un
gestionnaire de réseau, la direction départementale ou régionale des Finances publiques territorialement compétente organise la tenue d’une réunion d’information (tour de table) de tous les acteurs
externes susceptibles de s’associer à un tel projet. Le cas échéant, en raison d 'éventuelles difficultés d'organisation, le tour de table peut être réalisé par échange de courrier.
Au sein de la DGFiP, participent à cette réunion :
- la direction locale, dont le rôle est primordial, en qualité d’organisatrice et de
représentante de la DGFiP ;
- un inspecteur du cadastre en qualité de conseiller technique.
20
La réunion a pour objet :
- de rechercher et de convoquer tous les acteurs susceptibles de s’associer au projet de
convention. En premier lieu, la DGFiP s'est engagée à informer prioritairement les signataires du protocole d'accord national sur la numérisation du plan cadastral de 1993, disponible au
BOI-ANNX-000456. En outre la direction devra informer l'ensemble des collectivités territoriales et des établissements publics de coopération intercommunale (EPCI)
concernés. Ainsi, si la direction est saisie par un conseil général, elle devra informer l'ensemble des communes et des communautés de communes du département du projet en cours ;
- de définir le territoire géographique couvert par le projet ;
- de présenter le cadre général de la politique conventionnelle, les droits et les devoirs de
chacun des participants éventuels ;
- de présenter le schéma prévisionnel de déroulement du projet jusqu’à son aboutissement.
30
Les suites de cette réunion peuvent avoir une incidence sur les travaux à réaliser par les
services de la DGFiP. Ainsi l’adhésion d’un conseil général à un projet initié par une collectivité territoriale peut étendre la zone couverte et/ou permettre éventuellement la prise en charge des
travaux de géoréférencement par les partenaires aux conventions.
En toute hypothèse, cette phase préalable d’information et de concertation entre partenaires
potentiels est indispensable puisqu’elle permet éventuellement le regroupement des actions, dispensant ainsi les services du cadastre d’avoir à suivre de petites conventions au profit de conventions
supra-communales dont la gestion est plus facile, notamment du fait de la réduction du nombre d’interlocuteurs et d’une meilleure homogénéité du traitement du territoire.
II. Le cadrage technique
40
Préalablement à la signature de la convention de vectorisation, différents points techniques
doivent être validés par la DGFiP et les partenaires.
A. Les standards d'échange
50
Deux standards d'échange sont agréés par la DGFiP pour réaliser les travaux de vectorisation
du plan cadastral :
- le standard d'échanges fondé sur la norme
Edigéo ;
- le standard d'échanges fondé sur le format
DXF-PCI.
Ces standards d'échange sont précisés sur le site
www.collectivites-locales.gouv.fr.
60
Le format Edigéo étant plus riche, il lui sera donné la préférence, pour toute nouvelle
convention, dans le choix du standard d’échange des données du plan cadastral informatisé. En tout état de cause, la convention mentionnera un et un seul format.
B. Le géoréférencement des feuilles de plan cadastral
70
Le géoréférencement des feuilles de plans non connues en coordonnées peut être réalisé par les
services de la DGFiP ou par les partenaires associés moyennant une obligation de résultats sur la précision de ce géoréférencement.
La DGFiP disposant par ailleurs des fichiers de géoréférencement de l'institut national de
l'information géographique et forestière (IGN), il pourra être proposé aux partenaires, avant toute externalisation des opérations de géoréférencement, de leur délivrer ces données pour leur
permettre, s'ils le souhaitent, de s'affranchir de ces travaux.
C. Le traitement des raccords de feuilles
80
Même s'il n'est pas obligatoire, le traitement d’éventuelles discordances sur les limites
communes à deux feuilles du plan d’une même commune est une demande forte des partenaires aux conventions qui souhaitent pouvoir disposer d’un plan cadastral assemblé sur une zone géographique donnée.
Ces travaux peuvent être confiés, sur demande des partenaires, au prestataire chargé de
l’opération de vectorisation, en étroite collaboration avec l’inspecteur du cadastre territorialement compétent. Ils sont soumis à des conditions de réalisation
(BOI-CAD-TOPO-40).
D. L'intégration de zones vectorisées en dehors du cadre conventionnel
90
Lorsque la zone couverte par une convention de vectorisation comprend des communes déjà
vectorisées dans le cadre de remaniements, d'aménagements fonciers ou de vectorisations en régie, il sera proposé aux partenaires associés d'intégrer ces communes dans la convention de vectorisation,
de façon à les faire bénéficier gratuitement des mises à jour cartographiques.
Dans ce cas, l'article de la convention de vectorisation, relatif à son étendue géographique,
sera adapté en distinguant les communes à vectoriser des communes d'ores et déjà vectorisées.
En revanche, une même zone géographique ne peut apparaître dans plusieurs conventions
distinctes.
III. Le cadrage calendaire
100
Un calendrier précis et cohérent, fixant pour chaque commune les dates de transmission par la
DGFiP des fichiers scannés et les dates de remise par les partenaires associés des données vectorisées, ainsi que les dates prévisionnelles de la vérification des travaux réalisés, devra être joint à
la convention.
Ce calendrier permet :
- de planifier les travaux du service en tenant compte des charges en cours ;
- de programmer l’intervention des structures de renfort ;
- d' informer les partenaires des délais de mise en œuvre ;
- de décider de la mise en œuvre des travaux facultatifs (raccords de feuilles) et de
l’attribution des travaux de géoréférencement en fonction de l’urgence de la demande des partenaires.
IV. Le cadrage administratif
A. la notion de partenaires associés
110
Dans le cadre conventionnel, le partenaire privilégié de la DGFiP est le plus souvent une
collectivité territoriale. Néanmoins, les administrations publiques et les organismes remplissant une mission de service public, dans le cadre de leurs attributions ou d'un contrat de concession, sont
autorisés par la DGFiP à intégrer une convention de vectorisation.
À cet égard, l’exploitation d’un réseau de distribution (réseau câblé par exemple) présente
le caractère d’un service public lorsque l’opérateur retenu bénéficie de l’exclusivité sur le territoire couvert par ce réseau et lorsque la population qui y réside se voit reconnaître un droit égal
d’accès au service (CE, avis n° 357781 du 25 juillet 1995).
B. la désignation du coordinateur et du correspondant technique
120
Les partenaires associés désigneront l'un d'entre eux en tant que coordinateur. Correspondant
privilégié de la DGFiP dans l’application de cette convention, il sera ensuite le seul destinataire des mises à jour cartographiques et littérales adressées par la DGFiP, qu’il redistribuera aux
autres partenaires, selon leurs zones de compétence respectives.
En cas de convention départementale établie avec un conseil général et d'autres partenaires,
ou si le conseil général adhère par avenant à des conventions existantes, il pourra être proposé aux partenaires de confier le rôle de coordinateur au conseil général.
130
De son coté, la DGFiP désignera un correspondant technique auprès des partenaires aux
conventions et des prestataires chargés de la vectorisation.
C. La signature de la convention de vectorisation
140
La convention de vectorisation doit être signée par l'ensemble des partenaires associés et par
le représentant de l'État.
1. La désignation du représentant de l'État
150
Sur le plan strictement juridique, la convention peut valablement être signée par le seul
préfet, celui-ci engageant la DGFiP.
Néanmoins, c’est bien le directeur départemental ou régional des Finances publiques qui a la
charge des services du cadastre concernés et qui assurera seul le suivi pratique de la convention. Dès lors, il apparaît également possible de faire signer ou contre-signer le directeur départemental
ou régional des Finances publiques, celui-ci agissant dans le premier cas par délégation expresse ou tacite du préfet. Un alinéa désignant expressément le directeur comme étant chargé de la mise en
œuvre des dispositions de la convention sera dans tous les cas ajouté au texte de la convention (préambule de la convention-type).
2. La signature par la DGFiP des seules conventions de vectorisation proprement dites
160
L’ensemble des engagements de la DGFiP ont vocation à être pris en vertu de la convention de
vectorisation proprement dite, qui définit d’une part les prestations réciproques fournies par la DGFiP et les partenaires associés dans le cadre de la constitution et de la mise à jour du plan
cadastral informatisé, et qui précise d’autre part les conditions d’usage et de diffusion des données de la couche cadastrale de la banque de données territoriales.
Dans ces conditions, la DGFiP n’a pas à participer à une convention financière ne concernant
que ses partenaires (financement de la vectorisation, échanges de données entre les partenaires, etc.). En outre, elle n'a pas à intervenir dans le choix du prestataire.
D. La convention-type
170
La convention-type de vectorisation doit être proposée aux partenaires associés. Celle-ci peut
faire l'objet d'un ajustement éventuel au regard de contraintes ou de spécificités locales, sous réserve de l'accord du bureau GF-3A de la DGFiP. Le modèle de convention-type en cours est joint au
BOI-LETTRE-000153. | Bulletin officiel des finances publiques - impôts | BOI-CAD-INFO-10-10 | https://bofip.impots.gouv.fr/bofip/5126-PGP.html/identifiant=BOI-CAD-INFO-10-10-20191105 | 2019-11-05 00:00:00 | 4eaed9e0d49bb06d3ece861248ad62089c4ac6f0aa1d76c22a724ab9ed187fd5 | [
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] |
I. Généralités
1
L’entité administrative retenue pour établir et gérer le cadastre est la commune. Le plan
cadastral d’une commune est morcelé en plusieurs feuilles et, sur l’ensemble de la France, le cadastre est composé d’environ 600 000 feuilles.
La numérisation du plan entreprise par le biais des conventions, rend néanmoins possible le
rapprochement entre les différentes feuilles sur une commune entière voire entre communes. Cet assemblage peut s’avérer délicat car, bien souvent, il met en évidence des discordances plus ou moins
importantes entre feuilles qui s’expliquent en particulier par la mise en œuvre de procédés techniques différents pour l’établissement des plans.
10
Si la DGFIP, sollicitée pour corriger ces discordances, doit être en mesure de répondre aux
besoins exprimés par les usagers du plan, elle n’en a pas la stricte obligation.
A. Les limites inter-communales
Des entités supra-communales peuvent solliciter la DGFIP pour le traitement des discordances
entre les limites de communes limitrophes.
20
Il est rappelé que la détermination des limites intercommunales et la confection du cadastre
sont deux opérations liées. Si les procédures de changements de limites intercommunales sont encadrées au niveau du Code général des collectivités territoriales, la délimitation intercommunale
elle-même reste de la compétence des services du cadastre qui la réalise dans le cadre de la procédure de rénovation par réfection, aujourd'hui le remaniement. Elle vise à retrouver la position exacte
de la limite. En effet, contrairement aux limites de propriétés qui peuvent évoluer dans le temps sous les effets de la prescription, la limite intercommunale est intangible.
Les changements de limites s'opèrent sur l’initiative des communes concernées ou dans le cadre
d'un litige sur une position de limites. Pour les opérations amiables, le niveau de validation varie selon la nature des entités territoriales affectées (cantons, départements ou régions) ; un
changement de limite ne peut toutefois modifier une frontière.
30
Techniquement, pour une commune, les travaux consistent à rechercher et à exploiter l’ensemble
des procès-verbaux de délimitation intercommunaux dont l’origine peut être napoléonienne, à rechercher sur le terrain les éventuelles bornes encore en place, à constater sur le terrain l'accord des
maires ou des effets d'une décision de justice, à lever les nouvelles limites, à réaliser ou compléter le bornage intercommunal, à établir de nouveaux procès verbaux de délimitation intercommunale et
enfin à appliquer dans la documentation cadastrale les nouvelles limites ainsi reconnues.
40
Dès lors, avant de répondre favorablement à de telles demandes quand elles sont hors du champ
d’une décision de justice qui s’impose à l’administration, il conviendra localement de mesurer l’intérêt général et plus particulièrement l’intérêt de donner satisfaction aux collectivités locales au
regard des moyens à engager sachant que la continuité intercommunale du plan cadastral ne présente aucun avantage pour la gestion du plan par la DGFiP, l’application PCI-vecteur et le service internet
www.cadastre.gouv.fr ne permettant pas de visualiser un territoire supra-communal.
B. Les limites infra-communales
50
Si le traitement des raccords de feuilles demeure une opération facultative pour la direction
(cf. BOI-CAD-INFO relatif à l'informatisation du plan cadastral), il n’en demeure pas moins qu’il s’agit d’une demande forte des partenaires qui souhaitent pouvoir
disposer d’un plan cadastral assemblé et continu sur le territoire de chaque commune incluse dans le périmètre de la convention.
60
Lorsque la direction décide de répondre favorablement à la demande des partenaires aux
conventions, deux possibilités s’offrent à elle : réaliser ces travaux en régie ou confier ces travaux à un prestataire, en étroite collaboration avec l’inspecteur du cadastre territorialement
compétent.
Lorsque les travaux réalisables du bureau sont confiés au prestataire chargé de la
numérisation, ceux-ci peuvent être intégrés dans la convention de numérisation et être présentés comme une opération en faisant partie intégrante.
Le choix de la direction tiendra compte de la nature des opérations à mettre en œuvre et
rappelées ci-dessous pour traiter ces discordances : travaux réalisables du bureau et/ou nécessitant un déplacement sur le terrain.
II. Modalités pratiques de traitement des discordances entre limites infra-communales
A. Principe technique de l’assemblage
70
Les représentations des limites ne peuvent être modifiées que si les écarts constatés entre
feuilles contiguës restent en-deçà d’un certain seuil. Ce seuil prend en compte non seulement l’écart linéaire de déplacement d’une limite engendré par la résorption de la discordance sur chaque
feuille touchée, mais aussi l’écart résultant sur la contenance parcellaire.
80
Lorsque les seuils de tolérance sont dépassés, la rectification de la représentation de la
limite implique un nouveau lever sur la zone litigieuse et la mise en œuvre d’une procédure de remaniement. Les contenances des parcelles rectifiées sont alors recalculées.
B. Mise en œuvre
90
Le traitement des raccords de feuilles d’une commune peut être entrepris à la demande des
partenaires d’une convention de numérisation. L’opération est mise en œuvre après attribution du label de vérification et obligatoirement, lorsqu'elle est décidée, avant la montée en charge dans
l'application de gestion du plan informatisé PCI-vecteur.
100
Dès lors que les discordances restent en-deçà d'un certain seuil du point de vue des écarts
linéaires et surfaciques engendrés par leur résorption, la modification peut être réalisée par les partenaires aux conventions et ne porte que sur la limite parcellaire du plan numérisé. Le
prestataire devra être en mesure de fournir les éléments permettant de vérifier l'opportunité de la correction.
110
Lorsque les écarts engendrés dépassent les tolérances citées ci-après, le prestataire soumet
les discordances au service qui entreprendra le cas échéant un nouveau lever. Celui-ci sera effectué dans tous les cas dans le cadre de la procédure de remaniement :
- soit par un remaniement localisé en bords de feuille, au moyen d’un croquis foncier ;
- soit par un remaniement global de la feuille.
120
Le remaniement localisé sera privilégié hormis dans les cas où la qualité du plan serait
particulièrement dégradée (cf. BOI-CAD-REM ).
1. Tolérance sur les écarts linéaires
Les écarts linéaires de déplacement d'une limite de feuille seront soumis, pour les plans
réguliers (renouvellement, réfection, remaniement ou aménagement foncier), à la tolérance :
T = 0,07 x E
où E représente le facteur d'échelle d'origine du plan et T est exprimé en centimètres.
Il est rappelé que pour l'échelle 1/1000, le facteur d'échelle E est égal à 1000.
Pour les plans rénovés par voie de mise à jour, cette tolérance est portée à : T = 0,10 x E
a. Points représentés sur deux feuilles
Pour deux feuilles voisines, les écarts pris en compte sont les écarts en position des points
caractéristiques de la limite. Ils sont donnés par la formule :
où (X1, Y1 ) et (X2, Y2) représentent les
coordonnées d'un point de la limite, calculées à partir de chacune des feuilles auxquelles il appartient.
1° Feuilles établies par procédés topographiques homogènes (toutes par levés réguliers ou toutes par voie de mise à jour)
Si e ≤ k x (E1+E2)
avec :
- e exprimé en centimètres ;
- E1 et E2 les facteurs d'échelle des deux feuilles concernées ;
- k valant 0,07 ou 0,10 suivant que les plans associés sont réguliers ou non.
alors les coordonnées des points de la limite résultante sont données par les formules :
et
où p1 = 1/E1 et p2 = 1/E2.
Si e > k x (E1+E2) alors les deux tracés discordants sont conservés
en l’état.
2° Feuilles établies selon des procédés topographiques différents (une par lever régulier et une par voie de mise à jour)
Si e ≤ 0,10 x E
avec :
- e exprimé en centimètres ;
- E facteur d'échelle du plan rénové par voie de mise à jour.
alors la limite retenue est celle du plan régulier.
Si e>alors les deux tracés discordants sont conservés en l’état.
b. Points représentés sur trois feuilles et plus
Si un point est représenté sur n feuilles, n couples de coordonnées lui sont associés.
1° Feuilles établies par procédés topographiques homogènes
Dans ce cas, on détermine les coordonnées barycentriques issues de ces n déterminations au
moyen des formules :
et
dans lesquelles les poids pi représentent les échelles des feuilles considérées.
On calcule ensuite les
écarts pour i allant de 1 à n.
Chaque écart est comparé à la tolérance Ti = k x Ei où k et
Ei sont les grandeurs définies ci-avant.
Si tous les écarts sont inférieurs ou égaux à la tolérance alors les coordonnées
barycentriques précédemment déterminées sont prises comme coordonnées définitives du point.
Dans le cas contraire, on élimine le couple de coordonnées correspondant au plus grand des
écarts hors tolérance, puis l'on reprend les opérations précédentes (calcul des coordonnées barycentriques et application des tolérances). Cette démarche est réitérée jusqu'à l'obtention d'un ensemble
d'écarts satisfaisant aux tolérances pour toutes les feuilles retenues.
Les points correspondant aux couples de coordonnées éliminés ne sont pas fusionnés avec le
point définitif qui a pu éventuellement être déterminé.
Les possibilités de fusion entre points éliminés doivent cependant aussi être examinées.
2° Feuilles établies selon des modes différents
130
Les diverses déterminations du point considéré sont réparties en deux groupes : l'un pour les
plans réguliers, l'autre pour les plans rénovés par voie de mise à jour.
Le groupe des plans réguliers est traité, en fonction du nombre de feuilles concernées, selon
la procédure décrite précédemment aux paragraphes a 1° ou b 1° ci-dessus.
Le rapprochement entre les coordonnées résultantes issues du traitement précédent et chaque
détermination du groupe de plans non réguliers doit se faire.
Dans le cas où les limites des plans réguliers n'ont pu être fusionnées, la procédure décrite
au paragraphe a 2° est mise en œuvre pour chaque couple composé d'un plan régulier et d'un plan non régulier. Lorsque plusieurs possibilités de fusion se présentent, celle à mettre en œuvre correspond
à l'écart minimum.
2. Limites de feuilles constituées par des éléments du domaine non cadastré
140
Cette situation se rencontre assez fréquemment puisque le périmètre des feuilles ou sections
s'appuie en général sur des éléments présentant un caractère suffisant de fixité telles que les voies de communication et les cours d'eau dont la plupart font partie du domaine non cadastré. Ces
éléments sont le plus souvent définis par leurs axes.
150
Dans l'hypothèse où des discordances apparaissent entre des limites de cette nature, leur
correction pourra être opérée en modifiant l'emprise du domaine non cadastré. Cette procédure rend possible le raccord de feuilles sans que les limites de parcelles soient modifiées.
160
Toutefois, un contrôle de la valeur des déformations subies par le domaine non cadastré reste
nécessaire. Il conviendra, en effet, lorsque cette procédure conduit à un rétrécissement ou un élargissement excessif, de procéder à une analyse plus approfondie de l'origine des discordances,
notamment lorsque les écarts constatés atteindront le double des tolérances précitées (soit en centimètres 0,14 X E pour un plan régulier et 0,20 X E pour un plan rénové par voie de mise à jour).
170
Enfin, dans le cas où la représentation du domaine non cadastré est concordante entre feuilles
ou sections et que, seul le périmètre situé dans ce domaine non cadastré (en général, il s’agit de l’axe de voie) est affecté de discordances, il convient de rétablir la concordance quel que soit
l’écart rencontré.
3. Tolérance sur les écarts surfaciques
180
Lorsqu'une limite de feuille est modifiée, l'incidence de cette modification sur la contenance
des parcelles bordées par cette limite doit être contrôlée.
La variation de contenance d'une parcelle ne doit pas excéder la tolérance T donnée par la
formule :
m²
où :
- S est la contenance de la parcelle en m² ;
- A = 0 pour les plans réguliers et A = 2 S / (100) pour les plans rénovés par voie de mise à
jour ;
-
où E est le facteur d'échelle de la feuille de plan.
4. Modification des limites de parcelles
190
En règle générale, les limites de bord de feuilles ne sont modifiées que parcelle par
parcelle.
Cette contrainte suppose que l'ensemble des points d'une parcelle situés en bord de feuille
puisse être décalé dans le respect des tolérances définies ci-devant.
200
Plus précisément, si une limite parcellaire est partiellement discordante et que la
discordance constatée est hors tolérance, la situation est conservée en l’état.
Dans les cas où l'on se retrouve face à des raccords impossibles à effectuer sans dépasser les
tolérances, il sera effectué le cas échéant un nouveau lever selon les prescriptions légales et réglementaires qui régissent les travaux de cette nature (procédure de remaniement dans tous les cas).
C. Dossier de traitement des raccords
210
Qu'il soit réalisé en interne par le service du cadastre ou par un prestataire externe, le
traitement des raccords doit s'achever par la remise, à l'inspecteur du cadastre, d'un dossier comprenant :
- la liste des parcelles modifiées avec indication pour chaque parcelle de l'écart linéaire
maximum constaté sur ses sommets, de sa surface avant et après raccordement ;
- la liste des parcelles non raccordées avec mention du motif (hors tolérance linéaire et/ou
surfacique) ;
- le repérage sur croquis de la zone concernée pour les parcelles non raccordées. | Bulletin officiel des finances publiques - impôts | BOI-CAD-TOPO-40 | https://bofip.impots.gouv.fr/bofip/5189-PGP.html/identifiant=BOI-CAD-TOPO-40-20120912 | 2012-09-12 00:00:00 | 02318ff0216acca81cfc484b35fdd005b45d02b6d7fc3a8d1b32a5d35d6b1ef2 | [
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] |
1
Cette division est dédiée au remaniement du plan cadastral mené par la DGFiP.
Elle présente le remaniement du plan cadastral en France de l'intérieur (titre 1, cf.
BOI-CAD-REM-10). | Bulletin officiel des finances publiques - impôts | BOI-CAD-REM | https://bofip.impots.gouv.fr/bofip/5268-PGP.html/identifiant=BOI-CAD-REM-20120912 | 2012-09-12 00:00:00 | 73db5d66e5b279588c6fdec6410310b800defd61a3d021e3169bcaedfd6af792 | [
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Tolérances (T) relatives à l'écart entre deux déterminations de la contenance d'une parcelle :
S désigne la superficie de la parcelle exprimée en centiares et T est exprimée en centiares.
Contenance
Échelle
Contenance
Échelle
1/500
1/1000
1/2000
1/500
1/1000
1/2000
Ha
a
ca
T
T
T
HA
a
ca
T
T
T
20
2
4
9
1
50
00
52
100
198
50
3
6
11
1
75
00
56
108
214
1
0
4
8
16
2
00
00
60
116
229
1
50
5
10
20
2
25
00
64
123
242
2
00
6
11
23
2
50
00
68
130
256
3
00
7
14
28
2
75
00
72
136
268
4
00
8
16
32
3
00
00
76
143
280
5
00
9
18
36
3
50
00
83
155
303
6
00
10
20
39
4
00
00
90
166
324
7
00
11
21
43
4
50
00
97
177
344
8
00
11
23
46
5
00
00
103
187
363
9
00
12
24
48
5
50
00
109
197
382
10
00
13
25
51
6
00
00
115
206
389
12
00
14
28
56
6
50
00
121
215
416
14
00
15
30
60
7
00
00
127
224
432
16
00
16
32
64
7
50
00
133
233
447
18
00
17
34
68
8
00
00
139
241
462
20
00
18
36
72
8
50
00
145
250
477
25
00
20
40
81
9
00
00
151
258
491
30
00
22
44
88
9
50
00
156
266
505
35
00
24
48
95
10
00
00
162
274
519
40
00
26
51
102
11
00
00
289
545
45
00
27
54
108
12
00
00
304
570
50
00
29
57
114
13
00
00
318
595
55
00
30
60
120
14
00
00
332
618
60
00
32
63
125
15
00
00
346
641
65
00
33
65
130
16
00
00
360
664
70
00
34
68
135
17
00
00
373
685
75
00
36
70
140
18
00
00
386
706
80
00
37
72
144
19
00
00
399
727
85
00
38
75
149
20
00
00
412
747
90
00
39
77
153
30
00
00
533
931
1
00
00
41
81
161
40
00
00
647
1094
1
25
00
47
91
180
50
00
00
758
1243 | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000389 | https://bofip.impots.gouv.fr/bofip/5260-PGP.html/identifiant=BOI-ANNX-000389-20130617 | 2013-06-17 00:00:00 | 66057598f251236f5bd931a8cbc54457dc2840e5b513bbfcf7bb929977035ae3 | [
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] |
1
Sur le site internet
cadastre.gouv.fr, les usagers ont la possibilité :
- de commander les feuilles de plan cadastral. Ils peuvent opter pour un support physique grand
format (support papier ou plastique au format A0) ou numérique (cédérom, disques numériques polyvalents [DVD-Rom]), ou opter pour un téléchargement en ligne de fichier numérique ;
- de payer en ligne par carte bancaire ou par débit d’une réserve monétaire pré-créditée, ou de
payer en différé par chèque ;
- de créer dans « cadastre.gouv.fr » une réserve monétaire à partir de laquelle leurs commandes
seront débitées au fur et à mesure. Cette réserve monétaire est également accessible depuis l’application ICAD.
10
Ce service Internet propose également aux usagers une consultation et une édition gratuites des
extraits de plan, normalisés ou non, aux formats A4 et A3 sur tout le territoire, à partir d’une base incluant plus de 600 000 feuilles du plan cadastral dématérialisées.
20
A l’intérieur d’une commune, les recherches de plan peuvent s’effectuer :
- par références cadastrales ;
- par adresse de la parcelle.
30
Pour répondre aux attentes des usagers qui n’utiliseraient pas le service internet «
cadastre.gouv.fr », l’application ICAD est le vecteur interne principal de consultation et de commandes du plan cadastral.
Lorsque le service souhaite commander pour un usager ne disposant pas de compte client dans
« cadastre.gouv.fr », il choisit ce type de commande. Dès lors, le paiement doit au préalable être réalisé au niveau local.
Lorsque le service commande pour un usager disposant d’un compte client sous «
cadastre.gouv.fr », il choisit ce type de commande. Le paiement est alors réalisé soit :
- au niveau local si l’usager ne dispose pas de réserve monétaire ou si celle-ci n’est pas
suffisamment approvisionnée ;
- sinon, par débit de cette réserve monétaire.
40
Le service de la documentation nationale du cadastre (SDNC) prend en charge la gestion des
commandes depuis leur production jusqu’à leur expédition. Le SDNC assure également la prise en charge comptable des paiements des usagers réalisés depuis le site « cadastre.gouv.fr » ainsi que le
service après vente lié aux commandes. | Bulletin officiel des finances publiques - impôts | BOI-CAD-DIFF-20-20-10-50 | https://bofip.impots.gouv.fr/bofip/5365-PGP.html/identifiant=BOI-CAD-DIFF-20-20-10-50-20120912 | 2012-09-12 00:00:00 | 744707d705596235c8d891216da1da2efa210c6b388c8b8b331da190de3999c4 | [
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] |
1
Au sens du 1 de l'article
206 du code général des impôts (CGI), sont considérés comme des sociétés coopératives, donc imposables à l'impôt sur les sociétés, les organismes qui ont obtenu la qualité de coopérative et se
trouvent ainsi soumis au statut de la coopération.
A cet titre, le 1 de l'article 206 du CGI soumet à l'impôt sur les sociétés, quel que soit leur
objet, les sociétés coopératives et leurs unions.
10
Par exception au principe rappelé au § 1, échappent à l'impôt sur les
sociétés :
- les sociétés civiles professionnelles visées à
l'article 8 ter du CGI et des exonérations prévues en leur faveur par des dispositions légales particulières ;
- les sociétés coopératives agricoles prévues aux 2° et 3° du 1 de
l'article 207 du CGI ;
- les coopératives artisanales et leurs unions visées au 3° bis du 1 de l'article 207 du CGI ;
- les sociétés coopératives de construction prévues au 7° du 1 de l'article 207 du CGI, etc.
20
Le présent chapitre exposera successivement :
- le statut général de la coopération (section 1,
BOI-IS-CHAMP-10-20-10) ;
- les différents organismes de la coopération (section 2,
BOI-IS-CHAMP-10-20-20). | Bulletin officiel des finances publiques - impôts | BOI-IS-CHAMP-10-20 | https://bofip.impots.gouv.fr/bofip/5512-PGP.html/identifiant=BOI-IS-CHAMP-10-20-20160601 | 2016-06-01 00:00:00 | 59b45436383272db61b4941cfa2e66b5495a6ab018586794075374edf4699bca | [
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] |
1
Le contrôle de l'impôt incombe à un ensemble de services qui peuvent se répartir en deux grandes
catégories :
- les services spécialisés dans le contrôle fiscal ;
- les services pour lesquels le contrôle n'est qu'une partie des diverses charges dont ils ont
la responsabilité.
Toutefois, pour la commodité de l'exposé, les différents services chargés du contrôle de l'impôt
seront examinés en fonction de leur compétence territoriale.
I. Les services à compétence nationale
10
Les services à compétence nationale sont :
- la Direction des vérifications nationales et internationales ;
- la Direction nationale d'enquêtes fiscales ;
- la Direction nationale des vérifications de situations fiscales ;
- la Direction des impôts des non-résidents ;
- la Direction des grandes entreprises ;
- la Direction nationale d'interventions domaniales.
A. La Direction des vérifications nationales et internationales (DVNI)
20
Les attributions de la Direction des vérifications nationales et internationales (DVNI)
sont définies par l'arrêté du 24 juillet 2000 relatif à la direction des vérifications nationales et
internationales.
30
Aux termes de cet arrêté, et conformément aux directives fixées par la Direction générale des
finances publiques (DGFiP), la DVNI assure sur l'ensemble du territoire national, et hors du territoire, pour les sociétés agréées en application de
l'article 209 quinquies du code général des impôts (CGI) ou lors de vérifications coordonnées organisées dans le
cadre de l'assistance internationale, concurremment avec les autres services des impôts compétents, les opérations suivantes :
- le contrôle de tous impôts, droits et taxes dus par toutes personnes physiques ou morales,
tous groupements de personnes de fait ou de droit, quelle que soit la forme juridique et quel que soit le lieu de leur principal établissement, de leur direction effective, de leur siège social ou de
leur domicile ;
- l'exécution de travaux relatifs à l'assiette des impôts, droits, prélèvements ou taxes de
toute nature ;
- le contrôle des déclarations souscrites par les établissements payeurs et débiteurs divers
ainsi que le contrôle des prélèvements, retenues et perceptions à la source dus par ceux-ci à raison des rémunérations, revenus et gains de toute nature, versés à des personnes, groupements ou entités
domiciliés, établis ou ayant leur siège social en France ou hors de France ;
- l'instruction et le contrôle des exonérations, abattements, remboursements ou restitutions,
quelle qu'en soit la nature, qui ont bénéficié à des personnes, groupements ou entités, domiciliés, établis ou ayant leur siège social hors de France ;
- le contrôle des systèmes de télétransmission des factures et des procédures de signature
électronique avancée dans les conditions prévues à l'article L. 80 FA du livre des procédures fiscales (LPF) et à
l'article R. 80 F-1 et suivants du LPF ;
- le contrôle du régime fiscal applicable aux quartiers généraux et aux centres de logistique
;
- la recherche des renseignements nécessaires à l'assiette, au contrôle et au recouvrement des
impôts, droits et taxes de toute nature ;
- l'exécution de tâches de toute nature ou de missions particulières qui lui sont confiées par
le Directeur général des finances publiques.
40
La mission principale de la DVNI consiste à vérifier les groupes et les entreprises les plus
importantes, ce critère d'importance pouvant être défini :
- soit en fonction du montant du chiffre d'affaires ;
- soit en fonction du total de l'actif brut figurant au bilan;
- soit en fonction de l'implantation géographique (entreprises dont l'implantation s'étend sur
plusieurs circonscriptions régionales, sur l'ensemble du territoire national ou à l'étranger) ;
- soit en raison de la spécificité de l'activité exercée.
50
Pour assurer sa mission, elle comporte :
- des brigades de vérifications générales, chargées des contrôles sur place ;
- des brigades de vérification des comptabilités informatisées (BVCI) chargées d'assister les
vérificateurs en matière d'audit des systèmes d'information ou en matière d'expertise informatique auprès de la DVNI ou d'autres structures.
B. La Direction nationale d'enquêtes fiscales (DNEF)
60
Les attributions de la Direction nationale d'enquêtes fiscales (DNEF) sont définies par
l'arrêté du 24 juillet 2000 relatif à la direction nationale des enquêtes fiscales.
70
La DNEF assure pour l'ensemble du territoire national, conformément aux directives fixées par
le Directeur général des finances publiques et concurremment avec les autres services compétents :
- la recherche des renseignements nécessaires à l'assiette, au contrôle et au recouvrement des
impôts et taxes de toute nature ;
- la recherche et la constatation des manquements et infractions à la législation et aux
réglementations fiscale et économique et la répression des infractions à ces législations et réglementations ;
- le contrôle de tous impôts, droits et taxes dus par les personnes physiques ou morales, tous
groupements de fait ou de droit ou entités, quelle qu'en soit la forme juridique et quel que soit le lieu de leur principal établissement, de leur direction effective, de leur siège social ou de leur
domicile ;
- l'exécution de missions particulières en collaboration notamment avec les administrations
financières ou les autres administrations, les autorités judiciaires ou les organismes chargés de l'application de la législation sociale ;
- le contrôle des systèmes de télétransmission des factures et des procédures de signature
électronique avancée dans les conditions prévues à l'article L. 80 FA du LPF et à
l'article R. 80 F-1 et suivants du LPF;
- toutes opérations relatives à l'assiette et au contrôle de la taxe sur la valeur ajoutée due
par tout assujetti n'ayant pas le siège de son activité en France mais y réalisant des opérations taxables.
80
Elle est également chargée de :
- l'élaboration et la diffusion d'une documentation destinée aux services des impôts auxquels
sont confiées des missions de contrôle de ces impôts et taxes ;
- l'exécution d'enquêtes et d'études particulières à la demande du Directeur général des
finances publiques ;
- la participation aux études menées par le service central en matière de lutte contre la
fraude et l'évasion fiscales.
90
Pour assurer sa mission, la DNEF dispose, outre les services de direction :
- de brigades inter-régionales d'intervention (Bll) ;
- d'une brigade de recherches systématiques (BRS) ;
- de brigades d'intervention rapide (BIR) ;
- de brigades nationales d'investigation (BNI) ;
- de cellules spécialisées, plus particulièrement chargées de l'exploitation de la presse, des
liaisons avec les autorités de police et de la recherche d'opérateurs susceptibles d'intervenir dans la fraude fiscale internationale.
C. La Direction nationale des vérifications de situations fiscales (DNVSF)
100
Les attributions de la Direction nationale des vérifications de situations fiscales (DNVSF)
sont définies par l'arrêté du 24 juillet 2000 relatif à la direction nationale des
vérifications de situations fiscales.
110
Aux termes de cet arrêté, la DNVSF assure pour l'ensemble du territoire national, conformément
aux directives du Directeur général des finances publiques et concurremment avec les autres services des impôts compétents :
- le contrôle de tous impôts, droits et taxes dus par les personnes physiques ou morales, tous
groupements de fait ou de droit ou entités, quelle qu'en soit la forme juridique et quel que soit le lieu de leur principal établissement, de leur direction effective, de leur siège social ou de leur
domicile ;
- la recherche des renseignements nécessaires à l'assiette, au contrôle et au recouvrement des
impôts, droits et taxes de toute nature ;
- l'exécution des tâches de toute nature ou de missions particulières qui lui sont confiées
par le Directeur général des finances publiques ;
- le contrôle des systèmes de télétransmission des factures et des procédures de signature
électronique avancée dans les conditions prévues à l'article L. 80 FA du LPF et à
l'article R. 80 F-1 et suivants du LPF.
120
Si la compétence de la DNVSF est juridiquement très large, ses missions principales sont:
- le contrôle fiscal externe (ESFP et vérification de comptabilité) sur l'ensemble du
territoire. À cet égard, son champ d'action s'apprécie en fonction de critères relatifs à l'importance des dossiers, la qualité de la personne et la complexité des situations ;
- la surveillance et le contrôle sur pièces des dossiers à très fort enjeux;
- le traitement des déclarations rectificatives adressées à l'administration fiscale par des
contribuables régularisant leur situation fiscale à raison d'avoirs non déclarés détenus à l'étranger.
Par ailleurs, cette direction peut être appelée à :
- examiner des questions de principe soulevées par l'application de la législation fiscale aux
personnes physiques ou morales dont la vérification lui incombe ;
- participer aux études menées par le service central en matière de lutte contre la fraude et
l'évasion fiscales, notamment en ce qui concerne les méthodes de contrôle des revenus.
130
Pour assurer sa mission de contrôle fiscal, la DNVSF dispose, outre les services de direction
:
- de brigades de contrôle de revenus ;
- d'une brigade de programmation et d'appui tactique qui apporte son concours aux
vérificateurs en participant à la confection des programmes de vérification, à des recherches particulières ou à des contrôles matériels ;
- d'un service de contrôle des valeurs mobilières ;
- d'un service de traitement des déclarations rectificatives et de pôles interrégionaux ;
- d'un service de contrôle des élus.
D. La Direction des impôts des non-résidents (DINR)
140
Les attributions de la Direction des impôts des non-résidents (DINR), qui comprennent
notamment des opérations de contrôle, sont définies par l'arrêté du 26 juillet 2017 relatif
aux attributions de la direction des impôts des non-résidents.
150
Elle assure, sans préjudice des compétences dévolues à d'autres services de la direction
générale des finances publiques :
- le contrôle des déclarations qui doivent être souscrites ainsi que
l'assiette, le contrôle et le recouvrement des impôts, droits, taxes et sommes, quelle qu'en soit la nature, dus par :
les personnes physiques ou morales, les groupements de personnes de fait ou de droit et toutes entités, quelle que soit leur nature juridique, de nationalité française ou étrangère, non
domiciliés fiscalement en France mais disposant de revenus de source française ou disposant, à quelque titre que ce soit, directement ou indirectement, d'une ou de plusieurs habitations ou propriétés
immobilières dans ce pays;
les personnes physiques ou morales, les groupements de personnes de fait ou de droit et toutes entités, quelle que soit leur nature juridique, de nationalité française ou étrangère, quel que soit
le lieu de leur domicile, établissement ou siège social, imposables ou taxables en France en vertu des dispositions du code général des impôts ou d'une convention internationale;
tout assujetti n'ayant pas le siège de son activité en France mais y réalisant des opérations taxables;
les fonctionnaires et agents de l'État en service à l'étranger ou les fonctionnaires et autres agents au service de la Commission européenne, qu'ils disposent ou non d'une habitation en France, à
l'exception de ceux qui y ont conservé leur foyer fiscal;
les personnes transférant leur domicile hors de France, imposables en France en vertu des dispositions de l'article 167 du
CGI et de l'article 167 bis du CGI.
- le contrôle des déclarations souscrites et des retenues et perceptions à la
source dues par les établissements payeurs et débiteurs divers à raison des rémunérations, revenus et gains de toute nature versés à des personnes physiques ou morales, groupements ou entités
domiciliés ou établis en France ou hors de France, et le recouvrement des sommes de toute nature afférentes ;
- l'instruction et le contrôle des exonérations, abattements, remboursements
ou restitutions, quelle qu'en soit la nature, qui bénéficient aux personnes, groupements ou entités domiciliés ou établis en France ou hors de France ainsi qu'aux organisations internationales
établies dans ce pays, et le recouvrement des sommes de toute nature qui en résulterait ;
- l'instruction des demandes d'exonération fiscale présentées par les
représentations étrangères en France et les organisations internationales ainsi que la gestion et le contrôle des documents relatifs aux pensions versées par les organisations coordonnées.
- le contrôle des systèmes de télétransmission des factures et des procédures
de signature électronique avancée dans les conditions prévues à l'article L. 80 FA du LPF et à
l'article R. 80 F-1 et suivants du LPF.
(160)
170
Elle assure, sur l'ensemble du territoire national, la recherche et la constatation des
manquements et infractions à la législation et aux réglementations fiscales et économiques, la répression des infractions à ces législations et réglementations, et le recouvrement des sommes de toute
nature qui en résulterait.
Elle procède, sur l'ensemble du territoire, à la recherche des renseignements nécessaires à
l'assiette, au contrôle et au recouvrement des impôts, droits et taxes de toute nature relevant de sa compétence.
Elle peut assurer d'autres missions fiscales, sur décision du directeur général des finances
publiques, pour le compte de services relevant des services centraux, des services déconcentrés ou des services à compétence nationale de la direction générale des finances publiques.
180
La DINR comprend notamment, outre les bureaux de la direction, des services d'assiette, des
services en charge de contrôle sur pièces, des services en charge de la programmation et de la recherche, des services comptables, des services ayant en charge des missions foncières ou particulières.
Le Service des Impôts des Particuliers Non Résidents (SIP-NR) dépend de la Direction des
impôts des non-résidents (DINR), sise 10 rue du centre, TSA 20011, 93465 NOISY LE GRAND CEDEX (courriel :
[email protected]). Il assure principalement l'établissement et le contrôle des impositions dues par les
contribuables non domiciliés fiscalement en France.
En outre, il comprend un pôle restitutions de retenues à la source spécialisé au plan
national dans la gestion et le contrôle des prélèvements et retenues à la source sur les revenus de capitaux mobiliers, sis 10 rue du centre, TSA 30012, 93465 NOISY LE GRAND CEDEX (courriel :
[email protected]).
E. La Direction des grandes entreprises (DGE)
190
Les attributions de la Direction des grandes entreprises (DGE) sont définies par
l'arrêté du 23 décembre 2013 relatif à la direction des grandes entreprises de la direction
générale des finances publiques.
200
La DGE assure sur l’ensemble du territoire national, concurremment avec les services
déconcentrés et les autres services à compétence nationale de la DGFiP, pour les personnes physiques ou morales ou groupements de personnes de fait ou de droit ou entités, quelle qu’en soit la forme
juridique, qui relèvent de son champ de compétence tel que fixé par décret, notamment les missions suivantes :
- l’assiette, le recouvrement et le contrôle de tous impôts, droits et taxes dus par ces
personnes physiques ou morales, groupements de personnes de fait ou de droit ou entités, quelle qu’en soit la forme juridique et quel que soit le lieu de leur principal établissement, de leur
direction effective, de leur siège social ou de leur domicile ;
- le contrôle des systèmes de télétransmission des factures et des procédures de signature
électronique avancée dans les conditions prévues à l'article L. 80 FA du LPF et à
l'article R. 80 F-1 et suivants du LPF ;
- la recherche des renseignements nécessaires à l’assiette, au contrôle et au recouvrement
des impôts, droits et taxes de toute nature ;
- la délivrance d’agréments auxquels est subordonné l’octroi d’avantages fiscaux ;
- l’exécution de tâches de toute nature ou de missions particulières pour le compte de la
DGFiP.
La mission de recouvrement est placée sous la responsabilité d’un comptable principal.
210
La Direction des grandes entreprises peut notamment comprendre, outre les bureaux de la
direction, des services chargés de l’assiette, du contrôle, de la vérification ou du recouvrement et des services ayant en charge des missions particulières.
F. La Direction nationale d'interventions domaniales (DNID)
220
Les attributions de la Direction nationale d'interventions domaniales (DNID) ont été
définies par l'arrêté du 24 juillet 2000 relatif à la direction d'interventions domaniales.
Cette direction assure principalement :
- la gestion pour l'Ile-de-France des successions non réclamées, vacantes ou en déshérence ;
- la vente de certains biens mobiliers et immobiliers ;
- des évaluations mobilières et immobilières ;
- des missions cadastrales ;
- des missions documentaires.
II. Les directions spécialisées de contrôle fiscal (DIRCOFI)
230
Les attributions des directions spécialisées de contrôle fiscal (DIRCOFI) sont exposées dans
un arrêté du 16 mars 2012 relatif aux directions spécialisées de contrôle fiscal de la direction générale des
finances publiques.
240
Les DIRCOFI assurent, dans la limite de leur ressort territorial et concurremment avec les
autres services déconcentrés et services à compétence nationale de la DGFiP, toutes opérations relatives à l'assiette et au contrôle de tous impôts, droits, prélèvements, cotisations et taxes de toute
nature, à l'égard des personnes physiques ou morales, groupements de droit ou de fait, ou entités qui ont déposé ou auraient dû déposer, auprès des services de la direction départementale ou Régionale
des finances publiques relevant du ressort territorial desdites DIRCOFI, une déclaration, un acte ou tout autre document, ainsi qu'à l'égard des personnes, groupements ou entités qui, même en
l'absence d'obligation déclarative, ont été ou auraient dû être imposés par ces mêmes services ou dont la résidence principale, le siège ou le principal établissement est situé dans le ressort desdits
services.
245
Sans préjudice des compétences des services à compétence nationale, les DIRCOFI assurent
également :
- le contrôle des déclarations qui doivent être souscrites ainsi que
l'assiette, le contrôle et le recouvrement des impôts, droits, taxes et sommes, quelle qu'en soit la nature, dus par :
les personnes physiques ou morales, les groupements de personnes de fait ou de droit et toutes entités, quelle que soit leur nature juridique, de nationalité française ou étrangère, non
domiciliés ou non établis fiscalement en France mais disposant de revenus de source française ou disposant, à quelque titre que ce soit, directement ou indirectement, d'une ou de plusieurs habitations
ou propriétés immobilières dans ce pays,
les personnes physiques ou morales, les groupements de personnes de fait ou de droit et toutes entités, quelle que soit leur nature juridique, de nationalité française ou étrangère, n'ayant pas
en France le lieu de leur domicile, établissement ou siège social, imposables ou taxables en France en application des dispositions du code général des impôts ou des stipulations d'une convention
internationale,
tout assujetti n'ayant pas le siège de son activité en France mais y réalisant des opérations taxables,
les fonctionnaires et agents de l'État en service à l'étranger ou les fonctionnaires et autres agents au service de la Commission européenne, qu'ils disposent ou non d'une habitation en France, à
l'exception de ceux qui y ont conservé leur foyer fiscal,
les personnes transférant leur domicile hors de France, imposables en France en vertu des dispositions de l'article 167 du
CGI et de l'article 167 bis du CGI;
- le contrôle des déclarations souscrites et des retenues et perceptions à la source dues par les établissements
payeurs et débiteurs divers à raison des rémunérations, revenus et gains de toute nature versés à des personnes physiques ou morales, groupements ou entités domiciliés ou établis en France ou hors de
France ;
- le contrôle des exonérations, abattements, remboursements ou restitutions, quelle qu'en soit la nature, qui
bénéficient aux personnes, groupements ou entités domiciliés ou établis en France ou hors de France ainsi qu'aux organisations internationales établies dans ce pays ;
- le contrôle des dossiers des dirigeants ou associés personnes physiques d'entreprises relevant de la compétence des
DIRCOFI.
250
Les DIRCOFI effectuent le contrôle des systèmes de télétransmission des factures et des
procédures de signature électronique avancée dans les conditions prévues à l'article L. 80 FA du LPF et à
l'article R. 80 F-1 et suivants du LPF.
260
Les fonctionnaires de ces directions, qui sont territorialement compétents pour :
- contrôler les déclarations de revenu global d'une personne physique, peuvent également
contrôler la situation fiscale des activités professionnelles, exploitations, entreprises, sociétés, groupements ou entités que cette personne ou l'un des membres de son foyer fiscal exerce ou dirige,
ou dans lesquels ils sont associés, quel que soit le lieu où ces activités, exploitations, entreprises, sociétés, groupements ou entités sont exercés ou situés et la forme juridique qu'ils revêtent ;
- le contrôle de la situation fiscale d'une activité professionnelle, d'une exploitation,
d'une entreprise, d'une société, d'un groupement ou d'une entité qu'une personne physique ou l'un des membres de son foyer fiscal exerce ou dirige, ou dans lesquels ils sont associés, peuvent procéder
au contrôle de l'ensemble des impositions de cette personne, quel que soit le lieu de son domicile ;
- le contrôle de la situation fiscale d'une activité professionnelle, d'une exploitation,
d'une entreprise, d'une société, d'un groupement ou d'une entité, peuvent procéder au contrôle des personnes subordonnées ou interposées de ces derniers, quel que soit le lieu de leur domicile,
résidence ou établissement ;
- le contrôle de la situation fiscale d'une activité professionnelle, d'une exploitation,
d'une entreprise, d'une société, d'un groupement ou d'une entité, peuvent procéder au contrôle des entreprises appartenant au même groupe d'intérêt que ces derniers, quel que soit le lieu de leur
siège social, de leur principal établissement ou de leur direction.
270
Outre les brigades de contrôle, les DIRCOFI disposent d'une brigade d'enquête et de
programmation et d'un pôle d'enquêtes et de programmation qui a pour mission d'enrichir la programmation pour les DIRCOFI et pour les directions régionales et départementales relevant de
l'inter-région par des propositions issues de l'analyse risque. Les DIRCOFI sont chargées du pilotage des brigades de contrôle et de recherche implantées dans leur ressort territorial.
III. Les services départementaux
280
Conformément aux dispositions de
l'article 350 terdecies de l'annexe III au CGI, les directions départementales des finances publiques
(DDFiP) ou directions régionales des finances publiques (DRFiP) assurent dans leur ressort territorial, sans préjudice des attributions exercées par les directions spécialisées, l'ensemble des
missions dévolues à la DGFiP, notamment :
- l'assiette, le recouvrement et le contrôle des impôts, droits, taxes et sommes quelle
qu'en soit la nature ;
- les missions foncières d'administration des domaines, de tenue du cadastre et de publicité
foncière ;
- les tâches de toute nature ou les missions particulières qui leur sont confiées par le
Directeur général des finances publiques.
285
Sans préjudice des compétences des services à compétence nationale et des DIRCOFI, les DDFiP
ou DRFiP assurent également :
- le contrôle des déclarations qui doivent être souscrites ainsi que
l'assiette, le contrôle et le recouvrement des impôts, droits, taxes et sommes, quelle qu'en soit la nature, dus par :
les personnes physiques ou morales, les groupements de personnes de fait ou de droit et toutes entités, quelle que soit leur nature juridique, de nationalité française ou étrangère, non
domiciliés ou non établis fiscalement en France mais disposant de revenus de source française ou disposant, à quelque titre que ce soit, directement ou indirectement, d'une ou de plusieurs habitations
ou propriétés immobilières dans ce pays,
les personnes physiques ou morales, les groupements de personnes de fait ou de droit et toutes entités, quelle que soit leur nature juridique, de nationalité française ou étrangère, n'ayant pas
en France le lieu de leur domicile, établissement ou siège social, imposables ou taxables en France en application des dispositions du code général des impôts ou des stipulations d'une convention
internationale,
tout assujetti n'ayant pas le siège de son activité en France mais y réalisant des opérations taxables,
les fonctionnaires et agents de l'État en service à l'étranger ou les fonctionnaires et autres agents au service de la Commission européenne, qu'ils disposent ou non d'une habitation en France, à
l'exception de ceux qui y ont conservé leur foyer fiscal,
les personnes transférant leur domicile hors de France, imposables en France en vertu des dispositions de l'article 167 du
CGI et de l'article 167 bis du CGI ;
- le contrôle des déclarations souscrites et des retenues et perceptions à
la source dues par les établissements payeurs et débiteurs divers à raison des rémunérations, revenus et gains de toute nature versés à des personnes physiques ou morales, groupements ou entités
domiciliés ou établis en France ou hors de France ;
- le contrôle des exonérations, abattements, remboursements ou restitutions,
quelle qu'en soit la nature, qui bénéficient aux personnes, groupements ou entités domiciliés ou établis en France ou hors de France ainsi qu'aux organisations internationales établies dans ce pays ;
- le contrôle des dossiers des dirigeants ou associés personnes physiques
d'entreprises.
290
Les DDFiP ou DRFiP assurent également et concurremment avec les autres services compétents
la recherche des renseignements nécessaires à l'assiette, au contrôle et au recouvrement des impôts, droits et taxes de toute nature.
300
Le contrôle de l'impôt est exercé par les services de base à compétence locale et par les
brigades de vérifications à compétence départementale.
A. Services à compétence locale
310
Les services à compétence locale de contrôle de l'impôt assurent le contrôle des impôts des
particuliers (services des impôts des particuliers) et des impôts des professionnels (services des impôts des entreprises, pôles de contrôle et d'expertise).
1. Services des impôts des particuliers (SIP)
320
Les services des impôts des particuliers (SIP) sont composés de secteurs d'assiette des
impôts directs (SAID) qui sont principalement chargés des travaux d'assiette et de contrôle élémentaire de l'impôt sur le revenu et de cellules spécialisés dans le contrôle sur pièces.
2. Services des impôts des entreprises (SIE)
330
Le service des impôts des entreprises (SIE) est l’interlocuteur fiscal unique des
professionnels.
Les agents des SIE accueillent les usagers professionnels et reçoivent leurs demandes :
demandes de renseignements, recours, délivrance d’attestations, etc.
340
Les SIE sont chargés :
- des travaux d’assiette et de recouvrement : la saisie des déclarations, des supports
liquidatifs et des paiements correspondants ;
- de la tenue de la comptabilité, de la caisse ;
- de l’enregistrement ;
- de la relance, la taxation ou l’évaluation d’office, la poursuite des défaillants.
Le SIE traite notamment les demandes de remboursements de crédit de TVA, les demandes de
remboursement d’IS et la contribution économique territoriale.
3. Pôles contrôle expertise
350
Les pôles de contrôle expertise (PCE) sont chargés des travaux relatifs aux dossiers des
professionnels.
Les attributions des PCE sont :
- la programmation du contrôle fiscal externe (vérification ponctuelle, examen de
comptabilité) ;
- le contrôle sur pièces;
- le contrôle fiscal externe ;
- les travaux d'expertise (instruction sur pièces ou sur place des remboursements de crédit
de TVA, traitement des rescrits).
Depuis septembre 2016, les PCE réalisent le contrôle de la redevance audiovisuelle des
professionnels, l'intégralité du contrôle sur pièces des particuliers étant confié au pôle national de la contribution à l'audiovisuel public (POLRE).
(360)
4. Cas particuliers des résidents de la Principauté de Monaco
370
Conformément aux dispositions du troisième alinéa de
l'article 45 de l'annexe III au CGI et de
l'article 121 Z quinquies de l'annexe IV au CGI, les personnes physiques qui résident habituellement dans
la Principauté de Monaco, qu'elles soient ou non fiscalement domiciliées en France, sont tenues d'accomplir leurs obligations déclaratives en matière d'impôt sur le revenu, d'impôt de solidarité sur
la fortune, de dons manuels et de droits de succession auprès du service des impôts de Menton.
B. Services spécialisés à compétence départementale
380
Les services spécialisés à compétence départementale, dont l'une des missions est d'assurer
le contrôle des droits, sont les brigades départementales de vérification et les brigades de contrôle et de recherches.
1. Brigades départementales de vérification (BDV)
390
Elles assurent l'essentiel des opérations de contrôle fiscal externe du département et des
examens de comptabilité du bureau.
2. Brigades de contrôle et de recherche (BCR)
400
Chaque direction départementale des finances publiques (DDFiP) ou direction régionale des
finances publiques (DRFiP) dispose d'une brigade de contrôle et de recherche (BCR). Son siège est situé au chef-lieu du département.
410
Les BCR :
- recherchent les renseignements en vue de la programmation de vérifications ;
- procèdent à des contrôles matériels et à des opérations de recoupement ;
- collectent et mettent en cohérence les renseignements provenant des services de la DGFiP ;
- apportent leur appui tactique aux vérificateurs ;
- disposent du droit d'enquête ;
- mettent en œuvre le droit de visite et de saisie avec les services de la DNEF ;
- mettent en œuvre la flagrance fiscale selon les dispositions qui la régissent.
3. Pôles de contrôle revenus/patrimoine (PCRP)
420
Les PCRP sont spécialisés dans le contrôle sur pièces des dossiers des particuliers. Ils
sont chargés de vérifier l'ensemble des déclarations qui doivent être déposées par les contribuables en matière de revenus et de patrimoine.
Le PCRP est notamment chargé :
- du contrôle corrélé des dossiers à fort enjeu (DFE) ;
- du contrôle de l'impôt de solidarité sur la fortune ;
- du contrôle des droits de mutation à titre gratuit et à titre onéreux;
- du contrôle des plus-values réalisées par des particuliers et de certains profits
immobiliers, à l'exception des opérations relevant d'autres services ;
- du contrôle de la taxe sur la valeur ajoutée immobilière.
Selon les schémas organisationnels, la compétence du PCRP peut s'étendre au contrôle des
contribuables personnes physiques infra-DFE. | Bulletin officiel des finances publiques - impôts | BOI-CF-DG-20 | https://bofip.impots.gouv.fr/bofip/555-PGP.html/identifiant=BOI-CF-DG-20-20171221 | 2017-12-21 00:00:00 | 5ff5f1cf454a20bc48f1ec97a7bb8623308c2fec942fda84d5c05eb25b78cf1a | [
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] |
1
Le droit d'enquête permet de rechercher les manquements aux règles et obligations de facturation
auxquelles sont tenus les assujettis à la TVA (articles L.80 F à
L.80 J du livre des procédures fiscales(LPF)).
À cet effet, la facturation peut être rapprochée des livres, des registres, de la
comptabilité-matières ainsi que de tout document professionnel se rapportant à des opérations qui ont donné lieu ou auraient dû donner lieu à facturation.
Les principales étapes de la procédure sont matérialisées par la remise d'un avis d'enquête, des
procès-verbaux d'intervention et comptes rendus d'audition permettant à l'assujetti, ou à son représentant, de prendre connaissance, au fur et à mesure de leur déroulement, des recherches et
constatations de l'administration.
Le droit d'enquête est conclu par un procès-verbal consignant, soit l'absence de manquement,
soit des manquements aux règles de facturation. Ceux-ci ne peuvent être opposés à l'assujetti que dans le cadre d'une procédure de contrôle de l'impôt, prévu à l'article
L.47 du LPF.
Le droit d'enquête est mis en œuvre par les agents de la Direction des finances publiques et
également, pour ce qui concerne les acquisitions et livraisons intracommunautaires, par les agents des douanes.
Le droit d'enquête permet à l'administration fiscale d'intervenir de manière inopinée chez un
assujetti. Il se distingue :
- des procédures de contrôle de l'impôt prévues aux
articles L.10 du LPF à L.47 A du LPF ;
- du droit de communication visé aux
articles L.81 et suivants du LPF dont notamment, il n'a pas le caractère passif ;
- du droit de visite et de saisie. Il ne permet pas d'accéder aux domiciles privés et ne peut se
traduire par la saisie de documents.
I. Objet et champ d'application
A. Personnes concernées
10
Le droit d'enquête peut être mis en œuvre auprès de tout assujetti à la TVA au sens des
articles 256 A et 256 B du code général des impôts
(CGI) et du IV de l'article 298 sexies du CGI.
20
Sont assujetties, au sens de
l'article 256 A du CGI, les personnes qui effectuent de manière indépendante des activités économiques de producteur,
commerçant, prestataire de service, y compris les activités extractives, agricoles et libérales.
La qualité d'assujetti est indépendante du statut juridique des personnes, de leur régime
d'imposition, de leur situation au regard d'autres impôts, de la nature ou de la forme de leur intervention.
La qualité d'assujetti suppose la réalisation répétée de prestations de services ou de
livraisons de biens. La personne qui réalise une opération à titre occasionnel n'a, en principe, pas la qualité d'assujetti.
L'exploitation d'un bien corporel ou incorporel en vue d'en retirer des recettes ayant un
caractère de permanence confère également la qualité d'assujetti alors même qu'elle se concrétiserait par la réalisation d'une seule opération.
La qualité d'assujetti est indépendante du but ou des résultats de l'activité économique
exercée, en particulier de son caractère lucratif ou non lucratif.
Le fait que certaines opérations ne soient pas soumises à la TVA en application d'exonérations
spécifiques ou de l'existence de seuils de franchise en base ne fait pas perdre à la personne exerçant une activité économique, dans les conditions prévues ci-dessus, la qualité d'assujetti.
30
Le droit d'enquête peut être mis en œuvre auprès des personnes morales de droit public lorsque
celles-ci sont assujetties en application des dispositions de l'article 256 B du CGI.
40
Toute personne qui effectue à titre occasionnel la livraison d'un moyen de transport neuf
expédié ou transporté sur le territoire d'un autre État membre à destination de l'acheteur, par le vendeur, par l'acheteur ou pour leur compte, est considérée comme assujettie
(IV de l'article 298 sexies du CGI).
Ces dispositions concernent les personnes morales non assujetties qui livrent des moyens de
transport neufs dans les conditions précisées ci-dessus. Le droit d'enquête peut donc s'exercer auprès de celles-ci. Il peut également concerner des particuliers qui livrent des moyens de transport
neufs dans les mêmes conditions, sous réserve que ceux-ci disposent de locaux à usage professionnel (cf. II-B-1 § 190).
B. Territorialité
50
Le droit d'enquête peut être mis en œuvre en France métropolitaine et dans les départements
d'outre-mer à l'exception de la Guyane où la TVA n'est provisoirement pas applicable en application de l'article 294 du CGI.
60
Les assujettis à la TVA de la Martinique, de la Guadeloupe et de la Réunion sont soumis à
l'obligation de facturation prévue par l'article 289 du CGI. Cependant, il est rappelé que les départements d'outre-mer sont
considérés comme territoires d'exportation par rapport à la France métropolitaine, au même titre que les pays tiers (2 de l'article
294 du CGI). Les opérations effectuées avec ces départements ne constituent pas des échanges intracommunautaires.
Les assujettis à la TVA n'y disposent pas de numéro d'identification à la TVA.
C. Règles de facturation
70
Le droit d'enquête est mis en œuvre en vue de s'assurer de l'application des règles de
facturation de portée générale ou particulières.
Il permet le contrôle de la facturation quelle que soit la date d'émission ou de réception des
documents délivrés à ce titre.
La régularité de la facturation est, en conséquence, appréciée en fonction des dispositions en
vigueur à la date où la facture contrôlée a été émise.
À cet égard, il y a lieu de se reporter au BOI-TVA-DECLA-30-20.
D. Recherche des manquements aux règles de facturation
80
Peuvent être relevés, par exemple, les manquements suivants aux règles de facturation :
facturations incomplètes (absence d'une ou plusieurs mentions obligatoires) ou erronées ;
absence de facturation ;
facturation de complaisance : fausse facturation, émission de factures ne correspondant pas à des opérations réelles, etc.
II. Procédure
A. Les enquêteurs
1. Agents de la Direction générale des finances publiques
a. Compétence matérielle
90
En application de
l'article L.80 F du LPF, les agents de la Direction générale des finances publiques ayant au moins le grade de
contrôleur ont compétence pour mettre en œuvre le droit d'enquête dans les conditions prévues aux articles L.80 F et suivants du LPF.
b. Compétence territoriale
100
Les articles
R.80 F-1 à R.80 F-3 du LPF précisent la compétence territoriale des agents des finances publiques.
1° Principe
110
Les agents mentionnés au II-A-1-a § 90 peuvent exercer le droit d’enquête
dans le ressort territorial du service auquel ils sont affectés. Le droit d’enquête ne concernant que les assujettis à la TVA, ce principe doit être apprécié au regard des obligations déclaratives
incombant à ces derniers et qui sont fixées aux articles 32 de l'annexe IV au CGI et
33 de l’annexe IV au CGI.
Les déclarations de TVA devant, sauf exceptions, être déposées auprès du service auquel doit
parvenir la déclaration de bénéfices ou de revenus, le service compétent est donc, en principe, celui dont dépend le lieu d’exercice de l’activité, le principal établissement ou le siège.
Ces règles de compétence s’appliquent quel que soit le lieu où sont détenus les documents
objets de l’enquête.
2° Exceptions
a° Région Île-de-France
120
Compte tenu des particularités de la situation des entreprises dans la région Île-de-France,
l’article R.80 F-1 du LPF institue, pour les agents affectés dans ce ressort territorial, une compétence élargie à
l’ensemble de la région.
b° Changement du lieu de dépôt des déclarations de TVA
130
L’article R.80 F-3
du LPF prévoit qu’en cas de changement du lieu de dépôt de déclaration en matière de taxe sur la valeur ajoutée ou du lieu d'exercice de l'activité d'un assujetti, les fonctionnaires
territorialement compétents pour procéder à la mise en œuvre du droit d'enquête, eu égard à la nouvelle situation de l'assujetti, le sont concurremment avec les services de l'ancien lieu de dépôt de
déclaration ou d'exercice de l'activité, pour toute la période visée à l'article L.102 B du LPF .
Dans cette hypothèse, le service compétent pour mettre en œuvre un contrôle de facturation est
:
- le service de l’ancien lieu de dépôt (ou d’exercice) jusqu’à la date du changement ;
- le service du nouveau lieu de dépôt à compter de la date du changement et sur la période
visée à l’article L.102 B du LPF.
c° Extension de compétence
140
Conformément à la première phrase de
l’article R.80 F-2 du LPF, les fonctionnaires qui ont compétence pour procéder à la mise en œuvre du droit d'enquête
auprès d'un assujetti à la taxe sur la valeur ajoutée peuvent exercer ce droit dans tous les établissements de l'intéressé, quel que soit leur lieu de situation.
Cette disposition ne peut évidemment bénéficier qu’aux agents territorialement compétents pour
engager la procédure auprès de l’assujetti. Ces agents, après engagement de la procédure au siège ou au principal établissement, peuvent poursuivre leurs investigations dans tous les autres
établissements. Ils sont seuls compétents à cet égard.
150
La deuxième phrase de
l’article R.80 F-2 du LPF confère aux agents compétents pour exercer la procédure d’enquête à l’égard d’un assujetti,
le droit de mener une procédure identique auprès des assujettis ayant avec le premier des relations professionnelles impliquant une obligation de facturation ou de production de documents en tenant
lieu, quel que soit le lieu de leur siège, de leur établissement, de leur domicile ou de l'exercice de leur activité.
3° Assistance par d’autres fonctionnaires des finances publiques
160
Le deuxième alinéa de
l’article R.80 F-1 du LPF instaure la possibilité pour les agents compétents pour diligenter un droit d’enquête de se
faire assister par tout autre fonctionnaire de la Direction générale des finances publiques appartenant à des corps de catégories A et B et affecté ou non dans le ressort territorial du même service.
2. Agents de la Direction générale des douanes et droits indirects
170
Les agents de la Direction générale des douanes et droits indirects (DGDDI) ayant au moins le
grade de contrôleur peuvent également recourir au droit d'enquête pour la recherche des manquements aux règles de facturation portant sur les seules opérations intracommunautaires
(LPF, art. L.80 I). Pour les dispositions particulières aux agents de la DGDDI, voir
IV § 390 et suivants.
B. Déroulement de la procédure
180
Le droit d'enquête permet d'intervenir de manière inopinée dans les locaux professionnels d'un
assujetti ou sur convocation dans les bureaux de l'administration.
Une même enquête peut donner lieu à une ou plusieurs interventions sur place ou convocations.
Lors de la première intervention ou de la première convocation, un avis d'enquête est remis à
l'assujetti.
Chaque intervention chez un assujetti donne lieu à l'établissement d'un procès-verbal
d'intervention.
Les auditions, effectuées dans l'entreprise ou dans les bureaux de l'administration, donnent
lieu à l'établissement d'un compte rendu d'audition.
1. Locaux auxquels peuvent accéder les enquêteurs
190
Le droit d'enquête peut être mis en œuvre dans les locaux à usage professionnel, ainsi que sur
les terrains ou dans les entrepôts affectés à une activité professionnelle. Il peut également l'être dans les moyens de transport à usage professionnel. Dans ce cas, le chargement peut être examiné.
En aucun cas, les enquêteurs ne peuvent accéder aux locaux affectés au domicile privé ou aux
parties privatives des locaux à usage mixte.
2. Heures d'intervention
200
Le droit d'enquête est mis en œuvre de 8 heures à 20 heures et durant les heures d'activité
professionnelle.
3. Avis d'enquête
a. Principe
210
En application du premier alinéa de
l'article L.80 G du LPF, un avis d'enquête est remis lors de la première intervention chez l'assujetti ou lors de la
première convocation dans les bureaux de l'administration.
L'avis d'enquête mentionne notamment :
- le(s) nom(s) et la qualité des enquêteurs participant à la première intervention ainsi que
le service auquel il(s) appartient(-nent) ;
- le nom ou la dénomination sociale et l'adresse de l'assujetti ;
- la date de l'intervention ou, le cas échéant de la convocation.
Il est remis à l'assujetti lorsqu'il s'agit d'une entreprise individuelle, ou lorsque celui-ci
est une personne morale, à son représentant légal (gérant, président directeur général, etc.).
b. Cas particulier
220
L'article L.80 G du
LPF prévoit que, lorsque l'assujetti ou dans le cas d'une personne morale, son représentant légal, est absent lors de la première intervention, l'avis d'enquête est remis à la personne qui reçoit
les enquêteurs (salarié, dirigeant, parent, etc.). Celle-ci en accuse réception.
Dans ce cas, dès que l'intervention est terminée, un procès-verbal est établi. Celui-ci
comporte notamment :
- la liste des documents demandés et/ou examinés ;
- la date ainsi que les heures de début et de fin d'intervention ;
- le nom et la qualité de la personne à qui a été remis l'avis d'enquête et si celle-ci est
différente, celle de la personne qui a assisté au déroulement de cette intervention.
Cette dernière personne ou celle à qui a été remis l'avis d'enquête, est invitée à signer le
procès-verbal. En cas de refus, mention en est faite au procès-verbal.
Une copie de ce document signé par l'enquêteur lui est remise. Un autre exemplaire est adressé
sans tarder à l'assujetti ou au représentant légal de la personne morale, par lettre recommandée avec avis de réception.
4. Interventions sur place
230
En application de
l'article L.80 F du LPF, chaque intervention dans l'entreprise donne lieu à un procès-verbal relatant les opérations
effectuées. Celui-ci mentionne notamment :
- le(s) nom(s) et la qualité de l’enquêteur (ou des enquêteurs) procédant à l'intervention
ainsi que le service auquel il(s) appartient(-nent) ;
- le nom ou la dénomination sociale et l'adresse de l'assujetti ;
- la date et les heures d'intervention ;
- et, s'il y a lieu, le nom de la personne chargée d'accompagner les enquêteurs.
Ce procès-verbal est signé par l'enquêteur et par l'assujetti ou la personne chargée
d'accompagner l'enquêteur. En cas de refus de signer de l'assujetti ou de la personne chargée d'accompagner l'enquêteur, mention en est faite au procès-verbal.
5. Auditions
240
Chaque audition donne lieu à un compte rendu d'audition.
Celui-ci est signé par le(s) enquêteur(s) ayant procédé à l'audition et la personne
entendue. En cas de refus de signer de cette dernière, mention en est faite au compte rendu.
C. Opérations effectuées
1. Période sur laquelle peut porter le droit d'enquête
250
Le droit d'enquête peut porter sur la période de six ans mentionnée à
l'article L.102 B du LPF (BOI-CF-COM-10-10-30-10).
2. Documents pouvant être examinés
260
En application de
l'article L.80 F du LPF, les enquêteurs peuvent se faire présenter les factures ou tout document en tenant lieu, la
comptabilité matières, les livres, les registres ainsi que les documents professionnels pouvant se rapporter à des opérations ayant donné lieu ou qui auraient dû donner lieu à facturation.
Ces documents sont examinés par l'enquêteur, pour s'assurer de la réalité des mentions
portées sur la facture et de celle des opérations ayant donné lieu à facturation, et détecter les opérations qui auraient dû donner lieu à facturation.
Les factures concernées sont les factures reçues ou les factures émises, quel que soit leur
support.
Le contrôle des règles de facturation peut porter sur les factures électroniques
(CGI, art. 289, V à VII ; et BOI-TVA-DECLA-30-20-30).
Lorsque l'authenticité de l'origine, l'intégrité du contenu et la lisibilité des factures
sont assurées par des contrôles prévus au 1° du VII de l'article 289 du CGI, les enquêteurs peuvent accéder à l'ensemble des informations, documents, données, traitements informatiques ou systèmes
d'information constitutifs de ces contrôles et à la documentation décrivant leurs modalités de réalisation (article L. 80 F, alinéa 2 du LPF).
Les documents pouvant tenir lieu de facture sont notamment les notes d'honoraires, de
commission ou de courtage, les quittances de loyers des locaux dans lesquels est exercée une activité professionnelle, les factures-congés émises par les marchands en gros de boissons, les comptes
rendus adressés par l'intermédiaire à l'achat ou à la vente au commettant, etc.
Les livres sont ceux dont la tenue est obligatoire en application notamment :
- de l'article L.123-12 du code de commerce, c'est-à-dire le
bilan, le compte de résultat et l'annexe ainsi que les journaux auxiliaires tels que, par exemple, les livres de clients, de fournisseurs, les livres de banque ou de caisse :
- de l'article 99 du
CGI, c'est-à-dire le livre-journal et le document mentionné au 3ème alinéa de cet article ;
- des
articles 38 sexdecies P à
38 sexdecies RB bis de l'annexe III au CGI ;
- de réglementations propres à certaines professions.
Sont également concernés les documents annexes tels que les pièces de recettes et de
dépenses.
Parmi les documents professionnels pouvant être examinés, figurent notamment les bons de
commande ou de livraison, les contrats, les correspondances commerciales, les documents de transport ou d'accompagnement, etc.
Lorsque les documents pouvant être examinés dans le cadre du droit d'enquête, et notamment
les factures, sont conservés sur support informatique en application de l'article L.102 B du LPF, ils sont restitués
sur support papier à la demande de l'administration.
3. Registres et comptabilité matières
a. Registres prévus à l'article 286 quater du CGI
270
Ainsi, en application de
l'article L.80 F du LPF, le droit d'enquête permet de se faire présenter les registres prévus par les dispositions
adoptées par les États membres pour l'application des articles 217 à 248 de la directive 2006/112/CE du
Conseil du 28 novembre 2006 et le code général des impôts.
Sont visés les registres prévus à
l'article 286 quater du CGI : le registre des biens expédiés ou transportés, le registre des façonniers et le registre des
prestataires de services autres que façonniers.
La tenue de ces registres doit être conforme aux modalités prévues aux
articles 41 bis de l'annexe IV à
41 quinquies de l'annexe IV au CGI (BOI-TVA-DECLA-20-30-30).
b. Comptabilité matières et registres divers
280
Le droit d'enquête permet également d'examiner la comptabilité matières et les registres
dont la tenue est rendue obligatoire par une disposition légale ou réglementaire. Il en est ainsi par exemple :
- de la comptabilité matières prévue au III de
l'article 298 bis du CGI (BOI-TVA-SECT-80-30-50-20) ;
- du registre des objets mobiliers (encore appelé livre de police des antiquaires), prévu
par l'article 321-7 du code pénal ;
- du livre des agents immobiliers prévu par
l'article
5 modifié de la loi n° 70-9 du 2 janvier 1970 et les
articles
51 à 53 du décret modifié n° 72-678 du 20 juillet 1972.
4. Copie des documents
290
Les enquêteurs peuvent se faire délivrer copie des factures ou de tout autre document se
rapportant à des opérations facturées ou qui auraient dû donner lieu à facturation.
5. Constatation matérielle des éléments physiques de l'exploitation
300
Les enquêteurs peuvent procéder à des constatations matérielles et à l'inventaire, au jour
de leur intervention, de tout ou partie des ressources utilisées pour l'exploitation de l'entreprise. Il peut s'agir des moyens immobiliers, mobiliers et humains affectés à l'activité industrielle,
commerciale, libérale, artisanale ou agricole. Il s'agit également des stocks et encours de matières premières, fournitures diverses, produits et prestations.
6. Exercice complémentaire du droit d’enquête et du droit de communication
310
La Cour de cassation
(C.Cass, 16 novembre 1999 n°97-15159) a jugé
que les droits d'enquête (articles L.80 F à L.80 H du LPF) et de communication (articles L.81 à L.88 du LPF) ne sont pas exclusifs l'un de l'autre et peuvent être exercés de façon complémentaire de
sorte que l'administration peut, dans le cadre d'une procédure d'enquête, demander aux personnes qui réalisent des opérations définies au 6° de l'article 257 du CGI communication d'un document visé
par l'article L.88 du LPF.
Au cas particulier, le document dont la communication était demandée était le répertoire
dont la tenue était exigée par les articles 852 du CGI et 50 sexies de l'annexe IV à ce code (cf. II-C-3-b § 280).
La société soutenait qu'à peine de détournement de procédure, la procédure d'enquête,
dont l'objet est de rechercher des manquements éventuels aux règles de facturation, ne pouvait être utilisée pour constater une irrégularité (défaut de tenue du répertoire) au regard de l'article 1115
du CGI et permettre à l'administration de prononcer la déchéance du régime prévu par ce texte. À cet égard, il est précisé que la procédure de vérification diligentée contre la société avait été
introduite conformément aux dispositions de l'article L.47 du LPF.
D. Clôture de l'enquête
320
En application de
l'article L.80 H du LPF, l'enquête se conclut par un procès-verbal. Celui-ci est rédigé au plus tard dans les trente
jours qui suivent la dernière intervention sur place ou la dernière convocation.
Ce document consigne les manquements constatés aux règles de la facturation ou l'absence de
tels manquements.
Une liste des documents dont une copie a été délivrée aux enquêteurs est annexée au
procès-verbal de clôture.
Le procès-verbal de clôture doit être signé par les agents de l'administration ayant procédé
à la constatation des manquements portés dans le procès-verbal de clôture et par l'assujetti ou, lorsqu'il s'agit d'une personne morale, son représentant légal. En cas de refus de signer, mention en
est faite au procès-verbal.
Une copie est remise à l'intéressé. Celui-ci dispose d'un délai de trente jours pour faire
valoir ses observations. Ce délai est un délai franc dont le premier jour est fixé au lendemain de la remise ou de la réception du procès-verbal de clôture. Il expire le trente et unième jour suivant.
Ces observations peuvent être portées sur le procès-verbal lors de sa signature, ou faire
l'objet d'une note adressée au service. Celle-ci est alors annexée au procès-verbal. Dans les deux cas, les observations doivent être signées par l'assujetti ou son représentant légal lorsqu'il s'agit
d'une personne morale.
Enfin, il est précisé que plusieurs enquêtes peuvent être mises en œuvre auprès d'un même
assujetti, pour une même période au cours d'une année.
III. Exploitation fiscale des constatations opérées et sanctions applicables
A. Exploitation fiscale des constatations opérées
330
En application du 3ème alinéa de
l’article L.80 H du LPF les constatations du procès-verbal ne peuvent être opposées au contribuable ainsi qu'aux tiers
concernés par la facturation que dans le cadre des procédures de contrôle mentionnées à l'article L.47 du LPF au regard
des impositions de toute nature et de la procédure d'enquête prévue à l'article L.80 F du LPF.
Elles peuvent être également invoquées lorsque la mise en œuvre des procédures de visite et
de saisie mentionnées aux articles L.16 B du LPF et
L.38 du LPF est demandée.
1. Opposabilité des constatations du procès-verbal de clôture
340
Le terme de « constatations » concerne celles directement liées à la facturation qui ont été
recueillies au cours de la procédure d'enquête, grâce à l'examen de documents dont la présentation a été demandée ou dans le cadre d'une audition, et qui sont retracées dans le procès-verbal de
clôture.
350
La notion de « tiers concernés par la facturation » repose sur le constat de
l'interdépendance des acteurs d'une même chaîne de facturation. Il s'agit de permettre à l'administration d'utiliser les constatations du procès-verbal d'enquête à l'encontre des assujettis qui ont
été partie prenante à un quelconque titre dans le circuit économique retracé par la facturation.
2. Procédures concernées
360
L'article L.80 H du
LPF prévoit expressément que les constatations d'un droit d'enquête peuvent être utilisées dans le cadre d'une autre procédure de même nature.
Par ailleurs, les informations relatées dans un procès-verbal de clôture d'enquête étant
susceptibles, parmi d'autres éléments, de fonder la conviction du magistrat chargé de vérifier concrètement le bien-fondé d'une demande d'autorisation de visite et de saisie, le 3ème alinéa de
l’article L.80 H du LPF confirme que les constatations relatives à la facturation consignées dans le procès-verbal de clôture d'enquête peuvent être invoquées lorsque la mise en œuvre des procédures
de visite et de saisie mentionnées aux articles L.16 B du LPF et
L.38 du LPF est demandée.
B. Sanctions applicables
1. Amendes applicables
370
La mise en œuvre du droit d'enquête ne peut donner lieu à l'application d'amendes hormis
celles prévues aux 1, 2 et 3 du I et au II de l'article 1737 du CGI et à
l'article 1788 B du même code (LPF,
art. L.80 H).
Les modalités d’application de ces amendes sont commentées dans le
BOI-CF-INF.
2. Opposition à fonction
380
Le refus de l'assujetti de laisser les enquêteurs accéder aux locaux visés à
l'article L.80 F du LPF ou le refus de présentation des documents demandés est constitutif d'une opposition à fonction
au sens de l'article 1746 du CGI. Celle-ci est constatée par procès-verbal.
IV. Dispositions particulières aux agents de la Direction générale des douanes et droits indirects (DGDDI)
A. Mise en œuvre du droit d'enquête par les agents de la DGDDI
390
En application de
l'article L.80 I du LPF, les agents des douanes peuvent mettre en œuvre le droit d'enquête dans les mêmes conditions que
les agents des finances publiques.
Toutefois, le champ d'application dans lequel ils interviennent est limité par cet article à
la recherche des manquements aux règles de facturation relatives aux seules acquisitions et livraisons effectuées avec des États membres de la Communauté européenne.
Les agents des douanes ne peuvent recourir au droit d'enquête visé dans le présent titre
dans les départements d'outre-mer (cf. I-B § 50).
B. Contrôle des moyens de transport par les agents de la DGDDI
400
Pour prévenir les manquements à l'application des règles de facturation afférentes aux
acquisitions et livraisons intracommunautaires, les agents des douanes peuvent procéder au contrôle des moyens de transport à usage professionnel et de leur chargement et se faire présenter les
documents professionnels de toute nature en possession du conducteur (LPF, art. L.80 J, 1er alinéa).
Ces contrôles à la circulation sur des échanges de biens entre États membres sont pratiqués
en application des articles 60 du code des douanes et 61 du code des
douanes qui autorisent les agents de cette administration à visiter les moyens de transport et les marchandises qu'ils contiennent.
410
Le deuxième alinéa de
l'article L. 80 J du LPF permet aux agents des douanes, dans le cadre des contrôles à la circulation, de prendre copie
des documents professionnels et de les communiquer spontanément aux services compétents de la Direction générale des finances publiques.
Cette communication s'effectue sur le fondement des dispositions de
l'article L.83 A du LPF dont les conditions d'application sont décrites dans le
BOI-CF-COM-10-70 au I-C § 90.
420
Le troisième alinéa de
l'article L. 80 J du LPF autorise les agents des douanes à se faire assister, lors des contrôles à la circulation, par
des agents de la Direction générale des finances publiques.
Cette disposition permet aux agents des finances publiques, dans le cadre d'une intervention
programmée conjointement par les services compétents des deux administrations, d'assister les agents des douanes lors des contrôles des moyens de transport à usage professionnel et de leur chargement
et dans l'exercice des demandes de documents.
Pour autant, les agents des finances publiques ne disposent pas du pouvoir de contrôle de
l'article L.80 J du LPF. Ils se contentent de prêter leur concours aux agents des douanes, seuls investis de ce pouvoir.
Ainsi, seuls les agents des douanes peuvent initier un contrôle à la circulation et établir
un procès-verbal constatant une opposition à fonction à l'occasion du contrôle des moyens de transport (infraction relevant des articles 53
du code des douanes et 413 bis du code des douanes). | Bulletin officiel des finances publiques - impôts | BOI-CF-COM-20-10 | https://bofip.impots.gouv.fr/bofip/590-PGP.html/identifiant=BOI-CF-COM-20-10-20131018 | 2013-10-18 00:00:00 | 9c6590943f61ce49f578236fa0d00e74c2e0d196899cd50c0b33ed472e0893e9 | [
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] |
Les commentaires exprimés dans ce document sont retirés à compter de la date de publication de
la présente version. Le modèle de demande relative à l'application du dispositif d'exonération des entreprises implantées dans les zones franches urbaines (ZFU) est disponible sur le site
www.impots.gouv.fr, dans le menu "Aide en ligne" situé en bas de la rubrique "Professionnel > Prévenir et résoudre
mes difficultés > Je demande un rescrit".
Pour prendre connaissance des commentaires antérieurs, il convient de consulter la
version publiée le 28 juillet 2014 dans l'onglet "Versions Publiées Du Document". | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000131 | https://bofip.impots.gouv.fr/bofip/619-PGP.html/identifiant=BOI-LETTRE-000131-20170301 | 2017-03-01 00:00:00 | 389f27b22a01e5b2dd34ca8c7c184e0faca522d6cc8af773ef84b4ea63e9ed07 | [
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] |
1
La
loi n° 68-1251 du 31 décembre
1968 tendant à favoriser la conservation du patrimoine artistique national a pour objet de permettre la mise en œuvre de nouveaux moyens pour accroître les collections des musées et des
bibliothèques, pour maintenir en France les œuvres d'art d'une haute valeur artistique ou historique et pour sauvegarder, au bénéfice du public qui les visite, le caractère de certaines demeures.
10
À cet effet, l'alinéa 1de
l'article
1er
de
la loi
du
31 décembre 1968 codifié sous l'article 1131 du code général des impôts (CGI) dispose que l'acquéreur, le donataire,
l'héritier ou le légataire d'une œuvre d'art, de livres, d'objets de collection ou de documents de haute valeur artistique ou historique est exonéré des droits de mutation et des taxes annexes
afférents à la transmission de ces biens, lorsqu'il en fait don à l'État dans le délai prévu pour l'enregistrement de l'acte constatant la mutation ou de la déclaration de succession. L'alinéa 1 de l
'article 1er de la loi du 31 décembre 1968 vise également les dons à l'État d'objets de même nature mais acquis à titre onéreux en vente publique et dont la transmission peut, dans les
mêmes conditions, être exonérée des droits de mutation exigibles en application de l'article 733 du
CGI.
L'application de cette mesure est subordonnée à un agrément préalable donné dans les conditions
édictées par le décret n° 70-1046 du 10
novembre 1970 modifié par le
décret n° 82-164 du 11 février
1982 (CGI, ann. II, art. 310 G) et après avis d'une commission dont la composition est fixée par
l'arrêté interministériel du 6 avril
1982 (JO du 14 avril 1982, NC, p. 3566).
Remarque. - Ce régime d'exonération ne doit pas être confondu avec la procédure instituée par
l'article
2 de la loi du 31 décembre 1968 déjà citée qui permet, sur agrément, le paiement des droits de mutation à titre gratuit par la remise d'œuvres d'art. Ce régime, codifié sous
l'article 1716 bis du code général des impôts, est abordé au BOI-SJ-AGR-50-20.
I. Champ d'application
A. Objet des mutations
20
La loi vise explicitement les œuvres d'art, les livres, les objets de collection et les
documents de haute valeur artistique ou historique.
Les seuls biens susceptibles de faire l'objet d'une donation à l'État sont des biens meubles.
L'application de la loi doit donc être limitée aux seuls biens qui revêtent le caractère de meubles en vertu des règles du droit civil.
Toutefois, en ce qui concerne les immeubles par destination, il convient de n'exclure du
bénéfice de la loi que les objets qui ne peuvent être détachés sans être fracturés ou détériorés, ou sans briser ou détériorer la partie du fonds à laquelle ils sont attachés. En effet, rien ne
s'oppose à ce que la donation porte sur des objets mobiliers qui se trouvent immobilisés par destination uniquement parce qu'ils sont placés sur le fonds pour son service et son exploitation mais qui
peuvent être remis à l'État sans dégradation.
B. Nature juridique des mutations ou des transmissions et qualité des bénéficiaires
30
L'exonération est susceptible de s'appliquer :
- aux ventes publiques effectuées par un officier ministériel, par une autorité administrative
ou par le service des affaires foncières et domaniales ;
- à toutes les transmissions à titre gratuit : donations entre vifs ou à cause de mort,
donations-partages, successions.
Elle bénéficie à tous les héritiers, donataires ou légataires, quel que soit leur degré de
parenté avec le de cujus et même s'il n'existe aucun lien de parenté entre eux et le défunt ou le donateur.
II. Conditions d'application de l'exonération
40
L'application de l'exonération est subordonnée à la double condition :
- que l'acquéreur, le donataire, l'héritier ou le légataire fasse une offre de donation à
l'État des biens acquis ou recueillis dans le délai prévu pour la déclaration de mutation par décès ou pour l'enregistrement de l'acte constatant l'acquisition ou la transmission. S'agissant des
ventes publiques, ce délai est d'un mois à partir du procès-verbal constatant la vente ;
- que cette offre soit agréée par le ministre de l'économie et des finances.
50
L'offre de donation faite à l'État peut être assortie de certaines conditions ou réserves.
Il résulte des débats devant l'Assemblée nationale, puis devant le Sénat, que le donateur a la
faculté de demander que le bien faisant l'objet de sa libéralité soit affecté par l'État à un musée départemental ou communal.
En outre, le I de
l'article 1131 du CGI prévoit expressément que le donateur peut stipuler qu'il conservera la jouissance du bien donné sa vie
durant et que cette réserve de jouissance bénéficiera après sa mort à son conjoint.
Lorsque le donateur est une personne morale, le même texte limite la durée de la réserve de
jouissance. Celle-ci doit normalement prendre fin à la dissolution de la collectivité mais elle ne peut, en tout état de cause, excéder vingt-cinq ans.
Toutefois, lorsque la décision d'agrément constate que les biens donnés sont attachés à un
immeuble, en raison de motifs historiques ou artistiques, le donateur, personne physique ou morale, qui prend l'engagement de les conserver dans cet immeuble et d'autoriser le public à les visiter,
est admis à stipuler une réserve de jouissance qui bénéficiera successivement aux personnes auxquelles l'immeuble sera transmis tant qu'elles respecteront elles-mêmes cet engagement.
Le donateur et ses ayants cause peuvent, à tout moment, renoncer à la réserve de jouissance et
remettre les biens donnés à l'État
(CGI,le
III de l' art. 1131).
III. Portée de l'exonération
60
L'exonération s'applique :
- aux droits de mutation à titre gratuit prévus à
l'article 777 du CGI et, éventuellement, à la taxe de publicité foncière, afférents aux biens faisant l'objet de l'agrément
donné dans les conditions indiquées ci-après.
- aux droits d'enregistrement et taxes locales additionnelles s'agissant des ventes publiques
d'objet d'art.
IV. Procédure d'agrément de l'offre de donation
A. Demande d'agrément
1. Lieu de dépôt
70
Pour bénéficier de l'exonération des droits et taxes dont il est redevable sur les biens
acquis ou recueillis par voie de donation ou de succession, l'acquéreur, l'héritier, le donataire ou le légataire doit déposer au service des impôts compétent pour enregistrer l'acte constatant la
mutation ou la déclaration de la succession, une offre précisant le ou les biens offerts ainsi que, le cas échéant, les conditions auxquelles elle est soumise. Cette offre est formulée conformément au
modèle reproduit au BOI-LETTRE-000099.
Elle est produite en quatre exemplaires et est accompagnée de deux photographies de chaque
objet proposé à l'État.
Il en est délivré récépissé
(CGI, ann. II, le I de l'art. 310
G).
2. Délais
80
L'offre doit être présentée dans les délais suivants :
- un mois à compter de la date de l'acte de mutation
(CGI, art. 635, 1-1° et 3°, et 635, 2-5° et 6°) ;
- six mois à compter du jour du décès lorsque celui dont l'héritier, le donataire ou le
légataire, recueille la succession est décédé en France métropolitaine, et un an dans tous les autres cas (CGI, art. 641).
Remarque : il existe néanmoins des délais spéciaux pour la Corse et la Réunion.
B. Vérification et transmission des demandes d'agrément
90
Le comptable de la DGFiP qui a reçu l'offre de donation examine si le dossier est complet,
correctement rempli, daté et signé. Dans la négative, il invite le contribuable à régulariser sa demande.
Il transmet un exemplaire de l'offre avec une photographie de chaque objet offert à la
direction générale des finances publiques (service juridique de la fiscalité, bureau des agréments) et les trois autres exemplaires au directeur départemental des finances publiques .
La direction départementale des finances publiques procède à toutes vérifications opportunes
en ce qui concerne la sincérité des indications fournies par le demandeur et la recevabilité de la demande. Elle s'assure, en outre, que la situation fiscale de l'intéressé est régulière. Le bénéfice
de l'agrément ne saurait, en effet, être accordé aux contribuables n'ayant pas satisfait à leurs obligations fiscales ou convaincus, depuis une époque récente, de fraudes fiscales caractérisées.
C. Saisine et compétence de la commission consultative
100
La direction départementale des finances publiques adresse, avec son avis, les trois
exemplaires de l'offre et les photographies à la direction générale des finances publiques (service juridique de la fiscalité, bureau des agréments).
Celle-ci fait parvenir un exemplaire de l'offre accompagnée d'une photographie de chaque objet
offert au secrétariat de la commission interministérielle, instituée par
l'article 2 du décret du 1er
novembre 1970 et dont la composition a été fixée par
l'arrêté du 6 avril 1982. Cette
commission comprend :
- un représentant du Premier ministre, président ;
- deux représentants du ministre chargé du budget ;
- deux représentants du ministre chargé de la culture.
Avant de se prononcer, cette commission recueille l'avis du ministre intéressé par
l'affectation éventuelle des biens qui font l'objet de l'offre de donation. Ce ministre est invité à désigner un représentant pour participer, avec voix consultative, aux travaux de la commission
relatifs à cette offre.
Elle consulte également le ou les organismes compétents, selon le cas, en matière
d'acquisition d'œuvres d'art, de livres, d'objets de collection ou de documents de haute valeur artistique ou historique.
La commission est un organisme consultatif, elle émet un avis tant sur l'intérêt artistique ou
historique que sur la valeur des biens offerts ( CGI, ann. II, le II de l'art. 310 G).
D. Décision du ministre chargé du budget
110
Au vu de l'avis de la commission, le ministre compétent propose au ministre chargé du budget
l'octroi ou le refus de l'agrément (CGI, ann. II, le II de l'art. 310 G).
Le pouvoir de décision appartient au ministre chargé du budget.
Cette décision fixe éventuellement les conditions auxquelles l'agrément est subordonné et
arrête, le cas échéant, les mesures propres à assurer la conservation et la surveillance des biens donnés à l'État (CGI, le II de
l'art. 1131). Si ces derniers sont, pour des raisons historiques ou artistiques, attachés à un immeuble, elle peut, en particulier, imposer au donateur de prendre l'engagement de les conserver
dans cet immeuble et d'autoriser le public à les visiter.
E. Notification de la décision au demandeur et au service
1. Décision d'agrément ne comportant pas de conditions particulières
120
En cas d'octroi de l'agrément, la direction générale des finances publiques (bureau des
agréments du service juridique de la fiscalité) notifie la décision d'agrément au donateur, par pli recommandé avec demande d'avis de réception
(CGI, ann. II, le II de l'art. 310 G).
Une copie de la décision d'agrément et un exemplaire de l'offre sont envoyés au directeur
départemental des finances publiques qui les transmet au comptable qui a reçu l'offre.
2. Décision d'agrément conditionnelle
130
Lorsque la décision comporte des conditions, le donateur dispose du délai fixé par la décision
d'agrément pour accepter ces conditions. Il fait connaître son acceptation à la direction générale des finances publiques,bureau des agréments par pli recommandé avec demande d'avis de réception
(CGI, ann. II, le III de l'art. 310 G). Un second exemplaire de l'offre, accompagné de la décision d'agrément ainsi
qu'une copie de la lettre d'acceptation sont adressés au directeur départemental des finances publiques, qui les transmet au comptable de la DGFiP qui a reçu l'offre.
À défaut d'acceptation des conditions dans le délai imparti, la décision d'agrément est
caduque. Le demandeur en est avisé. Une copie de la lettre informant le demandeur de la caducité de la décision d'agrément est envoyée au directeur départemental des finances publiques qui la
communique au comptable de la DGFiP compétent.
3. Décision de refus
140
La décision de refus d'agrément est notifiée au demandeur par lettre recommandée avec demande
d'avis de réception ; une copie de cette lettre, annotée de la date de l'accusé de réception du demandeur, est adressée au directeur départemental des finances publiques qui la transmet au comptable
de la DGFiP qui a reçu l'offre.
Le IV de
l'article 310 G de l'annexe II au CGI prévoit qu'en l'absence de décision notifiée dans le délai d'un an à compter de la date du récépissé de l'offre, celle-ci peut être considérée comme refusée.
Cette disposition est une garantie accordée aux auteurs des offres qui leur permet de reprendre la disposition des œuvres proposées s'ils estiment la procédure trop longue. Mais elle n'exclut pas
qu'une décision d'agrément de l'offre de donation puisse intervenir passé le délai d'un an.
V. Liquidation et formalités
A. Liquidation des droits
150
Pour la liquidation des droits et taxes dus sur une transmission qui ne comprend pas
uniquement des biens donnés à l'État, la valeur de ces derniers est déduite soit de la part imposable revenant à l'héritier, au donataire ou au légataire avant l'application, le cas échéant, de l'un
des abattements prévus à l'article 779 du CGI, soit de la valeur exprimée dans l'acte.
B. Mention d'exécution de la formalité
160
L'exonération conditionnelle des droits ne pouvant avoir pour effet de suspendre
l'accomplissement de la formalité de l'enregistrement, la mention d'exécution de celle-ci doit comporter, soit la formule « gratis », soit l'indication du montant des droits afférents aux biens qui ne
font pas l'objet de l'offre de donation. De même, en matière de succession, la quittance ne doit, éventuellement, être délivrée que pour le montant des droits effectivement perçus lors de
l'enregistrement de la déclaration.
C. Surveillance de l'exonération conditionnelle
170
Dans l'attente de la décision du ministre, la surveillance de l'exonération conditionnelle des
droits est assurée, par le comptable de la DGFiP ayant procédé à l'enregistrement de l'acte ou de la déclaration, au moyen de l'extrait d'enregistrement.
D. Exigibilité des droits
180
Par dérogation aux dispositions de
l'article 1701 du CGI , selon lesquelles les droits des actes et ceux des mutations par décès sont payés avant l'enregistrement,
la loi du 31 décembre 1968
prévoit que les droits et taxes afférents aux biens offerts ne sont exigibles que dans le délai d'un mois à compter :
- de la date d'expiration du délai imparti au donateur pour donner son acceptation, dans le
cas d'une décision d'agrément conditionnelle (CGI, le II de l'art. 1131) ;
- de la date de réception de la décision de refus d'agrément ;
- du retrait de l'offre de donation lorsqu'aucune décision n'est intervenue dans le délai d'un
an suivant son dépôt.
Aucun intérêt de retard n'est exigible lorsque les délais ainsi prescrits sont respectés (CGI,
le II de lart. 1131).
À défaut de règlement à l'échéance, la créance du Trésor est prise en charge dans les
conditions prévues et authentifiée par l'émission simultanée d'un avis de mise en recouvrement.
VI. Violation de l'engagement pris par le donateur
190
Lorsque le donateur ou ses ayants cause ne respecte pas son engagement de conserver les biens
donnés dans l'immeuble auquel ils sont attachés et d'autoriser le public à les visiter, il est mis fin de plein droit à la réserve de jouissance qui lui a été consentie et les biens donnés doivent
être remis à l'État à première réquisition sous peine d'une astreinte qui ne peut dépasser la somme prévue par l'article 1840
G bis du CGI par jour de retard. Cette astreinte est établie et recouvrée selon les règles applicables en matière de
droits d'enregistrement (CGI, art. 1840 G bis). Son montant est fixé par le le directeur départemental des finances publiques qui le notifie au donateur au moyen d'un avis de mise en recouvrement
(LPF, art. L 256). | Bulletin officiel des finances publiques - impôts | BOI-SJ-AGR-50-10 | https://bofip.impots.gouv.fr/bofip/686-PGP.html/identifiant=BOI-SJ-AGR-50-10-20120912 | 2012-09-12 00:00:00 | 44bb7725ad9b31e4f90fb2317f870dd17c66f60c5078e19007ba307f7652ee8a | [
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] |
Le régime applicable aux opérations intracommunautaires portant sur des moyens de transport
neufs est défini à l'article 298 sexies du code général des impôts (CGI).
I. Présentation du régime
1
L'article 298 sexies du
CGI définit le régime spécifique de taxation des échanges intracommunautaires portant sur des moyens de transport neufs. Il prévoit que tous les achats intracommunautaires de ce type de biens sont
soumis à la TVA dans l'État membre de destination.
10
Tout acquéreur (assujetti redevable habituel ou non de la TVA, personne non assujettie) qui
achète un moyen de transport neuf dans un autre État membre de la Communauté européenne est redevable en France de la TVA sur son acquisition. Par symétrie, les livraisons de moyens de transport neufs
expédiés ou transportés dans un autre État membre sont exonérées.
La notion de moyen de transport neuf retenue pour l'ensemble des opérations intracommunautaires,
vaut quelles que soient les personnes concernées.
Pour les ventes entre entreprises redevables de la TVA de moyens de transport neufs expédiés ou
transportés de la France vers un autre État membre ou d'un autre État membre vers la France, les règles générales prévues en matière de droit à déduction et pour les échanges intracommunautaires
trouvent à s'appliquer.
20
Le régime particulier s'applique donc aux échanges intracommunautaires (livraisons et
acquisitions) de moyens de transport neufs effectués par les particuliers et les personnes bénéficiant du régime dérogatoire mentionnés à
l'article 256 bis-I-2° du CGI, à savoir :
- les personnes morales non assujetties ;
- les assujettis qui ne réalisent que des opérations n'ouvrant pas droit à déduction ;
- les exploitants agricoles placés sous le régime du remboursement forfaitaire prévu aux
articles 298 quater et 298 quinquies du
CGI.
II. Les moyens de transport concernés
Sont considérés comme moyens de transport, pour l'application de ce régime particulier, qu'ils
soient destinés au transport de personnes ou de marchandises, les engins suivants :
30
- les bateaux d'une longueur de plus de 7,5 mètres, à l'exception des bateaux
visés à l'article 262-II-2° du CGI, c'est-à-dire :
les navires de commerce maritime (BOI-TVA-CHAMP-30-20-20) ;
les bateaux utilisés pour l'exercice d'une activité industrielle en haute mer
(BOI-TVA-CHAMP-30-20-20);
les bateaux affectés à la pêche professionnelle maritime (BOI-TVA-CHAMP-30-20-20) ;
les bateaux de sauvetage et d'assistance en mer (BOI-TVA-CHAMP-30-20-20) ;
La longueur à retenir est la longueur hors tout du navire, elle se mesure entre les points extrêmes avant et arrière de
la structure permanente du navire. Les appendices avant et arrière qui ne sont pas fixés à demeure n'entrent pas dans le calcul de cette longueur.
40
- les aéronefs dont le poids total au décollage excède 1550 kilogrammes, à
l'exception des aéronefs utilisés par des compagnies de navigation aérienne bénéficiant de l'exonération de TVA prévue à l'article
262-II-4° du CGI, à savoir celles dont les services à destination ou en provenance de l'étranger ou des collectivités et départements d'outre-mer, à l'exclusion de la France métropolitaine,
représentent au moins 80 % des services qu'elles exploitent (BOI-TVA-CHAMP-30-20-20) ;
50
- les véhicules terrestres à moteur d'une cylindrée de plus de 48 centimètres
cubes ou d'une puissance de plus de 7,2 kilowatts ; cette catégorie regroupe les véhicules à deux roues (cyclomoteurs de plus de 48 centimètres cubes, motocyclettes), à trois roues (tricycles à
moteur) ou à quatre roues ou plus (voitures de tourisme, véhicules utilitaires, poids lourds, ...).
Ne sont donc pas concernés :
les véhicules visés par le code de la route qui ne servent pas normalement sur route au transport de marchandises ou de
personnes : tracteurs agricoles, machines agricoles automotrices, matériels forestiers et matériels de travaux publics spécialement conçus pour les travaux publics ;
les véhicules et appareils remorqués de toute nature.
60
Lorsque ces conditions ne sont pas remplies, l'engin en cause ne constitue pas un moyen de
transport au sens de l'article 298 sexies du CGI et ne relève pas du régime particulier prévu à cet article.
III. Définition du moyen de transport neuf
La définition communautaire du moyen de transport neuf est spécifique. Les définitions
ci-après ne valent que pour les échanges intracommunautaires. Pour les opérations internes, les importations et les exportations, la définition des moyens de transport neufs et d'occasion demeure
inchangée. Ainsi, par exemple, pour les opérations internes, une voiture automobile doit être considérée comme un bien d'occasion dès lors qu'elle a fait l'objet d'une utilisation et qu'elle est
susceptible de remploi, quel que soit son kilométrage ou sa date de première mise en circulation.
70
En application du
2 du III de l'article 298 sexies du CGI, un moyen de transport est considéré comme neuf :
- lorsque sa livraison est effectuée dans les trois mois, ou pour les seuls véhicules
terrestres dans les six mois, suivant sa première mise en service (la mise en service correspond à la date de première mise en circulation pour les véhicules terrestres et à la date à laquelle le bien
est autorisé à naviguer ou à voler lorsqu'il s'agit d'un bateau ou d'un aéronef) ;
- ou lorsqu'il a été très peu utilisé, c'est-à-dire :
lorsqu'il a parcouru une distance de moins de 6 000 kilomètres s'il s'agit d'un véhicule terrestre à moteur ;
lorsqu'il a navigué moins de 100 heures s'il s'agit d'un bateau ;
lorsqu'il a volé moins de 40 heures dans le cas d'un aéronef.
80
Ces deux critères d'âge et d'utilisation sont alternatifs.
90
Exemples :
- une automobile dont la livraison intervient moins de 6 mois après sa mise en service est un
véhicule neuf même si elle a parcouru plus de 6 000 kilomètres ;
- il en est de même d'une automobile qui a parcouru, lors de la livraison, moins de 6 000
kilomètres même si sa mise en service remonte à plus de 6 mois ;
- en revanche, une automobile dont la mise en service remonte à plus de 6 mois au moment de la
livraison intracommunautaire et qui a parcouru plus de 6 000 kilomètres n'est pas un véhicule neuf.
Ces règles s'appliquent mutatis mutandis aux avions et aux bateaux.
100
Lorsque le bien ne peut être considéré comme un moyen de transport neuf au sens du
III, sa livraison intracommunautaire est soumise aux règles générales applicables aux ventes de biens d'occasion. | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-70-10 | https://bofip.impots.gouv.fr/bofip/689-PGP.html/identifiant=BOI-TVA-SECT-70-10-20120912 | 2012-09-12 00:00:00 | a98b494d267b7889b10d56097cd2c1062107170f94072b1ddea083eb7347f775 | [
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] |
1
Dans un sens large, le terme contentieux désigne toute contestation, tout
conflit opposant des parties sur leurs droits et obligations respectifs, quels
que soient les moyens par lesquels elles tentent de les résoudre.
10
Des dispositions particulières régissent la présentation, l'instruction et le
règlement des réclamations qui tendent à obtenir le bénéfice d'un droit
spécialement reconnu par un texte législatif ou réglementaire et portant sur les
droits d'enregistrement, la taxe de publicité foncière, le timbre et les autres
droits et taxes assimilés aux droits d'enregistrement.
20
Le présent titre qui est consacré :
- aux juridictions contentieuses et gracieuses (chapitre 1
BOI-ENR-DG-70-10) ;
- aux demandes en restitution des droits perçus sur les actes (chapitre 2
BOI-ENR-DG-70-20) ;
- aux demandes en restitution des droits de mutation par décès (chapitre 3
BOI-ENR-DG-70-30);
- aux demandes en restitution des droits perçus en cas de démembrement du droit
de propriété (chapitre 4 BOI-ENR-DG-70-40);
- aux autres demandes en restitution (chapitre 5
BOI-ENR-DG-70-50). | Bulletin officiel des finances publiques - impôts | BOI-ENR-DG-70 | https://bofip.impots.gouv.fr/bofip/880-PGP.html/identifiant=BOI-ENR-DG-70-20120912 | 2012-09-12 00:00:00 | 6d915c9934bb90d6fa5c8215ef674116f917dd52c497929a87de765a0e0a59a7 | [
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1
Les développements qui suivent seront consacrés :
- section 1 : Matières premières nécessaires à l'impression de publications de presse
(BOI-TVA-SECT-40-20-10) ;
- section 2 : Services fournis à la presse (BOI-TVA-SECT-40-20-20
). | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-40-20 | https://bofip.impots.gouv.fr/bofip/940-PGP.html/identifiant=BOI-TVA-SECT-40-20-20120912 | 2012-09-12 00:00:00 | 95e0df99c8ffe9814d22b6a807a1a47df55a848ae6ccc4b6ee756c5725ef441e | [
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] |
1
La sauvegarde accélérée (SA), instituée par
l'ordonnance n° 2014-326 du 12 mars 2014 portant
réforme de la prévention des difficultés des entreprises et des procédures collectives, est une « variante » de la sauvegarde (BOI-REC-EVTS-10-20-10-10 et
BOI-REC-EVTS-10-20-10-20). C’est une procédure préventive, adossée à une conciliation et soumise aux dispositions régissant la procédure de sauvegarde en général, sauf
dispositions contraires.
L'ordonnance du 12 mars 2014 entre en vigueur le
1er juillet 2014 et s'applique aux procédures ouvertes à compter de cette date. Elle n'est donc pas applicable aux procédures en cours au jour de son entrée en vigueur, à l'exception des dispositions
de l'article L. 643-9 du code de commerce et de l'article L.
643-13 du code de commerce relatives respectivement à la clôture de la liquidation judiciaire pour insuffisance d'actif et à la reprise de cette procédure.
Elle est codifiée de l'article
L. 628-1 du code de commerce (C. com.) à l'article L. 628-8 du code de commerce et de
l'article R. 628-1 du code de commerce à l'article R. 628-12 du
code de commerce.
La SA n’est ouverte qu’aux entreprises d’une certaine importance, sur leur demande, afin de
promouvoir la recherche de solutions le plus tôt possible. Cette procédure, non exclusivement financière (à la différence de la sauvegarde financière accélérée réservée à l’apurement d’un passif
bancaire), permet au débiteur engagé dans une procédure de conciliation et qui « justifie avoir élaboré un projet de plan tendant à assurer la pérennité de l’entreprise » d’en finaliser la conclusion.
Elle doit rapidement (3 mois) déboucher sur l’adoption d’un tel plan. À défaut, elle prend fin
sans conversion possible en une autre procédure collective.
I. Ouverture de la sauvegarde accélérée (SA)
A. La sauvegarde accélérée (SA) est une sauvegarde
10
L’article L. 628-1 du code de
commerce dispose que la sauvegarde accélérée (SA) est une sauvegarde adossée à une procédure de conciliation. Les dispositions du code de commerce qui régissent la sauvegarde lui sont donc
applicables, sauf textes spéciaux (C. com., art. L. 628-1).
L’articulation entre sauvegarde accélérée et conciliation est organisée par
l’article L. 628-2 du code de commerce qui précise que le tribunal statue sur l’ouverture de la procédure sur le rapport du
conciliateur faisant état du déroulement de la conciliation et des perspectives d’adoption du plan par les créanciers.
B. Conditions d’ouverture de la sauvegarde accélérée
20
Le débiteur, doit, pour demander l’ouverture de la sauvegarde accélérée :
- être engagé dans une procédure de conciliation toujours en cours à la date où le tribunal est
saisi de la demande de sauvegarde accélérée ;
- avoir élaboré un projet de plan, tendant à assurer la pérennité de l’entreprise et étant
susceptible de recueillir le soutien des créanciers à l’égard de qui la sauvegarde accélérée produira effet, afin de rendre vraisemblable son adoption dans des délais très brefs ;
- ne pas être en cessation des paiements depuis plus de quarante-cinq jours à compter de la
date de la demande d’ouverture de la conciliation qui a obligatoirement précédé la sauvegarde accélérée (C. com., art. L. 628-1,
dernier alinéa). Le tribunal doit vérifier cette condition. S’il est établi que la date de cessation des paiements est antérieure à celle visée à
l'article L. 611-4 du code de commerce, le ministère public saisit le tribunal pour mettre fin à la procédure
(C. com., art. L. 628-5).
30
La sauvegarde accélérée n’est ouverte qu’aux entreprises d’une certaine importance.
Aux termes de l'article L.
628-1 du code de commerce et de l'article D. 628-3 du code de commerce, pour être éligibles, les débiteurs doivent :
- soit disposer de comptes certifiés par un commissaire aux comptes ou établis par un
expert-comptable et satisfaire à au moins une des conditions suivantes :
- employer au moins 20 salariés,
- ou réaliser un chiffre d’affaires hors taxes supérieur à 3 millions d’euros hors taxes,
- ou présenter un bilan de plus de 1,5 million d’euros ;
- soit avoir établi des comptes consolidés conformément à
l’article L. 233-16 du code de commerce.
C. Modalités d’ouverture par le tribunal compétent
40
Le tribunal peut obtenir toute information sur la conciliation dans le respect de la
confidentialité qui caractérise la prévention. Il statue sur l’ouverture de la procédure après un rapport du conciliateur sur le déroulement de la conciliation et les perspectives d’adoption du projet
de plan par les créanciers concernés (C. com., art. L. 628-2).
Comme toute sauvegarde, le jugement ouvrant la SA fait l’objet de mesures de publicité.
D. Durée de la sauvegarde accélérée
50
En application de l’article
L. 628-8 du code de commerce, la durée de la sauvegarde accélérée est limitée à trois mois, à compter du jugement d'ouverture. Aucune possibilité de prorogation de ce délai n'est prévue.
II. Effets de la sauvegarde accélérée
60
En application de l’article
L. 628-6 du code de commerce, l’ouverture de la sauvegarde accélérée n’a d’effet qu’à l’égard :
- des créanciers mentionnés à
l’article L. 622-24 du code de commerce et soumis à l’obligation de déclaration prévue par ce texte ;
- des cocontractants du débiteur mentionnés à
l'article L. 622-13 du code de commerce (créanciers contractuels, contrats en cours) et à
l'article. L. 622-14 du code de commerce (bailleur, bail relatif aux locaux hébergeant l’activité professionnelle).
Pour leurs créances antérieures au jugement d’ouverture de la sauvegarde accélérée, ils sont
soumis à la procédure collective et, en particulier, à l’interdiction des poursuites individuelles et des paiements.
70
Conformément aux dispositions de
l’article L. 628-7 du code de commerce, le débiteur établit la liste des créances de chaque créancier qui a participé à la
conciliation et qui doivent faire l’objet de la déclaration de créances prévue par l'alinéa 1 de l’article L. 622-24 du code de
commerce.
Cette liste comporte notamment les indications prévues aux deux premiers alinéas de
l'article L. 622-25 du code de commerce, soit, pour l'essentiel, le montant de la créance due au jour du jugement d'ouverture avec
indication des sommes à échoir et de la date de leurs échéances ainsi que la nature du privilège ou de la sûreté dont la créance est éventuellement assortie. Elle est certifiée par un commissaire aux
comptes ou, à défaut, fait l’objet d’une attestation de l’expert‑comptable avant d’être déposée au greffe du tribunal par le débiteur.
80
Suivant les dispositions de
l'article L. 628-7 du code de commerce et de l'article R. 628-9 du
code de commerce, le mandataire communique par lettre recommandée avec demande d'avis de réception à chaque créancier concerné les informations relatives aux créances dont il est titulaire telles
qu’elles résultent de la liste. Cette information vaut avertissement des créanciers au sens de l'article L. 622-24 du code de
commerce et de l'article R. 622-21 du code de commerce.
Elle marque donc le point de départ du délai de deux mois permettant au créancier de déclarer
sa créance.
Le dépôt de la liste au greffe vaut déclaration de créances au nom des créanciers si ceux-ci
n’adressent pas la déclaration de leurs créances dans les conditions visées à l'article L. 622-24 du code de commerce, à l'article L.
622-25 du code de commerce et à l'article L. 622-26 du code de commerce (BOI-REC-EVTS-10-30).
L’actualisation des créances figurant sur la liste par le débiteur est faite dans le délai du premier alinéa de l’article L. 622-24 du code de commerce.
90
La sauvegarde accélérée n'est pas opposable aux créanciers postérieurs non soumis à
l'obligation de déclaration des créances. Ces derniers conservent donc leur droit de poursuite.
III. Issue de la procédure de sauvegarde accélérée
100
Le tribunal arrête le plan dans un délai de trois mois à compter du jugement d’ouverture de la
procédure. À défaut d’arrêté du plan dans ce délai, le tribunal met fin à la sauvegarde accélérée (C. com., art. L. 628-8). Par
conséquent, la sauvegarde accélérée ne peut être convertie en une autre procédure collective.
Aux termes de l’article R.
628-11 du code de commerce, le tribunal peut être saisi à tout moment pour statuer sur le projet de plan ou aux fins de clôture de la procédure par requête du débiteur, du ministère public, de
l’administrateur ou du mandataire judiciaires ou par assignation d’un créancier.
Conformément à l’article R.
628-12 du code de commerce, le jugement de clôture est notifié au débiteur. Il est communiqué aux mandataires de justice désignés, au procureur de la République et au directeur départemental ou
régional des finances publiques du département dans lequel le débiteur a son siège et à celui du département où se trouve le principal établissement. Il fait l’objet des publicités prévues à
l’article R. 621-8 du code de commerce.
L'administrateur et le mandataire judiciaire déposent, sans délai, un compte rendu de fin de
mission dans les conditions de l'article R. 626-39 du code de commerce et de
l'article R. 626-40 du code de commerce. | Bulletin officiel des finances publiques - impôts | BOI-REC-EVTS-10-20-10-30 | https://bofip.impots.gouv.fr/bofip/10109-PGP.html/identifiant=BOI-REC-EVTS-10-20-10-30-20150701 | 2015-07-01 00:00:00 | dcd6e387a0bd38a23c5359a26cf65aa9a583e91b495e69f4cf372922e151b8e7 | [
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] |
Conformément aux dispositions de
l'article R*. 2-1 du livre des procédures fiscales, les bénéfices forfaitaires définitivement arrêtés sont publiés à
compter du 1er janvier 2015 au Bulletin officiel des finances publiques - Impôts [BOFIP-Impôts]
(décret n° 2014-1039 du 11 septembre 2014 relatif aux
modalités de publication des bénéfices forfaitaires agricoles).
Le quatrième tableau des éléments retenus pour le calcul des bénéfices agricoles forfaitaires de
la généralité des cultures et de la viticulture imposables au titre de l'année 2015 est disponible dans son intégralité au format PDF en cliquant sur le lien suivant :
Quatrième tableau. | Bulletin officiel des finances publiques - impôts | BOI-BAREME-000034 | https://bofip.impots.gouv.fr/bofip/10342-PGP.html/identifiant=BOI-BAREME-000034-20170104 | 2017-01-04 00:00:00 | 4e867cc1745e70ef03723efc69556fc8f02799b44604321cf8347b8cc3d72528 | [
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] |
DIRECTION GENERALE DES FINANCES PUBLIQUES
DE..........................................
Madame la Présidente,
Monsieur le Président,
Votre organisme mixte a été agréé par décision du ................................
Cet agrément a été délivré pour une durée de trois/six ans (1).
Si vous souhaitez en demander le renouvellement, cette demande doit être présentée six mois au
plus tard avant l'expiration de l'agrément en cours, soit le ................
La procédure de renouvellement est identique à celle de l'octroi d'agrément. Elle comporte donc,
préalablement à la décision du directeur régional des Finances publiques du chef-lieu de région dans laquelle l'organisme mixte a son siège, l'examen de la demande par le directeur départemental des
Finances publiques, lequel procédera également au renouvellement de la convention.
Pour vous permettre de préparer le dossier de demande de renouvellement, je vous prie de trouver
ci-joint la liste (2) des documents dont elle doit être accompagnée.
Les renseignements demandés permettront à l'administration d'apprécier, comme le prévoit
l'article 371 Z undecies de l'annexe II au code général des impôts, l'action exercée par votre organisme
mixte pour "d'une part, améliorer la gestion des entreprises adhérentes et s'assurer de la sincérité des résultats qu'elles déclarent s'agissant des adhérents industriels, commerçants, artisans et
agriculteurs et, d'autre part, pour améliorer la connaissance des revenus de ses adhérents membres des professions libérales et titulaires de charges et offices".
Votre demande devra être adressée au directeur régional des Finances publiques en double
exemplaire.
Veuillez agréer, Madame la Présidente, Monsieur le Président (1), l'expression de ma
considération distinguée.
(1) rayer la mention inutile
(2) A fournir par la DGFiP - (à défaut se reporter utilement au
BOI-ANNX-000461 et au BOI-DJC-OA-10-20-20) | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000245 | https://bofip.impots.gouv.fr/bofip/10916-PGP.html/identifiant=BOI-LETTRE-000245-20170705 | 2017-07-05 00:00:00 | 4fb9d406e84a5311fe213e00830f1a82b1b733852ff2ec2cda4180a47fb65b9c | [
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1
Le prélèvement à la source peut être actualisé pour tenir compte d’événements qui ont un impact
sur le foyer fiscal.
Tout d'abord, le calcul et les conditions de mise en œuvre du taux du prélèvement à la source
sont modifiés en cas de changement de situation personnelle au sein du foyer fiscal (code général des impôts [CGI], art. 204
I), tels que :
- le mariage ou la conclusion d'un pacte civil de solidarité (PACS) ;
- le décès de l'un des conjoints ou de l'un des partenaires liés par un PACS soumis à imposition
commune ;
- le divorce, la rupture d'un PACS ou les événements mentionnés au 4 de
l'article 6 du CGI ;
- l'augmentation des charges de famille résultant d'une naissance, d'une adoption ou du recueil
d'un enfant mineur dans les conditions prévues à l'article 196 du CGI.
Par ailleurs, le montant du prélèvement peut être modulé à la hausse ou à la baisse sur demande
du contribuable (CGI, art. 204 J).
Enfin, le contribuable peut déclarer spontanément un versement d'acompte ou demander l'arrêt du
versement de l'acompte (CGI, art. 204 K et CGI, art.
204 L).
10
Le présent chapitre, consacré à l'actualisation du prélèvement, commente les
dispositions relatives :
- aux changements de situation au sein du foyer fiscal (section 1,
BOI-IR-PAS-20-30-10) ;
- à la modulation du prélèvement (section 2,
BOI-IR-PAS-20-30-20) ;
- au versement spontané ou à l'arrêt de versement d'un acompte (section 3,
BOI-IR-PAS-20-30-30). | Bulletin officiel des finances publiques - impôts | BOI-IR-PAS-20-30 | https://bofip.impots.gouv.fr/bofip/11244-PGP.html/identifiant=BOI-IR-PAS-20-30-20200515 | 2020-05-15 00:00:00 | 2a1ad75ef2a602cdbbf660f4827e03771fe2765475f7cfa4a3557e416f80b13b | [
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1
En application du deuxième alinéa du I de
l'article 979 du CGI, les revenus distribués à une société passible de l'impôt sur les sociétés contrôlée par le redevable sont
réintégrés dans le calcul du plafonnement de l'impôt sur la fortune immobilière (IFI) si l'existence de cette société et le choix d'y recourir ont pour objet principal d'éluder tout ou partie de l'IFI
en bénéficiant d'un avantage fiscal allant à l'encontre de l'objet ou de la finalité du mécanisme du plafonnement.
Toutefois, seule est réintégrée la part des revenus distribués correspondant à une diminution
artificielle des revenus pris en compte pour le calcul du plafonnement.
Cette règle vise à éviter certains détournements des modalités de calcul du plafonnement des
revenus soumis à l'IFI.
10
Ces dispositions, qui constituent une clause anti-abus, sont distinctes de celles de
l’article L. 64 du livre des procédures fiscales (LPF) relatif à la répression de l'abus de droit.
En effet, elles n’instituent pas une sanction, mais prévoient simplement une règle d’assiette
imposant aux redevables placés dans la situation décrite ci-avant de prendre en compte spontanément les revenus concernés dans le calcul du plafonnement de leur IFI.
En présence d’un calcul d’assiette erroné, l'administration est fondée à réintégrer ces revenus
dans le cadre d'une procédure de contrôle.
I. Conditions d'application
20
Les conditions prévues par la loi et rappelées ci-après sont cumulatives.
A. Société contrôlée par le redevable percevant des revenus distribués
30
Pour que cette clause anti-abus s'applique, il faut que le redevable contrôle une société
passible de l'impôt sur les sociétés bénéficiaire de distributions.
En l'absence de dispositions spéciales venant préciser la notion de contrôle, celui-ci est
apprécié suivant les règles prévues par l'article L. 233-3 du code de commerce.
Par ailleurs, aux termes de la loi, la société contrôlée par le contribuable doit percevoir
des revenus distribués thésaurisés, en tout ou en partie, à son actif et non entièrement distribués à ses associés.
Remarque : La présente clause anti-abus vise la société
contrôlée par le redevable au sens du 1° de l’article 965 du CGI, y compris donc par l’un des membres de son foyer fiscal.
B. L'existence de la société et le choix d'y recourir ont pour objet principal d'éluder tout ou partie de l'IFI
40
La clause anti-abus ne s'applique que lorsque l'existence de la société contrôlée par le
redevable et le choix d'y recourir ont pour objet principal d'éluder tout ou partie de l'IFI.
Est donc concerné le cas d’un montage dont le but principal est d’obtenir un avantage fiscal
contraire à l’objet ou à la finalité du mécanisme du plafonnement de l'IFI.
A cet égard, le plafonnement repose sur l’exigence d’une juste prise en compte des capacités
contributives réelles des redevables de l'IFI afin d’apprécier le caractère potentiellement confiscatoire de l’IFI normalement mis à leur charge.
Les montages en cause visent au contraire à obtenir une diminution artificielle des revenus
pris en compte pour le calcul du plafonnement et donc de l’estimation de la capacité contributive du redevable, détournant ainsi le plafonnement de l'IFI de son objet.
Ces dispositions ne peuvent toutefois avoir pour effet d'intégrer dans le
revenu du contribuable pour le calcul du plafonnement de l'IFI des sommes qui ne correspondent pas à des bénéfices ou revenus que le contribuable a réalisé ou dont il a disposé au cours de la même
année d'imposition. En conséquence, la réintégration dans le calcul du plafonnement des revenus distribués à la société contrôlée par le contribuable implique que les dépenses ou les revenus de ce
dernier soient, au cours de l'année de référence du plafonnement et à hauteur de cette réintégration, assurés, directement ou indirectement, par cette société de manière artificielle.
Concrètement, il est possible de considérer que le redevable minore artificiellement les
revenus pris en compte pour le calcul du plafonnement dans deux situations en particulier :
- la société qu'il contrôle finance, directement ou indirectement, des dépenses se rattachant
à son train de vie ou à la constitution de son patrimoine (hors bien sûr du cas des rémunérations et avantages de toutes natures régulièrement soumis à l’impôt) ;
- les revenus distribués thésaurisés dans cette société servent, directement ou indirectement,
de garantie financière pour le redevable (financement du train de vie, de la constitution du patrimoine etc.).
Remarque : Sont ici visés les montages visant à minorer le
montant des revenus du redevable de l'IFI pris en compte pour le calcul du plafonnement. Les dépenses personnelles que les revenus distribués servent à financer ou à garantir sont donc aussi bien
celles du redevable lui-même que des membres de son foyer au sens du 1° de l’article 965 du CGI dont les revenus sont pris en
compte pour le calcul du plafonnement.
50
La clause anti-abus n'est applicable que si le critère de l' « objet principal » de
l'existence de la société et du choix d'y recourir, visant à éluder tout ou partie de l'IFI, est satisfait, c’est-à-dire si la société sert principalement à l’un des objets indiqués ci-avant.
Par exemple, cette mesure est susceptible de ne pas s'appliquer aux distributions faites à une
société holding animatrice de groupe ou à une société holding patrimoniale servant à faciliter l’organisation ou la transmission d’un patrimoine lorsque ces sociétés ont une activité conforme à ces
objets, c’est à dire qu’elles n’ont pas pour objet principal d’éluder tout ou partie de l’IFI.
II. Part des revenus distribués à intégrer
60
Seule est intégrée au calcul du plafonnement de l'IFI la part des revenus distribués à la
société contrôlée par le redevable de l'IFI correspondant à la diminution artificielle des revenus pris en compte pour le calcul du plafonnement.
Les revenus à intégrer pour le calcul du plafonnement sont ainsi limités à ceux dont le
redevable de l'IFI a effectivement disposé via l’un des comportements précités au I-B § 40.
III. Garantie applicable au redevable en cas de mise en œuvre de la clause à l'initiative de l'administration
80
Lorsque la mise en œuvre de la clause anti-abus résulte d'une procédure de contrôle, la charge
de la preuve de l'objet principal de la société incombe à l'administration.
Aux fins de réintégrer dans le calcul du plafonnement des revenus distribués à la société
contrôlée par le redevable, l’administration doit donc faire la démonstration que les dépenses ou les revenus de ce dernier sont, au cours de l’année de référence du plafonnement et à hauteur de cette
réintégration, assurés, directement ou indirectement, par cette société de manière artificielle.
90
En cas de désaccord sur les rectifications notifiées sur ce fondement, le litige est soumis
aux dispositions des deux derniers alinéas de l'article L. 64 du LPF, ce qui permet au redevable ou à l'administration de
saisir pour avis le comité de l'abus de droit fiscal.
IV. Sanctions applicables
100
La déclaration régulière par le redevable de l'IFI, dans le cadre du calcul du plafonnement de
cet impôt, de revenus visés par la clause anti-abus, ne peut bien entendu donner lieu à aucune majoration puisque, par cette déclaration, le redevable se conforme à la loi.
Par ailleurs, l'application de cette clause à l'initiative de l'administration n’emporte pas
l’application des majorations pour abus de droit prévues au b de l’article 1729 du CGI en l'absence de qualification d’abus de
droit au sens de l’article L. 64 du LPF.
En revanche, les majorations prévues respectivement au a et au c de l'article 1729 du CGI en
cas de manquement délibéré ou de manœuvres frauduleuses s'appliquent dans les conditions de droit commun, c'est-à-dire, notamment, à condition d'être régulièrement motivées. | Bulletin officiel des finances publiques - impôts | BOI-PAT-IFI-40-30-20 | https://bofip.impots.gouv.fr/bofip/11337-PGP.html/identifiant=BOI-PAT-IFI-40-30-20-20190802 | 2019-08-02 00:00:00 | c6c26c6c347c772586602826320a5d4217f9adecbbbdeac0c2469f3ec436b00a | [
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] |
1
Par activité économique, il convient d'entendre toute activité de producteur, de commerçant ou
de prestataire de services, y compris les activités extractives, agricoles, civiles et celles des professions libérales ou assimilées. Est notamment considérée comme activité économique, une opération
comportant l'exploitation d'un bien meuble corporel ou incorporel en vue d'en retirer des recettes ayant un caractère de permanence.
I. Activité de nature commerciale, industrielle ou artisanale
A. Activités commerciales
10
Toutes les opérations effectuées par des commerçants dans le cadre de leur activité
professionnelle relèvent du champ d'application de la TVA même dans le cas où l'activité se révèle déficitaire ou ne tend pas à la réalisation d'un profit.
20
L'article L. 121-1 du code de
commerce qualifie de commerçants « ceux qui exercent des actes de commerce et qui en font leur profession habituelle ».
30
Par activités commerciales, il faut entendre :
- les commerçants proprement dits, dont l'objet est d'acheter, en vue de les revendre, sans leur
avoir fait subir de transformation, toutes matières premières et tous produits fabriqués ;
- les commerces consistant à acheter des objets en vue d'en louer l'usage ;
- l'exploitation d'établissements destinés à fournir le logement, la nourriture, les soins
personnels ou les distractions (hôtels, pensions de famille, restaurants, salles de spectacles, etc.) ;
- les opérations de commission et de courtage ;
- les agences et bureaux d'affaires (agences de contentieux, de location d'immeubles, de
police privée, de publicité, de voyages, matrimoniales, de garde d'enfants, de bureaux de placement, etc.) ;
- les opérations bancaires sous toutes leurs formes
(BOI-TVA-SECT-50) et d'assurances ;
- les locations en meublé ;
- la concession du droit de publicité sur les palissades d'une foire commerciale ;
- l'organisation de manifestations commerciales de toute nature même lorsqu'elle est réalisée
par des organismes sans but lucratif.
B. Activités industrielles
40
Les activités industrielles, caractérisées par l'importance des moyens mis en œuvre,
s'entendent essentiellement de celles consistant en la production de biens, tantôt avec des matières appartenant à celui qui les transforme en vue de la revente, tantôt appartenant à des tiers lorsque
l'activité est exercée à façon.
Ces activités, comme les activités commerciales, sont passibles de la TVA.
C. Activités artisanales
50
Les activités artisanales sont, en fait, comprises dans les deux groupes précédents, seuls
changent les conditions d'exercice et les moyens mis en œuvre.
L'artisan est un travailleur qui exerce une activité manuelle exigeant une certaine
qualification acquise notamment à la suite d'un apprentissage et cherche, ce faisant, à réaliser principalement la valeur de son travail.
60
Appartiennent également à la catégorie des artisans certains exploitants du petit commerce ou
de la petite entreprise ainsi que, les entreprises inscrites au registre de la Chambre nationale de la batellerie artisanale.
70
Les artisans sont assujettis à la TVA car les opérations auxquelles ils se livrent relèvent
d'une activité économique au sens de l'article 256 A du code général des impôts (CGI).
80
Les artisans se distinguent des travailleurs à domicile visés à
l'article L. 7411-1 du code du travail par le fait que ces derniers n'agissent pas d'une manière indépendante et ne sont donc pas
assujettis à la TVA (BOI-TVA-CHAMP-10-10-20 au I-B-2-a).
II. Activités libérales
90
Les activités libérales se situent dans le champ d'application de la TVA quelles que soient
leurs modalités d'exécution ou la forme juridique des entreprises qui les réalisent (BOI-TVA-CHAMP-10-10-60).
Toutefois, certaines activités libérales (par exemple, celles exercées par les médecins et
auxiliaires médicaux) sont expressément exonérées de la TVA (BOI-TVA-CHAMP-30-10-20-10).
III. Activités agricoles
100
Les activités agricoles entrent dans le champ d'application de la TVA. Cependant, les
exploitants agricoles demeurent placés de plein droit sous le régime du remboursement forfaitaire (CGI, art. 298 bis) s'ils n'ont pas opté pour le régime simplifié
d'imposition à la TVA qui leur est propre, à moins qu'ils ne soient imposés en vertu des dispositions expresses de la loi (BOI-TVA-SECT-80).
IV. Activités civiles
110
Entrent dans le champ d'application de la TVA les activités civiles, telles que la location de
terrains nus ou d'immeubles non aménagés, la cession de brevets par les inventeurs ou leurs héritiers.
Elles ne peuvent échapper au paiement de la TVA que dans la mesure où elles bénéficient d'une
exonération expresse ; il en est ainsi de certaines locations d'immeubles nus ou de locations de terres et bâtiments à usage agricole (BOI-TVA-CHAMP-30-10-50).
A. Locations de locaux nus ou de terrains non aménagés
120
Les locations de locaux nus, quel que soit leur usage, ainsi que les locations de terrains nus
entrent dans le champ d'application de la TVA. Mais, en règle générale, elles sont exonérées en vertu du 2° de l'article 261 D du
CGI même si elles sont consenties par des sociétés commerciales (BOI-TVA-CHAMP-30-10-50).
130
En revanche, l'exonération prévue au
2° de l'article 261 D du CGI n'est pas applicable dans les trois cas suivants :
Premier cas :
Lorsque le bailleur participe aux résultats de l'entreprise locataire
(CE, arrêt du 13 mars 1974, n° 90766).
Cette participation aux résultats doit s'entendre d'une association aux profits et aux aléas de l'exploitation du locataire.
Deuxième cas : lorsque les locations en cause constituent pour le bailleur un
moyen de poursuivre sous une forme particulière l'exploitation d'un actif commercial.
Ainsi, la personne qui, ayant fait apport à une société de son fonds de commerce, donne en
location à la même société l'immeuble nécessaire à l'exploitation de ce fonds poursuit sous une autre forme l'exploitation de l'actif commercial qu'elle détenait auparavant (CE, arrêt du 21 décembre
1962 ; CE, arrêt du 19 décembre 1966, n°
64833 et n° 64834).
De même, il a été jugé que constitue un mode d'exploitation de son actif commercial et, par
suite, une activité passible de la TVA la location de bâtiments nus faite par une société à une autre société qui s'engage à n'exercer dans les lieux loués que la fabrication ou la vente du produit
prévu lors de la construction et à ne céder son droit au bail ni sous-louer sans le consentement par écrit de la société bailleresse, celle-ci détenant 76 % du capital de la société locataire et
accordant à cette dernière des avances de fonds et les deux sociétés ayant, au surplus, un gérant commun et le même siège social (CE, arrêt du 15 novembre 1963, n° 47775).
Également, apparaît comme le prolongement de son activité commerciale, la location non
meublée, consentie par une société, d'une partie du magasin qu'elle occupait jusqu'alors en totalité pour y exercer son commerce dès lors que, par la sélection des activités que la société locataire
s'engageait à exercer, par la définition de modalités, destinées à attirer la clientèle, enfin, par la réalisation d'aménagements propres à favoriser la circulation du public entre la portion louée et
celle qui ne l'est pas, la société bailleresse, poursuivant l'exploitation de son commerce dans cette dernière, a entendu constituer un ensemble intégré où elle-même et la société locataire, dont elle
détient d'ailleurs la moitié du capital, tireraient de leur voisinage une stimulation réciproque de leurs affaires
(CE, arrêt du 26 novembre 1982, n°
28224).
En revanche n'est pas imposable la société qui a loué des immeubles à une autre société par
bail emphytéotique, après lui avoir vendu le matériel et les installations les garnissant, dès lors que ces conditions de location marquent une renonciation pour une longue durée, par la société
bailleresse, à l'utilisation desdits immeubles pour son commerce et ne peuvent être regardées comme un mode d'exploitation normal, même indirecte, d'un actif commercial, mais comme un acte de gestion
purement civile (CE, arrêt du 26 juin 1968,
n° 73865 et n° 73866).
Troisième cas : lorsque les locations en cause constituent pour le bailleur
un moyen d'accroître ses débouchés.
Ainsi, dans un
arrêt du Conseil d’État en date du 29 avril
1977 (n° 00275), l'imposition de locations nues à des commerçants est fondée sur deux arguments :
- Les locataires de locaux nus loués par un magasin à grande surface bénéficient d'un
apport de clientèle du fait de la proximité du commerce du bailleur et leurs loyers sont de ce fait plus élevés que ceux de locaux à usage commercial ordinaires. La Haute Assemblée reprend ici, sous
une forme atténuée, le critère de participation aux résultats ;
- Le bailleur bénéficie en retour d'un apport de clientèle de la part de ses locataires et
« l'ensemble commercial intégré » ainsi fermé, lui permet d'accroître ses débouchés.
140
La question de savoir si la location de locaux nus ou de terrains non aménagés est imposable à
la TVA doit être examinée, dans chaque cas d'espèce, compte tenu des conditions de fait dans lesquelles l'opération est réalisée, notamment au regard de la notion de continuité de l'exploitation et
des liens d'intérêts qui unissent les parties au contrat.
B. Locations d'emplacements pour le stationnement des véhicules
150
Les locations d'emplacements pour le stationnement des véhicules sont exclues du bénéfice de
l'exonération prévue au 2° de l'article 261 D du CGI. Elles sont donc imposables à la TVA, à titre obligatoire, quelle que soit
la nature du véhicule pour le stationnement duquel l'emplacement est loué (automobiles, bateaux, avions, caravanes, etc.). Pour les bateaux, en ce qui concerne le stationnement sur le domaine public
fluvial, se reporter au III du BOI-TVA-CHAMP-10-20-10-30.
Il en est ainsi pour toutes les locations de l'espèce, consenties à titre onéreux :
- quels que soient les caractéristiques ou le type de l'emplacement loué (garages individuels,
boxes, simples emplacements, en sous-sol, en surélévation ou en surface) ;
- que cette location s'accompagne ou non de prestations commerciales annexes telles que le
gardiennage et la mise à disposition d'installations permettant l'entretien, la réparation ou le ravitaillement en carburant des véhicules ;
- quel que soit le statut juridique de la personne qui loue les emplacements (collectivités
locales, sociétés commerciales, sociétés civiles ou simples particuliers, etc.) ;
- quelle que soit la périodicité de la location (à l'heure, à la journée, au mois) ou son mode
de rémunération (parcmètres, loyer à la journée ou au mois).
160
Ce principe est toutefois assorti de deux exceptions :
- la première concerne les locations d'emplacements pour le stationnement des véhicules
étroitement liées à celles, elles-mêmes exonérées, de biens immeubles destinés à un autre usage (habitation ou professionnel) ;
- la seconde concerne les autorisations payantes de stationnement sur la voie publique
accordées par les collectivités locales.
1. Locations d'emplacements étroitement liées à des locations exonérées
170
La location d'un emplacement pour le stationnement des véhicules est exonérée dès lors qu'elle
est étroitement liée à la location, elle-même obligatoirement exonérée, d'un local :
- nu à usage d'habitation ;
- nu à usage professionnel lorsque l'option pour le paiement volontaire de la TVA prévue par
le 2° de l'article 260 du CGI n'a pas été exercée ;
- meublé ou garni à usage d'habitation.
180
La location d'un emplacement pour le stationnement des véhicules étroitement liée à la
location non soumise à la TVA d'un local destiné à un autre usage est exonérée dès lors que les conditions suivantes sont réunies :
- les emplacements sont situés dans le même ensemble immobilier ;
- les emplacements sont donnés en location par le même bailleur ;
- les emplacements sont pris en location par le même locataire ;
- les emplacements sont l'accessoire des locaux à usage d'habitation ou professionnel, qui
constituent l'objet principal du bail. L'existence de baux ou de loyers distincts ne s'oppose pas par elle-même à ce que cette condition puisse être satisfaite.
2. Locations d'emplacements consenties par les collectivités locales
190
En ce qui concerne les locations d'emplacements consenties par les collectivités locales, il y
a lieu de distinguer entre le stationnement dans les parcs aménagés spécialement à cet effet, et le stationnement sur les voies publiques affectées à la circulation.
Dans le premier cas, les parcs publics sont spécialement aménagés pour le stationnement des
véhicules et leur location représente indéniablement un service rendu aux usagers. Le fait que ces parkings soient généralement bâtis sur le domaine public, dont ils constituent une dépendance, ne
peut faire perdre aux redevances de location le caractère de rémunération pour services rendus. Le Conseil d'État en a jugé ainsi à plusieurs reprises, écartant l'analyse qui aurait conduit à
considérer ces redevances comme des taxes. En outre, l'article L. 2331-4 du code des collectivités
territoriales classe « le produit de la location sur la voie publique » parmi les recettes non fiscales de la section de fonctionnement du budget des communes.
La location d'emplacements publics de stationnement des véhicules ne peut donc être considérée
comme un service administratif, susceptible d'être placé en dehors du champ d'application de la TVA en vertu de l'article 256 B du
CGI.
Dans le second cas, les droits perçus en contrepartie des autorisations de stationner pendant
un temps limité, sur la chaussée réservée à la circulation, ont avant tout un caractère dissuasif et répondent à un objectif de régulation de la circulation et du stationnement.
Cette activité doit donc être rattachée à l'exercice du pouvoir de police du maire et
considérée comme un service administratif hors du champ d'application de la TVA, en vertu de l'article 256 B du CGI.
C. Exploitation de brevets d'invention
1. Brevets français
200
Les cessions de brevets, les concessions de licences d'exploitation de brevets faisant l'objet
d'une protection par l'Institut national de la propriété industrielle constituent des prestations de services imposables à la TVA (CGI, art. 256, IV).
Peu importe à cet égard que de telles opérations soient effectuées par l'inventeur lui-même,
par ses héritiers ou par des tiers qui cèdent des brevets ou concèdent des licences d'exploitation de brevets précédemment acquis de l'inventeur ou de ses héritiers.
Par ailleurs, l'inventeur qui met lui-même en œuvre ses inventions en fabriquant des produits
demeure imposable à la TVA dans les conditions de droit commun.
2. Brevets étrangers
210
Conformément aux dispositions du
1° de l'article 259 du CGI , les cessions de brevets et concessions de licences d'exploitation de brevets, marques de fabriques,
ou d'autres droits similaires, par un inventeur étranger à un utilisateur français, sont imposables à la TVA en France dans la mesure où le preneur est assujetti en France à la TVA.
Cependant, les brevets d'origine soviétique continuent, en vertu de
l'accord
franco-soviétique du 14 mars 1967, à bénéficier de l'exemption de TVA.
Pour ce qui concerne les règles de territorialité applicables aux cessions de brevets, il
convient de se reporter aux commentaires figurant au BOI-TVA-CHAMP-10-10-30.
D. Cessions de marques de fabrique
220
Les cessions de biens meubles incorporels entrent dans le champ d'application de la TVA défini
par les termes des I et IV de l'article 256 du CGI.
Mais la taxe n'est pas effectivement exigée lorsque la cession est soumise aux droits
d'enregistrement. Or, le régime applicable aux cessions de marques de fabrique, en matière de droits d'enregistrement, diffère selon que la marque est ou non exploitée.
Ainsi, la cession d'une marque de fabrique exploitée entraînant non seulement cession de la
marque, mais également de la clientèle qui y est attachée, s'analyse en une vente d'une universalité partielle de biens et doit être soumise aux droits d'enregistrement, dans les conditions prévues à
l'article 719 du CGI, à l'exclusion de la TVA.
En revanche, la cession d'une marque de fabrique non exploitée ne donne pas lieu au paiement
des droits d'enregistrement, mais de la TVA au vu de la déclaration de taxes sur le chiffre d'affaires du cédant, déposée dans les conditions habituelles.
Par un arrêt du
Conseil d’État en date du 3 septembre 2008
(n° 300420, 300421 et 300422 ; 9ème et 10ème s.-s.), il a été jugé que la cession d'une marque qui, ayant fait l'objet d'une concession, n'a pas été exploitée par son propriétaire doit être
regardée comme une vente ayant porté sur les droits attachés à la propriété de cette marque, à l'exclusion de toute clientèle.
Par suite, la cession portant sur les droits attachés à la propriété de la marque, à
l'exclusion de tout transfert de clientèle, entre dans le champ d'application de la TVA tel que défini par l'article 256 A du CGI, nonobstant, la circonstance que le cédant n'ait pas personnellement
exploité la marque préalablement à sa cession.
Le Conseil d'État confirme le principe selon lequel la vente d'une marque non exploitée est
passible de la TVA dès lors que la mutation n'a pas entraîné de cession de clientèle qui y aurait été attachée.
Par ailleurs, la Haute assemblée considère, implicitement mais nécessairement, que
l'opération unique qui consiste à céder une marque commerciale doit être regardée comme relevant d'une activité économique comprise dans le champ d'application de la TVA tel qu'il est défini par les
dispositions combinées du I de l'article 256 du CGI et de l'article 256 A du CGI issues de la loi n° 92-677 du 17 juillet 1992.
Nota :
Le Conseil d'État en considérant, implicitement mais nécessairement, que la cession, même
isolée, d'une marque constitue une activité économique qui n'exclut pas l'application de la TVA, au sens et pour l'application des dispositions combinées des articles 256-I et 256 A du CGI, issues de
la loi n° 92-677 du 17 juillet 1992, confirme sa décision rendue dans le cadre d'une cession de brevet intervenue sous le régime des articles susvisés dans leur version antérieure à la loi n° 92-677
du 17 juillet 1992 (CE, 20 octobre 2000, n°
204129, 8e et 3e s-s,).
Au regard des règles applicables en matière de TVA, une marque commerciale constitue un
bien professionnel par nature dont la concession et la cession ne peuvent relever que d'une activité économique taxable, exclusive de toute gestion patrimoniale privée.
V. Activités extractives
230
Les activités extractives entrent dans le champ d'application de la TVA dans la mesure où
elles se concrétisent par des livraisons de biens ou des prestations de services imposables.
Il en est ainsi notamment :
- de la cession du droit d'exploiter une mine ou une carrière pendant une période déterminée
et moyennant une redevance, qu'elle soit effectuée ou non par le propriétaire du sol et du sous-sol ;
- de la mise à jour, de l'extraction et de la vente des matériaux extraits par le
propriétaire du sol et du sous-sol ou par l'exploitant de la carrière, de la mine ou de la sablière ; l'imposition est due au titre de la vente des matériaux ;
- de la décharge des déblais ou du remblaiement des carrières ou des sablières lorsqu'elle
donne lieu à la perception d'une redevance au profit du propriétaire ou de l'exploitant.
Ainsi, le Conseil d'État a jugé que l'opération de remblaiement d'une carrière après
épuisement des matériaux, constitue, lorsqu'elle est effectuée à l'initiative de l'exploitant, la conséquence et le prolongement de l'opération d'extraction ; et ceci, même si cette opération n'est ni
nécessaire, ni obligatoire et n'est pas réalisée par l'exploitant lui-même, mais par une entreprise tierce avec laquelle il a conclu, à cet effet, un contrat de location
(CE, arrêt du 9 octobre 1974, n° 88582).
Il a également été jugé par le Conseil d'État que les redevances d'extraction perçues par
une société, qui a racheté les droits de concédant portant sur l'extraction de sable et gravier d'un terrain dont elle n'est pas propriétaire sont imposables à la TVA.
Seules peuvent être placées hors du champ d'application de la taxe tel qu'il est défini
par le I de l'article 256 du CGI , les recettes provenant de l'extraction de matériaux qui ont pour origine un droit de propriété ou d'usufruit et constituent, à ce titre, des revenus fonciers
(CE, arrêt du 6 novembre 1985, n° 41291).
240
Toutefois, les recettes perçues par le propriétaire du terrain au titre de la concession du
droit d'exploitation d'une carrière ou en contrepartie du droit d'y décharger des déblais, sont exonérées de la TVA en vertu du 3°
de l'article 261 D du CGI, dans la mesure où la location ne porte pas sur un établissement muni du matériel nécessaire à son exploitation et ne s'accompagne pas de la location d'éléments
incorporels du fonds de commerce précédemment exploité par le propriétaire.
VI. Opérations bancaires et financières
A. Règles générales
250
Les opérations bancaires et financières sont selon leur nature, soit exonérées
(CGI, art. 261 C, 1°), soit imposables lorsqu'une exonération n'est pas expressément prévue. Par ailleurs,
l'article 260 B du CGI ouvre la possibilité d'opter pour le paiement de la TVA en ce qui concerne certaines opérations
normalement exonérées.
Le régime des opérations bancaires et financières fait l'objet de commentaires au
BOI-TVA-SECT-50-10.
B. Cas particulier : produits financiers perçus par les entreprises
1. Rappels des principes
260
Les opérations réalisées par une entreprise qui se traduisent par la perception de produits
financiers sont situées dans le champ d'application de la TVA dès lors qu'elles s'inscrivent dans le cadre d'une activité économique au sens des dispositions de
l'article 9, 1 de la directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de la
TVA.
270
Sont considérées comme une activité économique toutes les activités de producteur, de
commerçant ou de prestataire de services, et notamment les opérations comportant l'exploitation d'un bien corporel ou incorporel en vue d'en retirer des recettes ayant un caractère de permanence.
280
Il ressort de la jurisprudence de la Cour de justice des Communautés européennes (CJCE) que
les produits financiers résultant de la simple détention d'un bien ou du simple exercice du droit de propriété ne constituent pas la contrepartie d'une activité économique au regard des règles
applicables en matière de TVA.
290
Enfin, les
a) et c) du 1 de l'article 2 de la directive du Conseil du 28 novembre 2006 précise qu'un assujetti
doit agir en tant que tel pour qu'une opération soit soumise à la TVA.
2. Application aux produits financiers perçus par les entreprises
a. Produits financiers placés hors du champ d'application de la TVA
300
Il est de jurisprudence constante que les opérations consistant en la simple acquisition
(CJCE, C-60/90, Polysar Investments Netherlands BV du 20 juin 1991) ou la simple vente de participations
(CJCE, C-155/94, Wellcome Trust Ltd du 20 juin 1996 ;
CJCE, C-442/01, KapHag du 26 juin 2003) ainsi que la perception des dividendes qui en découlent ne doivent
pas être considérées comme des activités économiques conférant à leur auteur la qualité d'assujetti, dès lors que, au sens de la formulation employée par la CJCE, de telles opérations n'ont pas pour
objet l'exploitation d'un bien visant à produire des recettes ayant un caractère de permanence.
Ces opérations sont donc placées hors du champ d'application de la TVA.
310
Il en est de même pour des opérations consistant en la simple acquisition ou la simple
vente d'autres titres négociables (CJCE, C-77/01, Empresa de Desenvolvimento Mineiro SGPS SA - EDM - du 29
avril 2004) dès lors que les entreprises qui se livrent à de telles opérations doivent être considérées comme se limitant à gérer un portefeuille d'investissements à l'instar d'un investisseur
privé. Par titres négociables, il convient d'entendre notamment les participations dans des fonds d'investissement (SICAV, FCP, etc.), les obligations, les bons du Trésor et les autres titres de
créances négociables (certificats de dépôt, billets de trésorerie, etc.).
320
A cet égard, ni l'ampleur d'une vente d'actions ou de titres négociables, ni le recours dans
le cadre de cette vente à des sociétés de conseil ne sauraient constituer des critères de distinction entre les activités d'un investisseur privé qui sont placées en dehors du champ d'application de
la taxe et celles d'un investisseur dont les opérations constituent une activité économique.
330
En revanche, lorsque les opérations d'acquisition et de vente de titres visées au VI-B-2-a §
300 et 310 sont réalisées dans le cadre de l'exercice d'une activité commerciale de transaction de titres, il y a lieu de considérer que celles-ci constituent une véritable activité économique placée
dans le champ d'application de la TVA.
340
En outre, la Cour de Justice a indiqué que les produits des placements dans des fonds
d'investissement n'entrent pas dans le champ d'application de la TVA dès lors qu'ils ne constituent pas la contrepartie directe d'une prestation de services consistant en la mise à disposition d'un
capital au profit d'un tiers au sens du 1 de l'article 2 de la directive 2006/112/CE du Conseil du 28
novembre 2006 relative au système commun de la TVA.
b. Produits financiers placés dans le champ d'application de la TVA
350
Au regard des principes dégagés par la jurisprudence communautaire, les produits financiers
perçus par les entreprises entrent dans le champ d'application de la TVA dès lors que le versement de ces produits ne résulte pas de la simple propriété du bien mais qu'ils constituent la contrepartie
d'une prestation de services consistant en la mise à disposition d'un capital au profit d'un tiers.
360
Toutefois, ces prestations de services ne sont imposables à la TVA que si elles sont
réalisées par des personnes agissant en qualité d'assujetti.
370
Il en va ainsi lorsque ces prestations de services sont effectuées dans le cadre d'un
objectif d'entreprise ou dans un but commercial, caractérisé notamment par la volonté de rentabilisation des capitaux investis
(CJCE, C-142/99, Floridienne SA et Berginvest SA du 14 novembre 2000).
Il en va également ainsi lorsqu'une personne effectue des opérations financières
constituant le prolongement direct, permanent et nécessaire de son activité taxable, telles que la perception par un syndic des intérêts produits par le placement de sommes qu'il reçoit de ses clients
dans le cadre de la gestion d'immeubles appartenant à ces derniers (CJCE, C-306/94, Régie Dauphinoise du 11
juillet 1996).
Tel est également le cas d'une société ayant pour activité la location,
la gérance et l'exploitation de biens et droits immobiliers pour son propre compte et pour le compte de tiers, qui est intervenue dans le cadre d’un montage financier élaboré entre deux groupes de
sociétés pour la réalisation d'une opération immobilière, dès lors que les produits concernés (intérêts de placements en bons du Trésor des États-Unis, intérêts de versements en compte courant,
produits tirés de swaps de taux d'intérêts) sont étroitement imbriqués dans l'activité économique taxable de la société et en constituent le complément indispensable, direct et permanent
(CE, 21 octobre 2011, n° 315469).
380
Une entreprise agit donc comme un assujetti lorsqu'elle utilise des fonds faisant partie de
son patrimoine pour accomplir des prestations de services constituant une activité économique au sens de la
directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur
ajoutée, telle que l'octroi de prêts rémunérés par un holding à des sociétés dans lesquelles elle détient des participations, que ces prêts soient octroyés en tant que soutien économique ou en
tant que placement d'excédents de trésorerie ou pour toutes autres raisons.
De même, le placement dans des dépôts bancaires (gestion de la trésorerie) ou dans des
titres tels que des bons du Trésor, des certificats de dépôt (CJCE, C-77/01, Empresa de Desenvolvimento Mineiro
SGPS SA - EDM - du 29 avril 2004) ou des obligations est une opération située dans le champ d'application de la TVA.
390
Dès lors, les intérêts perçus en contrepartie de ces prestations, qui consistent en la mise
à disposition d'un capital au profit d'un tiers, sont situés dans le champ d'application de la TVA.
VII. Exploitation d'un bien meuble corporel en vue d'en retirer des recettes ayant un caractère de permanence
400
L'article 256
A du CGI précise qu'une telle exploitation est notamment considérée comme une activité économique.
Il en est ainsi alors même que l'exploitation procurant des recettes ayant un caractère de
permanence se concrétiserait par la réalisation d'une seule opération (location d'un bien meuble corporel et concession d'un bien incorporel par exemple). | Bulletin officiel des finances publiques - impôts | BOI-TVA-CHAMP-10-10-30 | https://bofip.impots.gouv.fr/bofip/119-PGP.html/identifiant=BOI-TVA-CHAMP-10-10-30-20130215 | 2013-02-15 00:00:00 | 8646c34bc7a42f4e8136f6d6e68f999f5028d862903928ed86c6f9068571322c | [
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