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Série / Division :
TCA - SECUR
Texte :
La
loi n° 2014-742 du 1er
juillet 2014 relative aux activités privées de protection des navires étend le champ d'application de la contribution sur les activités privées de sécurité aux personnes morales, quelle que soit
leur nationalité, auxquelles a été délivrée l'autorisation d'exercice prévue à l'article L. 612-9 du code de la sécurité
intérieure et qui réalisent des activités de protection des navires battant pavillon français contre les menaces extérieures, à la demande ou pour le compte de l'armateur.
L'article
17 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 modifie les taux de la contribution. À partir du 1er janvier 2015, le taux applicable aux personnes
morales effectuant des activités privées de sécurité passe de 0,5 % à 0,45 %, et celui applicable aux personnes morales disposant d'un service interne de sécurité de 0,7 % à 0,65 %.
À compter du 1er janvier 2016, les taux en vigueur sont respectivement
remplacés par 0,4 % et 0,6 %.
Actualité lié :
X
Document lié :
BOI-TCA-SECUR : TCA - Contribution sur les activités privées de sécurité
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00052 | https://bofip.impots.gouv.fr/bofip/9850-PGP.html/identifiant=ACTU-2015-00052 | 2015-03-04 00:00:00 | eff7f89546efe506e4f66cfea12df73e348c128600277cd831adf0c40272dec1 | [
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] |
Séries / divisions :
PAT - ISF, CF - INF
Texte :
Des précisions sont apportées sur les conditions d'application de la majoration de 10 % pour paiement tardif prévue à
l'article 1730 du code général des impôts (CGI), s'agissant des sommes dues par les contribuables dont l'impôt de solidarité
sur la fortune n'est pas recouvré par voie de rôle (contribuables mentionnés au 1 du I de l'article 885 W du CGI).
Actualité liée :
X
Documents liés :
BOI-PAT-ISF-60-20 : PAT - Impôt de solidarité sur la fortune - Contrôle, pénalités,
contentieux - Pénalités applicables
BOI-CF-INF-10-30 : CF - Infractions et pénalités fiscales communes à tous les impôts -
Infractions relatives au recouvrement
Signataire des documents liés :
Jean-Luc Barçon-Maurin, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2014-00238 | https://bofip.impots.gouv.fr/bofip/9685-PGP.html/identifiant=ACTU-2014-00238 | 2014-09-26 00:00:00 | c5870a580d6fc20e23e334963f42daab5a47ca41f93f1b226dd1ce7025052741 | [
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] |
Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00235 | https://bofip.impots.gouv.fr/bofip/9696-PGP.html/identifiant=ACTU-2014-00235 | 2014-09-22 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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] |
Séries / Divisions :
RSA - BASE , BAREME
Texte :
Pour la détermination de l'assiette de l'impôt sur le revenu, les montants admis en déduction des traitements et salaires
au titre des frais réels sont mis à jour s'agissant :
- des frais de déplacement. Le barème kilométrique applicable pour l'imposition des revenus 2014 et fixé par
l'arrêté du 26 février 2015 est ainsi revalorisé de 0,5 %, comme le barème de l'impôt sur le revenu.
- des frais de repas. Pour l'imposition des revenus 2015, ces montants sont revalorisés de 0,9 %, conformément au taux prévisionnel
d'inflation fixé en annexe du projet de loi de finances pour 2015.
Actualité liée :
X
Documents liés :
BOI-RSA-BASE-30-50-30-20 : RSA - Base d'imposition des traitements, salaires et revenus
assimilés - Charges déductibles du revenu brut - Dépenses professionnelles des salariés - Déduction des frais réels - Frais de déplacement et frais de repas
BOI-BAREME-000001 : BAREME - RSA - BNC - Barèmes d'évaluation forfaitaire du prix de
revient kilométrique applicables aux automobiles et aux deux-roues motorisés
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00068 | https://bofip.impots.gouv.fr/bofip/9951-PGP.html/identifiant=ACTU-2015-00068 | 2015-03-16 00:00:00 | 2c0696902ba3720b9f65a7848167d35244683d97bef47bebd98a06b401e51c0e | [
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Séries / Divisions :
IR - PAIE, REC - PART
Texte :
Le prélèvement à la source s'applique depuis le 1er janvier 2019. Ce prélèvement supprime le décalage d’une
année existant entre la perception des revenus et le paiement de l’impôt sur le revenu correspondant.
Des précisions sont apportées sur les modalités de paiement de l'impôt sur le revenu et des prélèvements sociaux.
Actualité liée :
X
Documents liés :
BOI-IR-PAIE : IR - Paiement de l'impôt sur le revenu et des prélèvements sociaux
BOI-IR-PAIE-10 : IR - Paiement de l'impôt sur le revenu et des prélèvements sociaux -
Paiement du solde de l'impôt sur le revenu et des prélèvements sociaux jusqu'au 31 décembre 2018
BOI-IR-PAIE-20 : IR - Paiement de l'impôt sur le revenu et des prélèvements sociaux -
Paiement du solde de l'impôt sur le revenu et des prélèvements sociaux en 2019 sur les revenus perçus ou réalisés en 2018
BOI-REC-PART-10-10 : REC - Mise en recouvrement et paiement des impôts des particuliers
- Impositions établies par voie de rôle - Mise en recouvrement et exigibilité
Signataire des documents liés :
Maryvonne LE BRIGNONEN, Sous-directrice des particuliers | Bulletin officiel des finances publiques - impôts | ACTU-2019-00064 | https://bofip.impots.gouv.fr/bofip/11800-PGP.html/identifiant=ACTU-2019-00064 | 2019-03-21 00:00:00 | 617aa6cef15bcfeda8900773b8c46a1a0984614a68f2e3de119f5602c35cc7a2 | [
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] |
Série / Division :
RFPI - PVINR
Texte :
L’article
43 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a prévu deux modifications du régime d’exonération des plus-values immobilières réalisées au titre de la cession de biens
immobiliers situés en France, applicable aux non-résidents :
- d’une part, le 1 du I de l'article 244 bis A
du code général des impôts (CGI) prévoit dorénavant l’application, sous conditions, d’une exonération de la plus-value réalisée au titre de la cession de l'ancienne résidence principale située en
France par des personnes physiques devenues non résidentes ;
- d’autre part, les conditions d’application de l’exonération spécifique prévue au 2° du II de
l'article 150 U du CGI ont été modifiées, en portant de 5 à 10 ans, à compter du transfert par le cédant de son domicile
fiscal hors de France, le délai avant l’expiration duquel doit intervenir la cession lorsque le cédant n’a pas la libre disposition du bien au moins depuis le 1er janvier de l’année précédant celle de
la cession.
Ces dispositions s’appliquent aux plus-values réalisées au titre des cessions intervenues depuis le 1er janvier
2019.
Actualité liée :
X
Documents liés :
BOI-RFPI-PVINR-10-10 : RFPI - Prélèvements sur les plus-values immobilières des
non-résidents - Champ d’application - Personnes concernées
BOI-RFPI-PVINR-10-20 : RFPI - Prélèvements sur les plus-values immobilières des
non-résidents - Champ d’application - Immeubles ou droits concernés
BOI-RFPI-PVINR-20-20 : RFPI - Prélèvements sur les plus-values immobilières des
non-résidents - Liquidation - Taux du prélèvement
BOI-RFPI-PVINR-30-20 : RFPI - Prélèvements sur les plus-values immobilières des
non-résidents - Recouvrement - Désignation d’un représentant accrédité
BOI-RFPI-PVINR-30-30 : RFPI - Prélèvements sur les plus-values immobilières des
non-résidents - Recouvrement - Obligations déclaratives
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00094 | https://bofip.impots.gouv.fr/bofip/11803-PGP.html/identifiant=ACTU-2019-00094 | 2019-04-19 00:00:00 | 362faa87514f331c0f84bef31a28d972ecbdbc0fd0ac1448f401f0b7ef230915 | [
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] |
Série / Division :
BAREME
Texte :
Le barème kilométrique permettant l'évaluation des frais de déplacement relatifs à l'utilisation d'un
véhicule par les bénéficiaires de traitements et salaires optant pour le régime des frais réels, applicable pour l'imposition des revenus de l'année 2018, est publié.
Actualité liée :
X
Document lié :
BOI-BAREME-000001 : BAREME - Barèmes d'évaluation forfaitaire du prix de
revient kilométrique applicables aux automobiles et aux deux-roues motorisés
Signataire du document lié :
Maryvonne Le Brignonen, Sous-directrice des Particuliers | Bulletin officiel des finances publiques - impôts | ACTU-2019-00065 | https://bofip.impots.gouv.fr/bofip/11808-PGP.html/identifiant=ACTU-2019-00065 | 2019-03-25 00:00:00 | 255d9c299409aa19ea8910fd257b964bba1946bdffd638fe385b812c3b36da4d | [
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] |
Série / Divisions :
BA - CESS, BA - LIQ
Texte :
L'article
59 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 aménage les modalités de paiement de l'impôt sur le revenu dû par les exploitants agricoles à raison des cessations fiscales
résultant de :
- l'apport d'une exploitation agricole à une société passible de l'impôt sur société (IS) ;
- l'option pour l'assujettissement à l'IS exercée par des sociétés ou groupements ou par une exploitation agricole exerçant
dans le cadre d'une entreprise individuelle à responsabilité limitée ;
- la transformation d'une société ou d'un groupement placé sous le régime des société de personnes en une société passible
de l'IS.
Dans ces situations, l'impôt sur le revenu afférent aux reprises de déduction pour investissement (DPI), de déduction pour
aléas (DPA) et de déduction pour épargne de précaution (DEP), à l'excédent du bénéfice agricole sur la moyenne triennale et à la fraction des revenus exceptionnels non encore rapportés à la date de la
cessation peut, sur option du contribuable, faire l'objet d'un paiement fractionné sur cinq années.
Ce dispositif, codifié à l'article 75-0 C du code
général des impôts, s'applique aux opérations intervenues au cours d'exercices ouverts à compter du 1er janvier 2019.
Actualité liée :
X
Documents liés :
BOI-BA-CESS : BA - Cession ou cessation d'activité
BOI-BA-CESS-30 : BA - Cession ou cessation d'activité - Étalement
d'imposition en cas de passage à l'impôt sur les sociétés
BOI-BA-LIQ : BA - Liquidation
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00134 | https://bofip.impots.gouv.fr/bofip/11814-PGP.html/identifiant=ACTU-2019-00134 | 2019-06-19 00:00:00 | 3f6953c665d71f109d5e962df35e16bab0fe8c10dd0284b011561adea43ec3b1 | [
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] |
Série / Division :
IF - CFE
Texte :
L'article
76 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 a abrogé l'exonération temporaire de cotisation foncière des entreprises (CFE) des auto-entrepreneurs codifiée à
l'article 1464 K du code général des impôts.
Par ailleurs, les dispositions temporelles relatives au dégrèvement de CFE ouvert aux méthaniseurs agricoles "pionniers"
sont retirés, le délai de réclamation ayant pris fin au 31 décembre 2016
(loi
n° 2015-1785 du 29 décembre 2015 de finances pour 2016, art. 24).
Les commentaires doctrinaux ont été soit retirés, soit aménagés en conséquence.
Actualité liée :
X
Documents liés :
BOI-IF-CFE-10-30-10-25 : IF - CFE - Cotisation foncière des entreprises - Personnes et
activités exonérées - Champ d'application - Exonérations de plein droit permanentes - Activité de méthanisation agricole
BOI-IF-CFE-10-30-20 : IF - CFE - Champ d'application - Personnes et activités exonérées -
Exonération de plein droit temporaire en faveur des « jeunes avocats » (anciennement BOI-IF-CFE-10-30-20-10)
BOI-IF-CFE-10-30-20 : IF - CFE - Cotisation foncière des entreprises - Champ
d'application - Personnes et activités exonérées - Exonérations de plein droit temporaires (commentaires retirés)
BOI-IF-CFE-10-30-20-20 : IF- CFE - Champ d'application - Personnes et activité exonérées
- Exonérations de plein droit temporaires - Auto-entrepreneurs (commentaires retirés)
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00140 | https://bofip.impots.gouv.fr/bofip/11851-PGP.html/identifiant=ACTU-2019-00140 | 2019-06-26 00:00:00 | 0c443a4e3d5ea378dc048bd8111780fa518c74c6a6ffaab2777e23d305b75802 | [
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] |
Séries / Division :
TVA - LIQ, RES
Texte :
Des précisions sont apportées sur le taux de TVA applicable aux frais d'entretien des ascenseurs et
matériels assimilés, spécialement conçus pour les personnes handicapées et dont les caractéristiques sont fixées par arrêté du ministre chargé de l'économie et des finances
(code général des impôts (CGI), ann. IV, art. 30-0 C).
De tels frais d'entretien bénéficient du taux réduit de TVA de 5,5 % prévu au f du 2° du A de
l'article 278-0 bis du CGI.
Actualité liée :
X
Documents liés :
BOI-TVA-LIQ-30 : TVA - Liquidation - Les taux réduits
BOI-TVA-LIQ-30-10 : TVA - Liquidation - Produits imposables taux réduits
BOI-TVA-LIQ-30-10-50 : TVA - Liquidation - Taux réduits - Appareillages et équipements
spéciaux pour personnes handicapées
BOI-RES-000047 : RESCRIT - TVA - Taux de TVA applicable aux frais d'entretien des
ascenseurs et matériels assimilés, spécialement conçus pour les personnes handicapées
Signataire des documents liés :
Edouard Marcus, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2019-00111 | https://bofip.impots.gouv.fr/bofip/11881-PGP.html/identifiant=ACTU-2019-00111 | 2019-05-15 00:00:00 | 80b60b78681d00b64650e99e49194b6a7828b0fc56eec007e5cd67ddba1a6723 | [
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] |
Série / Divisions :
REC - FORCE ; REC - EVTS
Texte :
L'article
73 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 a harmonisé et a simplifié les procédures de saisies administratives (avis à tiers détenteur, opposition
administrative, opposition à tiers détenteur, saisie à tiers détenteur, saisie de créances simplifiées, saisies douanières) mises en œuvre par les comptables publics, en créant au 1er
janvier 2019 la « saisie administrative à tiers détenteur » (SATD).
Dans le prolongement de la création de cette saisie unifiée, l'article 73 de la loi n° 2017-1775 du 28
décembre 2017 a également harmonisé, au 1er janvier 2019, les différents régimes de contestation des actes de poursuite adressés par les comptables publics aux redevables.
Les mises à jour complémentaires des commentaires relatifs à la SATD seront publiées ultérieurement.
Actualité liée :
X
Documents liés :
BOI-REC-FORCE-20-20 : REC - Mise en œuvre du recouvrement forcé - Saisies mobilières de
droit commun - Saisie des rémunérations
BOI-REC-FORCE-20-20-10 : REC - Mise en œuvre du recouvrement forcé - Saisies mobilières
de droit commun - Saisie des rémunérations - Principes généraux
BOI-REC-FORCE-20-20-20 : REC - Mise en œuvre du recouvrement forcé - Saisies mobilières
de droit commun - Saisie des rémunérations - Procédure
BOI-REC-FORCE-20-20-30 : REC - Mise en œuvre du recouvrement forcé - Saisies mobilières
de droit commun - Saisie des rémunérations - Situation de concours de créanciers
BOI-REC-FORCE-30 : REC - Mise en œuvre du recouvrement forcé - Saisie administrative à
tiers détenteur
BOI-REC-FORCE-30-10 : REC - Mise en œuvre du recouvrement forcé - Saisie administrative
à tiers détenteur - Champ d'application
BOI-REC-FORCE-30-20 : REC - Mise en œuvre du recouvrement forcé - Saisie administrative
à tiers détenteur - Procédure
BOI-REC-FORCE-30-30 : REC - Mise en œuvre du recouvrement forcé - Saisie administrative
à tiers détenteur - Effets
BOI-REC-FORCE-30-30-10 : REC - Mise en œuvre du recouvrement forcé - Saisie
administrative à tiers détenteur - Effets - Principe de l'effet d'attribution immédiate, conséquences et exceptions
BOI-REC-FORCE-30-30-20 : REC - Mise en œuvre du recouvrement forcé - Saisie
administrative à tiers détenteur - Effets - Application du principe d'effet d'attribution immédiate
BOI-REC-FORCE-30-30-20-10 : REC - Mise en œuvre du recouvrement forcé - Saisie
administrative à tiers détenteur - Effets - Application du principe d'effet d'attribution immédiate - Saisie administrative à tiers détenteur sur les comptes de dépôt, les rémunérations, les contrats
d'assurance rachetables
BOI-REC-FORCE-30-30-20-20 : REC - Mise en œuvre du recouvrement forcé - Saisie
administrative à tiers détenteur - Effets - Application du principe d'effet d'attribution immédiate - Situations particulières
BOI-REC-FORCE-30-40 : REC - Mise en œuvre du recouvrement forcé - Saisie administrative
à tiers détenteur - Responsabilité du tiers détenteur défaillant
BOI-REC-EVTS-20 : REC - Événements affectant l'action en recouvrement - Contentieux des
poursuites
BOI-REC-EVTS-20-10 : REC - Événements affectant l'action en recouvrement - Contentieux
des poursuites - Opposition aux actes de poursuite
BOI-REC-EVTS-20-10-10 : REC - Événements affectant l'action en recouvrement -
Contentieux des poursuites - Opposition aux actes de poursuite - Champ d'application
BOI-REC-EVTS-20-10-20 : REC - Événements affectant l'action en recouvrement - Contentieux
des poursuites - Opposition aux actes de poursuite - Phase administrative
BOI-REC-EVTS-20-10-30 : REC - Événements affectant l'action en recouvrement -
Contentieux des poursuites - Opposition aux actes de poursuite - Phase juridictionnelle
BOI-REC-EVTS-20-20 : REC - Événements affectant l'action en recouvrement - Contentieux
des poursuites - Revendication d'objets saisis
Signataire des documents liés :
Véronique Rigal, Sous-directrice des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2019-00209 | https://bofip.impots.gouv.fr/bofip/11956-PGP.html/identifiant=ACTU-2019-00209 | 2019-11-27 00:00:00 | 80bc1bf1a829fbfca6c3287c36ccbb872228a779affd355addded90a264f82c2 | [
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] |
Série / Division :
BIC - RICI
Texte :
Le bénéfice des dispositifs d’aide fiscale à l’investissement productif outre-mer prévus à
l'article 199 undecies B du code général des impôts (CGI), à
l'article 217 undecies du CGI et à
l'article 244 quater W du CGI est notamment subordonné au respect par les entreprises exploitantes de leurs
obligations fiscales et sociales et au dépôt de leurs comptes annuels selon les modalités prévues par le code de commerce à la date de réalisation de l’investissement.
La présente publication précise les modalités d’appréciation dans le temps de cette obligation déclarative.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10-160-40 : BIC - Réductions et crédits d'impôt - Crédits d'impôts - Crédit
d'impôt en faveur des investissements productifs outre-mer - Obligations déclaratives, autres conditions d'application et sanction
BOI-BIC-RICI-20-10-20-50 : BIC - Réductions et crédits d'impôt - Réductions d'impôts -
Réduction d'impôt pour investissements réalisés en outre-mer - Modalités d’application - Obligations de conservation des biens, parts ou actions et autres conditions d'application de la réduction
d'impôt
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00226 | https://bofip.impots.gouv.fr/bofip/12119-PGP.html/identifiant=ACTU-2019-00226 | 2019-12-24 00:00:00 | 6a8f2fe23182d266b823e876865e7815ed98292971dc3ce3f6b25b984c19ef64 | [
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] |
Séries / Divisions :
CF - IOR ; CF - PGR ; ANN - LETTRE
Texte :
L'article 109 de la
loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 codifié à l'article L. 64 A du livre des procédures fiscales
(LPF) a pour objectif d'étendre la clause anti-abus en matière d'impôt sur les sociétés codifiée à l'article 205 A du code
général des impôts (CGI), à l'ensemble des autres impôts.
Cette nouvelle procédure d'abus de droit fiscal permet à l'administration de remettre en cause les actes
qui, recherchant le bénéfice d'une application littérale de textes ou de décisions à l'encontre des objectifs poursuivis par leurs auteurs, auraient pour objectif principal d'éluder ou d'atténuer les
charges fiscales que l'intéressées aurait normalement supporté en l'absence de ces actes, au regard de sa situation ou de ses activités réelles.
Cette procédure est applicable aux actes passés ou réalisés à compter du 1er janvier 2020.
Actualité liée :
X
Documents liés :
BOI-CF-IOR-10-10 : CF - Procédures de rectification et d'imposition d'office -
Procédure de rectification contradictoire - Champ d'application de la procédure de rectification contradictoire
BOI-CF-IOR-30 : CF - Procédures de rectification et d'imposition d'office - Procédures
de l'abus de droit fiscal
BOI-CF-IOR-30-10 : CF - Procédures de rectification et d'imposition d'office -
Procédures de l'abus de droit fiscal - Procédure de l'abus de droit fiscal au sens de l'article L. 64 du LPF
BOI-CF-IOR-30-20 : CF - Procédures de rectification et d'imposition d'office -
Procédures de l'abus de droit fiscal - Procédure de l'abus de droit fiscal au sens de l'article L. 64 A du LPF
BOI-CF-IOR-30-30 : CF - Procédures de rectification et d'imposition d'office -
Procédures de l'abus de droit fiscal - Comité de l'abus de droit fiscal
BOI-CF-PGR-40-20 : CF - Prescription du droit de reprise de l'administration et
garanties du contribuable - Autres garanties liées au contrôle - Contrôle à la demande des déclarations de succession et des actes de mutation à titre gratuit
BOI-LETTRE-000109 : LETTRE - CF - Modèle de demande de contrôle d'une déclaration de
succession (Article L. 21 B du LPF)
BOI-LETTRE-000110 : LETTRE - CF - Modèle de demande de contrôle d'un acte de mutation
entre vifs (Article L. 21 B du LPF)
Signataire des documents liés :
Frédéric Iannucci, chef du service du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2020-00018 | https://bofip.impots.gouv.fr/bofip/12182-PGP.html/identifiant=ACTU-2020-00018 | 2020-01-31 00:00:00 | e52cb2675441cce886180581781190118e0eb19796ebb9bf46769df6245b20ec | [
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] |
Série / Division :
CVAE - CHAMP
Texte :
Pour la détermination de la cotisation sur la valeur ajoutée des entreprises (CVAE), la valeur ajoutée des établissements
bénéficiant d'une exonération ou d'un abattement de la base nette d'imposition à la cotisation foncière des entreprises (CFE) en raison de leur implantation dans une zone urbaine en difficulté fait
l'objet, sur demande de l'entreprise, d'une exonération ou d'un abattement de même taux, dans la limite de plafonds actualisés chaque année en fonction de la variation de l'indice des prix à la
consommation, hors tabac, de l'ensemble des ménages (code général des impôts [CGI], art. 1586 nonies, V et
loi
n° 2009-1673 du 30 décembre 2009 de finances pour 2010, art. 2, § 5.3.2).
La variation de cet indice étant de + 1,2 % en 2019, les plafonds d'exonération ou d'abattement applicables pour 2019 sont
supérieurs de 1,2 % à ceux applicables pour 2018.
En conséquence, pour 2019 :
- le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés en zone urbaine
sensible (ZUS) ou dans un quartier prioritaire de la politique de la ville [QPV] (CGI, art. 1466 A, I et CGI, art. 1586
nonies, V) s'élève à 142 425 € par établissement ;
- le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés dans une zone
franche urbaine-territoire entrepreneur [ZFU-TE] (CGI, art. 1466 A, I sexies et CGI, art. 1586 nonies, V) s'élève à 387 059 € par établissement ;
- le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés dans un QPV et
exploités par une entreprise exerçant une activité commerciale (CGI, art. 1466 A, I septies et CGI, art. 1586 nonies, V) s'élève à 387 059 € par établissement.
Actualité liée :
X
Document lié :
BOI-CVAE-CHAMP-20-10 : CVAE - Champ d'application - Entreprises bénéficiant d'une exonération ou
d'un abattement - Dispositions communes à tous les dispositifs d'exonération ou d'abattement facultatif
Signataire du document lié :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00034 | https://bofip.impots.gouv.fr/bofip/12224-PGP.html/identifiant=ACTU-2020-00034 | 2020-02-19 00:00:00 | a94a428943fe99e5cfb596e3801c328e825dcab35d51811c7cc7416e33e47e06 | [
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Série / Division :
BARÈME
Texte :
Les barèmes relatifs aux frais de carburant en euro au kilomètre ont été mis à jour pour l'année 2019.
Actualité liée :
X
Document lié :
BOI-BAREME-000003 : BAREME - RSA - BA - BIC - BNC (sous conditions) - Frais de carburant en euro au kilomètre - Barèmes applicables pour
l'année 2019
Signataire du document lié :
Véronique Rigal, sous-directrice des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2020-00035 | https://bofip.impots.gouv.fr/bofip/12243-PGP.html/identifiant=ACTU-2020-00035 | 2020-02-19 00:00:00 | eef39c2b5203e533d5f5e38fb9d16fc5a4413dd188e6c4184b66c618ebe1a31b | [
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Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des
documents du Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des
documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas
des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et
externes, etc.).
Signataire du document lié :
Florence Lerat, Sous-directrice du contentieux des impôts des
professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2019-00213 | https://bofip.impots.gouv.fr/bofip/12125-PGP.html/identifiant=ACTU-2019-00213 | 2019-12-04 00:00:00 | 46204169e8ddd153a6b89f5c12042e5c0c2fc717f16a6445fbd048cc8e9cc093 | [
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] |
Séries / Divisions :
TVA - DED ; RES - TVA
Texte :
Dans le cadre de la dispense de régularisation de la taxe sur la valeur ajoutée (TVA) prévue à
l'article 273 septies D du code général des impôts s'agissant des dons de biens effectués durant la période de
l’état d’urgence sanitaire au profit de certains bénéficiaires, dont les établissements de santé, les EHPAD, les établissements et les services qui accueillent des personnes handicapées ou des
personnes atteintes de pathologies chroniques, les professionnels de santé, l’État et les collectivités locales, des précisions sont apportées sur les matériels sanitaires concernés par les dons, qui
incluent les solutions hydroalcooliques, et sur la période concernée par la dispense qui s’étend du 1er mars 2020 jusqu'au trentième jour suivant la fin de la période d'urgence sanitaire.
Actualité liée :
07/04/2020 : TVA - Dispense de régularisation de la taxe sur la valeur ajoutée relative aux dons de biens consentis aux établissements de santé, aux
établissements sociaux et médico-sociaux qui accueillent des personnes âgées, des personnes handicapées ou atteintes de pathologies chroniques, aux professionnels de la santé, aux services de l’État
et des collectivités territoriales, durant la période de l’état d'urgence sanitaire - Rescrit - Publication urgente
Documents liés :
BOI-TVA-DED-60-30 : TVA - Droits à déduction - Remise en cause de la déduction : Régularisations -
Régularisations de la TVA initialement déduite afférente aux biens autres que les immobilisations et aux services (mise à jour en cours de rédaction)
BOI-RES-000068 : TVA - DED - Dispense de régularisation de la taxe sur
la valeur ajoutée relative aux dons de biens consentis aux établissements de santé, aux établissements sociaux et médico-sociaux qui accueillent des personnes âgées, des personnes handicapées ou
atteintes de pathologies chroniques, aux professionnels de la santé, aux services de l’État et des collectivités territoriales, durant la période de l’état d'urgence sanitaire.
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00084 | https://bofip.impots.gouv.fr/bofip/12349-PGP.html/identifiant=ACTU-2020-00084 | 2020-05-13 00:00:00 | fccde0e7496e04633808f67e05009662811f25bea8741c0bb18ea9dd9f27d24d | [
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] |
Série / Division :
ENR - DMTOI
Texte :
L'article 17 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 étend et clarifie le périmètre de l'exonération des droits d'enregistrement et de la taxe de publicité foncière dont bénéficient les opérations réalisées par les établissements publics d'enseignement supérieur et de recherche en application de l'article 1040 du code général des impôts (CGI).
Par ailleurs, des précisions sont apportées concernant l'application aux syndicats mixtes de l'exonération prévue par l'article 1042 du CGI.
Actualité liée :
30/07/2020 : ENR - Mutations à titre gratuit - Successions - Terme de l'exonération de DMTG prévue à l'article 794 du CGI au profit des collectivités territoriales et de certains organismes publics - Clarification du champ d'application de l'exonération de DMTG prévue à l'article 1040 du CGI au profit de l'État et de certains établissements publics (loi n°2019-1479 du 28 décembre 2019 de finances pour 2020, art. 17 et 136)
Documents liés :
BOI-ENR-DMTOI-10-80 : ENR - Mutations de propriété à titre onéreux d'immeubles - Mutations autres que les échanges - Régimes applicables aux opérations réalisées par les collectivités publiques ou par des organismes parapublics
BOI-ENR-DMTOI-10-80-10 : ENR - Mutations de propriété à titre onéreux d'immeubles - Mutations autres que les échanges - Régimes applicables aux opérations réalisées par les collectivités publiques ou par des organismes parapublics - Régime fiscal privilégié des acquisitions réalisées par les personnes de droit public en raison de leur qualité
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00134 | https://bofip.impots.gouv.fr/bofip/12225-PGP.html/ACTU-2020-00134-10 | 2020-08-26 00:00:00 | f21fcec89cdf1aa804589e23b5eabb1429a4576dfe932bc07ca881f894fe61ec | [
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Série / Division :
TVA - CHAMP
Texte :
L'article 9 de la loi n°
2015-1785 du 29 décembre 2015 de finances pour 2016 abaisse, à compter du 1er janvier 2016, le seuil de déclenchement de la taxation à la TVA en France des livraisons de biens en
provenance d'autres États membres à destination de toute personne non assujettie résidant en France (régime dit des "ventes à distance"). Le seuil est abaissé de 100 000 € à 35 000 € hors taxe sur la
valeur ajoutée (CGI, art. 258 B, I-1°).
Cette mesure permet d'aligner le seuil français sur le seuil applicable dans la plupart des autres pays de l'Union
européenne.
Ces dispositions s'appliquent aux livraisons dont le fait générateur intervient à compter du 1er janvier 2016.
Actualité liée :
X
Document lié :
BOI-TVA-CHAMP- 20-20-10 : TVA - Champ d'application et territorialité - Lieu de livraisons de
biens meubles corporels - Règles générales.
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2016-00023 | https://bofip.impots.gouv.fr/bofip/10401-PGP.html/identifiant=ACTU-2016-00023 | 2016-02-03 00:00:00 | 2133119bd2504ccee81f7d4df94665b7634ac8fc5b15eb93b0e0821183ccccbf | [
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] |
Série / division :
IF - TFB.
Texte :
Depuis le 1er janvier 2015, en application du III de
l'article
1501 du code général des impôts (CGI), la valeur locative des postes d'amarrage dans les ports de plaisance est calculée sur la base d'un tarif forfaitaire tenant compte de leur situation
géographique. Ce tarif peut être modulé en fonction du nombre de services et d'équipements offerts pondéré par la capacité moyenne d'accueil d'un poste d'amarrage.
La présente publication précise la notion de ports de plaisance.
Ils doivent être considérés comme :
- maritimes lorsqu'ils sont situés dans les limites de la navigation maritimes définie par
l'article L. 5000-1 du code des transports ;
- non maritimes lorsqu'ils sont situés dans les limites de la navigation en eaux intérieures définie par
l'article L. 4000-1 du même code.
Actualités liées :
23/12/2014 : IF -Détermination de la valeur locative des postes
d'amarrage dans les ports de plaisance et modalités de modulation du tarif applicable (CGI, art. 1501, III)
01/04/2015 : IF - Détermination de la valeur locative des postes d'amarrage dans
les ports de plaisance et modalités de modulation du tarif applicable (CGI, art. 1501, III)- Modifications suite à la consultation publique
Document lié :
BOI-IF-TFB-20-10-60-20 : IF - TFPB - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Dispositions communes aux établissements industriels et aux locaux commerciaux - Autoroutes et ports de plaisance
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00104 | https://bofip.impots.gouv.fr/bofip/10528-PGP.html/identifiant=ACTU-2016-00104 | 2016-04-26 00:00:00 | 78627b4a24511f00fdbe419fee3148cffa6218b812f5190074510e2c077ecb0a | [
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] |
Série / Division :
IF - AUT
Texte :
Dans le cadre de la réforme de la fiscalité directe locale induite par la suppression de la taxe professionnelle, les parts
régionale et départementale de la taxe foncière sur les propriétés non bâties ont été transférées aux communes et aux établissements publics de coopération intercommunale à fiscalité propre par le
biais de l'institution d'une taxe additionnelle à la taxe foncière sur les propriétés non bâties (TA-TFNB).
Cette taxe prévue à l'article 1519 I du code
général des impôts (CGI) est obtenue en appliquant aux bases d'imposition la somme du taux départemental et du taux régional de 2010 multiplié par un coefficient de 1,0485.
L'article
53 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 vient préciser les modalités de calcul du taux de la TA-TFNB pour les communes nouvelles regroupant des communes
situées sur le territoire de plusieurs départements ou régions ou sur celui de la région Ile-de-France.
Par ailleurs,
l'article
1er de l'ordonnance n°2015-1630 du 10 décembre 2015 complétant et précisant les règles financières et fiscales applicables à la métropole du Grand Paris, aux établissements publics territoriaux et
aux communes situés dans ses limites territoriales, prévoit les modalités de calcul de cette taxe sur le territoire de la métropole du Grand Paris.
Ces dispositions sont applicables à compter des impositions dues au titre de 2016.
Actualité liée :
x
Document lié :
BOI-IF-AUT-80 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers -
Taxe additionnelle à la taxe foncière sur les propriétés non bâties
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00153 | https://bofip.impots.gouv.fr/bofip/10655-PGP.html/identifiant=ACTU-2016-00153 | 2016-06-27 00:00:00 | 3eb21d798d88d0e91e25a3d17de8e86f6f771398a2a39c74343c74cf165214b3 | [
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] |
Série / Division :
IF - COLOC
Texte :
La doctrine administrative relative au vote des taux des impôts fonciers – taxe foncières sur les propriétés bâties et non
bâties, taxe d'habitation et cotisation foncière des entreprises – est complétée des règles spécifiques aux établissements publics de coopération intercommunale à fiscalité propre.
Elle tient compte des modifications opérées par les
articles
53 et 58 de la
loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015.
Les commentaires relatifs aux règles de vote des taux applicables sur le territoire des métropoles de Lyon et du Grand
Paris ainsi que ceux relatifs aux taux de taxe foncière sur les propriétés bâties votés par les départements seront publiés prochainement.
Ces commentaires s'appliquent aux taux votés à compter du 1er janvier
2016.
Actualité liée :
x
Documents liés :
BOI-IF-COLOC-20-30 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité additionnelle
BOI-IF-COLOC-20-30-10 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité additionnelle - Règles de droit
commun
BOI-IF-COLOC-20-30-20 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité additionnelle - Situations
particulières
BOI-IF-COLOC-20-30-30 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité additionnelle - Règles spécifiques
à la fiscalité professionnelle de zone ou à la fiscalité éolienne unique
BOI-IF-COLOC-20-40 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique
BOI-IF-COLOC-20-40-10 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Taux
plafonds
BOI-IF-COLOC-20-40-20 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers – Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Taux
initiaux
BOI-IF-COLOC-20-40-20-10 : IF - Collectivités territoriales et structures de
coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique
- Taux initiaux - Taux additionnels
BOI-IF-COLOC-20-40-20-20 : IF - Collectivités territoriales et structures de
coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique
- Taux initiaux - Taux de cotisation foncière des entreprises
BOI-IF-COLOC-20-40-30 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Régime de
croisière
BOI-IF-COLOC-20-40-40 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique -
Dérogations aux règles de lien
BOI-IF-COLOC-20-40-40-10 : IF - Collectivités territoriales et structures de
coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique
- Dérogations aux règles de lien - Majoration spéciale du taux de cotisation foncière des entreprises
BOI-IF-COLOC-20-40-40-20 : IF - Collectivités territoriales et structures de
coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique
- Dérogations aux règles de lien - Déliaison à la hausse du taux de cotisation foncière des entreprises
BOI-IF-COLOC-20-40-40-30 : IF - Collectivités territoriales et structures de
coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique
- Dérogations aux règles de lien - capitalisation des augmentations de taux de cotisation foncière des entreprises
BOI-IF-COLOC-20-40-50 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Situations
particulières
BOI-IF-COLOC-20-40-50-10 : IF - Collectivités territoriales et structures de
coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique
- Situations particulières - Rattachements de communes
BOI-IF-COLOC-20-40-50-20 : IF - Collectivités territoriales et structures de
coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique
- Situations particulières - Retrait d'une commune en cours d'unification fiscale progressive du taux de cotisation foncière des entreprises
BOI-IF-COLOC-20-50 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale issus de fusion
BOI-IF-COLOC-20-50-10 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale issus de fusion - Etablissement public de
coopération intercommunale soumis au régime de la fiscalité additionnelle
BOI-IF-COLOC-20-50-10-10 : IF - Collectivités territoriales et structures de
coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale issus de fusion - Etablissement
public de coopération intercommunale soumis au régime de la fiscalité additionnelle - Application des règles de droit commun
BOI-IF-COLOC-20-50-10-20 : IF - Collectivités territoriales et structures de
coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale issus de fusion - Etablissement
public de coopération intercommunale soumis au régime de la fiscalité additionnelle - Règles applicables en cas de création ex-nihilo
BOI-IF-COLOC-20-50-20 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale issus de fusion - Etablissement public de
coopération intercommunale soumis au régime de la fiscalité professionnelle de zone et/ou au régime de la fiscalité éolienne unique
BOI-IF-COLOC-20-50-30 : IF - Collectivités territoriales et structures de coopération
intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale issus de fusion - Etablissement public de
coopération intercommunale soumis au régime de la fiscalité professionnelle unique
BOI-ANNX-000344 : Récapitulation des conditions de mise en œuvre du dispositif de
capitalisation et de récupération des augmentations capitalisées selon les modalités de fixation du taux de cotisation foncière des entreprises (CFE)
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00202 | https://bofip.impots.gouv.fr/bofip/10744-PGP.html/identifiant=ACTU-2016-00202 | 2016-09-12 00:00:00 | 3ff24826669eea3f3a1ec68a9c2e4e0cace7566435f087e85369b88479bc470a | [
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] |
Série / division :
BIC - RICI
Texte :
L'article
32 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 permet aux entreprises pour lesquelles une procédure de conciliation a été ouverte en application des
articles L. 611-4 et suivants du code de commerce de bénéficier du remboursement immédiat des créances de crédit d'impôt recherche
(CGI, art. 244 quater B) qu'elles détiennent sur l'Etat.
Ce dispositif de remboursement immédiat s'applique aux créances de crédit d'impôt
recherche (CGI, art. 199 ter B) constatées à compter du 1er janvier 2013.
Toutefois, il est admis que les créances constatées antérieurement au
1er janvier 2013 par ces entreprises et non utilisées à cette date peuvent également faire l'objet d'un remboursement immédiat.
Actualité liée :
X
Document lié :
BOI-BIC-RICI-10-10-50 : BIC - Réductions et crédits d'impôt -
Crédits d'impôt - crédit d'impôt recherche - utilisation du crédit d'impôt
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00052 | https://bofip.impots.gouv.fr/bofip/8458-PGP.html/identifiant=ACTU-2013-00052 | 2013-03-01 00:00:00 | 581d9c966a16b96c5c99d39a0b2ef1c3db0a3d6cff4cf846124df551e09155eb | [
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] |
Série / division :
IS - GPE
Texte :
Les conditions d'application du régime de groupe sont précisées sur trois points.
D'une part, tirant les conséquences de deux décisions
(CE, arrêt du 7 mars 2012, n° 335046, Société
Alimentation générale de la Cigale ; CE,
arrêt du 7 mars 2012, n° 335047, Société Alimentation générale du Mail), la condition pour une société nouvelle d'être immatriculée au registre du commerce et des sociétés avant de rejoindre un
groupe est supprimée.
D'autre part, il est précisé qu'une société nouvelle doit clore un premier exercice avant de rejoindre un groupe.
Enfin, une précision est apportée sur la possibilité pour les mutuelles d'assurance de se constituer société mère d'un
groupe fiscal à la suite de leur entrée en fiscalité intervenue au 1er janvier 2012.
Actualité liée :
X
Documents liés :
BOI-IS-GPE-10-20-10 : IS - Régime fiscal des groupes de sociétés - Formation du groupe - Conditions
tenant à la détention du capital des sociétés du groupe - Conditions tenant à la société mère et à la détention des filiales.
BOI-IS-GPE-10-40 : IS - Régime fiscal des groupes de sociétés - Formation du groupe - Option de la mère, accord
des filiales et mise à jour du périmètre.
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00115 | https://bofip.impots.gouv.fr/bofip/8603-PGP.html/identifiant=ACTU-2013-00115 | 2013-05-16 00:00:00 | 15437d4b34aaa7b2b527313d6bb59d3e54193216d2eba2ca95e6dafb51250cca | [
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] |
Série / Division :
TVA - LIQ
Texte :
Les sauts en tandem réalisés par des parachutistes professionnels sont soumis au taux normal de la TVA.
Cette modification est la conséquence de l’évolution de la réglementation communautaire et de la législation sectorielle
relatives aux vols de largage de parachutistes, assimilables à un travail aérien et non plus à une prestation de transport aérien.
Le rescrit RES N°2005/69 (TCA) du 06/09/2005 cité au § 150 de la précédente version du document lié se trouve dés lors
abrogé.
Actualité liée :
X
Document lié :
BOI-TVA-LIQ-30-20-60 : TVA - Taux réduit - Prestations de services - Transports de
voyageurs.
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00164 | https://bofip.impots.gouv.fr/bofip/8784-PGP.html/identifiant=ACTU-2013-00164 | 2013-06-25 00:00:00 | 21b0b94f3b4a7835ce0522f78060f8c5c2ea24d38a6e4e5ef609244b19a93b80 | [
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] |
Séries / Divisions :
BIC - RICI, IS - DEF
Texte :
Des aménagements sont apportés aux modalités de détermination des créances nées du report en arrière du déficit et de
crédit d'impôt, immédiatement remboursables auprès des entreprises en difficulté.
Désormais, les entreprises qui ont fait l'objet d'une procédure de conciliation, de sauvegarde, de redressement ou de
liquidation judiciaire peuvent également bénéficier du remboursement immédiat des créances de crédit d'impôt nées postérieurement à la date d'ouverture des dites procédures, et durant la période
couverte par ces procédures. Il en est de même pour les entreprises qui ont fait l'objet d'une procédure de sauvegarde, de redressement ou de liquidation judiciaire qui peuvent également bénéficier du
remboursement immédiat des créances fiscales nées du report en arrière du déficit nées postérieurement à la date de ces procédures.
Cette disposition s'applique aux créances :
- nées du report en arrière du déficit
(CGI, art. 220 quinquies) ;
- de crédit d'impôt recherche (CGI, art. 199 ter
B) ;
- de crédit crédit d'impôt pour la compétitivité et l'emploi
(CGI, art. 199 ter C) ;
- et de crédit d'impôt pour investissement en Corse
(CGI, 199 ter D). Les commentaires relatifs au crédit d'impôt pour investissement en Corse seront prochainement publiés.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10-10-50 : BIC - Réductions et crédits d'impôt - Crédit d'impôt
recherche - Utilisation du crédit d'impôt
BOI-BIC-RICI-10-150-30-10 : BIC - Réductions et crédits d'impôt - Crédits
d'impôt –Crédit d'impôt pour la compétitivité et l'emploi - Utilisation du crédit d'impôt - Comptabilisation - Imputation du crédit d'impôt - Remboursement immédiat de l'excédent pour certaines
entreprises
BOI-BIC-RICI-10-150-30-20 : BIC - Réductions et crédits d'impôt - Crédits d'impôt -
Crédit d'impôt pour la compétitivité et l'emploi - Utilisation du crédit d'impôt - Créance sur l'Etat - Cession ou nantissement de la créance future - Suivi de l'utilisation du crédit d'impôt
BOI-IS-DEF-20-20 : IS - Déficits et moins-values nettes à long terme - Détermination,
utilisation et contrôle de la créance fiscale née du report en arrière du déficit
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00209 | https://bofip.impots.gouv.fr/bofip/9642-PGP.html/identifiant=ACTU-2014-00209 | 2014-07-29 00:00:00 | 93686740618b1a7026d46df1c2052ec5a2b5f5487663bf8d1a8e8abee6c43778 | [
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] |
Série :
ANNX
Texte :
La liste des sociétés françaises dont les titres entrent dans le champ de la taxe sur les transactions financières prévue par les dispositions de l'article 235 ter ZD du code général des impôts au 1er décembre 2020 est mise à jour.
Actualité liée :
X
Document lié :
BOI-ANNX-000467 : ANNEXE - TCA - Taxe sur les transactions financières - Liste des sociétés françaises dont la capitalisation boursière dépasse un milliard d'euros.
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00303 | https://bofip.impots.gouv.fr/bofip/12637-PGP.html/ACTU-2020-00303 | 2020-12-23 00:00:00 | 508d287288cd07e2e2ef0ec3f7e58345415ff2dd24e34768b41bb30842e0f28f | [
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Série / Division :
CAD - MAJ
Texte :
Les règles de production et de vérification des documents d'arpentage numériques sont actualisées pour permettre la mise en œuvre d'une procédure entièrement dématérialisée.
Par ailleurs, la chemise ou imprimé n° 6463-N-SD, destiné à recueillir toutes les informations littérales nécessaires à la mise à jour du plan cadastral, a fait l'objet d'une rénovation et les dispositions doctrinales liées sont mises à jour.
Actualité liée :
X
Documents liés :
BOI-CAD-MAJ-10-20-10 : CAD - Mise à jour du plan - Confection des documents d'arpentage - Formalisme à respecterBOI-CAD-MAJ-10-20-20 : CAD - Mise à jour du plan - Confection des documents d'arpentage - Travaux et signatureBOI-CAD-MAJ-10-30 : CAD - Mise à jour du plan - Documents d'arpentage - Vérification et renvoi des documentsBOI-CAD-MAJ-10-40 : CAD - Mise à jour du plan - Application d'un document d'arpentage au fichier immobilier et dans la documentation cadastrale - ArchivageBOI-CAD-MAJ-10-50 : CAD - Mise à jour du plan - Documents d'arpentage - Cas particuliers de documents d'arpentageBOI-CAD-MAJ-20-10 : CAD - Mise à jour du plan cadastral - Croquis de conservation - Différentes procédures de mise à jour du plan par les services du cadastre
Signataire des documents liés :
Isabelle Oudet-Giamarchi, sous-directrice des missions foncières et de la fiscalité du patrimoine | Bulletin officiel des finances publiques - impôts | ACTU-2020-00246 | https://bofip.impots.gouv.fr/bofip/12500-PGP.html/ACTU-2020-00246 | 2021-05-12 00:00:00 | 2bff96c07a555899451bd4cca3eb1946fb4d76b550e803640cdc77b5cbe36e2c | [
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Série / Division :
BIC - CHG
Texte :
Le taux de référence servant au calcul du plafonnement des intérêts déductibles en application des dispositions du 3° du 1 de l'article 39 du code général des impôts a été mis à jour pour les exercices de douze mois clos du 30 juin 2021 au 29 septembre 2021.
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-2021-00225 | https://bofip.impots.gouv.fr/bofip/13216-PGP.html/ACTU-2021-00225 | 2021-07-07 00:00:00 | 744d0da34b1ab85d50128c0f5f47409154058737965b3c1b396bf59de592da37 | [
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] |
Séries / Divisions :
IS-GEO ; RES-IS
Texte :
Les entreprises relevant de l’impôt sur les sociétés qui réalisent un investissement en outre-mer par l’intermédiaire d’une société de personnes sur le fondement de l'article 217 undecies du code général des impôts (CGI) et de l'article 217 duodecies du CGI ne peuvent pas déduire de leur résultat une provision pour dépréciation de leurs parts dans la société de personnes, afin d’anticiper le gain fiscal tiré de la moins-value de cession ultérieure.
Actualité liée :
X
Documents liés :
BOI-RES-IS-000093 : RES - Impôt sur les sociétés - Régime territorial spécifique à l'outre-mer - Déduction fiscale au titre des investissements en outre-mer - Absence de dépréciation des parts de la société de portage
BOI-IS-GEO-10-30-10-10 : IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Champ d'application - Entreprises bénéficiaires (en cours de mise à jour)
Signataire du document lié :
Florence Lerat, sous-directrice de la sécurité juridique des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2021-00263 | https://bofip.impots.gouv.fr/bofip/13316-PGP.html/ACTU-2021-00263 | 2021-09-22 00:00:00 | 03954a06cfd587192f148c4a57bdf695d5fe49c0212cc9c81e4a43d7b2d64b99 | [
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] |
Série / Division :
BIC - BASE
Texte :
L'article 133 de la loi n° 2021-1104 du 22 août 2021 portant lutte contre le dérèglement climatique et renforcement de la résilience face à ses effets proroge jusqu'au 31 décembre 2030 la déduction exceptionnelle prévue à l'article 39 decies A du code général des impôts (CGI).
Ce dispositif permet aux entreprises de pratiquer une déduction exceptionnelle pour les véhicules dont le poids total autorisé en charge est supérieur ou égal à 2,6 tonnes et qui utilisent exclusivement une ou plusieurs des énergies suivantes :
- le gaz naturel pour les véhicules (GNV), gaz naturel liquéfié (GNL), biométhane carburant (bioGNV et bioGNL) ;
- le bicarburant « dual fuel type 1A » ;
- le carburant ED95 composé d'un minimum de 90 % d'alcool éthylique d'origine agricole ;
- l'énergie électrique ;
- l'hydrogène ;
- le carburant B100 composé à 100% d'esters méthyliques d'acides gras, lorsque la motorisation du véhicule est conçue en vue d'un usage exclusif et irréversible de ce carburant.
Actualité liée :
X
Document lié :
BOI-BIC-BASE-100-20 : BIC - Base d'imposition - Déductions exceptionnelles - Dispositif applicable aux poids lourds et aux véhicules utilitaires légers utilisant des énergies propres
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00256 | https://bofip.impots.gouv.fr/bofip/13303-PGP.html/ACTU-2021-00256 | 2021-10-13 00:00:00 | 5d93ffc7b03d48157ebeb2a1caf8399150cc90bcd648dd1bc4eed010c3fe7880 | [
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] |
Série / Division :
BIC - RICI
Texte :
Le crédit d'impôt au profit des débitants de tabac, prévu à l'article 244 quater R du code général des impôts, ne trouve plus à s'appliquer aux dépenses engagées à compter du 1er janvier 2012.
En conséquence, les commentaires doctrinaux afférents à ce crédit d'impôt sont retirés.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10 : BIC - Réductions et crédits d'impôt - Crédits d'impôt
BOI-BIC-RICI-10-80 : BIC - Réductions et crédits d'impôt - Crédits d'impôt - Crédit d'impôt au profit des débitants de tabac
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00290 | https://bofip.impots.gouv.fr/bofip/13380-PGP.html/ACTU-2021-00290 | 2021-12-08 00:00:00 | 8598a342c4be592471ffb00656cb2522b19935edecce7406869e69f449f08e8d | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00086 | https://bofip.impots.gouv.fr/bofip/9445-PGP.html/identifiant=ACTU-2014-00086 | 2014-03-17 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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] |
Série / Division :
IF - COLOC
Texte :
Le III de l'article 16 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 adapte les règles de lien entre les taux des impositions locales au nouveau schéma de financement des collectivités territoriales créé par ce même article.
Ce nouveau schéma s'articule autour, d'une part, de la suppression progressive d'ici à 2023 de la taxe d'habitation (TH) sur les résidences principales et, d'autre part, du transfert, en 2021, de la part départementale de taxe foncière sur les propriétés bâties (TFPB) aux communes.
Le taux de TH appliqué sur le territoire des communes et des établissements publics de coopération intercommunale (EPCI) est par ailleurs gelé dès 2020 au niveau du taux appliqué en 2019.
En conséquence, à compter des impositions établies au titre de 2020, la TFPB remplace la TH comme imposition de référence pour l'application des règles de lien entre les taux des impôts locaux.
Conformément aux dispositions du 1 du I de l'article 1636 B sexies du code général des impôts (CGI) dans leur rédaction en vigueur à compter du 1er janvier 2020, les communes et les EPCI à fiscalité propre ont le choix, pour la fixation de leurs taux d'imposition de TFPB, de taxe foncière sur les propriétés non bâties (TFPNB) et de cotisation foncière des entreprises (CFE), entre la variation proportionnelle, c'est-à-dire la possibilité de faire varier les taux des trois taxes dans une même proportion, et la variation différenciée, qui leur permet de moduler les variations des taux de chaque taxe.
Lorsqu’il est fait usage de la variation différenciée, les taux peuvent varier librement. Toutefois, le taux de la CFE ne peut augmenter plus ou diminuer moins que le taux de la TFPB ou que le taux moyen des taxes foncières pondéré par l'importance relative des bases de ces deux taxes. En outre, le taux de la TFPNB ne peut augmenter plus ou diminuer moins que celui de la TFPB.
En parallèle, les dispositifs dérogatoires de diminution sans lien des taux prévus au premier alinéa du 2 du I de l'article 1636 B sexies du CGI sont recentrés sur les seules taxes foncières.
Le mécanisme spécifique à la TH de diminution sans lien du taux de cet impôt prévu au deuxième alinéa du 2 du I de l'article 16 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 est supprimé à compter des impositions de 2020.
Le dispositif de majoration spéciale du taux de CFE prévu au 3 du I de l'article 1636 B sexies du CGI est maintenu. Toutefois, le taux moyen pondéré à prendre en compte pour pouvoir faire application de ce mécanisme devient celui des deux taxes foncières.
En revanche, sont supprimés, dès 2020 :
- le dispositif de majoration spéciale du taux de CFE lorsque le produit de la TH perçu par une communauté urbaine provient, pour plus des trois quarts, d'une seule commune (CGI, art.1636 B sexies, I-3, troisième phrase) ;
- le dispositif de majoration spéciale du taux de CFE pour les communes qui adhèrent à un EPCI à fiscalité additionnelle prévu au deuxième alinéa du 3 du I de l'article 16 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020.
De la même manière, le mécanisme de déliaison des taux de TFPNB et de TH de certaines communes qui deviennent membres d'un EPCI à fiscalité professionnelle unique est abrogé (CGI, art. 1636 B decies, I-al.2).
Par ailleurs, la présente publication intègre des précisions :
- sur la création de la métropole de Lyon et de la métropole du Grand Paris (loi n° 2014-58 du 27 janvier 2014 de modernisation de l'action publique territoriale et d'affirmation des métropoles, art.12 et loi n° 2014-58 du 27 janvier 2014, art. 26 ; ordonnance n° 2014-1335 du 6 novembre 2014 relative à l'adaptation et à l'entrée en vigueur de certaines dispositions du code général des collectivités territoriales, du code général des impôts et d'autres dispositions législatives applicables à la métropole de Lyon ; ordonnance n° 2015-1630 du 10 décembre 2015 complétant et précisant les règles financières et fiscales applicables à la métropole du Grand Paris, aux établissements publics territoriaux et aux communes situés dans ses limites territoriales ; loi n° 2015-991 du 7 août 2015 portant nouvelle organisation territoriale de la République, art 54) ;
- sur les dispositions applicables en matière de CFE aux établissements publics territoriaux créés ex-nihilo (loi n° 2016-1918 du 29 décembre de finances rectificative pour 2016, art 75) ;
- sur le débasage du taux de TH des communes et des communes nouvelles devenant membres d'un EPCI issu d'une ou plusieurs fusions d'EPCI dont l'un au moins faisait application de la fiscalité professionnelle unique en 2011 (loi n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016, art. 82 et loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, art. 50).
Actualité liée :
X
Documents liés :
BOI-IF-COLOC-10-20-10 : IF - Collectivités territoriales et structures de coopération intercommunale - Schéma de financement - Les établissements publics de coopération intercommunale (EPCI) - Régime fiscal applicable à chaque catégorie d'EPCI
BOI-IF-COLOC-20 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers
BOI-IF-COLOC-20-10 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Généralités
BOI-IF-COLOC-20-20 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les communes
BOI-IF-COLOC-20-20-10 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les communes - Taux plafonds
BOI-IF-COLOC-20-20-20 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les communes - Règles de lien
BOI-IF-COLOC-20-20-30 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les communes - Dérogations aux règles de lien
BOI-IF-COLOC-20-20-30-10 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les communes - Dérogations aux règles de lien - Majoration spéciale du taux de cotisation foncière des entreprises
BOI-IF-COLOC-20-20-30-20 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les communes - Dérogations aux règles de lien - Diminution sans lien
BOI-IF-COLOC-20-20-30-30 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les communes - Dérogations aux règles de lien - Diminution sans lien spécifique à la taxe d'habitation
BOI-IF-COLOC-20-20-40 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les communes - Situations particulières
BOI-IF-COLOC-20-20-40-10 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les communes - Situations particulières - Adhésion à un établissement public de coopération intercommunale
BOI-IF-COLOC-20-20-40-20 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les communes - Situations particulières - Communes n'ayant pas perçu de cotisation foncière des entreprises ou de taxe foncière sur les propriétés non bâties l'année précédant celle de l'imposition
BOI-IF-COLOC-20-20-40-30 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les communes - Situations particulières - Communes issues d'une fusion
BOI-IF-COLOC-20-20-40-40 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les communes - Situations particulières - Communes issues d'une scission
BOI-IF-COLOC-20-20-40-50 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les communes - Situations particulières - Communes situées sur le territoire de la métropole du Grand Paris
BOI-IF-COLOC-20-30 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité additionnelle
BOI-IF-COLOC-20-30-10 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité additionnelle - Règles de droit commun
BOI-IF-COLOC-20-30-20 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité additionnelle - Taux applicables dans certaines situations particulières
BOI-IF-COLOC-20-30-30 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité additionnelle - Taux en cas d'application de la fiscalité professionnelle de zone et/ou de la fiscalité éolienne unique
BOI-IF-COLOC-20-40 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique
BOI-IF-COLOC-20-40-10 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Taux plafonds
BOI-IF-COLOC-20-40-20 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Règles relatives aux taux initiaux
BOI-IF-COLOC-20-40-20-10 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Règles relatives aux taux initiaux - Taux additionnels
BOI-IF-COLOC-20-40-20-20 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Règles relatives aux taux initiaux - Taux de cotisation foncière des entreprises
BOI-IF-COLOC-20-40-30 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Règles de lien entre les taux en régime de croisière
BOI-IF-COLOC-20-40-40 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Dérogations aux règles de lien
BOI-IF-COLOC-20-40-40-10 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Dérogations aux règles de lien - Majoration spéciale du taux de cotisation foncière des entreprises
BOI-IF-COLOC-20-40-40-20 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Dérogations aux règles de lien - Déliaison à la hausse du taux de cotisation foncière des entreprises
BOI-IF-COLOC-20-40-40-30 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Dérogations aux règles de lien - Capitalisation des augmentations de taux de cotisation foncière des entreprises
BOI-IF-COLOC-20-40-50 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Situations particulières
BOI-IF-COLOC-20-40-50-10 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Situations particulières - Rattachements de communes
BOI-IF-COLOC-20-40-50-20 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale à fiscalité professionnelle unique - Situations particulières - Retrait d'une commune en cours d'unification fiscale progressive du taux de cotisation foncière des entreprises
BOI-IF-COLOC-20-50-10-10 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale issus de fusion - Etablissement public de coopération intercommunale soumis au régime de la fiscalité additionnelle - Application des règles de droit commun
BOI-IF-COLOC-20-50-10-20 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale issus de fusion - Etablissement public de coopération intercommunale soumis au régime de la fiscalité additionnelle - Règles applicables en cas de création ex-nihilo
BOI-IF-COLOC-20-50-20 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale issus de fusion - Etablissement public de coopération intercommunale soumis au régime de la fiscalité professionnelle de zone et/ou au régime de la fiscalité éolienne unique
BOI-IF-COLOC-20-50-30 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Vote de leurs taux par les établissements publics de coopération intercommunale issus de fusion - Etablissement public de coopération intercommunale soumis au régime de la fiscalité professionnelle unique
BOI-IF-COLOC-20-60 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Métropoles à statut particulier
BOI-IF-COLOC-20-60-10 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Métropoles à statut particulier - Fixation des taux sur le territoire de la métropole de Lyon
BOI-IF-COLOC-20-60-20 : IF - Collectivités territoriales et structures de coopération intercommunale - Règles relatives au vote des taux des impôts fonciers - Métropoles à statut particulier - Fixation des taux sur le territoire de la métropole du Grand Paris
BOI-ANNX-000344 : ANNEXE - IF - Capitalisation du taux de cotisation foncière des entreprises (CFE) - Conditions de mise en réserve et d'utilisation des droits à augmentation selon les règles de fixation du taux de CFE
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00011 | https://bofip.impots.gouv.fr/bofip/12738-PGP.html/ACTU-2021-00011 | 2022-04-21 00:00:00 | d46ed6c8e326f18d18574f8c103bb0a593696fb871bc88bdedc4b0f3f74e79c3 | [
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] |
Séries / Divisions :
BNC - CHAMP ; BNC - BASE ; BIC - PVMV ; ANNX
Texte :
En cas de cession ou de cessation totale ou partielle d'entreprise, il est en principe tenu compte des plus-values réalisées sur les éléments de l'actif immobilisé et des moins-values subies sur de tels éléments pour la détermination des bénéfices imposables de l'exercice en cours à la date de la cession ou de la cessation. Toutefois, le législateur a prévu des règles particulières permettant, notamment, l'exonération des plus-values professionnelles réalisées lors du départ à la retraite du cédant ou à l'occasion de la transmission d'une entreprise individuelle ou d'une branche complète d'activité.
Les 1° et 2° du I et le III de l'article 19 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 prévoient :
- un allongement temporaire de deux à trois ans du délai prévu à l'article 151 septies A du code général des impôts (CGI) lorsque le cédant ou l'associé fait valoir ses droits à la retraite, préalablement à la cession, entre le 1er janvier 2019 et le 31 décembre 2021 ;
- une redéfinition des conditions d’appréciation et un relèvement des plafonds d'exonération fixés à l'article 238 quindecies du CGI : lorsque le prix stipulé des éléments transmis ou leur valeur vénale, auxquels sont ajoutées les charges en capital et les indemnités stipulées au profit du cédant, à quelque titre et pour quelque cause que ce soit, est inférieur ou égal à 500 000 €, l’exonération est totale ; elle est partielle si cette valeur est comprise entre 500 000 € et 1 000 000 € ;
- pour ces deux dispositifs, lorsque l'activité cédée fait l’objet d’un contrat de location-gérance ou d’un contrat comparable, un élargissement des possibilités de cession, à toute personne sous réserve que la cession porte sur l'intégralité des éléments concourant à l'exploitation de l'activité, et dans le respect des stipulations du contrat.
La présente publication procède également à diverses mises à jour de la doctrine applicable à ces dispositifs.
Actualité liée :
X
Documents liés :
BOI-BNC-CHAMP-10-40-10 : BNC - Champ d'application - Exonérations concernant certains revenus et diverses professions
BOI-BNC-BASE-30-30-30 : BNC - Base d'imposition - Plus-values et moins-values - Modalités d'imposition - Exonérations
BOI-BNC-BASE-30-30-30-30 : BNC - Base d'imposition - Plus-values ou moins-values - Modalités d'imposition - Exonérations - Cessions d'une entreprise individuelle ou d'une branche complète d'activité et cessation de mandat des agents généraux d'assurances
BOI-BIC-PVMV-40-20-20-10 : BIC - Plus-values et moins-values - Régimes particuliers - Plus et moins-values réalisées en fin d'exploitation - Exonération des plus-values professionnelles réalisées lors du départ à la retraite du cédant - Conditions relatives à l'activité et au type de cessions
BOI-BIC-PVMV-40-20-20-20 : BIC - Plus-values et moins-values - Régimes particuliers - Exonération des plus-values professionnelles réalisées lors du départ à la retraite du cédant - Conditions de l'exonération tenant à la nature des biens cédés
BOI-BIC-PVMV-40-20-20-30 : BIC - Plus-values et moins-values - Régimes particuliers - Plus et moins-values réalisées en fin d'exploitation - Exonération des plus-values professionnelles réalisés lors du départ à la retraite du cédant - Conditions de l'exonération tenant à la cessation des fonctions et à l'absence de contrôle capitalistique
BOI-BIC-PVMV-40-20-20-40 : BIC - Plus-values et moins-values - Régimes particuliers - Plus et moins-values réalisées en fin d'exploitation - Exonération des plus-values professionnelles réalisées lors du départ à la retraite du cédant - Portée et déchéance légale de l'exonération
BOI-BIC-PVMV-40-20-20-50 : BIC - Plus-values et moins-values - Régimes particuliers - Plus et moins-values réalisées en fin d'exploitation - Exonération des plus-values professionnelles réalisées lors du départ à la retraite du cédant - Combinaison du régime prévu à l’article 151 septies A du CGI avec les autres régimes d'exonération, d’abattement ou de report d’imposition des plus-values
BOI-BIC-PVMV-40-20-50 : BIC - Plus-values et moins-values - Régimes particuliers - Plus et moins-values réalisées en fin d'exploitation - Exonération des plus-values professionnelles réalisées à l'occasion de la transmission d'une entreprise individuelle ou d'une branche complète d'activité
BOI-ANNX-000149 : ANNEXE - BIC - Conditions pour bénéficier du régime défini au IV bis de l’article 151 septies A du CGI
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00308 | https://bofip.impots.gouv.fr/bofip/13417-PGP.html/ACTU-2021-00308 | 2022-05-11 00:00:00 | f6c8a864951ce87b868ae7cd609fe1cefbece716d923fd50fcb7e07431887fba | [
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] |
Série / Division :
IR - RICI
Texte :
L'article 75 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 proroge, jusqu'au 31 décembre 2023, la réduction d'impôt sur le revenu en faveur de l'investissement locatif intermédiaire, dite « Denormandie ancien », prévue au 5° du B du I de l'article 199 novovicies du code général des impôts.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-365 : IR - Réduction d'impôt sur le revenu en faveur de l'investissement locatif intermédiaire - Dispositif « Denormandie ancien »
BOI-IR-RICI-365-10 : IR - Réduction d'impôt sur le revenu en faveur de l'investissement locatif intermédiaire - Dispositif « Denormandie ancien » - Champ d'application
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00043 | https://bofip.impots.gouv.fr/bofip/13515-PGP.html/ACTU-2022-00043 | 2022-06-27 00:00:00 | c1862d98b1f79e6584107a2fc371b0c3fd953240a937375d5750ea06650f38b1 | [
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] |
Séries / Divisions :
TCA - POLL - ANNEXE
Texte :
Sur la base du taux de croissance annuel de l'indice des prix à la consommation hors tabac de l'année 2021, les tarifs de la taxe générale sur les activités polluantes prévue de l'article 266 sexies du code des douanes (C. douanes) à l'article 266 undecies du C. douanes, excepté ceux relatifs aux déchets non dangereux, sont actualisés pour 2023 à partir de ceux de 2022.
Actualité liée :
X
Document lié :
BOI-BAREME-000039 : BAREME - TCA - Taxe générale sur les activités polluantes
Signataire du document lié :
Matthieu Deconinck, sous-directeur de la fiscalité des transactions, fiscalité énergétique et environnementale
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00144 | https://bofip.impots.gouv.fr/bofip/13745-PGP.html/ACTU-2022-00144 | 2022-12-07 00:00:00 | f2ffad18476833c19b29b257f3247e99abeeafa3a6452ae7f21bd321eaab8e0f | [
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] |
Séries / Divisions :
BIC - AMT ; IS - FUS
Texte :
Par dérogation au principe de non déductibilité fiscale de l'amortissement des fonds commerciaux, l'article 23 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 prévoit, à titre temporaire, la possibilité d’admettre en déduction du résultat imposable cet amortissement pour les fonds acquis à compter du 1er janvier 2022 et jusqu'au 31 décembre 2025 (code général des impôts [CGI], art. 39, 1-2°-al. 3).
L’article 7 de la loi n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 aménage les modalités d'application de ce dispositif temporaire.
D'une part, cet article exclut du champ de ce dispositif les fonds acquis auprès d'une entreprise liée au sens du 12 de l'article 39 du CGI, ou auprès d'une entreprise, y compris une entreprise individuelle, placée, dans les conditions définies au a du même 12, sous le contrôle de la même personne physique que l'entreprise qui acquiert le fonds. Sont notamment visées les opérations intervenant entre entreprises ayant un lien de dépendance (notamment lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce en fait le pouvoir de décision), ainsi que les situations dans lesquelles une personne physique apporte son entreprise individuelle, ou une branche complète d’activité, à une société qu’elle contrôle ou est amenée à contrôler à la suite de l’opération d’apport.
D'autre part, il clarifie les modalités d'application combinée du régime spécial des fusions prévu à l'article 210 A du CGI et de ce dispositif temporaire d'amortissement fiscal des fonds commerciaux, en prévoyant notamment que lorsque les conditions permettant d’amortir un fonds commercial reçu à l'occasion d'une opération de fusion ne sont réunies qu’au titre d’un exercice postérieur à celui au cours duquel est intervenue cette opération, le régime d’étalement de l’imposition de la plus-value éventuellement dégagée au titre de ce fonds, prévu au d du 3 de l’article 210 A du CGI, s’applique à compter de l’exercice au titre duquel le fonds fait effectivement l’objet d’un amortissement pratiqué en comptabilité, qui est déduit du résultat imposable.
La présente mise à jour a pour objet de commenter ces dispositions, qui trouvent également à s'appliquer aux fonds agricoles résiduels acquis, ainsi qu'aux fonds artisanaux et à ceux acquis par les titulaires de bénéfices non commerciaux.
Actualité liée :
X
Documents liés :
BOI-BIC-AMT-10-20 : BIC - Amortissements - Règles de déduction - Éléments amortissables
BOI-IS-FUS-10-20-40-10 : IS - Fusions et opérations assimilées - Régime de droit commun et régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Obligations de la société absorbante - Personne morale passible de l'impôt sur les sociétés d'après le régime de droit commun sur l'intégralité de ses résultats - Règles indépendantes du mode de transcription des apports
BOI-IS-FUS-10-20-40-20 : IS - Régime de droit commun et régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Obligations de la société absorbante - Personne morale passible de l'impôt sur les sociétés d'après le régime de droit commun sur l'intégralité de ses résultats - Opérations transcrites selon les valeurs réelles ou comptables
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00133 | https://bofip.impots.gouv.fr/bofip/13711-PGP.html/ACTU-2022-00133 | 2022-12-21 00:00:00 | c18d885c80f362e55262ff86f86a8bb97f2d05f77c91a0f99c546ab9455a5fea | [
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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 ainsi être actualisé selon la même périodicité, et pris en compte par les entreprises 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 ces taux de référence pour les fractions de trimestres civils comprises dans leur exercice, les taux moyens correspondants.
Par conséquent, 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 pour les exercices de douze mois clos du 31 décembre 2022 au 30 mars 2023, publié au Bulletin Officiel des Finances Publiques - Impôts le 18 janvier 2023, est réactualisé par la présente publication.
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-2023-00071 | https://bofip.impots.gouv.fr/bofip/13908-PGP.html/ACTU-2023-00071 | 2023-04-26 00:00:00 | 01b837642ca695165bbb2c7e3695e0476b13c5dbe568309b9c8b275db759ec86 | [
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Série / Division :
IS - AUT
Texte :
L'article 40 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 instaure, pour certaines entreprises exerçant leur activité dans le secteur de l’énergie, une contribution temporaire de solidarité.
Cette contribution est due au titre du premier exercice ouvert à compter du 1er janvier 2022.
Cette contribution s’applique aux entreprises dont 75 % au moins du chiffre d’affaires provient des secteurs du pétrole brut, du gaz naturel, du charbon et du raffinage au sens du point 17 de l’article 2 du règlement (UE) 2022/1854 du Conseil du 6 octobre 2022 sur une intervention d’urgence pour faire face aux prix élevés de l’énergie.
L’assiette de la contribution est égale à la différence entre le résultat imposable constaté au titre du premier exercice ouvert à compter du 1er janvier 2022 et un montant égal à 120 % du quart de la somme algébrique des résultats imposables constatés au titre de l'ensemble des exercices ouverts à compter du 1er janvier 2018 et précédant le premier exercice ouvert à compter du 1er janvier 2022, ces résultats étant proratisés en fonction de la durée effective des exercices auxquels ils se rapportent.
Son taux est fixé à 33 %.
La contribution temporaire de solidarité est établie, contrôlée et recouvrée comme l’impôt sur les sociétés et sous les mêmes garanties et sanctions.
Actualité liée :
X
Document lié :
BOI-IS-AUT-50 : IS - Contributions et impositions liées à l'IS - Contribution temporaire de solidarité
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00084 | https://bofip.impots.gouv.fr/bofip/13941-PGP.html/ACTU-2023-00084 | 2023-05-15 00:00:00 | c05fee2ae8ec307f43331c55c3af3524d3021a539ac36322f3b8ed811115b687 | [
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] |
Série / Division :
ENR - DMTG
Texte :
L'article 13 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020 et l'article 14 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020 modifient les règles d’abattement sur les droits de succession en cas de dons faits par les héritiers ou les légataires à certains organismes, prévues au III de l’article 788 du code général des impôts (CGI) :
d'une part, le régime des associations reconnues d’utilité publique est aligné sur celui des fondations reconnues d’utilité publique en leur permettant de recevoir des donations de biens en nature issus d’une succession (loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020, art. 13) ;
d'autre part, le délai imparti pour réaliser un don à l’organisme bénéficiaire est porté de six à douze mois (loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020, art. 14).
L’article 15 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020 modifie le champ de l’obligation mise à la charge des assureurs, en application du III de l’article 806 du CGI, de ne se libérer des sommes, rentes ou émoluments quelconques dus en cas de décès de l’assuré que sur présentation par le bénéficiaire d’un certificat délivré sans frais par le comptable public constatant l’acquittement ou la non-exigibilité de l’impôt de mutation par décès. Une dispense de certificat est prévue pour les organismes exonérés de droits de mutation à titre gratuit en application des dispositions de l’article 795 du CGI.
Ces dispositions sont applicables à compter du 1er août 2020.
Les commentaires doctrinaux sont mis à jour en conséquence.
Actualité liée :
X
Documents liés :
BOI-ENR-DMTG-10-50-20 : ENR - Mutations à titre gratuit de meubles ou d'immeubles - Successions - Tarifs et liquidation des droits - Abattements sur la part nette revenant à chaque ayant droit
BOI-ENR-DMTG-10-70-20 : ENR - Mutations à titre gratuit de meubles ou d'immeubles - Successions - Mesures de contrôle - Mesures destinées à garantir le paiement des droits
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00282 | https://bofip.impots.gouv.fr/bofip/12581-PGP.html/ACTU-2020-00282 | 2023-05-24 00:00:00 | 32ca122bf335704633b22f568b7aed490e75106dad8d8425b0baf13676450783 | [
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] |
Série / Division :
IR - LIQ
Texte :
L'article 8 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 étend le champ d'application de la demi-part de quotient familial pour les conjoints survivants d’anciens combattants prévue au f du 1 de l'article 195 du code général des impôts.
À compter de l'imposition des revenus de l'année 2022, le bénéfice de la demi-part supplémentaire est accordé aux conjoints survivants âgés de plus de 74 ans des personnes qui étaient titulaires de la carte du combattant au moment de leur décès.
Actualité liée :
X
Document lié :
BOI-IR-LIQ-10-20-20-20 : IR - Liquidation - Calcul du quotient familial - Majorations pour les personnes invalides et les anciens combattants
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00044 | https://bofip.impots.gouv.fr/bofip/13846-PGP.html/ACTU-2023-00044 | 2023-06-08 00:00:00 | 5a0672fc892b543301f400e5a69739ac8f8b8c607a1a0b00b5debc432880fd46 | [
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] |
Série / Division :
IF - AUT
Texte :
L'article 75 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 institue une taxe sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement (TSB), codifiée à l'article 231 quater du code général des impôts (CGI), perçue dans les limites territoriales des départements des Bouches-du-Rhône, du Var et des Alpes-Maritimes.
Les modalités d'application de cette taxe sont similaires à celles de la TSB perçue en Île-de-France en application de l'article 231 ter du CGI.
Ces dispositions s'appliquent à compter des impositions établies au titre de l'année 2023.
Cette taxe est affectée à l'établissement public local dénommé « Société de la Ligne Nouvelle Provence Côte d’Azur » créée par l’ordonnance n° 2022-306 du 2 mars 2022 relative à la Société de la Ligne Nouvelle Provence Côte d’Azur.
Actualité liée :
X
Documents liés :
BOI-IF-AUT : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers
BOI-IF-AUT-50 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers - Taxe annuelle sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement perçue dans certains départements
BOI-IF-AUT-50-10 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers - Taxe annuelle sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement perçue dans certains départements - Champ d'application
BOI-IF-AUT-50-10-10 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers - Taxe annuelle sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement perçue dans certains départements - Champ d'application - Biens taxables
BOI-IF-AUT-50-10-20 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers - Taxe annuelle sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement perçue dans certains départements - Champ d'application - Biens exclus du champ d'application ou exonérés
BOI-IF-AUT-50-20 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers - Taxe annuelle sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement perçue dans certains départements - Établissement de la taxe, procédures de contrôle et contentieux
BOI-IF-AUT-140 : IF - Taxes et prélèvements additionnels aux impôts fonciers - Taxe annuelle sur les surfaces de stationnement perçue en Île-de-France
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00077 | https://bofip.impots.gouv.fr/bofip/13917-PGP.html/ACTU-2023-00077 | 2023-06-14 00:00:00 | 34d64e4494843276497a98638c1ffbd588f98981e72493bf509140df49ce279c | [
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] |
Séries / Divisions :
BIC - CHAMP ; BNC - CHAMP
Texte :
1/ Conformément aux dispositions du 1° de l'article L. 110-1 du code de commerce, les personnes physiques exerçant une profession consistant en l'achat-revente d'actifs numériques réalisent une activité commerciale par nature dont les bénéfices sont à déclarer dans la catégorie des bénéfices industriels et commerciaux en application de l'article 34 du code général des impôts (CGI).
Lorsqu'ils agissent dans le cadre de la gestion de leur patrimoine privé et non à titre professionnel, les personnes physiques qui réalisent des opérations sur actifs numériques sont imposées selon le régime défini à l'article 150 VH bis du CGI.
Par exception, l'article 70 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 complète le 2 de l'article 92 du CGI d'un 1° bis qui dispose que lorsque les opérations d'achat, de vente et d'échange d'actifs numériques sont effectuées dans des conditions analogues à celles qui caractérisent une activité professionnelle, sans pour autant que cette activité ne constitue l'activité professionnelle du contribuable, les produits qu'elles génèrent sont imposés dans la catégorie des bénéfices non commerciaux.
Concrètement, ce régime subsidiaire n'a vocation à s'appliquer que dans des cas d'espèce exceptionnels.
2/ Par ailleurs, la présente publication apporte diverses précisions relatives à d'autres activités imposables dans la catégorie des bénéfices non commerciaux.
S'agissant des jeux de hasard, par une décision du 21 juin 2018 (CE, décision du 21 juin 2018, n° 412124, ECLI:FR:CECHR:2018:412124.20180621), le Conseil d'État a considéré que si la pratique, même habituelle, de jeux de hasard ne constitue pas une occupation lucrative ou une source de profits, au sens de l'article 92 du CGI, en raison de l'aléa qui pèse sur les perspectives de gains du joueur, il en va différemment de la pratique habituelle d'un jeu d'argent opposant un joueur à des adversaires lorsqu'elle permet à ce dernier de maîtriser de façon significative l'aléa inhérent à ce jeu, par les qualités et le savoir faire qu'il développe, et lui procure des revenus significatifs.
Actualité liée :
X
Documents liés :
BOI-BNC-CHAMP-10-10-20 : BNC - Champ d'application - Activités et revenus imposables - Exploitations lucratives et sources de profits
BOI-BNC-CHAMP-10-10-20-40 : BNC - Champ d'application - Activités et revenus imposables - Généralités - Exploitations lucratives et sources de profits - Professions ou activités dont la classification fiscale des revenus a donné lieu à des solutions législatives, jurisprudentielles ou administratives
BOI-BNC-CHAMP-10-30-40 : BNC - Champ d'application - Activités et revenus imposables - Professions sportives
BOI-BIC-CHAMP-60-50 : BIC - Champ d'application - Précisions doctrinales ou jurisprudentielles relatives à certaines professions - Autres professions
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00099 | https://bofip.impots.gouv.fr/bofip/13985-PGP.html/ACTU-2023-00099 | 2023-06-28 00:00:00 | c491922ffebe2ce40aca1c262e54ac46bd496cd8ceddfd317aa1f5cb60a753ef | [
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Séries / Divisions :IR - RICI ; RFPI - SPEC ; BAREMETexte :Les dispositifs d'incitation fiscale à l'investissement immobilier locatif sont subordonnés à la mise en location des logements selon des loyers qui ne doivent pas excéder des plafonds fixés par décret.Certains de ces dispositifs sont également subordonnés à la mise en location des logements à des locataires dont les ressources n'excèdent pas des plafonds fixés par décret.Ces plafonds de loyer et de ressources, qui diffèrent notamment selon le lieu de situation du logement et le dispositif d'incitation fiscale à l'investissement immobilier locatif concerné, sont révisés au 1er janvier de chaque année.Ils font l'objet d'une actualisation pour 2024 pour les dispositifs suivants :Besson neuf (code général des impôts [CGI], art. 31, I-1°-g) ;Robien classique et recentré (CGI, art. 31, I-1°-h) ;Borloo neuf (CGI, art. 31, I-1°-l) ;Conventionnement « ANAH » : Borloo ancien (CGI, art. 31, I-1°-m) et Cosse (CGI, art. 31, I-1°-o) ;Scellier métropole et outre-mer (CGI, art. 199 septvicies) ;Duflot / Pinel métropole et outre-mer (CGI, art. 199 novovicies) ;Loc'Avantages (CGI, art. 199 tricies).Actualité liée :XDocument lié :BOI-BAREME-000017 : BAREME - RFPI - IR - Investissement immobilier locatif - Plafonds de loyer et de ressources pour l’année 2024Signataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00066 | https://bofip.impots.gouv.fr/bofip/14177-PGP.html/ACTU-2024-00066 | 2024-03-11 00:00:00 | 5b49e06a4eacce679ef3ff661a1e618d57104a062079fabb17aca57454ae5a8e | [
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Série / Division :IR - RICITexte :Les plafonds de loyer, de ressources et d'investissement applicables aux investissements outre-mer sont actualisés pour 2024.Sont concernés par cette actualisation :les plafonds de loyer et de ressources des locataires pour le bénéfice, dans le secteur du logement intermédiaire, de la réduction d'impôt prévue à l'article 199 undecies A du code général des impôts (CGI), de la déduction fiscale prévue à l'article 217 undecies du CGI et à l'article 217 duodecies du CGI (II-A § 60 et suivants du BOI-IS-GEO-10-30-10-30), de la réduction d’impôt prévue à l’article 244 quater Y du CGI (I-B § 100 du BOI-IS-RICI-20-40-20-20) et du crédit d'impôt prévu à l'article 244 quater W du CGI (II-I § 250 du BOI-BIC-RICI-10-160-10) ;le plafond d'investissement, fixé par mètre carré de surface habitable, servant de base aux réductions d'impôt prévues à l'article 199 undecies A du CGI, à l'article 199 undecies C du CGI et à l’article 244 quater Y du CGI, à la déduction fiscale prévue à l’article 217 undecies du CGI, et aux crédits d'impôt prévus à l'article 244 quater X du CGI et à l'article 244 quater W du CGI.Actualité liée :XDocuments liés :BOI-IR-RICI-80-10-20-20 : IR - Réduction d'impôt au titre des investissements réalisés outre-mer par les personnes physiques - Champ d'application - Investissements dans le secteur du logement - Affectation des investissementsBOI-IR-RICI-80-20-10 : IR - Réduction d'impôt au titre des investissements réalisés outre-mer par les personnes physiques - Modalités d'application - Règles généralesSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00059 | https://bofip.impots.gouv.fr/bofip/14169-PGP.html/ACTU-2024-00059 | 2024-03-11 00:00:00 | a044536d5c87d74102a591a22891c710554368a287c36dc829645f3627f05fb6 | [
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Série / Division :TVA - SECTTexte :Les précisions doctrinales relatives à la notion de photographie d'art aux fins de l'application de la taxe sur la valeur ajoutée (TVA) sont modifiées afin de tirer les conséquences de l'arrêt de la Cour de justice de l'Union européenne (CJUE) du 5 septembre 2019, aff. C-145/18, Regards Photographiques SARL contre Ministre de l'Action et des Comptes publics.Ainsi, pour être considérées comme des objets d’art, des photographies doivent avoir été prises par leur auteur, tirées par lui ou sous son contrôle, signées et numérotées dans la limite de trente exemplaires, à l’exclusion de tout autre critère.Par ailleurs, la notion de biens d'occasion, ainsi que le régime applicable aux objets composés de métaux précieux ou de pierres précieuses, sont également précisés au regard de la jurisprudence de la Cour de justice de l'Union européenne.Actualité liée :XDocument lié :BOI-TVA-SECT-90-10 : TVA - Régimes sectoriels - Biens d'occasion, œuvres d'art, objets de collection ou d'antiquité - DéfinitionsSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00067 | https://bofip.impots.gouv.fr/bofip/14178-PGP.html/ACTU-2024-00067 | 2024-03-20 00:00:00 | ee636d1237519d63b458fcdf36304e438d3105a89db4cc980ea9813b097d21e2 | [
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Série / Division :TVA - DEDTexte :L'article 89 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 met fin à l'exclusion du droit à déduction de la taxe sur la valeur ajoutée (TVA) afférente aux livraisons, importations, acquisitions intracommunautaires et prestations de services relatives aux véhicules aménagés pour le transport des équidés.Ainsi, à compter du 1er janvier 2024, aux termes du 2° de l'article 273 septies C du code général des impôts (CGI), la TVA acquittée au titre des livraisons, importations, acquisitions intracommunautaires et prestations de services concernant les véhicules aménagés pour le transport des équidés est déductible.La TVA supportée antérieurement au 1er janvier 2024 au titre des véhicules aménagés pour le transport des équidés constituant des immobilisations pour les assujettis qui n'a pu faire l'objet d'une déduction en raison du dispositif d'exclusion concernant les véhicules conçus pour le transport de personnes ou à usage mixte, peut faire l'objet d'une déduction pour une fraction de son montant dans les conditions et selon les modalités prévues au III de l'article 207 de l'annexe II au CGI, au titre des années restant à courir au titre de la période de régularisation (BOI-TVA-DED-60-20).Actualité liée :XDocument lié :BOI-TVA-DED-30-30-20 : TVA - Exclusions du droit à déduction - Limitations concernant certains biens et services - Véhicules ou engins de transport de personnesSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00104 | https://bofip.impots.gouv.fr/bofip/14239-PGP.html/ACTU-2024-00104 | 2024-04-10 00:00:00 | 0b0e674551b6b2497583d9b042c2d99b06c74c9f1d55926e5fb17ca4d4daa769 | [
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Série / Division :BIC - BASETexte :1/ L'article 39 decies A du code général des impôts (CGI) permet aux entreprises de pratiquer une déduction exceptionnelle au titre des véhicules acquis neufs dont le poids total autorisé en charge est supérieur ou égal à 2,6 tonnes et qui utilisent exclusivement une ou plusieurs énergies propres (parmi lesquelles notamment le gaz naturel liquéfié, l'énergie électrique et l'hydrogène). Le taux de la déduction exceptionnelle, compris entre 20 % et 60 %, dépend de la source d'énergie utilisée, du poids du véhicule et de sa date d'acquisition.L'article 40 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 étend le champ d’application du dispositif de déduction exceptionnelle prévu par l'article 39 decies A du CGI, aujourd’hui réservé aux véhicules acquis neufs, à ceux dont la motorisation thermique a fait l’objet d’une transformation en motorisation électrique à batterie ou à pile à combustible à hydrogène (dans le cadre d’une opération dite de « retrofit »). À ce titre, la déduction est assise sur le coût hors frais financiers de la transformation de la motorisation des véhicules affectés à l’activité des entreprises et inscrits à l'actif immobilisé de leur bilan.Cette extension s'applique aux opérations de transformation engagées à compter du 1er janvier 2024 et jusqu’au 31 décembre 2030.2/ Par ailleurs, l'article 40 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 prévoit que le bénéfice de ces déductions prévues à l'article 39 decies A du CGI est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission du 18 décembre 2013 relatif à l’application des articles 107 et 108 du traité sur le fonctionnement de l’Union européenne aux aides de minimis.Actualité liée :XDocuments liés :BOI-BIC-BASE-100 : BIC - Base d'imposition - Déductions exceptionnellesBOI-BIC-BASE-100-20 : BIC - Base d'imposition - Déductions exceptionnelles - Dispositifs applicables aux poids lourds et aux véhicules utilitaires légers utilisant des énergies propresSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00106 | https://bofip.impots.gouv.fr/bofip/14241-PGP.html/ACTU-2024-00106 | 2024-04-17 00:00:00 | 739319b1f2c0d9b594e4beb60945d01f0d10f7d537a8546269e978efc5eb89f1 | [
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Série / Division :TVA - DECLATexte :Le C du I de l'article 112 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 étend l'application du mécanisme d'autoliquidation de la taxe sur la valeur ajoutée (TVA), prévu au 2 septies de l'article 283 du code général des impôts, aux transferts de certificats portant sur des garanties d'origine et de certificats de production prévus par de nouvelles dispositions du code de l'énergie dans le domaine de l'électricité et du gaz.Ainsi, le recours à l'autoliquidation permet de prévenir le développement de fraudes de type « carrousel » dans le cadre des transactions portant sur ces certificats.Actualité liée :XDocument lié :BOI-TVA-DECLA-10-10-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Redevable de la taxe - Livraisons de biens et prestations de services - Détermination du redevableSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00135 | https://bofip.impots.gouv.fr/bofip/14300-PGP.html/ACTU-2024-00135 | 2024-05-29 00:00:00 | ba3fce9dc8ce298a5cd40db304645da8fc69a1c69352dbdd8f1d1227203e5ef9 | [
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Séries / Divisions :BIC - CHAMP ; IF - CFE ; IF - TFBTexte :Le 4° et le a du 30° du I de l'article 73 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 prorogent les exonérations fiscales applicables dans les bassins d'emploi à redynamiser jusqu'au :31 décembre 2024 s'agissant des exonérations d'impôt sur les bénéfices et de taxe foncière sur les propriétés bâties prévues respectivement à l'article 44 duodecies du code général des impôts (CGI) et à l'article 1383 H du CGI ;30 juin 2024 s'agissant de l'exonération de cotisation foncière des entreprises prévue au I quinquies A de l'article 1466 A du CGI.Toutefois, afin de respecter l'intention du législateur, il est admis que l'exonération de CFE soit prorogée jusqu'au 31 décembre 2024.Actualité liée :XDocuments liés :BOI-BIC-CHAMP-80-10-50 : BIC - Champ d'application et territorialité - Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Activités implantées dans les bassins d'emploi à redynamiserBOI-IF-TFB-10-160-20 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération des immeubles situés dans des zones délimitées - Exonération des immeubles appartenant à des entreprises implantées dans les bassins d'emploi à redynamiserBOI-IF-CFE-10-30-60-50 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Autres exonérations facultatives temporaires - Bassins d'emploi à redynamiserSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00047 | https://bofip.impots.gouv.fr/bofip/14156-PGP.html/ACTU-2024-00047 | 2024-06-12 00:00:00 | db844384218e1a63f8073eaae8691927ea2acf8011f365488dd95a0754643b02 | [
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Série / Division :INT - CVBTexte :Les commentaires doctrinaux sont mis à jour à la suite de la décision du Burkina Faso de dénoncer unilatéralement la convention visant à éliminer la double imposition qui avait été signée le 11 août 1965 avec la France. La présente publication précise, par catégorie de revenus, la date à laquelle la convention cesse ses effets et les conséquences à en tirer en matière d'imposition.Actualité liée :XDocument lié :BOI-INT-CVB-BFA : INT - Convention fiscale entre la France et le Burkina FasoSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00166 | https://bofip.impots.gouv.fr/bofip/14353-PGP.html/ACTU-2024-00166 | 2024-07-17 00:00:00 | fcc0bb891bd6175f17ca296c85897250e9455dc8e621bb78bfddde17e3152e82 | [
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Série / Division :BIC - RICITexte :La présente publication corrige une erreur matérielle relative aux plafonds d'intensité d'aide applicables en Martinique et définis aux points 178 à 188 des lignes directrices concernant les aides d’État à finalité régionale (communication C(2021) 2594 final de la Commission du 14 avril 2021).Actualité liée :03/07/2024 : BIC - IS - Aménagements des régimes d'aide fiscale à l'investissement productif outre-mer (loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, art. 30, 31, 131, 138, 153 et 154 ; loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, art. 159 ; loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, art. 108 et 109 ; loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022, art. 72 ; loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023, art. 13 et 14 ; loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, art. 71 et 75) - RescritDocument lié :BOI-BIC-RICI-20-10-20-10 : BIC - Réductions et crédits d'impôt - Réduction d'impôt pour investissements réalisés en outre-mer - Modalités d'application - Base de la réduction d'impôtSignataire du document lié :Aulne Abeille, sous-directeur de la fiscalité directe des entreprises | Bulletin officiel des finances publiques - impôts | ACTU-2024-00200 | https://bofip.impots.gouv.fr/bofip/14432-PGP.html/ACTU-2024-00200 | 2024-08-21 00:00:00 | 585c2d3596b6d4a90faa4a50da5a70515a607017fcfe8ddb8fff71b981c5128e | [
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1
Le 9 du I et le II de
l'article 278 sexies du code général des impôts (CGI) prévoient notamment l'application du taux réduit de la TVA aux
livraisons de terrains à bâtir et aux cessions de droit à bail à construction, ainsi qu'aux livraisons à soi-même d'immeubles, en vue de l'acquisition de logements neufs à titre de première résidence
principale dans le cadre d'une opération dite Pass-foncier d'accession à la propriété assortie d'une acquisition différée du terrain, si ces personnes respectent les plafonds de ressources prévus pour
les titulaires de contrats de location-accession.
Les conditions du bénéfice du taux réduit sont précisées par
l'article 70 quinquies A de l'annexe III au CGI.
Ces dispositions s'appliquent aux opérations engagées jusqu'au 31 décembre 2010.
I. Présentation du dispositif Pass-foncier
10
Le dispositif d'application du taux réduit s'inscrit dans le cadre d'une aide intitulée
Pass-foncier, qui est prévue par la convention conclue entre l'État, l'Union d'économie sociale pour le logement (UESL, qui représente les organismes agréés aux fins de collecter la participation des
employeurs à l'effort de construction, aussi appelée « 1% logement ») et la Caisse des dépôts et consignations, sur le développement de l'accession sociale par portage foncier du 20 décembre 2006
modifiée par l'avenant du 27 septembre 2007.
Le Pass-foncier consiste en un mécanisme de financement destiné à faciliter l'accession des
ménages modestes à la propriété, reposant sur la dissociation de l'acquisition du foncier de celle du bâti, opérée au moyen d'un bail à construction.
A. Octroi du Pass-foncier dans le cadre d'un bail à construction
20
Le coût initial de l'opération d'accession à la propriété est limité au seul coût de la
construction, sauf dans le cas de figure visé au I-A § 60, tout ou partie du prix du terrain qui est mis à disposition du ménage accédant étant porté, dans la limite du montant du
Pass-foncier octroyé, par une structure émanant du « 1 % logement » pendant toute la durée de remboursement des prêts souscrits pour la construction, dans le cadre d'un bail à construction assorti
d'une promesse de cession du foncier au profit du preneur du bail.
30
La structure émanant du « 1 % logement », ci-après dénommée « structure porteuse », est une
personne morale désignée par un Comité interprofessionnel du logement ou une Chambre de commerce et d'industrie (CIL-CCI).
Cette structure porteuse se porte acquéreur du foncier et signe concomitamment un bail à
construction :
- soit directement avec le ménage accédant, lorsque celui-ci fait réaliser sa construction
dans le cadre d'un contrat de construction de maison individuelle (CCMI) ou d'un autre contrat de louage d'ouvrage (contrat de maîtrise d'œuvre, contrat d'entreprise, etc.) ;
- soit avec un promoteur-constructeur qui cède dans un second temps son droit au bail à
construction au ménage accédant avec lequel un contrat de vente en l'état futur d'achèvement (VEFA) est passé.
40
Conformément aux dispositions de
l'article L. 313-26-1 du code de la construction et de l'habitation (CCH), le preneur du bail ne
pourra céder que la totalité de ses droits, sous réserve que le cessionnaire ait été préalablement agréé par écrit par le bailleur.
50
La décision d'octroi d'un Pass-foncier est prise par le CIL-CCI, étant précisé que le montant
du Pass-foncier par logement est plafonné par la convention visée au I-§ 10, en fonction de la zone de situation de l'immeuble (zones A, B, et C définies par
l'arrêté du 19 décembre 2003
modifié, relatif au classement des communes par zones).
60
Le preneur (accédant ou promoteur-constructeur) n'est redevable d'aucune somme (« avance »)
lorsque le coût du terrain et des frais relatifs à l'acquisition de celui-ci (frais de mutation et le cas échéant les frais d'évaluation du coût de l'opération) est inférieur ou égal au plafond du
Pass-foncier pour la zone concernée.
70
En revanche, lorsque le coût du terrain et des frais relatifs à l'acquisition de celui-ci
excède le plafond du Pass-foncier, le preneur acquitte une somme dite « avance », payable en totalité au jour de la signature du bail. Dans ce dernier cas de figure, lors de l'acquisition ultérieure
du terrain par l'accédant, une somme équivalente à l'avance sera déduite du prix du foncier. Dans l'hypothèse où le preneur ne se rendrait pas propriétaire du terrain dans les délais prévus et ce,
pour quelque raison que ce soit, le bailleur procèdera auprès du preneur au remboursement de l'avance initialement acquittée.
B. Modalités d'acquisition du foncier par l'accédant
80
La durée du bail est fixée par référence à la période d'amortissement du prêt le plus long
souscrit pour le financement du bâti par le ménage bénéficiaire, sans pouvoir être inférieure à 18 ans et dans la limite d'une durée maximale de 25 ans.
90
L'accédant a toutefois la faculté de lever l'option d'achat du foncier dont il bénéficie aux
termes du bail à construction à toute date à sa convenance pendant la période de portage et aux mêmes conditions que celles exposées ci-dessous à l'issue de cette même période. La levée de l'option
d'achat du terrain avant 18 ans ou avant le terme du bail fixé contractuellement ne remet pas en cause la qualification du bail à construction, et ce, conformément aux dispositions de l'alinéa 4 de
l'article L. 251-1 du CCH. À l'issue de la période de portage définie dans le bail à construction, le
bénéficiaire peut acquérir le foncier ou solliciter la prorogation du bail à construction.
100
Si l'accédant acquiert le foncier, le prix de vente du foncier est égal au prix du foncier à
l'origine, qui s'entend de la date de conclusion du bail à construction, déduction faite le cas échéant de la somme visée au I-A § 70 indexé chaque année sur toute la durée effective
du portage :
- pour les salariés du secteur assujetti à la participation des employeurs à l'effort de
construction (PEEC) au taux de 1,5 % ;
- pour les autres ménages, au taux d'inflation, dans une double limite inférieure de 2 % et
supérieure de 4,5 %.
110
Si l'accédant sollicite la prorogation du bail à construction pour une durée maximale de 15
ans, la promesse de cession du terrain qui y figure est également prorogée pour la même durée. La prorogation est constatée par acte authentique. Le bénéficiaire reste alors preneur du bail à
construction passé avec la structure porteuse pendant la durée du bail prorogé. Il doit alors s'acquitter mensuellement d'acomptes, dont le montant correspond à la mensualité d'un prêt aux meilleures
conditions de marché, sur une durée maximale de 15 ans, pour un montant total égal au coût du foncier tel que défini au I-B § 100.
À l'issue de cette période de prorogation (15 ans au maximum), le foncier devient la propriété
de l'accédant.
120
Il est précisé que la jouissance du terrain, pendant la durée initiale du bail ou sa
prorogation, ne donne lieu par ailleurs à aucun versement d'un loyer périodique par le preneur au bailleur.
C. Garantie de rachat et garantie de relogement
130
Pendant la phase initiale du bail à construction, les ménages bénéficiaires d'un Pass-foncier,
en cas de survenance de difficultés provoquant une situation d'impayés de plus de trois mensualités de remboursement du prêt principal souscrit pour la construction durant la phase de portage du
foncier, bénéficient d'une garantie de rachat et d'une garantie de relogement. La double garantie ne s'applique plus en cas de difficultés rencontrées par le ménage durant la phase de prorogation du
bail à construction évoquée au I-B § 110.
1. Opérations engagées entre le 1er janvier 2008 et le 26 mars 2009
140
Pour ces opérations, en cas de survenance de l'un des évènements visés au I-C-1 §
150, les ménages qui rencontrent les difficultés mentionnées au I-C § 130, bénéficient des garanties suivantes :
- la garantie de rachat de leur logement par toute personne morale désignée par le CIL-CCI,
qui peut être la personne morale qui a accordé le Pass-foncier, à des conditions identiques à celles fixées pour le prêt social de location-accession (PSLA) : pendant les cinq premières années de la
phase d'accession, le prix garanti est égal au prix d'acquisition par le ménage lui-même ; pendant les années suivantes, ce prix est minoré de 2,5 % par an ;
- la garantie de relogement dans le cas où le ménage ne peut rester sur place. Cette garantie
est apportée par une personne morale désignée par le CIL-CCI. Il peut s'agir de celle qui acquiert et porte le foncier, ou de toute autre personne morale compétente. Seuls les ménages dont les
ressources n'excèdent pas les plafonds correspondant aux logements de catégorie PLUS sont éligibles à la garantie de relogement. La demande de relogement est formulée par le ménage et la mise en œuvre
de la garantie consiste à proposer au ménage trois offres de relogement correspondant à ses besoins et ses possibilités, dans un délai de six mois à compter de la demande de mise en jeu de ladite
garantie. Le ménage dispose d'un délai d'un mois à compter de la dernière offre pour l'accepter. À l'expiration de ce délai, si le ménage n'accepte aucune des trois offres, la garantie cesse de
s'appliquer.
150
Les évènements permettant au ménage de pouvoir bénéficier des garanties susvisées sont les
suivants :
- décès ;
- décès d'un descendant direct faisant partie du ménage ;
- mobilité professionnelle impliquant un trajet de plus de 70 km entre le nouveau lieu de
travail et le logement financé ;
- chômage d'une durée supérieure à un an attestée par l'inscription à l'institution nationale
publique mentionnée à l'article L. 5312-1 du code du travail ;
- délivrance d'une carte d'invalidité définie à
l'article L. 241-3 du code de l'action sociale et des familles ;
- divorce ;
- dissolution d'un pacte civil de solidarité.
2. Opérations engagées à compter du 27 mars 2009
160
Pour ces opérations, les ménages qui rencontrent les difficultés mentionnées au I-C §
130, bénéficient, en cas de survenance de l'un des événements mentionnés au I-C-2 § 170 des garanties suivantes :
- une garantie de rachat de leur logement par toute personne morale désignée par le CIL-CCI,
dans des conditions définies par
l'arrêté du 10 août 2009
fixant les conditions des garanties de rachat et de relogement prévues dans le cadre du Pass-foncier. Pendant les cinq premières années, le prix garanti est égal à 80 % du montant total de
l'opération, apprécié dans les conditions fixées à l'article R. 318-11 du CCH, ou, en cas de location-accession, du prix arrêté lors de la levée de l'option. Ce prix est
ensuite minoré de 1,5 % par année écoulée à partir de la sixième année ;
- une garantie de relogement apportée par une personne morale désignée par le CIL-CCI. Seuls
les demandeurs dont les ressources n'excèdent pas les plafonds correspondant aux logements de catégorie PLUS (mentionnés à la première phrase de
l'article R. 331-12 du CCH) au moment de la demande de la garantie sont éligibles. La demande de
relogement est formulée par l'accédant ou, en cas de décès, par son conjoint ou par ses descendants directs occupant le logement avec l'accédant en l'absence de conjoint. La garantie consiste à
proposer au demandeur trois offres de relogement correspondant à ses besoins et ses possibilités, dans un délai de six mois à compter de la demande de mise en jeu de ladite garantie. Le demandeur
dispose d'un délai d'un mois à compter de chacune des offres pour l'accepter. À l'expiration du délai d'un mois à compter de la dernière offre, la garantie cesse de s'appliquer dès lors que le
demandeur n'a accepté aucune des trois offres qui lui ont été proposées.
170
Les événements permettant au demandeur de pouvoir bénéficier des garanties susvisées sont les
suivants :
- décès de l'accédant, de son conjoint ou d'un descendant direct occupant le logement avec
l'accédant ;
- chômage de l'accédant d'une durée supérieure à un an attestée par l'inscription sur la liste
des demandeurs d'emploi mentionnée à l'article L. 5411-1 du code du travail ;
- invalidité reconnue de l'accédant soit par la décision de la commission des droits et de
l'autonomie des personnes handicapées mentionnée à l'article L. 146-9 du code de l'action sociale et des
familles, soit par délivrance par cette commission de la carte d'invalidité prévue à l'article L. 241-3 du
code de l'action sociale et des familles.
180
L'accédant doit, par ailleurs, être de bonne foi et son taux d'effort doit être supérieur ou
égal à 40 %. Le taux d'effort de l'accédant s'entend du rapport entre, au numérateur, l'ensemble des remboursements d'emprunts immobiliers et des charges immobilières afférents au logement (incluant
les charges de copropriété, la taxe d'habitation et la taxe foncière) nets des aides personnelles au logement, et, au dénominateur, l'ensemble des ressources de l'accédant (incluant les revenus
salariés ou non salariés, les pensions alimentaires, les indemnités et allocations de toute nature autre que les aides personnelles au logement). Le taux d'effort de l'accédant est apprécié sur une
période ne pouvant excéder trois mois avant la demande.
II. Champ d'application de la mesure
190
Sous réserve de respecter l'ensemble des conditions figurant au II-A § 200 à
390, relèvent du taux réduit de la TVA, d'une part, les livraisons de terrains à bâtir et les cessions de droit au bail à construction, d'autre part, les livraisons à soi-même d'immeubles au
sens du a du 1° et du b du 2° du 3 du I de l'article 257 du CGI.
A. Conditions d'application
1. Acquisition différée du terrain dans le cadre de l'aide Pass-foncier
200
L'acquisition différée du terrain doit faire l'objet d'un bail à construction dans le cadre de
l'aide dénommée Pass-foncier. Il est rappelé que le bail à construction peut être conclu par la « structure porteuse », propriétaire du foncier, soit directement avec le ménage accédant, soit avec un
promoteur-constructeur qui cèdera dans un second temps son droit au bail au ménage accédant (cf. I-A § 30).
210
Dans les deux cas, le bail à construction est assorti d'une promesse de cession du foncier au
profit du preneur du bail, au terme de ce dernier, sous condition suspensive du paiement du prix afférent au terrain.
2. Conditions de ressources
220
Le bénéfice du taux réduit est accordé sous certaines conditions de ressources. Les plafonds
de ressources à respecter par l'accédant sont ceux prévus pour l'octroi du prêt social de location-accession (PSLA), sans qu'un tel prêt soit octroyé.
230
Les ressources de l'accédant s'entendent de la somme des revenus fiscaux de référence au sens
du 1° du IV de l'article 1417 du CGI des personnes destinées à occuper le logement figurant sur l'avis d'imposition établi au
titre de l'avant-dernière année précédant celle au cours de laquelle la décision, prise par le CIL-CCI concerné, d'octroyer le Pass-foncier est signée par l'accédant.
240
Le respect, par l'accédant, des conditions de ressources susvisées doit être mentionné dans le
bail à construction :
- soit par une déclaration du ménage preneur du bail dans le cadre d'un CCMI ou d'un contrat
de louage d'ouvrage assimilé (cf. I-A § 30) ;
- soit par une déclaration du bailleur (structure porteuse) lorsque le bail est conclu avec un
promoteur-constructeur (cf. I-A § 30).
Il fait l'objet d'une mention dans l'attestation d'octroi du Pass-foncier délivrée par le
CIL-CCI et signée par l'accédant, tel que mentionné aux b et d de l'article 70 quinquies A de l'annexe III au
CGI (cf. II-A-6 § 380 et 390).
3. Usage de première résidence principale
250
Le bénéfice du taux réduit est accordé à la condition que le logement soit acquis par le
ménage accédant pour un usage de résidence principale.
Par usage de résidence principale, il convient d'entendre un logement occupé au moins huit
mois par an, sauf en cas d'obligation de déplacement liée à l'activité professionnelle, raison de santé ou cas de force majeure, par l'acquéreur et l'ensemble des personnes qui composent le ménage
occupant le logement et qui constitue leur résidence habituelle et effective. Cette condition exclut ainsi notamment du bénéfice du taux réduit les opérations portant sur un immeuble destiné à un
usage locatif ou de résidence secondaire.
260
Par ailleurs, le logement concerné doit constituer la première résidence principale de
l'acquéreur au sens du I de l'article 244 quater J du CGI.
Remplissent ainsi la condition de première propriété les personnes physiques n'ayant pas été
propriétaires de leur résidence principale au cours des deux dernières années précédant la décision d'octroi de l'aide Pass-foncier par le CIL-CCI (cf. II-A-2 § 230).
Toutefois, cette condition n'est pas exigée dans les cas suivants :
- lorsque l'un des occupants du logement à titre principal est titulaire de la carte
d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code
de la sécurité sociale (CSS) ;
- lorsque l'un des occupants de la résidence à titre principal bénéficie d'une allocation
attribuée en vertu des dispositions des articles L. 821-1 du CSS à
L. 821-8 du CSS ou des articles L. 541-1 du
CSS à L. 541-3 du CSS ;
- lorsque l'un des occupants de la résidence à titre principal est victime d'une catastrophe
ayant conduit à rendre inhabitable de manière définitive sa résidence principale. Cette condition est précisée à
l'article R.318-1 du CCH.
270
Le respect, par l'accédant, de la condition tenant à l'acquisition du logement pour un usage
de résidence principale, doit être mentionné dans le bail à construction selon les modalités précisées au II-A-2 § 240.
4. Attribution d'une aide des collectivités territoriales
280
L'accédant à la propriété doit bénéficier d'une aide à l'accession sociale à la propriété
attribuée par une ou plusieurs collectivités territoriales ou un groupement de collectivités territoriales du lieu d'implantation du logement.
290
Cette aide doit respecter les conditions mentionnées au b) de
l'article R*. 318-10-1 du CCH et revêtir l'une des formes suivantes :
- une subvention, sous réserve que son montant soit supérieur ou égal à un seuil fixé par l'
article R. 318-31 du CCH en fonction du nombre de personnes destinées à occuper le logement et de la
localisation du logement ;
- une bonification permettant l'octroi d'un prêt ne portant pas intérêt ou portant intérêt à
un taux réduit par rapport aux conditions du marché, sous réserve que le coût de la bonification supporté par la collectivité soit supérieur ou égal au seuil mentionné à l'alinéa précédent.
Dans le cas où l'emprunteur bénéficie de plusieurs aides sous la forme de subventions ou de
bonifications mentionnées aux deux alinéas précédents, le dépassement du seuil susmentionné est apprécié en prenant en compte le total de ces aides.
300
L'emprunteur apporte la preuve de l'octroi de l'aide et, le cas échéant, du dépassement du
seuil ci-dessus mentionné au moyen de documents définis par l'arrêté du 23 décembre 2006 établis par la collectivité ou le groupement de collectivités territoriales du lieu d'implantation du logement.
310
Le respect, par l'accédant, de la condition tenant à l'octroi de l'aide susvisée, doit être
mentionné dans le bail à construction selon les modalités précisées au II-A-2 § 240.
5. Plafonnement du prix de vente ou de construction des logements bénéficiant du taux réduit
320
Le prix de vente ou de construction des logements bénéficiant d'un Pass-foncier sous forme de
bail à construction ayant fait l'objet d'un dépôt de demande de permis de construire à compter du 28 mars 2009 ne peut excéder les plafonds prévus pour les opérations mentionnées au
4 du I de l'article 278 sexies du CGI (logements financés en PSLA, c'est-à-dire destinés à être occupés par des
titulaires de contrats de location-accession et qui font l'objet d'une décision d'agrément du représentant de l'État dans le département).
330
Les prix de vente et de construction des logements s'entendent des sommes réclamées à
l'accédant, entendues toutes taxes comprises (TTC).
340
Le prix de vente d'un logement agréé au titre du PSLA ne doit pas excéder un plafond fixé en
euros par mètre carré de surface utile et en fonction de la localisation géographique du logement. Ces plafonds sont précisés à l'annexe II de
l'arrêté du 26 mars 2004 modifié
relatif aux conditions d'application des dispositions de la sous-section 2 bis relative aux prêts conventionnés pour des opérations de location-accession à la propriété immobilière.
350
La surface utile, définie à
l'article R. 331-10 du CCH s'entend comme la surface habitable du logement telle que définie à
l'article R. 111-2 du CCH augmentée de la moitié de la surface des annexes dans les conditions fixées par
l'arrêté du 9 mai 1995
pris en application de l'article R. 353-16 du CCH et de l'
article R. 331-10 du CCH.
Remarque :
L'article 1 de
l'arrêté du 9 mai 1955
définit ces surfaces annexes comme les surfaces réservées à l'usage exclusif de l'occupant du logement et dont la hauteur sous plafond est au moins égale à 1,80 mètre. Elles comprennent les caves, les
sous-sols, les remises, les ateliers, les séchoirs et celliers extérieurs au logement, les resserres, les combles et greniers aménageables, les balcons, les loggias et les vérandas et dans la limite
de 9 mètres carrés les parties de terrasses accessibles en étage ou aménagées sur ouvrage enterré ou à moitié enterré.
360
Aux termes de
l'article
2 de l'arrêté du 26 mars 2004, la surface utile peut être augmentée, dans la limite de 6 mètres carrés, de la moitié de la surface du garage ou emplacement réservé au stationnement des véhicules,
annexé au logement et faisant l'objet d'une jouissance exclusive par l'accédant.
370
Ces prix plafonds sont révisés au 1er janvier de chaque année en fonction de la variation
annuelle de l'indice du coût de la construction appréciée entre la valeur du deuxième trimestre de l'antépénultième année et celui de l'année précédente.
6. Date d'engagement de l'opération
380
Le dispositif d'application du taux réduit est applicable aux opérations engagées du 1er
janvier 2008 jusqu'au 31 décembre 2010.
390
Lorsque l'aide Pass-foncier est octroyée à l'accédant, cette décision est matérialisée par
une attestation établie par l'associé collecteur de l'UESL (CIL-CCI) et signée par l'accédant (cf. modèle indicatif figurant au BOI-LETTRE-000089 ; ce modèle, qui n'est
pas fixé par la réglementation, est donné à titre d'information. La présentation et le contenu peuvent être légèrement différentes ou évoluer).
La date de signature de l'attestation susvisée vaut date d'engagement de l'opération.
B. Opérations concernées
400
Sont concernées par l'application du taux réduit les opérations suivantes dès lors qu'elles
respectent les conditions visées au II-A § 200 à 390.
1. Opérations relatives aux terrains
410
Le régime applicable à l'acquisition du terrain à bâtir par la structure porteuse est le
même que celui exposé au BOI-TVA-IMM-20-20-20 au I-B-3 § 250 à 270 pour les opérations portant sur les logements situés dans les zones faisant l'objet d'une
convention de rénovation urbaine lorsque le terrain est acquis par un promoteur qui ne bénéficie pas des mesures spécifiques aux organismes HLM en matière de droits de mutation.
420
Il convient de préciser que, dès lors que dans le cadre du dispositif Pass-foncier
l'immeuble n'a pas vocation à revenir entre les mains du bailleur, le terrain constitue un droit réel immobilier particulier au sens du 1° du 1 du I de
l'article 257 du CGI qui suit comme tel le régime du bien immeuble auquel il se rattache.
En conséquence, le régime applicable à la revente du terrain par la structure porteuse au
ménage accédant est le suivant :
- lorsque la revente du terrain intervient à l'issue de la période de portage, celle-ci est
exonérée de TVA (CGI, art. 261, 5-2°), sauf à ce que la structure porteuse opte pour l'application de la taxe ;
- en revanche, lorsque la revente du terrain intervient dans les cinq ans qui suivent
l'achèvement de la construction, l'opération est de droit soumise à la TVA (CGI, art. 257, I-1-2°), laquelle sera liquidée au
taux réduit (CGI, art. 278 sexies, I-9) sur le prix total.
430
L'imposition de cette revente permet à la structure porteuse de déduire la taxe ayant grevé
les dépenses qu'elle a engagées en vue de la cession du terrain BOI-TVA-IMM-10-30 au I-D § 70 à 100).
2. Opérations relatives au bail à construction
440
Conformément à
l'article L. 251-1 du CCH constitue un bail à construction le bail par lequel le preneur s'engage, à titre
principal, à édifier des constructions sur le terrain du bailleur et à les conserver en bon état d'entretien pendant toute la durée du bail.
a. Conclusion du bail à construction
450
Eu égard à l'économie générale du mécanisme du Pass-foncier, le bail à construction est
consenti à titre gratuit au profit du preneur, l'équilibre économique du dispositif étant rétabli pour la structure de portage du foncier par l'actualisation du prix du terrain selon les modalités
décrites au I-B § 100.
460
En effet, d'une part, le preneur ne verse aucun loyer, et, d'autre part, l'immeuble bâti sur
le terrain faisant l'objet du bail étant dès l'origine la propriété exclusive de l'accédant, aucune remise d'immeuble au bailleur n'est envisageable au cours ou à la fin du bail.
Remarque : Conformément aux termes de
l'article L. 251-2 du CCH, faute de stipulations particulières sur les droits respectifs de propriété du
bailleur et du preneur sur les constructions édifiées, le bailleur devient propriétaire des constructions en fin de bail et profite des améliorations.
L'opération est par conséquent hors du champ d'application de la TVA et l'option prévue au
5° de l'article 260 du CGI ne peut être exercée dans le cadre du mécanisme du Pass-foncier. La taxe grevant l'acquisition du
terrain par la structure de portage ne peut donc faire l'objet d'aucune déduction (exception faite de la situation visée au II-B-1 § 410 à 430).
470
Sont également situées en dehors du champ d'application de la TVA les sommes perçues par le
bailleur au titre de la situation visée au I-B § 80 (avances), dans laquelle le coût du terrain est supérieur au plafond du Pass-foncier, dès lors qu'il ne peut être considéré
que la condition du lien direct est remplie au moment du versement (BOI TVA-IMM-10-10-10).
b. Cession du droit au bail à construction
480
Dans l'hypothèse où la structure porteuse a initialement signé le bail à construction avec
un promoteur-constructeur (cf. I-A § 30), ce dernier cède son droit au bail au ménage accédant dans un second temps.
490
La cession du droit du preneur constitue une opération assimilée à une livraison d'immeuble
(BOI-TVA-IMM-10-10-20 au I-A-1-b § 90 et 100). En conséquence, cette opération est susceptible d'être taxée :
- de plein droit si elle porte sur un immeuble bâti neuf, qu'il soit cédé en état futur
d'achèvement ou après complet achèvement dans les cinq ans de celui-ci ;
- sur option, si elle se rapporte à un immeuble achevé depuis plus de cinq ans.
500
La TVA est due sur le prix de cession, d'une part des constructions, d'autre part des droits
du preneur. Elle est liquidée au taux réduit en application du 9 du I de l'article 278 sexies du CGI.
Il est précisé que les appels de fonds, formalisant les différentes fractions du prix à
payer par l'acquéreur en fonction de l'état d'avancement des travaux de construction, sont soumis au taux réduit en application des mêmes dispositions.
510
L'imposition de la cession de son droit au bail permet au promoteur-constructeur de déduire
la taxe ayant grevé les opérations d'amont (travaux de construction) soumises au taux normal.
3. Livraisons à soi-même d'immeubles
520
Sont concernées les livraisons à soi-même d'immeubles au sens du a du 1° et du b du 2° du 3
du I de l'article 257 du CGI c'est-à-dire, pour le bénéfice de cette mesure, les cas où la personne physique fait édifier sur
le terrain pris à bail un immeuble d'habitation ou rend à l'état neuf son logement existant au sens du a du 1° et du b du 2° du 3 du I de l'article 257 CGI.
Ce cas de figure se présente lorsque la structure porteuse a signé le bail à construction
directement avec le ménage accédant, qui fait construire son logement dans le cadre d'un CCMI ou d'un contrat de louage d'ouvrage assimilé (maîtrise d'œuvre, contrat d'entreprises, etc.) (cf.
I-A § 50).
530
L'application de ce dispositif répond aux principes suivants :
- les travaux de construction d'un immeuble neuf ou les travaux portant sur un immeuble
existant concourant à la production d'un immeuble neuf demeurent soumis au taux normal (prestations de bureaux d'études, honoraires d'architectes, travaux immobiliers, etc.) ;
- l'imposition à la TVA au taux réduit de la livraison à soi-même du logement répondant aux
critères mentionnés au I-C § 130 à 180 permet de déduire cette taxe ayant grevé les opérations d'amont soumises au taux normal ;
- le propriétaire supporte ainsi au final une charge de TVA au taux réduit.
a. Base d'imposition
540
La taxe exigible afférente à la livraison à soi-même s'applique au prix de revient total
déterminé hors taxe sur la valeur ajoutée de la construction du logement (BOI-TVA-IMM-10-20-10 au II-A § 330 à 350).
550
Par ailleurs, sont exclues de la base d'imposition de la livraison à soi-même les livraisons
et prestations de services, quelle qu'en soit la nature, facturées postérieurement à l'achèvement du logement.
b. Fait générateur et exigibilité
560
En vertu des dispositions du b du 1 de
l'article 269 du CGI, le fait générateur de l'imposition se produit au moment de la livraison de l'immeuble. Celle-ci
intervient lors de l'achèvement de l'immeuble et, au plus tard, à la date de délivrance du récépissé de la déclaration prévue à
l'article R. 462-1 et s. du code de l'urbanisme attestant l'achèvement des travaux
(BOI-TVA-IMM-10-20-20 au I-B-1-a § 50 à 80).
570
La TVA devient exigible lors de la réalisation du fait générateur
(CGI, article 269, 2-a ; BOI-TVA-IMM-10-20-20 au I-B-2 § 110 et 120).
c. Modalités déclaratives
580
Le redevable de la taxe due à raison de la livraison à soi-même est le constructeur
(CGI, art. 283, 1), c'est-à-dire la personne physique maître d'ouvrage qui a construit elle-même l'immeuble destiné à son usage
de résidence principale ou qui en a confié la construction, pour son compte, à des tiers (BOI-TVA-IMM-10-20-30 au I-B § 20). Pour les obligations
incombant aux redevables, il convient de se reporter aux commentaires figurant au BOI-TVA-IMM-10-20-30.
d. Droit à déduction
590
L'imposition de la livraison à soi-même du logement concerné au taux réduit permet
l'exercice du droit à déduction de la TVA au taux normal ayant grevé les dépenses (travaux de construction, etc.) qui concourent à la réalisation des logements.
600
S'agissant au cas particulier de redevables occasionnels, le droit à déduction n'est opéré
qu'au moment de la livraison, en l'occurrence à soi-même, conformément aux dispositions du deuxième alinéa du 2 de l'article 271 du
CGI. Ainsi, les personnes physiques, assujetties à l'occasion de la livraison à soi-même de leur logement à usage de première résidence principale, ne peuvent déduire la TVA ayant grevé le coût de
revient de l'immeuble qu'au moment de la livraison imposable qu'elles réalisent.
610
Le crédit de taxe résultant de l'écart entre la TVA au taux normal ayant grevé l'aménagement
du terrain et la construction d'une part, et la TVA au taux réduit afférent à la livraison à soi-même d'autre part, est remboursable dans les conditions prévues aux
articles 242-0 A et suivants de l'annexe II au CGI (BOI-TVA-DED-50-20-10).
620
En revanche, la TVA due par la personne physique au titre de la livraison à soi-même de son
logement à usage de première résidence principale n'est pas déductible dès lors qu'il n'est pas utilisé pour les besoins d'opérations ouvrant droit à déduction
(CGI, art. 271).
C. Remise en cause de l'application du taux réduit
1. Principe
630
L'application du taux réduit aux livraisons à soi-même d'immeubles ainsi qu'aux livraisons
de terrains à bâtir et de cession de droit au bail à construction, en vue de l'acquisition de logements neufs destinés à être affectés à l'habitation principale de personnes physiques qui acquièrent
le terrain de manière différée, si ces personnes accèdent pour la première fois à la propriété et respectent les plafonds de ressources prévus pour les titulaires de contrats de location-accession,
est subordonnée au respect des conditions posées par le 9 du I de l'article 278 sexies du CGI.
640
Le bénéfice du taux réduit de TVA sera intégralement remis en cause si l'une de ces
conditions n'était pas respectée initialement (cf. II-A-1 § 200 et 210). Ce sera le cas, par exemple, si le ménage était propriétaire de sa précédente
résidence principale, (cf. II-A-3 § 250 à 270), ou si l'aide à l'accession ne respectait pas les seuils mentionnés au II-A-4 § 290
suite au remboursement d'une partie de son montant à la collectivité territoriale.
650
Par ailleurs, le II de
l'article 284 du CGI prévoit que lorsque la condition d'usage de résidence principale cesse d'être remplie dans les quinze ans
qui suivent le fait générateur de l'opération, toute personne qui a construit ou a acquis un logement au taux réduit est tenue au paiement du complément d'impôt dû résultant de la différence entre le
taux réduit et le taux normal, diminué d'un dixième par année de détention au-delà de la cinquième année.
660
Ce délai est ramené à dix ans lorsque l'immeuble fait l'objet d'une cession, d'une
transformation d'usage ou d'une démolition dans les conditions prévues au chapitre III du titre IV du livre
IV du CCH (art.L.443-1 et suivants).
670
La circonstance que les plafonds de ressources (cf.
II-A-2 § 220 à 240) ne sont pas respectés par le ménage pendant l'ensemble de la phase d'accession à la propriété ne remet pas en cause le bénéfice du taux
réduit initialement accordé sous certaines conditions de ressources, lesquelles doivent être appréciées, une fois pour toutes, au moment de l'engagement de l'opération tel qu'entendu au
II-A-6 § 380 et 390 ; il en est de même de la condition de primo-accession qui est elle aussi appréciée une fois pour toutes au moment de l'engagement de
l'opération.
Depuis le 1er janvier 2013, les cessions d'immeubles réalisées par des
particuliers ayant acquis leur logement en l'état futur d'achèvement ne sont plus assujetties à la TVA (BOI-TVA-IMM-10-10-20 au II § 250 et
suivants). Toutefois, ces dispositions ne remettent pas en cause l'application du dispositif de reversement du différentiel de TVA dû prévu au II de
l'article 284 du CGI.
2. Exceptions
680
Aucun complément de TVA n'est dû lorsque les conditions posées par le 9 du I de
l'article 278 sexies du CGI cessent d'être remplies à la suite de la livraison à soi-même d'un immeuble, de la livraison
du terrain à bâtir ainsi que de la cession du droit au bail à construction, effectuées dans le cadre d'une opération d'accession à la propriété assortie d'une acquisition différée du terrain, pour les
logements neufs. Le complément de TVA n'est notamment pas exigé dans les cas suivants :
- mise en œuvre de la garantie de rachat ou de la garantie de relogement tels que rappelés
au I-C § 130 à 180 sont remplies ;
- cession des droits résultant du bail à construction dans les conditions prévues au
deuxième alinéa de l'article L. 313-26-1 du CCH. Ainsi, aucun complément de TVA ne sera dû lorsque
l'agrément du bailleur relatif à cette cession est accordé de plein droit, c'est-à-dire lorsque le cessionnaire acquiert pour la première fois sa résidence principale, dispose de ressources
inférieures aux plafonds mentionnés au premier alinéa et destine l'habitation concernée à l'usage exclusif de sa résidence principale. En revanche, si le cessionnaire agréé par le bailleur ne remplit
pas ces conditions au moment de la cession, le complément de TVA sera dû tant sur les opérations réalisées par le preneur que celles effectuées par le bailleur, dès lors que ces opérations ont
bénéficié du taux réduit.
Lorsque les conditions d'octroi du taux réduit de 5,5 % cessent d'être remplies à compter du
1er janvier 2014, le bénéfice de ce taux ne sera également pas remis en cause en cas de survenance, pour l'accédant ou pour son conjoint, des évènements suivants :
- mariage ;
- conclusion d'un pacte civil de solidarité ;
- naissance d'un enfant ;
- délivrance d'une carte d'invalidité définie à
l'article L. 241-3 du code de l'action sociale et des familles à l'un des enfants à charge.
III. Taux
690
Le taux applicable aux livraisons de terrains à bâtir et cessions de droit au bail à
construction ainsi qu'aux livraisons à soi-même d'immeubles, opérées dans le cadre du dispositif Pass-foncier est le taux réduit en France continentale et dans les départements de la Corse ainsi que
dans les départements d'outre-mer.
700
La taxation au taux réduit des livraisons à soi-même est sans incidence sur le taux
applicable aux travaux immobiliers liés à la construction facturés par les prestataires qui demeurent ainsi taxés dans les conditions habituelles, c'est-à-dire soit le taux normal en France
continentale ou dans les départements d'outre-mer, soit le taux dérogatoire du 5° du 1 du I de l'article 297 du CGI dans les
départements de la Corse.
710
Les travaux d'amélioration, de transformation, d'aménagement et d'entretien dans les deux
années consécutives à l'achèvement du logement n'ouvrent pas droit à l'application du taux prévu par l'article 279-0 bis du
CGI pour les locaux d'habitation achevés depuis plus de deux ans. | Bulletin officiel des finances publiques - impôts | BOI-TVA-IMM-20-20-30 | https://bofip.impots.gouv.fr/bofip/3142-PGP.html/identifiant=BOI-TVA-IMM-20-20-30-20140715 | 2014-07-15 00:00:00 | d5c273d75c7740e2beea508855b42fe2dfabcb15d77bfb08edc726c660e7c537 | [
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I. Exécution de la formalité
1
Tous les actes ou, à défaut, Ies mutations verbales portant transmission de propriété ou
d'usufruit de fonds de commerce ou de clientèle doivent obligatoirement être enregistrés (cf. BOI-ENR-DG-10-20).
A. Délais
10
Il est rappelé que :
- les cessions constatées par acte notarié doivent être enregistrées dans le délai d'un mois
(article 635-1-1° du code général des impôts [CGI] ; cf. BOI-ENR-DG-40-10-40) ;
- les actes sous seing privé contenant mutation de propriété de fonds de commerce ou de
clientèle sont enregistrés dans le mois de leur date (CGI, art. 635-1-1° ; cf.
BOI-ENR-DG-10-20-I-A-2-a) ;
- à défaut d'acte, les mutations de fonds de commerce doivent faire l'objet, dans le mois de
l'entrée en possession, de déclarations détaillées et estimatives (CGI, art. 638 ; cf.
BOI-ENR-DG-10-20-II).
20
Lorsque la mutation d'un fonds de commerce est soumise à une condition suspensive, les règles
applicables sont semblables à celles concernant les ventes conditionnelles d'immeubles (cf. BOI-ENR-DMTOI-10-20-30-10).
Si l'entrée en possession est antérieure à la date de l'acte qui constate la vente, le délai
d'enregistrement court à compter de la date de cette entrée en possession.
B. Service compétent
30
Les actes sous seing privé portant mutation de fonds de commerce ou de clientèle doivent
obligatoirement recevoir la formalité au service chargé de l'enregistrement dans le ressort duquel le fonds est situé (CGI, art.
652). Il en est de même pour les mutations verbales (CGI, art. 653 ; cf.
BOI-ENR-DG-40-10-30-I-D).
En revanche, les actes dressés en la forme authentique et constatant une cession de fonds
doivent être enregistrés au service chargé de l'enregistrement dans le ressort duquel réside le notaire rédacteur (CGI, art. 650
; BOI-ENR-DG-40-10-30-I-A-1).
40
Si l'enregistrement de l'acte sous seing privé ou la déclaration de mutation verbale
intervient dans un service autre que celui prévu par la loi, la formalité doit être considérée comme non accomplie et les parties sont tenues d'acquitter à nouveau, au service compétent, les droits
simples augmentés, s'il y a lieu, des pénalités de retard, sauf à se pourvoir en restitution des droits indûment acquittés au service qui n'était pas territorialement compétent (cf.
BOI-ENR-DG-40-10-30-III).
II. Obligations des parties
50
En vertu des dispositions du deuxième alinéa de
l'article 719 du CGI, les objets mobiliers ou autres servant à l'exploitation du fonds doivent donner lieu à un inventaire
détaillé et estimatif, dans un état distinct dont trois exemplaires, rédigés sur des formules spéciales fournies par l'administration, doivent rester déposés auprès du service des impôts où la
formalité est requise.
Cette obligation s'applique dans tous les cas où l'administration est fondée à percevoir le
droit de mutation à titre onéreux, par exemple dans le cas de partage avec soulte.
A. Nature des documents déposés
1. Mutations constatées par acte écrit
60
Indépendamment de la présentation de l'acte à la formalité, les parties ne sont tenues de
déposer au service chargé de l'enregistrement que l'état du matériel servant à l'exploitation du fonds. Ce document est établi sur l'imprimé
n° 2676 (CERFA n° 11275) « État du matériel », disponible à partir de la rubrique « Recherche de formulaires » sur le
site impots.gouv.fr. Toutefois, l'administration a décidé de ne pas insister sur la production de cet état lorsque la
désignation détaillée et estimative du matériel est contenue dans le corps même de l'acte.
Afin de permettre à l'administration d'identifier la mutation à laquelle il se rapporte, les
parties doivent remplir, en outre, l'en-tête de l'imprimé n° 2672 (CERFA n° 11275) « Mutation de fonds de commerce ou de
clientèle », et les cadres 1 à 4 de cette même déclaration, réservés à la nature de la mutation, aux noms, prénoms, qualités, etc. du cédant et du cessionnaire, et à la nature et au lieu
d'exploitation du fonds.
Les imprimés n°
2672 et 2676 sont établis en triple exemplaire.
2. Mutations verbales
70
Les mutations non constatées par un acte doivent toujours faire l'objet de déclarations
n° 2672 et 2676 intégralement rédigées en
triple exemplaire par les redevables.
Les règles exposées au II-A-1 sont applicables à toutes les mutations de propriété ou
d'usufruit, dès lors qu'elles sont réalisées à titre onéreux.
3. Règles communes aux deux catégories de mutations
80
La formalité doit être refusée toutes les fois que les parties ne respectent pas les
obligations qui leur incombent quant à la souscription des états ou déclarations n° 2672 et
2676.
Toutefois, dans le cas où l'acte constatant la mutation se rapporte à des éléments du fonds de
commerce autres que le matériel, l'absence, faute d'objet, de l'état n° 2676 ne permet pas de refuser l'accomplissement
de la formalité pour défaut de production de la déclaration n° 2676.
90
Les formules de déclaration
n° 2672 et 2676 sont délivrées
gratuitement par l'administration et sont également disponibles à partir de la rubrique « Recherche de formulaires » sur le site
impots.gouv.fr.
Les formules n°
2676 peuvent être éditées par tous moyens à la condition, toutefois, que le document de remplacement présente les mêmes format et contexture que l'imprimé
n° 2676 auquel il se substitue et, notamment, qu'il comporte une marge de 4 cm au minimum, à gauche au recto, et à droite
au verso de chaque feuille.
Remarque : si les déclarations
n°2672 et 2676 doivent être déposées en
triple exemplaires, il suffit que l'original de ces documents soit accompagné de deux photocopies ou de deux copies au papier carbone parfaitement lisibles.
B. Contenu des états et déclarations
100
L'attention est appelée sur les points suivants.
Sur l'imprimé n° 2672 :
- au cadre 1, les mentions et les cases correspondant à l'opération effectuée doivent être
cochées ;
- aux cadres 2 et 3, le numéro SIREN doit toujours être indiqué ;
- au cadre 8, le vendeur doit indiquer le chiffre d'affaires et les bénéfices commerciaux
réalisés au cours des trois dernières années d'exploitation ou depuis l'acquisition si celle-ci remonte à moins de trois ans. Cette mesure, qui tend à donner une meilleure information à l'acquéreur
sur la valeur du bien objet de la transaction, vise non seulement le cas où le fonds a été directement mis en valeur par le cédant, mais aussi celui où il a été exploité par un tiers dans le cadre
d'un contrat de location-gérance.
Par ailleurs, les bases et les droits exigibles doivent être arrondis à l’euro le plus proche
(CGI, art. 1649 undecies et CGI, art. 1724).
Les déclarations doivent bien entendu être datées et signées.
III. Paiement des droits
110
Le paiement des droits est effectué dans les conditions de droit commun.
Il est rappelé à cet égard que :
- le droit de mutation doit être acquitté avant l'enregistrement de l'acte qui constate cette
mutation, quelle que soit la partie qui présente l'acte à la formalité et alors même que l'enregistrement serait requis par un tiers étranger à l'acte
(CGI, art. 1701 ; cf. BOI-ENR-DMTOM-50-10-10) ;
- le versement de l'impôt doit être effectué soit en numéraire, soit au moyen de chèques, soit
par virement ou par versement au compte du chef de service comptable compétent (cf. BOI-REC-PRO-10-20) ;
- le bénéfice du paiement fractionné peut être accordé aux acquisitions effectuées par des
Français rapatriés d'outre-mer à l'aide des prêts de reclassement prévus à
l'article
30 du décret n° 62-261 modifié du 10 mars 1962 (CGI, ann. III, art. 396-5°). | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTOM-10-20-30 | https://bofip.impots.gouv.fr/bofip/3310-PGP.html/identifiant=BOI-ENR-DMTOM-10-20-30-20120912 | 2012-09-12 00:00:00 | 6c07b20ab73a87fee9eb15e71791820b2f43909b7a50f89e69a18099f6bd1e11 | [
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] |
1
Le paiement des droits doit être effectif, c'est-à-dire réalisé en espèces ou par tout autre
moyen de règlement (mandat ou virement postal, chèque bancaire...).
Cf. BOI-REC-PART-20-10 et
BOI-ENR-DG-50. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTG-20-30-20-70 | https://bofip.impots.gouv.fr/bofip/3342-PGP.html/identifiant=BOI-ENR-DMTG-20-30-20-70-20120912 | 2012-09-12 00:00:00 | 287a9f002edd459164d0935e01cbf66279cd1432119d70b005012a431cb863c8 | [
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] |
29/01/2020 : ENR - Aménagements apportés aux régimes spéciaux relatifs
aux cessions de parts de sociétés civiles à objet principalement agricole et aux cessions de droits sociaux dans le cadre du rachat d'une entreprise par ses salariés (loi n° 2019-149 du 28 décembre
2019 de finances pour 2020, art. 20 et 29)
I. Parts de groupements et sociétés agricoles
A. Régime de droit commun
1
Conformément à
l'article 730 bis du code général des impôts (CGI), les cessions de gré à gré de parts de groupements agricoles
d'exploitation en commun (GAEC), d'exploitations agricoles à responsabilité limitée (EARL) non passibles de l'impôt sur les sociétés, sont enregistrées au droit fixe. Il en est de même des cessions de
gré à gré de parts de sociétés civiles à objet principalement agricoles, dès lors qu'elles sont constituées depuis au moins trois ans avant la cession.
Par ailleurs, ces cessions, selon qu'elles sont constatées ou non par un acte, doivent être
enregistrées ou déclarées dans le délai d'un mois à compter de leur date (CGI, art. 635, 2-7° et
CGI, art. 639).
Ainsi, relève désormais du droit fixe de 125 euros l’ensemble des cessions de parts :
- de GAEC ;
- d’EARL non passible de l’impôt sur les sociétés ;
- de sociétés civiles à objet principalement agricole au nombre desquels figurent notamment :
- les sociétés civiles d’exploitation agricole (SCEA) ;
- les groupements fonciers agricoles (GFA) même non exploitants ;
- les groupements agricoles fonciers (GAF) ;
- les groupements forestiers ;
- les groupements fonciers ruraux (GFR).
Remarques : Conformément à
l'article L. 214-121 du code monétaire et financier (CoMoFi), les parts de sociétés d'épargne forestière sont
assimilées aux parts d'intérêt détenues dans un groupement forestier pour l'application de la loi fiscale, à l'exception de
l'article 976 du CGI relatif à l'impôt sur la fortune immobilière (IFI).
Les sociétés civiles immobilières (SCI) ne peuvent être considérées, au regard de l'article 730
bis du CGI, comme des sociétés à objet principalement agricole dès lors qu'elles ne relèvent par des dispositions du code rural.
Les cessions en cause qui répondent aux conditions posées ci-dessus sont soumises au droit
fixe de 125 euros, qu’elles soient ou non constatées par un acte.
10
Dans l’hypothèse où l’application du régime de droit commun des cessions de parts prévu à
l’article 726 du CGI est de nature à donner ouverture à des droits inférieurs au droit fixe mentionné à l’article 730 bis du
CGI, ce sont les droits de mutation à titre onéreux déterminés selon le régime de droit commun qui doivent être perçus.
B. Cas particulier
20
L'article 730 ter du
CGI prévoit que les cessions de parts de GFA, de groupements fonciers ruraux et de groupements forestiers représentatives d'apports de biens indivis sont soumis à un droit d'enregistrement de 2,5
% lorsqu'elles interviennent entre les apporteurs desdits biens, leurs conjoints survivants ou leurs ayants droit à titre gratuit et que ces apporteurs étaient parents ou alliés jusqu'au quatrième
degré inclus.
Pour bénéficier de ce régime, les actes de cession ou, à défaut d'actes, les déclarations
souscrites, doivent contenir toutes précisions utiles en ce qui concerne le lien de parenté qui unissait les apporteurs, ainsi que, Ie cas échéant, la qualité d'ayant droit à titre gratuit du
cessionnaire.
Par ailleurs, ces cessions, selon qu'elles sont constatées ou non par un acte, doivent être
enregistrées ou déclarées dans le délai d'un mois à compter de leur date (CGI, art. 635, 2-7° et
art. 639 du CGI).
Le droit d'enregistrement est assis sur le prix exprimé et le capital des charges pouvant s’y
ajouter ou sur une estimation des parties si la valeur réelle est supérieure au prix augmenté des charges, étant précisé que l’administration a la possibilité d’asseoir, en définitive, ce droit sur la
valeur vénale réelle lorsqu’elle est supérieure au prix déclaré ou à l’estimation des parties (BOI-ENR-DMTOM-40-10-20).
Si une telle cession intervient dans les trois ans de la réalisation définitive de l'apport au
groupement foncier agricole, I'article 727 du CGI n'est pas applicable et la cession n'est assujettie qu'au droit prévu par
l'article 730 ter du CGI.
Ces règles trouvent à s'appliquer quelle que soit l'origine de l'indivision. À cet égard, il
n'y a pas lieu à distinguer selon que les biens apportés au groupement dépendent d'une indivision successorale ou d'une indivision conventionnelle.
Il n'est pas nécessaire non plus qu'il y ait identité entre les membres originaires de
l'indivision et les apporteurs ou ayants droit à titre gratuit des apporteurs.
Par ayants droit à titre gratuit des apporteurs, le texte vise les héritiers, donataires ou
légataires des personnes qui ont constitué Ie groupement.
Remarque : L'article 730 ter du CGI s'applique dans les cas suivants :
- cession intervenant après le divorce de la fille, entre le père de celle-ci et son ex-gendre ;
- cession de parts entre associés d'un GFA issu de la transformation d'une société civile à
objet agricole (lesdits associés, membres d'une même famille jusqu'au quatrième degré inclus, étant héritiers de l'apporteur initial des immeubles sociaux), à condition que les biens apportés à la
société civile aient été indivis à l'époque de cet apport ;
- cession de parts intervenant entre l'apporteur de la nue-propriété du bien et celui qui a
apporté l'usufruit, à condition que Ie démembrement de la propriété du bien représenté par les parts cédées ait son origine dans une dévolution successorale.
II. Acquisitions d'actions de sociétés d'économie mixte locales par les communes, les départements, les régions et leurs
groupements
30
Aux termes de
l'article L. 1521-1 du code général des collectivités territoriales (CGCT), les communes, les
départements, les régions et leurs groupements peuvent, dans le cadre des compétences qui leur sont reconnues par Ia loi, créer des sociétés d'économie mixte locales qui les associent à une ou
plusieurs personnes privées et, éventuellement, à d'autres personnes publiques, pour réaliser des opérations d'aménagement, de construction, pour exploiter des services publics à caractère industriel
ou commercial ou pour toute autre activité d'intérêt général.
Les assemblées délibérantes des communes, des départements, des régions et de leurs
groupements peuvent, à cet effet, acquérir des actions émises par ces sociétés.
Les prises de participation sont subordonnées aux conditions suivantes
(CGCT, art. L. 1522-1) :
- la société revêt la forme de société anonyme ;
- les collectivités territoriales et leurs groupements détiennent séparément ou à plusieurs,
plus de la moitié du capital de ces sociétés et des voix dans les organes délibérants ;
- la réalisation de l'objet de ces sociétés concourt à l'exercice d'au moins une compétence de
chacune des collectivités territoriales et de chacun des groupements de collectivités territoriales qui en sont actionnaires.
40
Le II de l'article 1042 du
CGI exonère de toute perception au profit du Trésor les acquisitions d'actions de sociétés d'économie mixte locales réalisées dans le cadre de l'article L. 1521-1 du CGCT par les communes, les
départements, les régions et leurs groupements, sous réserve que la décision de l'assemblée délibérante compétente pour décider de I'opération fasse référence aux dispositions législatives en cause et
soit annexée à l'acte.
Ces actes demeurent soumis à la formalité de I'enregistrement dans le mois de leur date, mais
sont enregistrés gratis.
III. Cessions de parts de fonds communs de placement, de fonds communs de créances, de fonds communs de titrisation et de
sociétés de libre partenariat
A. Fonds communs de placement et sociétés de libre partenariat
1. Fonds communs de placement ordinaires
50
Conformément à
l'article L. 214-20 du CoMoFi, le fonds commun de placement est une copropriété d'instruments financiers et de dépôts
dont les parts sont émises et rachetées à la demande des porteurs à la valeur liquidative majorée ou diminuée, le cas échéant, des frais et commissions.
Le fonds commun de placement n'a pas la personnalité morale.
La société de libre partenariat, mentionnée aux
articles L. 214-162-1 et suivants du CoMoFi, prend la forme d'une société en commandite simple et dispose de la
personnalité morale.
L'article 832 du CGI
dispense de tout droit d'enregistrement les souscriptions de parts de fonds communs de placement ou de sociétés de libre partenariat.
Remarque :
L'article 749 du CGI exonère de droits de mutation les rachats de parts de fonds communs de placement.
Il est admis que l'exonération du droit se double d'une dispense de la formalité dans les cas
où elle serait normalement obligatoire.
2. Fonds communs de placement à risques
60
Conformément à
l'article L. 214-28 du code monétaire et financier, l'actif d'un fonds commun de placement à risques doit être
constitué, pour 50 % au moins, de titres participatifs ou de titres de capital de société, ou donnant accès au capital de société, qui ne sont pas admis aux négociations sur un marché d'instruments
financiers français ou étranger.
Les détenteurs ont la faculté de procéder à la cession des parts de ces fonds communs de
placement à risques dès leur souscription.
Dans la mesure où les fonds communs de placement à risques s'analysent comme une forme de
copropriété de valeurs mobilières, la cession de parts devrait être, en l'absence de disposition spécifique, soumise au droit de cession de droits sociaux prévu à
l'article 726 du CGI.
Mais l'article 730
quater du CGI exonère de tout droit d'enregistrement les cessions de parts de fonds communs de placement à risques.
Il est admis que l'exonération du droit se double d'une dispense de la formalité dans les cas
où eIIe serait normalement obligatoire.
B. Fonds communs de créances et fonds communs de titrisation
70
Les fonds communs de créances (FCC) ou les fonds communs de titrisation
(CoMoFi, art. L. 214-175-1) sont des copropriétés qui ont pour objet exclusif d'acquérir des créances destinées à
être titrisées.
Remarque : La titrisation consiste, pour un établissement de crédit, à céder
des créances inscrites à son bilan à un organisme tiers qui émet en contrepartie des parts représentatives de ces créances.
Ces fonds n'ont pas la personnalité morale.
La cession des parts de ces fonds ne donne pas ouverture au droit de cession de droits sociaux
prévu à l'article 726 du CGI.
Toutefois, lorsque la cession est constatée par un acte notarié ou par un acte sous seing
privé présenté volontairement à la formalité, il est perçu le droit fixe des actes innomés prévu à l'article 680 du CGI.
IV. Cessions de droits sociaux dans le cadre du rachat d'une entreprise par ses salariés
80
En application de
l'article 732 bis du CGI, les acquisitions de droits sociaux effectuées, avant le 31 décembre 2022, par une société créée
en vue de racheter une autre société dans les conditions prévues à l'article 220 nonies du CGI sont exonérées des droits
d'enregistrement.
Cette exonération est accordée aux sociétés constituées exclusivement pour le rachat de tout
ou partie du capital d'une société, dans les conditions mentionnées au II de l'article 220 nonies du CGI.
V. Cessions de parts de sociétés civiles de moyens
90
Créées par
l'article
36 de la loi n° 66-879 du 29 novembre 1966 relative aux sociétés civiles professionnelles, Ies sociétés civiles de moyens ont pour objet exclusif de faciliter aux membres des professions libérales
l'exercice de leur activité par la mise en commun du personnel, du matériel, des locaux et de tous autres éléments nécessaires à leur activité. Ces sociétés sont à distinguer des sociétés civiles
professionnelles qui ont pour objet l'exercice même de la profession.
Aux termes de
l'article 239 quater A du CGI, les sociétés civiles de moyens n'entrent pas dans le champ d'application de l'impôt sur
les sociétés. Chacun de leurs membres est personnellement passible, pour la part des bénéfices correspondant à ses droits dans la société, soit de l'impôt sur le revenu, soit de l’impôt sur les
sociétés s’il s’agit d’une entreprise relevant de cet impôt.
A. Formalités à accomplir
100
Les cessions constatées par un acte sont soumises à la formalité de l'enregistrement dans le
mois de la date de l'acte (CGI, art. 635, 2-7°).
Les cessions non constatées par un acte doivent être déclarées au service des impôts des
entreprises du domicile de l'une des parties contractantes dans le délai d'un mois à compter de la date de la cession, laquelle est parfaite entre les parties par leur simple accord sur les titres
cédés et le prix de cession (BOI-ENR-DMTOM-40-10).
B. Taxation
1. Cas général
110
Les cessions donnent ouverture, en application des dispositions du 1° du I de
l'article 726 du CGI, au droit prévu pour les cessions de parts de sociétés dont le capital n'est pas divisé en actions liquidé
sur le prix de la cession augmenté des charges ou sur la valeur réelle si elle est supérieure.
2. Droits sociaux représentatifs d'apport en nature
120
Les cessions de parts des sociétés civiles de moyens intervenant dans les trois ans de la
réalisation définitive de l'apport fait à la société sont considérées, en application des dispositions du I de l'article 727 du
CGI, comme ayant pour objet les biens en nature représentés par les titres cédés (BOI-ENR-DMTOM-40-20).
Elles sont soumises au même régime fiscal que la vente des biens dont l'apport a été rémunéré
par les titres cédés. Les droits sont liquidés d'après les tarifs en vigueur au jour de la cession.
Dans le cas où les apports comprennent des biens de nature diverse, les parties doivent
évaluer distinctement chaque catégorie de biens apportés et indiquer les numéros des parts correspondantes. Sinon, la cession donne lieu à l'application du droit de vente d'immeubles, ou, à défaut
d'apport immobilier, au tarif correspondant aux biens dont la mutation est soumise aux droits les plus élevés .
Les parts représentant des apports en numéraire sont assujetties au tarif de droit commun des
cessions de parts, à Ia double condition que la société ne soit pas dissoute par l'effet de la cession et que les parties aient, s'il y a lieu, satisfait aux prescriptions de I'alinéa précédent.
Il est rappelé également que les dispositions du I de l'article 727 du CGI concernent
uniquement les droits d'enregistrement et ne sont pas susceptibles de s'appliquer lorsque la cession entre dans le champ d'application de la TVA (BOI-ENR-DMTOM-40-20).
3. Cession de parts corrélative à la cessation de l'activité du cédant
130
Lorsqu'elle est corrélative à la cessation de l'activité du cédant, Ia cession de parts
consentie au successeur est imposable, dans les conditions prévues à l'article 720 du CGI, au droit de mutation prévu à
l'article 719 du CGI et aux taxes additionnelles (BOI-ENR-DMTOM-10-10-30).
Ainsi, a fait une exacte application de l'article 720 du CGI le tribunal qui a retenu que
l'acquisition conjointe par un médecin des parts d'une société civile de moyens et du droit de présentation à la clientèle médicale lui avait fourni le moyen matériel d'exercer la profession du
précédent titulaire (Cass. com., 8 novembre
1983, n° 81-15482).
4. Cession de parts entraînant la dissolution de la société
140
Lorsque les cessions de droits sociaux entraînent la dissolution de la société, les actes
constatant ces cessions donnent ouverture au droit de mutation :
- sur la partie du prix qui s'applique aux acquêts sociaux d'après les règles qui gouvernent
les licitations ordinaires : droit perçu sur la valeur de Ia totalité des biens, si le cessionnaire est un tiers ; perception limitée à la valeur des parts acquises par le cessionnaire, si ce dernier
est un associé ;
- sur la valeur des biens déterminés (immeuble, matériel, mobilier, etc.) apportés par un
associé et repris par un autre.
En revanche, Ia reprise par un associé des biens qu'il a apportés ne donne ouverture à aucun
droit.
150
Lorsque la cession a pour objet du matériel ou du mobilier, par exemple, la cession est taxée
conformément aux dispositions de l'article 720 du CGI, si le cessionnaire exerce la même profession ou la même fonction que le
cédant.
Remarque : Il est précisé que la cession massive de droits sociaux accompagnée
ou suivie de modifications statutaires ne peut donner lieu à requalification au regard des droits d'enregistrement que si, juridiquement, les transformations envisagées entraînant la disparition de la
société initiale et la création d'une personne morale nouvelle (BOI-ENR-AVS-30-10).
VI. Cessions de droits sociaux des sociétés de fait et des sociétés en participation
A. Définition des droits sociaux
160
Les biens inscrits obligatoirement ou facultativement à l'actif fiscal de la société de fait
ou de la société en participation constituent le patrimoine fiscal de cette société.
Sur cet ensemble de biens mis en commun, chacun des associés détient des droits en fonction de
la valeur du ou des biens qu'il a apportés au moment de la création ou en cours de société.
Ce sont ces droits lui donnant vocation, en cas de dissolution de la société, à I'attribution
d'une partie des biens inscrits à l'actif, qui sont considérés, au plan fiscal, comme représentés par les parts des sociétés de fait ou en participation.
B. Régime fiscal
170
Les parts des sociétés de fait ou des sociétés en participation peuvent, si certaines
conditions sont remplies, être cédées, comme les parts des sociétés dotées de la personnalité morale, sous le bénéfice du droit de cession de parts dont le capital n'est pas divisé en actions prévu au
1° du I de l'article 726 du CGI.
Remarque : La valeur des droits sociaux à retenir pour l'assiette des droits
d'enregistrements est la valeur vénale de ces droits à la date de la mutation, déterminée en suivant les méthodes habituellement utilisées pour évaluer les titres ou les droits sociaux des sociétés
non cotées.
Les dispositions de
l'article 727 du CGI sont applicables aux cessions de parts des sociétés de fait ou des sociétés en participation, lorsque les
conditions prévues par cet article sont réunies (BOI-ENR-DMTOM-40-20).
La Cour de cassation a confirmé cette doctrine en jugeant
(Cass. com., 22 mars 1988, n° 86-17052)
qu'entrent dans les prévisions de l'article 726 du CGI - ou, le cas échéant de l'article 727 du CGI - et non de celles de l'article 720 CGI, toutes les cessions de droits sociaux et notamment les
cessions des droits des associés des sociétés créées de fait (BOI-ENR-DMTOM-10-10-30).
1. Application du régime de droit commun
180
L'application du droit prévu au 1° du I de
l'article 726 du CGI est subordonnée :
- à la nature des biens transmis représentés par Ies titres cédés ;
- à la régularisation par les associés, préalablement à la cession, de la situation de la
société au regard des droits d'apports éventuellement exigibles ;
- à ce que la cession n'entre pas dans le champ d'application de
l'article 727 du CGI ;
- à des conditions de forme.
a. Droits sociaux taxables
190
Seuls les biens inscrits à l'actif fiscal de la société de fait dont l'administration
fiscale a pu s'assurer, par Ia consultation des déclarations fiscales annuelles, qu'ils ont fait partie de manière constante (depuis leur apport ou leur acquisition avec des deniers indivis) de la
masse des biens exploités en commun, peuvent être considérés au plan fiscal comme représentés par les droits sociaux cessibles.
Par hypothèse, les biens en cause ont été :
- soit apportés depuis plus de trois ans par les associés et ont, dès lors, supporté les
droits d'apport ;
- soit acquis en cours de société au moyen des deniers retirés de I'activité commune
(acquêts indivis).
Les biens acquis en son seul nom par l'un des associés en cours de société et qui sont
inscrits au bilan social constituent des apports nouveaux qui doivent faire I'objet d'une déclaration dans le mois de leur réalisation et donner lieu à Ia perception des droits d'apport.
200
Compte tenu de leur nature particulière, les immeubles et droits immobiliers inscrits à
l'actif des sociétés de fait ou en participation demeurent hors des règles qui viennent d'être exposées. Il convient donc de n'appliquer le droit prévu au 1° du I de
l’article 726 du CGI en cas de cessions de droits sociaux de ces sociétés qu'à la fraction des droits sociaux emportant
transmission de biens autres que Ies immeubles ou droits immobiliers figurant à I'actif social.
b. Régularisation préalable du droit d'apport
210
Les sociétés créées de fait et imposées en tant que telles avant le 15 juillet 1972 n'ont
acquitté aucun droit à raison des apports de 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. Bien qu'ils n'aient pas supporté
de droit , et à condition qu'il ne s'agisse pas d'immeubles ou de droits immobiliers, ces biens, dès lors qu'ils figurent à l'actif de la société de fait, sont considérés comme faisant partie du
patrimoine affecté à cette dernière et ont vocation à être représentés par des droits sociaux cessibles moyennant le droit de cession de droits sociaux prévu au 1° du I de
l’article 726 du CGI.
c. Conditions de forme
220
Les règles concernant les cessions de droits sociaux ne s'appliquent pas aux immeubles
inscrits à l'actif des sociétés de fait ou des sociétés en participation.
Dans ces conditions, la cession des droits sociaux peut se faire sous la forme d'actes sous
seing privé uniquement soumis à la formalité de l'enregistrement.
Cet acte doit :
- indiquer le détail et I'évaluation des biens et droits inclus au moment de la cession dans
l'actif de la société dont les droits sociaux sont cédés, ainsi que le mode et la date d'entrée de ces biens ou droits dans l'actif de la société (achat, apport, création) ;
- mentionner le nombre de parts cédées ou, à défaut, le pourcentage des droits qui font
l'objet de la cession par rapport à l'ensemble des droits détenus par les associés ;
- être accompagné de la copie du dernier bilan ou du dernier inventaire des éIéments d'actif
de la société produit à I'administration fiscale. À ces documents devra être joint un état des entrées et des sorties des éléments d'actif immobilisés intervenues depuis l'établissement du dernier
bilan ou inventaire déjà cité.
La circonstance qu'une société de fait n'est pas tenue de fournir un bilan à
l'administration, et cela quelle que soit la nature des activités, ne la dispense pas de fournir un inventaire des biens inscrits à son actif. Cet inventaire est le seul éIément permettant de
contrôler, d'une part, la réalité de l'inscription à l'actif des biens représentés par les droits sociaux, d'autre part, le fait que le droit exigible a été régulièrement acquitté à raison de l'apport
de ces biens à la société de fait.
d. Cas particuliers
1° Entrée d'un nouvel associé dans une société créée de fait
230
Si les sommes ou les biens dont le nouvel associé se dessaisit pour entrer dans la société
créée de fait viennent accroître l'actif de cette société et sont ainsi mis 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 enregistrement gratuit conformément au I de
l'article 810 du CGI (BOI-ENR-AVS-10-10).
En revanche, 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, I'opération s'analyse en une cession par les anciens associés au nouvel arrivant d'une ou plusieurs parts de la société. Cette
opération doit donner lieu obligatoirement à la souscription d'une déclaration respectant les conditions susvisées et à la perception du droit prévu au 1° du I de
l'article 726 du CGI.
2° Réunion en une seule main des parts d'une société de fait ou d'une société en participation
240
L'opération qui aboutit à la réunion en une seule main de toutes les parts d'une société en
participation ou de fait est soumise au droit prévu au 1° du I de l'article 726 du CGI dans les conditions prévues au
§ 230.
La cession de tout ou partie des biens composant l'actif social par l'associé unique est
soumise, dans les conditions de droit commun, aux droits de mutation applicables selon la nature des biens.
2. Régime visé à l'article 727 du CGI
250
Les dispositions de
l'article 727 du CGI sont applicables aux cessions des parts des sociétés de fait et en participation.
Le déIai de trois ans prévu par ce texte doit être décompté du jour de la réalisation de
l'apport et non du jour de la formalité.
Pour plus de précisions sur les dispositions de l'article 727 du CGI, il convient de se
reporter au BOI-ENR-DMTOM-40-20.
VII. Cessions de parts d'entreprises unipersonnelles à responsabilité limitée
260
Créées par la
loi n° 85-697 du 11 juillet 1985 relative à l'entreprise unipersonnelle à responsabilité limitée et à
l'exploitation agricole à responsabilité limitée, les entreprises unipersonnelles à responsabilité limitée (EURL) sont des sociétés à responsabilité limitée qui comportent un seul associé.
A. Régime de droit commun des cessions de parts d'EURL
1. Champ d'application
270
Les cessions de parts d'une société à responsabilité limitée à associé unique donnent lieu
au droit d'enregistrement prévu au 1° du I de l'article 726 du CGI dans les conditions prévues pour les sociétés dont le
capital n'est pas divisé en actions. Les cessions de parts d'une EURL sont donc soumises au régime de droit commun des cessions de parts sociales (BOI-ENR-DMTOM-40-10).
Ainsi, les actes portant cession de parts d'EURL doivent être enregistrés dans le délai d'un
mois à compter de leur date (CGI, art. 635, 2-7°).
À défaut d'actes, ces cessions doivent être déclarées dans le même délai
(CGI, art. 639).
2. Assiette et liquidation du droit
280
Le droit d'enregistrement est assis sur le prix exprimé, éventuellement augmenté des
charges, ou sur une estimation des parties ou sur leur valeur réelle si elle est supérieure.
B. Cessions de parts sociales représentatives d'apports en nature
1. Principe
290
Aux termes de l'article
727 du CGI, Iorsqu'elles interviennent dans les trois ans de la réalisation définitive de l'apport fait à la société, les cessions de parts sociales, dans les sociétés dont le capital n'est pas
divisé en actions, sont considérées au point de vue fiscal comme ayant pour objet les biens en nature représentés par les titres cédés.
Pour la perception de l'impôt, chaque éIément d'apport est évalué distinctement, avec
indication des parts attribuées en rémunération à chacun d'eux. À défaut de ces évaluations et indications, les droits sont perçus au tarif immobilier (CGI, art. 727, 1-2°).
Ces dispositions sont applicables aux cessions de parts sociales d'EURL qui sont soumises au
régime fiscal des sociétés de personnes.
Conformément au II de l'article 727 du CGI, les cessions de parts sociales émises par des
EURL assujetties à l'impôt sur les sociétés sont soumises au droit prévu au 1° du I de l'article 726 du CGI.
2. Cas particulier des biens dont l'apport a été soumis à la TVA
300
L'article 727 du CGI
ne peut s'appliquer que si l'apport du bien représenté par les parts cédées a donné lieu à la perception de droits d'enregistrement. Si la cession porte sur des parts qui correspondent à un apport
soumis à la TVA, elle est passible du droit proportionnel de cession de parts prévu à I'article 726 du CGI
(BOI-ENR-DMTOM-40-20).
VIII. Cessions de droits sociaux résultant de certaines opérations de pension
310
Les cessions de droits sociaux résultant d’opérations de pension régies par les dispositions
de l'article L. 211-27 du CoMoFi à
l'article L. 211-34 CoMoFi sont exonérées du droit de cession de droits sociaux en application de
l’article 726 du CGI.
L'article L. 211-27 du CoMoFi définit la pension comme l'opération par laquelle une personne
morale, un fonds commun de placement ou un fonds de placement immobilier ou un fonds commun de titrisation cède en pleine propriété à une autre personne morale, à un fonds commun de placement ou à un
fonds de placement immobilier ou à un fonds commun de titrisation, moyennant un prix convenu, des titres financiers et par laquelle le cédant et le cessionnaire s'engagent respectivement et
irrévocablement, le premier à reprendre les titres, le second à les rétrocéder pour un prix et à une date convenus.
Lors de la conclusion de la pension, le cédant transfère la propriété des titres financiers
au cessionnaire qui lui remet les liquidités correspondantes.
Au dénouement de l'opération, le cessionnaire restitue les titres financiers au cédant
contre paiement du prix convenu c'est-à-dire, en principe, le prix de cession augmenté de la rémunération du cessionnaire.
IX. Cessions de parts ou actions des organismes de placement collectif immobilier
320
Conformément à
l'article L. 214-33 du CoMoFi, les organismes de placement collectif immobilier (OPCI) peuvent prendre la forme soit de
sociétés de placement à prépondérance immobilière à capital variable, soit de fonds de placement immobilier.
Les OPCI ont pour objet l'investissement dans des immeubles qu'ils donnent en location ou
qu'ils font construire exclusivement en vue de leur location (CoMoFi, art. L. 214-34).
Les actes portant cession et rachat taxables de parts de fonds de placement immobilier
doivent être enregistrés dans le délai d'un mois à compter de leur date et, à défaut d'actes, les cessions et rachats taxables de ces parts doivent être déclarés dans le mois de leur date
(CGI, art. 635, 2-10° et CGI, art. 640 A).
En application des dispositions de
l'article 730 quinquies du CGI, les cessions de parts ou actions des OPCI sont exonérées de droit d'enregistrement
sauf :
- lorsque l'acquéreur détient ou détiendra suite à son acquisition plus de 10 % des parts ou
actions de l'organisme de placement collectif immobilier, directement ou par l'intermédiaire de son conjoint ou de leurs ascendants ou descendants ou de leurs frères ou sœurs, ou indirectement par
l'intermédiaire d'une ou plusieurs sociétés dont lui-même ou les personnes précitées détiendraient plus de 50 % des droits financiers et des droits de vote ;
- ou lorsque l'acquéreur, personne morale ou fonds, détient ou détiendra suite à son
acquisition plus de 20 % des parts ou actions de l'organisme de placement collectif immobilier au sens de l'article L.
214-45 du code monétaire et financier.
Lorsque l'exonération n'est pas applicable, les cessions sont soumises à un droit
d'enregistrement au taux fixé au 2° du I de l'article 726 du CGI. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTOM-40-50-20 | https://bofip.impots.gouv.fr/bofip/3378-PGP.html/identifiant=BOI-ENR-DMTOM-40-50-20-20200129 | 2020-01-29 00:00:00 | 4f2d05e431fb66c96d5a38c868f744616ac3bbe7a761cffbce1ef0c9cd85513b | [
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I. Organisations internationales, États souverains et leurs subdivisions politiques et territoriales, personnes morales,
organismes et institutions comparables qu’ils contrôlent majoritairement (art. 990 E 1°)
1
Les organisations internationales, les États souverains, leurs subdivisions politiques et
territoriales sont exonérées de la taxe de 3% en application du 1° de l'article 990 E du Code général des impôts.
10
Les personnes morales, organismes, fiducies ou institutions comparables qui sont contrôlés
majoritairement par un ou plusieurs États souverains sont également exonérés. Sont visées les personnes morales de droit public, les entités juridiques de droit privé dont le capital est détenu de
manière directe ou indirecte à plus de 50 % par un État souverain mais également les entités juridiques constituées par les États et dont ces derniers sont les principaux bénéficiaires.
II. Entités juridiques qui ne sont pas considérées comme à prépondérance immobilière (art. 990 E 2° a)
A. Généralités
30
L’entité juridique qui possède en France, directement ou par entité interposée, des actifs
immobiliers dont la valeur vénale représente moins de 50 % de la valeur vénale de l'ensemble de ses actifs français détenus directement ou indirectement n'est pas soumise à la taxe de 3%.
Pour l'appréciation de ce rapport, il n'est pas tenu compte, au numérateur, des actifs
immobiliers détenus directement ou indirectement que l’entité juridique concernée ou une entité juridique interposée affectent à leur propre activité professionnelle, autre qu'immobilière, ou à celle
d’une entité juridique avec laquelle elles ont un lien de dépendance au sens du 12 de l'article 39 du Code général des impôts.
B. Calcul du ratio de prépondérance immobilière
40
En pratique, il convient de faire le rapport au 1er janvier de l'année d'imposition, des deux
ensembles suivants :
1. Numérateur
50
Au numérateur, doit figurer la valeur vénale des immeubles situés en France et des droits
réels sur des immeubles situés en France possédés par l’entité concernée, directement ou par l'intermédiaire d'une ou plusieurs personnes interposées françaises ou étrangères, à l’exception de la
valeur vénale des immeubles ou droits réels immobiliers que l’entité juridique concernée détient directement ou indirectement et qui sont affectés, directement ou indirectement, à l’activité
professionnelle de l’entité concernée ou à celle d’une entité interposée ou d’une entité avec laquelle l’entité concernée a des liens de dépendance au sens du
12 de l'article 39 du Code général des impôts
Au sens du 12 de l'article
39 du Code général des impôts, des liens de dépendance sont réputés exister entre deux entreprises :
- lorsque l'une détient directement ou par personne interposée la majorité du capital social
de l'autre ou y exerce en fait le pouvoir de décision ou ;
- lorsqu'elles sont placées l'une et l'autre, dans les conditions définies précédemment, sous
le contrôle d'une même tierce entreprise.
Pour l’application de la présente mesure, il sera également admis que des liens de dépendance
sont réputés exister lorsque deux entreprises sont placées, dans les conditions définies ci-dessus, sous le contrôle d’une même personne physique.
Cas d'illustrations où l’actif immobilier doit être exclu du numérateur :
- L'entité A (visée par la taxe de 3%) détient et affecte à son activité professionnelle non
immobilière l’immeuble X ;
- L'entité A (visée par la taxe de 3%) affecte à son activité professionnelle non immobilière
l’immeuble X qui est à l’actif de sa fille B ;
- La fille B de l’entité A (visée par la taxe de 3%) détient et affecte à son activité
professionnelle non immobilière l’immeuble X ;
- L'entité A affecte à son activité professionnelle non immobilière l’immeuble X qui est
détenu par sa sœur C (visée par la taxe de 3%).
60
Les immeubles et droits immobiliers possédés par une entité juridique interposée sont bien
entendu pris en compte, que cette entité entre ou non elle-même dans le champ d'application de la taxe de 3%.
Les immeubles ou droits réels sur des immeubles constituant le stock immobilier des sociétés
de construction-vente ou des sociétés qui se livrent à une activité de marchand de biens sont également pris en compte au numérateur.
En revanche, il n'y a pas lieu d'inclure dans les actifs retenus au numérateur la valeur des
titres des sociétés immobilières cotées et des titres non cotés de SICOMI, qui sont considérés comme des placements financiers en matière d'impôt de solidarité sur la fortune. .
2. Dénominateur
70
Le dénominateur est constitué de la valeur vénale de tous les actifs français détenus
directement ou indirectement par l’entité juridique concernée par la taxe de 3%.
Il convient donc d'y faire figurer, outre la valeur retenue au numérateur, la valeur vénale
des immeubles situés en France et affectés à une activité professionnelle et la valeur des biens meubles situés en France détenus directement ou indirectement par l’entité concernée, notamment des
obligations et bons du Trésor français, parts d'intérêts, créances et valeurs mobilières françaises.
80
Dans le cas d'une détention d'immeubles situés en France (ou de droits portant sur de tels
immeubles) par l'intermédiaire d'une entité juridique interposée, la comparaison prévue par le a) du 2 de l'article
990 E du Code général des impôts doit être opérée en rapportant la valeur vénale des immeubles français détenus par
l’entité interposée à la valeur vénale des seuls actifs français de cette même entité interposée, sans prendre en compte au dénominateur la valeur des éléments de l'actif de l’entité interposée qui se
rattachent à un autre Etat (immeubles situés hors de France, participations dans des sociétés étrangères, créances sur des personnes étrangères...). Ce calcul est valable que l’entité juridique
interposée ait son siège en France ou hors de France.
90
Toutefois, dans le cas où l’entité interposée est une société française cotée sur une bourse
de valeurs, il est admis de porter au dénominateur, comme actif français, la valeur totale de la participation détenue dans cette société interposée.
100
Exemple :
Une entité A possède un immeuble situé en France d’une valeur de 5 millions d’euros, des créances
sur des débiteurs français d’une valeur de 10 millions d’euros et la totalité des actions d’une entité B non cotée ayant son siège en France qui possède un immeuble situé en France d’une valeur vénale
de 8 millions d’euros et un immeuble situé au Royaume-Uni d’une valeur vénale de 20 millions d’euros. L’entité B possède également des créances sur des débiteurs français d’une valeur de 10 millions
d’euros.
La valeur vénale des actifs immobiliers possédés directement ou par entité interposée par
l’entité A est de :
- immeuble possédé en direct : 5 millions d’euros ;
- immeuble possédé par entité interposée : 8 millions d’euros,
soit 13 millions d’euros.
La valeur vénale de ses actifs français est de :
- immeubles possédés directement et indirectement : 13 millions d'euros ;
- créances sur des débiteurs français détenues directement et par entité interposée : 20 millions
d’euros,
soit 33 millions d’euros.
Le rapport 13/33 (39%) étant inférieur à 50%, l’entité A n’est pas à prépondérance immobilière.
III. Entités juridiques dont les actions, parts ou autres droits font l’objet de négociations significatives et régulières
sur un marché réglementé et filiales dont le capital est détenu entièrement par ces entités
110
Aux termes du b) du 2°
de l'article 990 E du Code général des impôts, les entités juridiques dont les actions, parts ou autres droits font l’objet de négociations significatives et régulières sur un marché réglementé
sont exonérées de la taxe de 3%.
120
Les filiales dont le capital est entièrement détenu, directement ou indirectement, par les
entités susvisées sont également exonérées sur le fondement de l’article précité.
A. Conditions liées à la cotation
1. Notion de marché réglementé
130
La notion de marché réglementé doit être appréciée de la manière suivante.
a. Dans l’Union européenne
140
Au sein de l’Union européenne, il s’agit des marchés agréés par les Etats membres conformément
à l’article 47 de la Directive 2004/39/CE
modifiée qui sont répertoriés sur la liste des marchés réglementés établie et mise à
jour par la Commission européenne. Doit être prise en compte la liste publiée au Journal Officiel de l'Union européenne, en vigueur au 1er janvier de l’année d’imposition.
b. Hors de l’Union européenne
150
Hors de l’Union européenne, les critères à prendre en compte pour déterminer si une bourse est
régie ou non par des règles analogues aux marchés réglementés de l’Union européenne aux fins d’application de ladite exonération sont les suivants :
- les conditions requises d’une entité juridique dont les actions, parts ou autres droits sont
admis à la cote (situation juridique régulière, taille minimale de l’entité …) ;
- la fraction du capital qui doit être répartie dans le public ;
- l’importance et la fréquence des transactions nécessaires pour être maintenue à la cote ;
- la connaissance de l’identité des principaux actionnaires par les autorités de marché ;
- l’égalité de traitement des actionnaires ;
- les obligations d’information du public.
2. Notions de négociations significatives et régulières des actions, parts ou autres droits
160
Pour que l’entité juridique dont les actions, parts et autres droits qui sont admis à la
cotation d’un marché réglementé tel que prévu supra puisse bénéficier de l’exonération visée au b) du 2° de l'article 990
E du Code général des impôts, deux conditions doivent cumulativement être satisfaites :
- ses actions, parts ou autres droits doivent faire l’objet de négociations significatives ;
- ses actions, parts ou autres droits doivent faire l’objet de négociations régulières.
170
L’appréciation de ces deux critères s’effectue au cas par cas, en tenant compte notamment du
contexte économique et juridique propre à chaque entité, ainsi que du volume et de la fréquence des transactions dont font l’objet ses actions, parts ou autres droits admis à la cotation sur un marché
réglementé.
180
Les difficultés éventuelles d’application de ces dispositions peuvent être soumises à la
Direction de la législation fiscale (sous-direction E, bureau E1).
190
A titre indicatif :
- les actions, parts et autres droits font l’objet de négociations significatives quand le
seuil de flottant de l’entité juridique cotée est compris entre 5 et 25 % si cette dernière est à même de justifier que ce seuil satisfait aux conditions du marché en cause. Au-delà de 25%, il est
présumé que les actions, parts et autres droits font l’objet de négociations significatives.
Le seuil de flottant s’entend de la fraction des actions, parts ou autres droits de l’entité
juridique disponible au public.
Le flottant est égal à la totalité du capital émis par l’entité juridique diminué de
l’auto-contrôle, des actions, parts ou autres droits détenus directement ou indirectement par des fondateurs et/ou par l’Etat, des blocs contrôlant, ainsi que des actions, parts ou autres droits liés
par un pacte d’actionnaires, d’associés ou d’autres membres n’entrant pas dans les catégories précitées.
- les actions, parts ou autres droits de l’entité juridique doivent faire l’objet d’au moins
une transaction par mois en moyenne, appréciée sur une période consécutive de douze mois, pour pouvoir être considérés comme faisant l’objet de négociations régulières, cette période consécutive de
douze mois correspondant à l’année civile précédant le 1er janvier de l’année d’imposition.
B. Extension de l'exonération aux filiales personnes morales
200
Les filiales personnes morales dont le capital social est détenu, directement ou
indirectement, à 100% par une ou plusieurs entités juridiques bénéficiant de l’exonération visée au b) du 2° de l'article 990 E du
Code général des impôts sont également exonérées de la taxe de 3% sur le même fondement, sans qu’elles soient tenues à une obligation déclarative.
210
Il est admis que le seuil de 100% soit réduit à 99% pour les entités qui, en raison de leur
forme juridique, ont l’obligation d’être composées de plusieurs associés ou actionnaires. | Bulletin officiel des finances publiques - impôts | BOI-PAT-TPC-20-10 | https://bofip.impots.gouv.fr/bofip/3401-PGP.html/identifiant=BOI-PAT-TPC-20-10-20120912 | 2012-09-12 00:00:00 | 763616cc3fc5b2aba01c8f067b78d346c21d91b118920a7e80c42775ed168ce7 | [
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CONVENTION RELATIVE AUX TÉLÉPROCÉDURES RÉALISÉES PAR LA DIRECTION
GÉNÉRALE DES FINANCES PUBLIQUES (DGFiP)
ENTRE
La Direction générale des Finances publiques, représentée par
M................................................,
directeur...................................................................,
domicilié
à.................................................................................................................................................................. (adresse)
D’une part,
ET
................................................................................................................................................
................................................................................................................................................
D’autre part,
IL A ÉTÉ CONVENU CE QUI SUIT :
Article 1er
Objet de la convention
La présente convention définit les conditions de participation du partenaire
pour les échanges de données informatisés (partenaire EDI) aux téléprocédures mises en œuvre par la DGFiP.
Article 2
Conditions d'exécution
Pour chaque téléprocédure, un cahier des charges fixe les conditions
d’exécution des travaux de mise en œuvre à la charge du partenaire EDI et décrit de manière exhaustive le système utilisé. Les cahiers des charges en vigueur au moment de la conclusion de la présente
convention sont joints en annexe.
Ces cahiers sont actualisés chaque année et consultables auprès de la DGFiP.
Ils pourront faire l’objet d’un avenant à tout moment en cas de modification législative ou d'évolution technique.
Article 3
Labellisation des logiciels
Pour ses transmissions en langage normé EDIFACT, le partenaire EDI s’engage à
n’utiliser que des outils ayant obtenu le label de qualité dans le cadre d’un contrôle technique, dont les modalités d’attribution sont décrites dans les cahiers des charges.
Article 4
Utilisation des numéros d'identification
Le partenaire EDI utilise, suivant le cas, les identifiants professionnels ou
le numéro fiscal personnel définis dans le cahier des charges de chaque téléprocédure.
Article 5
Conditions de transmission des données à l'administration
Le recours à un autre partenaire EDI agréé, dans le cadre d’un contrat de
sous-traitance, est autorisé.
Article 6
Conditions de transmission des données à des tiers
En dehors du cadre prévu à l'article 5, le partenaire EDI peut transmettre à
des tiers et sous les formats en vigueur définis pour les téléprocédures fiscales les données informatiques relatives aux renseignements comptables et fiscaux aux deux conditions suivantes :
- la transmission doit avoir été autorisée expressément par le contribuable ;
- le partenaire EDI doit s'assurer du respect des prescriptions de la
loi n° 78-17 du 6 janvier 1978
relative à l'informatique, aux fichiers et aux libertés ;
Article 7
Transmission de données au partenaire EDI
Ces données sont définies dans le cahier des charges propre à chaque
téléprocédure de même que leurs modalités de transmission et de réception.
Pour les besoins de la mise à jour permanente des valeurs locatives des locaux
professionnels, la DGFiP peut transmettre à l’entreprise déclarante, par l’intermédiaire du partenaire EDI dûment mandaté par l’entreprise, les données nécessaires à l’exécution de ses obligations
prévues à l’article 1498 bis du code général des impôts.
Le partenaire EDI est soumis au secret professionnel dans les conditions
prévues à l’article L.103 du livre des procédures fiscales.
Article 8
Partenaire EDI européen
Une personne morale ou physique non établie en France mais établie dans un
pays membre de l’Espace économique européen (EEE) peut être habilitée en tant que partenaire EDI, dans la mesure où ses moyens techniques sont également situés dans un pays membre de l’EEE.
La déclaration prévue à l’article 10 doit dans ce cas être effectuée auprès de
l'autorité de protection des données personnelles du pays membre de l’EEE dans lequel les moyens techniques du partenaire EDI sont établis.
Le partenaire EDI doit transmettre annuellement à la DGFiP un document,
produit par l’administration fiscale du pays membre de l’EEE dans lequel il est établi, attestant du respect de ses obligations fiscales pour son dernier exercice clos. Ce document doit être transmis
au plus tard six mois après la clôture de cet exercice.
Le partenaire EDI établi dans un pays membre de l'EEE doit se conformer au
respect du cadre juridique relatif à la protection des données à caractère personnel ainsi qu'à toute évolution de la législation ou de la réglementation du pays membre de l'EEE dans lequel les moyens
techniques du partenaire EDI sont établis, ou européenne s'agissant de la formalité prévue à l'article 10.
Les communications entre le partenaire EDI et la DGFiP et ses services doivent
être exprimées en français.
Article 9
Durée de la convention
La présente convention est conclue pour une durée d’une année à compter de la
date de signature par les parties contractantes et renouvelable par tacite reconduction ; toute modification fera l’objet d’un avenant.
Article 10
Déclaration à la Commission nationale de l'informatique et des libertés
Le partenaire EDI, conformément à la
loi n° 78-17 du 6 janvier 1978
relative à l'informatique, aux fichiers et aux libertés, s'engage à déclarer à la Commission nationale de l'informatique et des libertés le traitement auquel il procède dans le cadre des
téléprocédures mises en place par la DGFiP.
Article 11
Clause de résiliation
La convention peut être résiliée par :
- la DGFiP en cas de manquements aux engagements souscrits, de cessation
d’activité ou de non-respect par le contractant de ses obligations déclaratives et de paiement en matière fiscale ;
- le partenaire EDI à la seule condition du dépôt préalable d’une demande de
résiliation au moins quatre-vingt-dix jours avant la prise d’effet de sa décision.
Article 12
Information des tiers
Le partenaire EDI s’engage à informer sa clientèle en cas de recours à la
sous-traitance ou de résiliation prévue à l’article 11.
Article 13
Les articles 5, 6 et 12 ne sont pas applicables aux partenaires EDI
transmettant des données pour leur compte exclusif.
Article 14
Clause exécutoire
La présente convention devient exécutoire après avoir été revêtue de la
signature des parties contractantes.
Fait à …………………………………………………………………………………, le .................................
en deux exemplaires originaux.
L'autorité administrative compétente,
Le partenaire EDI, | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000234 | https://bofip.impots.gouv.fr/bofip/3461-PGP.html/identifiant=BOI-LETTRE-000234-20181003 | 2018-10-03 00:00:00 | 3c8b67c751389d7a53b4d1071c3c35406d644c6de6e0b4b7383ad552df114d63 | [
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1
Pour la liquidation et le paiement des droits de mutation par décès, les dettes à la charge du
défunt sont déduites de l'actif héréditaire, lorsque leur existence au jour de l'ouverture de la succession est dûment justifiée, par tous modes de preuve compatibles avec la procédure écrite
(code général des impôts [CGI], art. 768).
Pour être déductibles de l'actif successoral, les dettes doivent donc être à la charge du défunt
au jour de l'ouverture de la succession et leur existence doit être prouvée.
Ce principe souffre toutefois des exceptions.
I. Principe : la dette doit être à la charge personnelle du défunt et exister au jour de son décès
A. Règles générales
10
Seules les dettes à la charge personnelle du défunt au jour de l'ouverture de la
succession peuvent être admises en déduction de l'actif héréditaire (CGI, art. 768).
Cette condition s'oppose à la déduction des dettes qui ne prennent naissance
qu'après le décès.
Confirmant ce principe, la cour de cassation a jugé que ne peuvent être admises au passif de
la succession d'un agent d'assurances, agent immobilier et marchand de biens, les indemnités de licenciement du personnel de l'agence que les héritiers ont licencié à la suite du décès, ainsi que les
salaires et charges sociales afférentes à la période postérieure au décès
(Cass. com., arrêt du 19 novembre 1991, n°
89-20363).
20
Les indemnités de préavis et de licenciement dues à raison de la rupture du contrat de travail du fait
même du décès de l'employeur ne répondent pas aux conditions prévues par l'article 768 du CGI dès lors que ces dettes n'ont pris
naissance qu'après le décès et incombent aux successibles. Toutefois, il est admis, à titre dérogatoire, que ces indemnités soient retenues au passif de la succession de l'employeur à la condition que
celles-ci ne soient pas prises en compte comme une charge déductible d'une exploitation industrielle, commerciale, artisanale, agricole ou libérale
(RM
Baudot n° 12826, JO Sénat du 8 juin 2000, p. 2067).
30
Par ailleurs, il n'est pas nécessaire que les dettes soient liquides pour être déductibles. Il
suffit qu'elles existent dans leur principe encore que leur montant ne soit pas arrêté. Néanmoins, la déduction ne peut être effectivement opérée que lorsque le montant de la dette est définitivement
arrêté. Ainsi, une dette certaine dans son principe mais non encore définitivement fixée quant à son montant doit figurer dans la déclaration de succession pour mémoire. Elle sera admise en déduction
par voie de réclamation lorsque son montant sera définitivement fixé et les droits perçus en trop seront restituables dans le délai de répétition.
B. Cas particulier des dettes dont l'existence est incertaine
40
Les dettes dont l'existence est incertaine ne sont pas déductibles.
1. Dette soumise à une condition suspensive
50
La dette soumise à une condition suspensive n'est pas déductible à moins que la condition se
réalise entre le décès et la souscription de la déclaration. Si la réalisation se produit après la souscription de la déclaration, la dette sera admise en déduction par voie de réclamation et les
droits perçus seront restituables dans les délais de répétition.
2. Dette litigieuse
60
Les dettes litigieuses ne sont pas déductibles. Toutefois, si une reconnaissance judiciaire
intervient entre le décès et la date de souscription de la déclaration, la dette sera admise en déduction ; si la reconnaissance intervient postérieurement au dépôt de la déclaration, la déduction
pourra être admise par voie de réclamation et les droits perçus seront restituables dans le délai de répétition.
La dette fiscale établie par un redressement est incertaine lorsqu'elle est contestée par le
redevable, de sorte qu'elle ne peut être déduite de l'actif successoral aussi longtemps qu'elle reste litigieuse.
Une dette d'impôt sur le revenu mise à la charge du défunt par voie de proposition de
rectification avant son décès, mais contestée par le de cujus et ses ayants droit, est incertaine et ne peut être déduite de l'actif successoral aussi longtemps qu'elle reste litigieuse. Quand
l'existence de la dette est confirmée à l'issue du litige, la dette est admise en déduction. Par cet arrêt, la cour de cassation confirme la doctrine administrative exposée au regard des droits de
mutation par décès (Cass. com., arrêt du 16
novembre 1999, n° 97-10072).
3. Obligation de faire
70
L'obligation de faire ne constitue pas une dette déductible au sens de
l'article 768 du CGI qui ne concerne que les obligations de payer.
L'obligation de faire (code civil (C.
civ.), art. 1101) est celle qui, consistant dans l'accomplissement d'un fait, reste indéterminée dans son coût et ne nécessite, pour son extinction, le prélèvement d'aucune somme ou valeur sur
l'actif héréditaire.
Aussi, le montant indéterminé des travaux de ravalement enjoints par arrêté municipal ne
constitue pas une dette à la charge du défunt certaine au jour de l'ouverture de la succession
(Cass. com., arrêt du 23 février 1993, n°
91-10236).
4. Obligation éventuelle
80
Le cautionnement est une obligation éventuelle, insusceptible d'être admise en déduction.
Jusqu'à la défaillance du débiteur principal et la demande en paiement exercée par le créancier, la caution, serait-elle solidaire, n'est tenue, que d'une obligation éventuelle. En l'absence d'une
telle demande au jour de l'ouverture de la succession, le montant du cautionnement ne constitue pas une dette déductible de l'actif au sens de
l'article 768 du CGI.
À cet égard, la cour de cassation a jugé que le montant d'un cautionnement solidaire,
consenti par le défunt, qui n'a pas perdu son caractère d'obligation éventuelle au moment de l'ouverture de la succession ne constitue pas une dette certaine dont l'existence est justifiée au jour du
décès (Cass.com., arrêt du 4 mai 1993, n°
91-11488).
5. Dettes soumises à une condition résolutoire
90
Elles sont déductibles, sauf réclamation d'un complément de droit lorsque la
condition se réalise.
6. Dettes résultant d'un contrat conclu par le défunt antérieurement au décès et non affecté d'une condition suspensive
100
Elles sont déductibles dès l'instant où elles existent au jour du décès même
si leur exigibilité n'est pas intervenue à cette date.
Le cas jugé par la cour de cassation était le suivant :
Mme Z., héritière de Mme Y., avait fait figurer dans la déclaration de succession un
passif, arrêté à une somme correspondant au montant de marchés de réfection de biens immobiliers fondés sur des devis acceptés par Mme Y. et facturés définitivement après son décès par les
entrepreneurs.
Le tribunal a retenu que Mme Y. avait contracté l'obligation de payer le prix des ouvrages
convenus à forfait et que cette dette, née dès la conclusion du contrat, existait au jour de l'ouverture de la succession, encore qu'elle ne fût pas exigible à cette date en raison de l'inachèvement
des travaux, le contrat n'étant pas affecté d'une condition suspensive.
La cour a estimé qu'en décidant, par ces motifs, que le montant des devis litigieux
pouvaient être déduits de l'actif successoral, les juges du fond avaient fait une exacte application de l'article 768 du CGI
(Cass. com., arrêt du 2 décembre 1986, n°
84-17833).
7. Dette solidaire
110
En application de
l'article 1213 du code civil, l'obligation solidaire se divise, sauf prétentions et preuves contraires, par parts viriles entre les
codébiteurs.
Aussi, lorsqu'un emprunt a été contracté solidairement par le de cujus et son fils,
héritier, la fraction de la dette solidaire incombant de ce chef à l'héritier n'est pas déductible de l'actif successoral.
En conséquence, seule est admise, comme passif déductible, la moitié du prêt ainsi
contracté (Cass. com., arrêt du 4 mai 1993, n°
91-11488).
C. Exceptions : dettes nées postérieurement au décès et admises néanmoins en déduction
1. Frais funéraires
120
En droit civil, les frais funéraires sont des charges incombant aux seuls héritiers et, comme
tels, ne constituent pas une charge réelle de la succession. Toutefois, par dérogation à cette règle, les frais funéraires sont déduits de l'actif successoral pour un montant de 1 500 euros, et pour
la totalité de l'actif si celui-ci est inférieur à ce montant (CGI, art. 775). Par mesure de simplification, il s’agit d’une
déduction forfaitaire acquise au redevable sans justification.
Par frais funéraires, il faut entendre les frais assortis du privilège institué par le 2° de
l'article 2331 du code civil.
À titre d'exemple et sans que la liste ci-dessous soit limitative, il est admis que
constituent des frais funéraires :
- les frais d'inhumation et de la cérémonie qui l'accompagne ;
- les avis d'obsèques ;
- les billets d'invitation et de remerciements ;
- l'achat et la pose d'un emblème religieux sur la tombe ;
- l'acquisition d'une concession dans un cimetière ;
- la construction, l'ouverture et la fermeture d'un caveau ;
- les frais de transport du corps.
Mais sont exclus : les frais d'érection d'un monument funéraire, les frais de deuil et d'achat
de fleurs et couronnes.
2. Frais d'ouverture d'un testament olographe déposé chez un notaire après le décès
130
Sur ce point, il convient de se reporter au IV-B § 250.
3. Le droit temporaire au logement
140
L'article 59 de la loi n° 2006-1771 du
30 décembre 2006 de finances rectificative pour 2006 et
l'article 61 de la loi n° 2006-1771
ont transposé dans la loi la doctrine administrative applicable au conjoint survivant et étendu celle-ci au partenaire lié au défunt par un PACS en précisant, d’une part que la valeur du droit
temporaire au logement n’est pas soumise aux droits de succession et, d’autre part, que le montant des loyers ou de l’indemnité d’occupation qui doit lui être effectivement remboursé par la succession
est déductible de l’actif successoral.
Ainsi, le montant des loyers ou indemnité d’occupation effectivement remboursé par la
succession au conjoint survivant ou au partenaire lié au défunt par un PACS (C. civ., art. 515-6 et
C. civ., art. 763) peut être déduit de l’actif successoral, en application de
l’article 775 quater du CGI. La déduction de l’actif successoral concerne uniquement les loyers ou indemnités
d’occupation effectivement remboursés, à l’exclusion de toutes autres sommes, en particulier les charges locatives.
Cette disposition est applicable lorsque le droit temporaire au logement fait l’objet d’une
exécution en espèces, c'est-à-dire lorsque, à l’époque du décès, l’habitation était assurée au moyen d’un bail à loyer, ou lorsque le droit s’exerce en nature sur un logement détenu par le défunt en
indivision avec un tiers. En dehors de cette dernière hypothèse, lorsque le droit s’exerce en nature, aucune déduction n’est possible.
4. Frais de reconstitution des titres de propriété d'immeubles ou de droits immobiliers pour lesquels le droit de
propriété du défunt n'a pas été constaté avant son décès par un acte régulièrement transcrit ou publié
142
L'article 775
sexies du CGI tel qu'il résulte de
l'article
11 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 prévoit la possibilité de déduire de l'actif successoral, les dépenses de reconstitution des titres de propriété d'immeubles ou
de droits immobiliers pour lesquels le droit de propriété du défunt n'a pas été constaté avant son décès par un acte régulièrement transcrit ou publié, mises à la charge des héritiers par le notaire,
dans la limite de la valeur déclarée de ces biens, à la condition que les attestations notariées mentionnées au 3° de
l'article 28 du décret n° 55-22 du 4
janvier 1955 portant réforme de la publicité foncière, relatives à ces biens, soient publiées dans un délai de vingt-quatre mois à compter du décès.
Ces dispositions s'appliquent aux successions ouvertes à compter de la
publication au Journal officiel de la loi de finances pour 2014, soit le 30 décembre 2013.
Seuls les frais de reconstitution des titres de propriété mis à la charge des héritiers par
le notaire, c'est-à-dire supportés réellement et directement par les héritiers eux-mêmes, sont admis en déduction. Ainsi, les dépenses de reconstitution de titres de propriété qui sont, le cas
échéant, prises en charge par une personne ne figurant pas parmi les héritiers ou par une entité tierce (ex. : le groupement d'intérêt public pour la reconstitution des titres de propriété en Corse ou
GIRTEC) ne sont pas admises en déduction de l'actif successoral.
Par ailleurs, la déduction des frais de reconstitution de titres de propriété n'est admise
que sur justificatifs : elle est donc subordonnée à la production de pièces justificatives (factures, état de frais établi par le notaire, etc.) attestant de la nature et du montant des dépenses
supportées.
En vertu de l'article 2453 du code
civil, il est précisé que la date de publication des attestations notariées mentionnées au 3° de l'article 28 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière s'entend
de la date à laquelle elles sont déposées au service de publicité foncière, sauf dans l'hypothèse où le comptable public responsable du service chargé de la publicité foncière opposerait un refus de
dépôt ou un rejet de la formalité conformément aux cas prévus par les textes applicables en matière de publicité foncière.
L'acte de partage publié conformément aux dispositions du dernier alinéa de
l'article
29 du décret n° 55-22 tient lieu d'attestation notariée au sens de l'article 775 sexies du CGI.
L'inscription du droit de propriété du défunt au livre foncier des départements du Haut-Rhin,
du Bas-Rhin et de la Moselle, ou au livre foncier de Mayotte vaut, dans ces départements, publication des attestations notariées mentionnées au 3° de
l'article 28 du décret n°55-22 du 4
janvier 1955 portant réforme de la publicité foncière au sens de l'article 775 sexiesdu CGI.
144
L'article 29 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière
et le 3° de l'article 28 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière prescrivent par voie d'attestation de toute transmission ou constitution de droits réels
immobiliers.
Ainsi, les attestations notariées visées au I-C-4 § 142 dont la publication
dans les vingt-quatre mois du décès conditionne l'admission en déduction des dépenses de reconstitution des titres de propriété des biens concernés, doivent notamment comporter :
- les désignations cadastrales des immeubles ou droits réels immobiliers ;
- les identifications du défunt, de ses héritiers ;
- l'effet relatif visé à
l'article
3 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière, c'est-à-dire l'origine de la propriété : la règle de l'effet relatif consiste à établir un lien à travers la chaîne
de publications entre les formalités successives.
145
Lorsque toutes les conditions sont respectées, les frais de reconstitution des titres de
propriété sont admis en déduction pour leur montant réel dans la limite de la valeur déclarée des immeubles ou droits immobiliers concernés.
147
Les frais de reconstitution déductibles comprennent toutes les dépenses concourant à la
reconstitution des titres de propriété des immeubles ou droits immobiliers effectivement supportées par les héritiers. Il peut par exemple s'agir de dépenses afférentes à des recherches généalogiques,
de frais de reconstitution cadastrale (appel à des géomètres spécialisés) ou de frais d'attestation notariée. En revanche, les frais de notoriété, de dépôt de testament ou de délivrance de legs ne
sont pas déductibles.
II. La dette dont la déduction est demandée ne doit pas être formellement exclue par la loi
150
Sur ce point, il convient de se reporter au
BOI-ENR-DMTG-10-40-20-20.
III. La dette doit être justifiée
160
L'existence de la dette doit être prouvée par les modes de preuve compatibles avec la
procédure écrite c'est-à-dire par des actes ou écrits ou encore par des présomptions suffisamment graves, précises et concordantes (BOI-ENR-DMTG-10-40-20-30).
La cour de cassation a jugé que la justification des dettes, prévue à
l'article 768 du CGI par tous modes de preuve compatibles avec la procédure écrite, peut résulter d'une transaction mettant fin à
une procédure diligentée à l'encontre du défunt ; la circonstance que la transaction ait été acceptée après le décès par l'héritier en cette qualité n'étant pas de nature à s'opposer à la
déductibilité de la dette dès lors que l'héritier investi de la saisine est substitué à son auteur au jour du décès de celui-ci
(Cass. com., arrêt du 3 décembre 1991, n°
89-20533).
La preuve par témoignage ou l'aveu des héritiers est exclue. Notamment, l'aveu des héritiers
rapporté dans les énonciations d'un inventaire ou d'un acte de liquidation ou de partage ne peut être retenu. De même, ne sont pas admises les dettes qui ne sont justifiées que par un commencement de
preuve par écrit, à moins que ce commencement de preuve par écrit ne soit corroboré par d'autres présomptions suffisamment probantes.
Le titre de la dette peut être postérieur au décès. La preuve que cette dette est antérieure
au décès peut être établie par tous autres documents.
IV. Applications diverses
A. Impôts
1. Impôts non consécutifs à un contrôle fiscal
170
Les impôts dus par le défunt, même mis en recouvrement postérieurement au décès, sont
déductibles dans les conditions ordinaires.
Toutefois, certains impôts, bien que dus en partie pour une période postérieure au décès, sont
déductibles en totalité.
Il en est ainsi de la taxe d'habitation due au titre de l'année du décès, de la taxe foncière
et des taxes assimilées (sauf pour ces dernières à porter à l'actif celles qui sont récupérables sur les occupants de l'immeuble), de la taxe d'apprentissage, de la contribution économique
territoriale et de la cotisation sur la valeur ajoutée des entreprises sous certaines conditions.
L'impôt sur le revenu dû par les héritiers du chef du défunt ne peut être déduit de l'actif
successoral avant publication du rôle. Mais ce passif peut être déduit par voie de réclamation lorsque son montant est connu, c'est-à-dire après publication du rôle qui constitue le titre même de la
dette d'impôt et les droits de succession payés en trop sont restituables dans le délai de réclamation.
180
Dès lors que le décès du titulaire entraîne la clôture du plan d'épargne en actions et l'exigibilité
des prélèvements sociaux dus à raison d'opérations réalisées depuis l'ouverture du compte jusqu'au décès, il est admis que le montant de ces prélèvements soit déduit de l'actif successoral existant au
jour du décès. Dans l'hypothèse où le montant de ces prélèvements n'est pas définitivement arrêté au jour de la souscription de la déclaration de succession, la dette sera admise en déduction par voie
de réclamation et les droits perçus seront restituables dans les délais de répétition (RM Michel n° 35835, JO AN du 7 février 2000,
p. 864 ).
190
Par un
arrêt du 25 janvier 2005, n° 03-13985, la Cour
de cassation pose le principe selon lequel la dette fiscale résultant d’une plus-value sur biens non amortissables bénéficiant du report d’imposition prévu à
l’article 151 octies du CGI n’est pas une dette certaine à la charge du défunt, déductible de l’actif successoral au
regard de l’article 768 du CGI, lorsque les héritiers ont choisi le maintien du report d’imposition. Dans ce cas l’imposition de
la plus-value constitue une dette personnelle des héritiers qu’ils auront à acquitter lors d’une cession future des actions recueillies.
200
A l’inverse, il convient de considérer que la dette afférente à la plus-value pour laquelle
les héritiers ont renoncé à opter pour le maintien du report d’imposition pour lui préférer l’imposition immédiate est déductible, au jour du décès, de l’actif successoral
(Cass. com., arrêt du 25 janvier 2005, n°
03-13985).
210
En application des dispositions de
l’article 768 du CGI, seules sont admises au titre du passif successoral les dettes certaines à la charge personnelle du défunt
au jour du décès et dont l’existence est prouvée. En matière de dettes successorales définitivement arrêtées par voie de transaction postérieurement au décès, la cour de cassation rappelle,
conformément à une jurisprudence constante
(Cass. com., arrêt du 3 décembre 1991, n°
89-20533 ; Cass. com., arrêt du 16 mai 1995,
n° 92-20658), que seule doit être déduite de l’actif imposable la somme contradictoirement et définitivement arrêtée avec le créancier par voie transactionnelle.
2. Rappels d'impôts consécutifs à un contrôle fiscal
220
En cas de décès d'un époux commun en biens, le montant des rappels d'impôts consécutifs à une
vérification au titre des exercices antérieurs au décès et afférents à un fonds de commerce dépendant de la communauté constitue un passif de communauté déductible de l'actif successoral, à
concurrence de la part contributive de l'époux décédé, c'est-à-dire la moitié, à défaut de stipulation contraire du contrat de mariage.
230
Le supplément de droits d'enregistrement consécutif à un rehaussement de la valeur déclarée
d'un bien ayant fait l'objet d'une donation, réclamé par l'administration après le décès du donateur, ne peut être inscrit au passif de la succession du donateur, dès lors qu'il n'est pas établi que,
si le donateur a effectivement payé la totalité des droits de donation lors de l'acte, il ait entendu payer des compléments de droits
(Cass. com., arrêt du 12 novembre 1996, n°
94-20095).
Au cas d'espèce, la déduction, de l'actif successoral, de droits de donation
supplémentaires réclamés par l'administration après le décès du donateur était demandée par ses héritiers. Le donateur avait, en effet, acquitté les droits initiaux lors de l'enregistrement de l'acte
de donation, en se substituant ainsi aux donataires comme la doctrine administrative lui en laissait la possibilité (RM Du Luart n°
08078, JO Sénat du 10 décembre 1987, p. 1936).
Cet arrêt précise qu'une telle dette ne saurait être considérée comme étant à la charge du
défunt au jour de son décès, et donc imputable sur l'actif successoral, s'il n'est pas prouvé que le de cujus ait eu, lors de la rédaction de l'acte de donation, l'intention d'acquitter, non seulement
les droits dus tels qu'ils résultaient de l'acte lui-même, mais aussi les éventuels compléments de droits.
Il résulte des dispositions de
l'article 1712 du CGI que cette preuve ne peut ressortir que des stipulations de l'acte lui-même. Elle n'est pas établie par le
simple fait que les droits initiaux aient été acquittés par le donateur en lieu et place des donataires.
3. Droits de succession
240
Conformément aux dispositions de
l'article 768 du CGI (cf. § 1 et suiv.), les droits de succession qui ne prennent naissance qu'après le décès
ne sont pas déductibles. Il en est ainsi même pour les droits grevant les legs particuliers exempts de tous frais et droits dont la charge doit être supportée par l'héritier ou le légataire universel.
Il résulte d'une jurisprudence constante, que la clause d'un testament prévoyant, en application des dispositions de l'article 1016 du code civil, que le legs sera payé
net de frais et droits n'a d'effet qu'entre les parties et ne saurait être opposée à l'administration.
B. Frais de testament
250
La déduction des frais de testament est admise non seulement pour ceux exposés avant le décès
(frais de rédaction d'un testament authentique), mais aussi pour ceux nés après le décès tels les frais d'ouverture d'un testament olographe déposé chez un notaire même après le décès.
Ces frais sont à imputer sur les legs à proportion de la part supportée par chacun des
légataires à moins qu'ils n'aient été mis à la charge des héritiers par le testateur, auquel cas la déduction est opérée sur l'actif brut revenant à ceux-ci.
La même solution est applicable aux frais des donations entre époux.
C. Rémunération du mandataire à titre posthume
260
L'article 775
quinquies du CGI prévoit que la rémunération du mandataire à titre posthume est, sous certaines conditions, déductible de l'actif successoral pour le calcul des droits de succession.
270
La rémunération versée au mandataire à titre posthume est déductible de l'actif successoral :
- sous réserve d'avoir été déterminée de manière définitive dans les six mois
du décès ;
- et dans la limite de 0,5 % de l'actif successoral géré, sans que le montant
déductible puisse excéder 10 000 €.
Ce plafond en valeur absolue trouve donc à s'appliquer lorsque l'actif
successoral géré est supérieur à deux millions d'euros.
280
L'obligation de déterminer de manière définitive, dans les six mois suivant le décès, le
montant de la rémunération du mandataire à titre posthume signifie que ce montant doit être fixé lors du dépôt de la déclaration de succession.
Toutefois, il est précisé qu'en cas de révision
(C. civ., art. 812-3) ou de restitution de la rémunération (C. civ., art.
812-5), les héritiers doivent déposer une déclaration rectificative.
290
Par actif successoral géré, il convient d'entendre l'actif par lequel le défunt a donné
mandat au mandataire à titre posthume, en vertu des dispositions de l'article 812 du code civil.
Le mandataire à titre posthume peut en effet voir son mandat limité à une partie du
patrimoine successoral.
300
Exemple :
M. X, âgé de plus de soixante-dix ans, dirige un groupe B qu'il détient à 70 %. Le 2 février N,
il donne mandat à son collaborateur qui est également associé du groupe de gérer le groupe après son décès.
Ce mandat est donné pour une durée de deux ans.
La rémunération prévue correspond à 20 % des dividendes versés.
Le 2 janvier N+1, M. X décède et laisse pour seuls héritiers deux enfants mineurs.
Le mandat prend donc effet à compter du 2 janvier N+1.
Les héritiers souhaitent déduire la rémunération de ce mandataire de leur déclaration de
succession.
Hypothèse 1 :
- rémunération prévue pour le mandataire = 5 000 € ;
- rémunération maximale déductible = 2 000 000 € (valeur de l'actif du groupe) x 0,5 % =
10 000 €.
Les héritiers pourront déduire l'intégralité de la rémunération du mandataire, puisque celle-ci
est inférieure à la fois à 0,5 % de l'actif successoral géré et à la limite en valeur absolue de 10 000 €.
Hypothèse 2 :
- rémunération reçue par le mandataire = 15 000 € ;
- rémunération maximale déductible = 4 000 000 € (valeur de l'actif du groupe) x 0,5 % =
20 000 €.
La rémunération est inférieure à 0,5 % de l'actif successoral géré mais supérieure à la limite
en valeur absolue de 10 000 €. La déduction sera donc limitée à 10 000 €.
310
La présentation du mandat à effet posthume à la formalité de l'enregistrement reste soumise
à la perception du droit fixe de 125 € prévu à l'article 680 du CGI.
D. Opérations de bourse
320
Si les opérations au comptant ne soulèvent pas de difficultés particulières, il est précisé
que dans les opérations à terme, l'acquéreur est réputé immédiatement propriétaire des valeurs acquises et débiteur à l'échéance de leur prix.
Ce prix constitue un passif de la succession si le décès du donneur d'ordre intervient avant
le terme. En contrepartie, l'actif comprend les titres et les fonds destinés au paiement de ces derniers, fussent-ils bloqués au compte du défunt par la banque intermédiaire ou déposés auprès d'un
prestataire de service d'investissement.
E. Remboursement par la succession des prestations de maladie versées, après le décès, par la Caisse de mutualité sociale
agricole
330
Est déductible de l'actif, pour le calcul des droits de mutation par décès, la somme
réclamée à la succession par la Caisse de la mutualité sociale agricole au titre des prestations pour maladie versées, après le décès, à un employé du de cujus, lorsque ce remboursement est exigé,
conformément aux dispositions de l'article 13 du
décret n° 50-444 du 20 avril 1950, en raison du défaut de paiement, par le défunt, des cotisations dont il était redevable en sa qualité d'employeur
(Cass. com., arrêt du 14 février 1972, n°
69-12736).
F. Dettes à l'égard des personnes domiciliées à l'étranger et soumises à un régime fiscal privilégié
340
Les dispositions de
l'article 238 A du CGI selon lesquelles « les intérêts, arrérages et autres produits des obligations, créances, dépôts et
cautionnements, les redevances de cession ou concession de licences d'exploitation, de brevets d'invention, de marques de fabrique, procédés ou formules de fabrication et autres droits analogues ou
les rémunérations de services, payés ou dus par une personne physique ou morale domiciliée ou établie en France à des personnes physiques ou morales qui sont domiciliées ou établies dans un État
étranger ou un territoire situé hors de France et y sont soumises à un régime fiscal privilégié, ne sont admis comme charges déductibles pour l'établissement de l'impôt que si le débiteur apporte la
preuve que les dépenses correspondent à des opérations réelles et qu'elles ne présentent pas un caractère anormal ou exagéré » sont applicables en matière de droits de mutation par décès lorsqu'il
s'agit de déterminer le passif successoral déductible.
G. Frais occasionnés par la déclaration d'absence
350
Dans le cas de la succession d'un absent, les frais occasionnés par la déclaration d'absence
ne constituent pas des dettes déductibles.
H. Emprunt contracté par le défunt, garanti par un contrat d'assurance sur la vie
360
Lorsqu'une personne contracte un emprunt hypothécaire dont le remboursement est garanti
par un contrat d'assurance sur la vie, la désignation, comme bénéficiaire du capital décès, du porteur de la grosse, comporte désignation d'un bénéficiaire déterminé. Il n'y a donc pas lieu de tenir
compte, pour établir la consistance active et passive de la succession de l'emprunteur, tant du capital décès versé par l'assureur au porteur de la grosse que du montant de la dette garantie par le
contrat d'assurance (Cass. com., arrêt du 14
février 1972, n° 69-12736).
I. Dettes de communauté
370
Elles ne sont déductibles de la succession de l'époux prédécédé que jusqu'à concurrence de
la part contributive de ce dernier, déterminée d'après les règles du droit civil.
J. Créance de participation du conjoint survivant marié sous le régime de la participation aux acquêts
380
La créance de participation à la charge de la succession et au profit du conjoint survivant
marié sous le régime de la participation aux acquêts peut être admise en déduction de l'actif successoral laissé par le conjoint prédécédé pour la liquidation des droits de mutation par décès. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTG-10-40-20-10 | https://bofip.impots.gouv.fr/bofip/3452-PGP.html/identifiant=BOI-ENR-DMTG-10-40-20-10-20141030 | 2014-10-30 00:00:00 | e7929f357946640835c6ff276b996ef8a53cf625c67c69db55eb2561d8343176 | [
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] |
1
Dès lors qu'elles ne répondent pas aux conditions posées pour entrer dans le champ d'application
de la taxe (cf. BOI-TCAS-ASSUR-10-10), certaines conventions sont passibles des droits d'enregistrement selon le tarif qui leur sont propres.
I. Dispositions indépendantes
10
La taxe sur les conventions d'assurances ne représente que les droits d'enregistrement établis
sur les contrats d'assurances et tous les actes ayant exclusivement pour objet la formation, la modification ou la résiliation amiable de ces contrats. Lorsqu'une police contient des dispositions
indépendantes de ces conventions, la dispense du droit d'enregistrement ne peut s'étendre à ces dispositions qui doivent être taxées aux tarifs qui leur sont propres.
II. Cession de police
20
La cession de police est un acte passé avec une personne autre que l'assureur et placé, dès
lors, hors du champ d'application de la taxe.
Elle ne doit pas être confondue avec l'avenant constatant le changement de bénéficiaire de
l'assurance. Dans ce dernier cas, il s'agit d'une simple modification de la police, couverte par la taxe (cf.
BOI-TCAS-ASSUR-10-20).
Les divers cas de cession de police sont les suivants :
A. Cession d'une police réalisée
30
La cession d'une police réalisée, c'est-à-dire consentie après l'expiration du terme de
l'assurance et le paiement complet des primes convenues, a le caractère d'une cession de créance ou d'une cession de rente suivant la nature de la prestation promise par l'assureur. L'acte, qui n'est
pas soumis obligatoirement à la formalité, s'il est sous seing privé, ne peut, en toute hypothèse, donner ouverture qu'au droit fixe des actes innomés
(CGI, art. 680).
B. Cession à titre onéreux d'une police en cours
40
La cession du bénéfice d'une assurance, alors que le cédant s'engage à continuer lui-même le
paiement des primes exigibles, porte sur la somme ou la rente promise par l'assureur, alors même que, d'après la police, cette somme ou cette rente devrait, à défaut de paiement de primes à échoir,
subir une réduction proportionnelle. Le droit fixe d'enregistrement est seul dû si l'acte est présenté volontairement à la formalité ou soumis obligatoirement à celle-ci en raison de sa forme, quel
que soit le prix de la cession, la réduction stipulée n'étant que la conséquence de la réalisation partielle d'une condition résolutoire sans influence sur la perception.
50
Si, au moment de la cession, la police a une valeur de rachat, et que le cessionnaire s'engage
à payer les primes à échoir, la cession a pour objet la “ réserve ” c'est-à-dire la valeur actuelle de l'assurance entre les mains du cédant, qui peut être réalisée immédiatement, soit par voie de
rachat de la police, soit en l'affectant comme prix unique à l'acquisition de la valeur de réduction. Seul le droit fixe des actes innomés peut être exigé sur cette cession de créance.
60
Si, lors de la cession, la police n'a pas encore de valeur de rachat et que le cédant ne
s'oblige pas à payer les primes à échoir, seul le droit fixe des actes innomés peut être exigé.
C. Cession à titre gratuit d'une police en cours
70
La cession à titre gratuit d'une police en cours s'analyse le plus souvent en une libéralité
passible du droit de donation d'après le tarif prévu pour le degré de parenté entre le cédant et le cessionnaire.
D. Cession en gage
80
La simple cession en gage ou en nantissement n'emporte pas transmission de propriété et ne
peut donner, en général, ouverture qu'au droit fixe. | Bulletin officiel des finances publiques - impôts | BOI-TCAS-ASSUR-10-30 | https://bofip.impots.gouv.fr/bofip/3502-PGP.html/identifiant=BOI-TCAS-ASSUR-10-30-20120912 | 2012-09-12 00:00:00 | 4736a5deecfe34af2c3f16b356b9a05a59a43f36898aac449a110401c36f1e0d | [
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] |
Actualité liée : 10/06/2020 : IS
- Aménagement de la trajectoire de baisse du taux normal de l’impôt sur les sociétés des grandes entreprises (loi n° 2019-759 du 24 juillet 2019 portant création d'une taxe sur les services numériques
et modification de la trajectoire de baisse de l'impôt sur les sociétés, art. 4 et loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, art. 39)
I. Personnes morales concernées
1
En principe, toutes les sociétés ou personnes morales soumises à l'impôt sur les sociétés (IS),
soit de droit, soit en raison de leur option, sont assujetties au versement spontané de cet impôt dans les conditions prévues par
l'article 1668 du code général des impôts (CGI).
Il en est de même pour les sociétés qui, ayant leur siège à l'étranger sont néanmoins passibles
de l'IS en France en application de la règle de territorialité posée à l'article 209 du CGI.
Sous réserve des dispositions particulières visées au I § 10, toutes les
collectivités redevables de l'IS sont tenues, dans les conditions fixées par l'article 1668 du CGI, et de l'article 358
de l'annexe III au CGI à l'article 360 bis de l'annexe III au CGI d'effectuer de leur propre initiative :
- le versement régulier d'acomptes au cours de chaque exercice ou période d'imposition ;
- le paiement du solde de l'impôt liquidé à raison des résultats de la période visée par cette
déclaration.
10
Le 1 de l'article 1668 du CGI dispense expressément de l'obligation des versements spontanés
d'acomptes les établissements publics, associations et collectivités visés au 5 de l'article 206 du CGI qui sont soumis à l'IS
aux taux réduits prévus à l'article 219 bis du CGI à raison de leurs revenus fonciers, de leurs bénéfices agricoles ainsi
que de certains de leurs revenus mobiliers.
Toutefois, ces collectivités restent assujetties à l'IS d'après les règles et selon le taux de
droit commun si leur revenu ou bénéfice se rattache à une activité lucrative.
Cette décision entraîne les conséquences suivantes :
- si les collectivités en cause ne sont imposées qu'au titre du 5 de l'article 206 du CGI,
c'est-à-dire exclusivement au taux réduit, l'impôt sur les sociétés dont elles sont redevables est acquitté spontanément en une seule fois lors du dépôt de la déclaration de résultat. Dans ce cas,
l'impôt est calculé aux taux réduits prévus par l'article 219 bis du CGI.
- si ces collectivités relèvent, eu égard à la nature de leurs activités, à la fois du régime
de droit commun et du régime spécial, elles sont passibles de deux impositions distinctes :
- les bénéfices et revenus taxables au taux normal donnent lieu au versement spontané des
acomptes et du solde de liquidation,
- les bénéfices et revenus taxables au taux réduit sont exclus du régime des acomptes et
l'impôt correspondant est acquitté spontanément lors du dépôt de la déclaration de résultat n°
2070-SD (CERFA n° 11094), disponible sur le site www.impots.gouv.fr,
auprès du comptable de la direction générale des finances publiques (DGFiP) du lieu de dépôt de la déclaration conformément aux dispositions de
l'article 362 de l'annexe III au CGI.
Bien entendu, les collectivités de l'espèce uniquement passibles de l'IS aux conditions et
taux de droit commun doivent acquitter l'impôt, suivant le mode de recouvrement propre à cet impôt.
Remarque : Le régime fiscal des collectivités visées au 5 de l'article 206 du
CGI, fait l'objet de développements dans le BOI-IS-CHAMP-10-50-10-40.
20
Le 2° du 6 de l'article 206 du CGI prévoit que lorsqu'elles n'exercent aucune activité
bancaire pour leur propre compte ou aucune activité rémunérée d'intermédiaire financier, les caisses locales de crédit agricole mutuel affiliées aux caisses régionales mentionnées à
l'article L. 512-21 du code monétaire et financier sont redevables de l'IS dans les conditions prévues au 5 de l'article
206 du CGI et à l'article 219 bis du CGI.
Par suite, l'impôt dû par ces sociétés est acquitté spontanément dans les conditions fixées
par l'article 362 de l'annexe III au CGI.
(30)
II. Calendrier de versement et calcul des acomptes d'impôt sur les sociétés
A. Époque et nombre de versements des acomptes d'impôt sur les sociétés
40
Conformément à
l'article 1668 du CGI et aux dispositions de
l'article 358 de l'annexe III au CGI à
l'article 360 bis de l'annexe III au CGI, les entreprises redevables de l'IS doivent verser quatre acomptes au
cours de l'exercice et procéder à leur régularisation qui intervient au plus tard le 15 du quatrième mois qui suit la clôture de l'exercice.
Les sociétés dont le dernier exercice clos fait apparaître un bénéfice imposable sont tenues
de verser ces acomptes provisionnels. En revanche, lorsque cet exercice ne comporte pas de bénéfice imposable, aucun acompte ne doit être versé au titre du nouvel exercice.
Les acomptes afférents à un exercice -ou à une période d'imposition- donné sont calculés par
la société et leur montant est versé par elle, sans avis d'imposition de l'administration, à la caisse du comptable de la DGFiP du lieu d'imposition (CGI, ann. III, art. 358).
L'impôt sur les sociétés est établi, en règle générale, au lieu du principal établissement.
50
En application de l'article 1668 du CGI, l’impôt sur les sociétés donne lieu au versement
d’acomptes trimestriels déterminés à partir des résultats du dernier exercice clos. L’article 359 de l’annexe III au
CGI précise que les acomptes sont calculés sur la base des résultats du dernier exercice clos à la date de leur échéance et dont le délai de déclaration est expiré. Toutefois, le premier acompte
est calculé sur la base de l’avant dernier exercice clos. Il fait l'objet d'une régularisation lors du versement de l'acompte suivant.
Des règles particulières sont prévues pour le calcul du dernier acompte des grandes
entreprises (II-B-1-c § 150 à 340).
Le paiement des acomptes d’IS doit être effectué au plus tard les 15 mars, 15 juin, 15
septembre et 15 décembre de chaque année.
L'article 360 bis de l’annexe III au CGI fixe, dans le tableau reproduit au II-A §
60, les dates limites de paiement des versements d’acomptes de l’IS en fonction des dates de clôture des exercices.
60
Date de clôture comprise entre
1er acompte
2ème acompte
3ème acompte
4ème acompte
le 20 novembre et le 19 février inclus
15 mars
15 juin
15 septembre
15 décembre
le 20 février et le 19 mai inclus
15 juin
15 septembre
15 décembre
15 mars
le 20 mai et le 19 août inclus
15 septembre
15 décembre
15 mars
15 juin
le 20 août et le 19 novembre inclus
15 décembre
15 mars
15 juin
15 septembre
Date limite de paiement selon date de clôture
Le nombre d'acomptes à verser au titre de chaque exercice social est, en principe, de quatre
(CGI, art. 1668). Lorsque la durée de l’exercice d’une société est inférieure ou supérieure à douze mois, le nombre d’acomptes à verser au titre de cet exercice est égal au nombre d’échéances
trimestrielles comprises dans la durée de l’exercice ou de la période d’imposition. Les acomptes sont calculés sur la base des bénéfices rapportés à une période de douze mois (CGI, ann. III, art.
359).
70
Ainsi, lorsqu'une société fixe la durée d'un exercice à neuf mois (1er mars - 30
novembre), elle doit verser au titre de cet exercice, trois acomptes exigibles respectivement les 15 juin, 15 septembre et 15 décembre.
Le nombre d'acomptes peut exceptionnellement être porté à huit, par l'effet d'un changement de
la date de clôture de l'exercice. Telle serait la situation d'une société qui, ayant arrêté ses écritures le 31 janvier d'une année, ne clôturerait le nouvel exercice que le 31 décembre de l'année
suivante. Les résultats de l'exercice clos le 31 janvier serviraient ainsi de référence à huit acomptes, dont le premier serait celui du 15 mars de la première année du nouvel exercice et le dernier,
celui du 15 décembre de la deuxième année de cet exercice.
Il est précisé que le versement du solde de l'IS est effectué au plus tard le 15 du quatrième
mois qui suit la clôture de l’exercice ou si aucun exercice n’est clos en cours d’année, le 15 mai de l’année suivante.
80
En application de
l'article 1668 D du CGI, les dates de versement définis au II-A § 40 à 70 s'appliquent aux quatre versements
anticipés et au solde de contribution sociale sur l'IS prévue par l'article 235 ter ZC du CGI. Cette contribution fait
l'objet d'une étude d'ensemble au BOI-IS-AUT-10.
En application de
l'article 376 de l'annexe III au CGI, l'acompte de contribution sur les revenus locatifs (CRL) est calculé par
l'entreprise et acquitté spontanément lors du versement du quatrième acompte d'IS. Le solde de CRL est réglé au plus tard lors du versement du solde d'IS. Cette contribution fait l'objet d'une étude
d'ensemble au BOI-RFPI-CTRL-20.
B. Calcul du montant des acomptes d'impôt sur les sociétés
90
L'article 1668 du
CGI et l'article 359 de l'annexe III au CGI précisent les modalités de calcul et de recouvrement des acomptes
d'IS.
1. Bénéfice de référence servant au calcul du montant des acomptes
a. Cas général
100
Conformément aux deuxième et quatrième alinéas du I de
l'article 359 de l'annexe III au CGI, les résultats servant de base au calcul des acomptes restent ceux réalisés au
titre de l’exercice ou de la période d’imposition précédant celui au titre duquel les acomptes sont dus, éventuellement ajustés prorata temporis lorsque la durée de l’exercice ou de la période
d’imposition de référence est différente de douze mois. L’acompte exigible entre la date de clôture de cet exercice ou de fin de cette période d’imposition et la date limite de dépôt de la déclaration
de résultat correspondante est calculé, provisoirement, par référence au dernier exercice ou période d’imposition dont les résultats sont connus puis régularisé à la date de paiement de l’acompte
suivant au vu des résultats de l’exercice ou de la période d’imposition précédente.
Pour chaque exercice, le premier acompte est celui dont l'échéance est comprise entre la date
de clôture de l'exercice précédent et l'expiration du délai de déclaration fixé au deuxième alinéa du 1 de l'article 223 du CGI
; par suite, pour les sociétés dont l'exercice coïncide avec l'année civile, le premier acompte est celui qui est exigible le 15 mars.
110
En application du 1 de
l'article 1668 du CGI, le montant global des acomptes est égal à un montant d'IS calculé :
- sur le résultat imposé au taux fixé au deuxième alinéa du I de
l'article 219 du CGI ;
- sur le résultat imposé au taux fixé au b du I de l'article 219 du CGI ;
- sur le résultat imposé au taux fixé au c du I de l'article 219 du CGI ;
Remarque : Les dispositions du c du I de l'article 219 du CGI sont abrogées
pour les exercices ouverts à compter du 1er janvier 2020.
- et sur le résultat net de la cession, de la concession ou de la sous-concession de brevets
et actifs incorporels assimilés déterminé en application de l'article 238 du CGI et taxé au taux fixé au deuxième alinéa du a
du I de l'article 219 du CGI du dernier exercice.
Le montant ainsi obtenu s'entend avant imputation des crédits d'impôt, sous réserve de la solution exprimée pour les
sociétés dont les bénéfices sont constitués en totalité ou en partie par des revenus de valeurs mobilières, ou de l'excédent de versement du précédent exercice.
Chacun des quatre acomptes dus au titre de l'exercice est égal au quart de ce montant conformément au 1 de l'article 359
de l'annexe III au CGI.
En conséquence, les entreprises doivent calculer leurs acomptes dus au titre d'un exercice ouvert en année N en
appliquant les taux fixés à l’article 219 du CGI applicables au titre de cet exercice.
Exemple : Pour les acomptes dus au titre des exercices ouverts du 1er
janvier au 31 décembre 2020, les entreprises dont le bénéfice est imposé au taux de 28 % doivent calculer leurs acomptes dus en appliquant le taux de 7 % au résultat réalisé au titre de l’exercice
précédant.
Les acomptes sont arrondis à l'euro le plus proche. La fraction d'euro égale à 0,50 compte pour un conformément au
deuxième alinéa de l'article 1668 du CGI.
Les créances nées du report en arrière des déficits et les réductions et crédits d’impôt reportables, qui n’ont pas pu
être imputés en totalité sur le solde de l’IS dû au titre du dernier exercice clos, peuvent s’imputer sur les acomptes d’IS dû au titre de l’exercice suivant.
b. Règles particulières concernant le calcul du premier acompte
120
Le troisième alinéa du 1 de
l'article 359 de l'annexe IIII au CGI prévoit que le premier acompte est calculé sur une base différente de celle des
acomptes suivants afférents au même exercice.
En effet, le premier acompte d'un exercice, qui est celui dont l'échéance suit immédiatement
la clôture de l'exercice précédent, devient exigible avant l'expiration du délai de trois mois prévu par l'article 223 du CGI
pour la déclaration des résultats de cet exercice. Dès lors, le montant des bénéfices imposables de l'exercice de référence, qui doit normalement servir de base au calcul des acomptes, n'est pas
encore connu à la date d'exigibilité du premier acompte.
Dans ces conditions, le premier acompte à payer au titre d'un exercice déterminé est
provisoirement calculé sur la base des bénéfices du dernier exercice pour lequel le délai de déclaration est expiré ou, en l'absence d'exercice clos en cours d'année, de la dernière période
d'imposition.
Le premier acompte d'un exercice est donc calculé en fonction des bénéfices de l'avant-dernier
exercice. Il est ainsi, en principe, égal au dernier acompte échu au cours de l'exercice précédent, si celui-ci a comporté au moins quatre acomptes.
Le montant de ce premier acompte est ensuite régularisé à l'échéance du deuxième acompte, sur
la base des résultats du dernier exercice -ou de la dernière période d'imposition- tels qu'ils sont accusés par la déclaration de la société. Selon que le montant provisoirement calculé, et versé, du
premier acompte est inférieur ou supérieur au montant définitif de l'acompte, le versement à effectuer au titre du deuxième acompte est majoré ou réduit à due concurrence.
130
Les sociétés dont l'avant-dernier exercice s'est soldé par un déficit mais dont le dernier
exercice fait apparaître un bénéfice acquittent le premier acompte en même temps que le deuxième.
140
En revanche, les sociétés dont le dernier exercice est présumé déficitaire, alors que
l'exercice précédent a accusé un bénéfice, peuvent être dispensées de verser le premier acompte.
c. Modalités particulières de détermination du dernier acompte dû par les grandes entreprises
150
Les cinquième à neuvième alinéas du 1 de
l'article 1668 du CGI prévoient un dispositif particulier de calcul du dernier acompte à verser au titre d'un exercice par les
grandes entreprises.
1° Entreprises concernées
160
Doivent déterminer le montant de leur dernier acompte d’IS en fonction du résultat
prévisionnel de l’exercice en cours et non du résultat du dernier exercice clos, les sociétés (ou sociétés mères d’un groupe fiscal au sens des
articles 223 A et suivants du CGI) dont le chiffre d'affaires de l'entreprise (ou la somme des chiffres d'affaires des
sociétés membres du groupe) au titre du dernier exercice clos, ou de la dernière période d'imposition arrêtée, atteint au moins 250 millions d'euros.
2° Condition tenant au chiffre d’affaires
170
Ces dispositions prévues par les cinquième à neuvième alinéas du 1 de
l'article 1668 du CGI s’appliquent aux entreprises ayant réalisé un chiffre d’affaires au titre du dernier exercice clos ou de
la dernière période d’imposition d’au moins 250 millions d’euros.
a° Chiffre d'affaires à retenir
180
Le chiffre d'affaires s'entend du montant hors taxes des recettes réalisées par le redevable
dans l'accomplissement de son activité professionnelle normale et courante. Il n'est pas tenu compte des produits financiers, sauf dans les cas où la réglementation particulière propre à certains
secteurs d'activité le prévoit, ni des recettes revêtant un caractère exceptionnel, telles que les produits provenant de la cession d'éléments de l'actif immobilisé. Il est précisé que les dividendes
reçus par les redevables dont l'activité consiste en la gestion de leur patrimoine mobilier ne sont pas pris en compte pour la détermination de leur chiffre d'affaires.
Les refacturations de frais effectuées entre sociétés ne sont pas prises en compte pour
l'appréciation du chiffre d'affaires lorsqu'elles présentent le caractère de débours au sens du 2° du II de l'article 267 du
CGI.
190
Il convient de retenir le chiffre d'affaires qui se rattache aux bénéfices soumis en France à
l'IS conformément à l'article 209 du CGI. Ainsi le chiffre d'affaires des sociétés dont l'activité est exercée à la fois en
France et hors de France doit être ventilé selon les règles de territorialité de l'IS, découlant de l'article 209 du CGI, pour ne retenir que la part de celui-ci réalisée en France.
En pratique, il s'agit du chiffre d'affaires déterminé d'après les renseignements mentionnés à
l'article 38 terdecies A de l'annexe III au CGI et à
l'article 38 quaterdecies de l'annexe III au CGI.
200
Le chiffre d’affaires ainsi défini à retenir pour l’appréciation de ce seuil est celui réalisé
au titre de l’exercice clos ou de la période d’imposition arrêtée précédant l’exercice au titre duquel le dernier acompte visé par les présentes dispositions est dû.
b° Cas particulier de la société mère d'un groupe fiscal
210
Pour ce cas particulier, il convient de se reporter au
II-C-1 § 160 à 180 du BOI-IS-GPE-30-30-10.
(220)
3° Exercice de moins de douze mois
230
La limite de 250 millions d’euros s'apprécie par référence à un chiffre d'affaires réalisé
au titre d'un exercice ou d'une période d'imposition d'une durée égale à douze mois. Lorsque l'exercice de référence pour la prise en compte du chiffre d’affaires a une durée différente de douze mois,
ce chiffre d'affaires est ajusté prorata temporis.
En pratique, le chiffre d'affaires à retenir pour l'appréciation de la limite de 250
millions d’euros est obtenu en multipliant le montant du chiffre d'affaires effectivement réalisé au titre de l'exercice considéré par un coefficient égal au rapport existant entre douze et le nombre
de mois compris dans l'exercice. En cas d'exercice ouvert ou arrêté en cours de mois calendaire, le nombre de jours résiduels concourt à la détermination du coefficient pour un montant égal au rapport
existant entre ce nombre et trente.
(240 - 270)
4° Modalités de calcul du dernier acompte
280
Conformément aux cinquième à neuvième alinéas du 1 de
l’article 1668 du CGI, le dernier acompte à verser au titre d’un exercice par les entreprises remplissant les conditions
définies aux II-B-1-c-2° à 4° § 170 à 330 est égal à la différence entre :
- 95 % du montant de l'impôt estimé au titre de cet exercice et les acomptes déjà versés,
pour les entreprises dont le chiffre d'affaires est d'au moins 250 millions d'euros et au plus égal à 1 milliard d'euros ;
- 98 % du montant de l'impôt sur les sociétés estimé au titre de cet exercice et les
acomptes déjà versés, pour les entreprises dont le chiffre d'affaires est supérieur à 1 milliard d'euros.
a° Acomptes concernés
290
Cette détermination particulière du montant des acomptes ne vise que le dernier acompte à
verser au titre d’un exercice soit, selon la date de clôture de l’exercice, les acomptes suivants (CGI, ann. III, art.
360 bis) :
Date de clôture de l'exercice comprise entre
le 20 février et le 19 mai inclus
le 20 mai et le 19 août inclus
20 août et le 19 novembre inclus
20 novembre et le 19 février inclus
Acomptes concernés par la présente mesure
15 mars
15 juin
15 septembre
15 décembre
calendrier du dernier acompte selon date de clôture
Le montant des trois acomptes précédents n’est pas modifié. Il demeure égal, en application
de l’article 359 de l’annexe III au CGI, au quart de l’impôt liquidé par application aux éléments de résultats
mentionnés au premier alinéa du 1 de l’article 1668 du CGI.
b° Calcul du montant du dernier acompte
300
Le dernier acompte est égal à la différence entre 95 % ou 98 %, selon le cas, de l’impôt
estimé au titre de l’exercice et les acomptes déjà versés.
310
En application du 1 de
l’article 1668 du CGI, le montant de l’impôt estimé au titre de l’exercice est égal à la somme des éléments suivants :
- l’IS calculé sur le résultat estimé imposé au taux normal
(BOI-IS-LIQ-10) ;
- 10 % du résultat net estimé de la cession, de la concession ou de la sous-concession de
brevets et actifs incorporels assimilés déterminé en application de l'article 238 du CGI.
Le montant obtenu s’entend avant imputation des crédits d’impôt sous réserve de la solution
exprimée en faveur des sociétés dont les bénéfices sont constitués en totalité ou partie de revenus de capitaux mobiliers.
Ce montant d’impôt estimé doit être retenu à hauteur de 95 % pour les entreprises ayant
réalisé un chiffre d’affaires compris entre 250 millions et 1 milliard d’euros et 98 % pour les entreprises ayant réalisé un chiffre d'affaires supérieur à 1 milliard d'euros.
320
Le montant du dernier acompte est égal à la différence entre cette fraction d’impôt estimé
et le montant des acomptes déjà versés au titre de l’exercice considéré, c’est-à-dire la somme des trois acomptes précédents, lorsque l’entreprise clôture un exercice de douze mois.
c° Cas particulier des groupes fiscaux
330
Pour les sociétés mères d’un groupe fiscal visées par les dispositions des
articles 223 A et suivants du CGI, le montant du dernier acompte est déterminé selon les mêmes modalités que celles décrites
au II-B-1-c-4° § 280 à 320. Pour une étude détaillée de ce cas particulier, il convient de se reporter au II-C-3 § 220 du
BOI-IS-GPE-30-30-10.
5° Pénalités applicables en cas d'insuffisance de versement du dernier acompte
340
En cas d'insuffisance de versement,
l'article 1731 A du CGI prévoit un déclenchement de la majoration prévue à
l'article 1731 du CGI ainsi que de l'intérêt de retard prévu par
l'article 1727 du CGI à partir d'un certain seuil. Il convient pour une étude détaillée du seuil de déclenchement de
l'application des pénalités de se reporter au IV-A § 200 et suivants du BOI-CF-INF-10-30.
2. Règles afférentes aux dispenses de versement d'acomptes
350
Les sociétés peuvent être dispensées totalement ou partiellement du versement des acomptes.
Suivant le cas, ces dispenses sont de plein droit ou sont subordonnées à la présentation
d'une demande.
a. Dispense de plein droit.
1° Sociétés dont l'impôt de référence n'excède pas un certain seuil
360
Selon les dispositions du 3 de
l'article 359 de l'annexe III au CGI, les sociétés pour lesquelles le montant de l'impôt sur les sociétés
correspondant aux bénéfices de référence définis au II-B-1 § 100 à 120 n'excède pas 3 000 € sont dispensées de versement des acomptes.
370
La question de savoir si une société est ou non dispensée d'effectuer le versement d'un
acompte s'apprécie au moment de l'échéance de cet acompte. C'est ainsi qu'une société qui a initialement bénéficié de la dispense peut, par la suite, être tenue à des versements d'acomptes à raison de
rehaussements apportés à la base d'imposition de l'exercice de référence.
Pour bénéficier de la dispense, les entreprises concernées n'ont aucune demande à présenter
au comptable de la DGFiP qui dispose de tous les renseignements nécessaires.
2° Organismes sans but lucratif
380
Les associations et syndicats professionnels visés au 1 bis de
l'article 206 du CGI, sont dispensés du versement des acomptes d'IS lorsque leur chiffre d'affaires est inférieur à 84 000 €,
conformément au quatrième alinéa du 1 de l'article 1668 du CGI.
Sont également dispensés du versement des acomptes, les organismes sans but lucratif imposés
aux taux réduits de l'IS prévus à l'article 219 bis du CGI.
3° Autres cas
390
En ce qui concerne les cas particuliers des sociétés nouvelles et des sociétés déficitaires,
il convient de se reporter au BOI-IS-DECLA-20-30.
b. Dispenses ou réductions d'acomptes non applicable de plein droit
400
L'entreprise informe l'administration de sa décision de réduire ou de se dispenser du
paiement des acomptes en cochant la case « minoration » sur la page 1 du relevé d'acompte n°
2571-SD (CERFA n° 12403), disponible sur le site www.impots.gouv.fr.
1° Dispense ou réduction du premier acompte
410
S'agissant du premier acompte, les sociétés dont l'exercice de référence est présumé
déficitaire, alors que l'avant-dernier exercice présentait, en revanche, un bénéfice imposable, ont la faculté de se dispenser du versement du premier acompte en cochant la case « minoration » du
relevé d'acompte n° 2571-SD.
Dans l'hypothèse où une société n'a pas eu recours à cette mesure et a versé un premier
acompte calculé sur les résultats de l'avant-dernier exercice clos, il est admis qu'elle puisse ultérieurement obtenir le remboursement de ce premier acompte si l'exercice de référence s'est soldé
effectivement par un déficit ou un résultat nul.
420
De même, lorsque, avant la date d'exigibilité du premier acompte la société est en mesure
d'affirmer que le bénéfice du dernier exercice est sensiblement inférieur à celui de l'avant-dernier, le premier acompte peut être déterminé d'après le bénéfice du dernier exercice tel qu'elle
l'évalue.
La société qui, à la date d'exigibilité du premier acompte du nouvel exercice, estime que
les bénéfices du dernier exercice sont très inférieurs à ceux de l'avant-dernier exercice, et qu'elle a ainsi versé, au titre du dernier exercice clos, des acomptes excédant l'impôt réellement dû,
peut se dispenser du versement du premier acompte du nouvel exercice (cet acompte étant alors calculé en fonction des résultats prévus du dernier exercice) à concurrence du montant de l'excédent de
versement dont elle se prétend bénéficiaire au titre du dernier exercice.
2° Dispense ou réduction des autres acomptes
430
Le 4 bis de l’article
1668 du CGI prévoit que l’entreprise peut réduire le montant de ses acomptes ou s’abstenir de les verser lorsqu’elle estime que le montant total des acomptes déjà versés au titre de l’exercice en
cours est égal ou supérieur à la cotisation totale d’IS dont elle sera redevable au titre de cet exercice avant imputation des crédits d’impôt. La faculté de modulation des acomptes s’apprécie en
conséquence par référence à la cotisation totale réelle dont l’entreprise s’estime redevable compte tenu de l’évaluation de ses bénéfices pour l’exercice en cours. Il en résulte, en pratique, les
conséquences suivantes :
- l’entreprise peut tenir compte de l’application du régime d’imposition au taux réduit en
particulier dans la situation où elle n’en aurait pas bénéficié au titre de l’exercice de référence pour le calcul des acomptes mais serait en mesure de satisfaire aux conditions au titre de
l’exercice en cours ;
- une compensation peut s’opérer entre, d’une part, le résultat net de la concession de
licence d’exploitation et, d’autre part, la moins-value nette à long terme de l’exercice provenant de la cession d’éléments d’actif, les moins-values nettes à long terme et les déficits des exercices
antérieurs le cas échéant reportables.
440
Cela étant, il est admis que les entreprises peuvent limiter leurs versements lorsque les
acomptes déjà acquittés seront au moins égaux à la plus élevée des deux sommes définies ci-avant après imputation des crédits d'impôt attachés aux valeurs mobilières.
450
Les crédits d'impôt autres que ceux attachés aux valeurs mobilières tels que notamment les
crédits d'impôt afférents à certains revenus de source étrangère (autres que les valeurs mobilières), le crédit d'impôt pour dépenses de recherche, le crédit d'impôt pour la compétitivité et l'emploi,
le crédit d'impôt pour dépenses de formation, etc., ne sont pas pris en compte pour la détermination du montant à partir duquel les entreprises peuvent limiter leurs versements d'acomptes. | Bulletin officiel des finances publiques - impôts | BOI-IS-DECLA-20-10 | https://bofip.impots.gouv.fr/bofip/3558-PGP.html/identifiant=BOI-IS-DECLA-20-10-20200610 | 2020-06-10 00:00:00 | 74c168be3b9bfaf3d0b4e48f7480dd2c095d71841c3f712387df03c065c3174c | [
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] |
I. Règles générales
1
Les changements survenus, tant dans la personne du débiteur de l'impôt que dans la base de son
imposition, sont constatés annuellement au moyen de mutations cadastrales effectuées à la diligence des propriétaires intéressés
(article 1402 du CGI).
10
Étant donné cependant que la taxe foncière est établie pour l'année entière d'après les faits
existant au 1er janvier, aucun changement de propriété (vente, donation, partage, etc.) ne peut donner lieu à mutation cadastrale pour l'année au cours de laquelle le changement est intervenu (cf.
BOI-IF-TFNB-10-10-I).
Il en est ainsi, même si, par l'effet d'une stipulation spéciale de l'acte de vente,
la taxe foncière est mise à la charge de l'acquéreur à compter du jour de la mutation.
20
Aux termes de l'article 1404
du CGI, lorsque au titre d'une année une cotisation de taxe foncière a été établie au nom d'une personne autre que le
redevable légal, le dégrèvement de cette cotisation est prononcé à condition que les obligations prévues à l'article 1402 du CGI
aient été respectées. L'imposition du redevable légal au titre de la même année est établie au profit de l'État dans la limite de ce dégrèvement.
Cette procédure de dégrèvement et d'imposition s'est substituée à celle de la mutation de cote
en vigueur jusqu'au 31 juillet 1994.
II. Modalités d'application du dégrèvement
A. Une réclamation régulière
30
Les réclamations tendant à un dégrèvement lié aux changements affectant le débiteur de l'impôt
doivent conformément au II de l'article 1404 du CGI, être présentées, instruites et jugées comme les demandes en décharge ou
réduction de la taxe foncière.
Elles doivent être présentées dans le délai imparti par
l’article R* 196-2 du LPF.
40
Si il y contestation sur le droit à la propriété, la réclamation peut intervenir jusqu'au 31
décembre de l'année qui suit le jugement définitif portant sur ce droit.
Ainsi, l'acquéreur figurant dans un acte d'acquisition immobilière dont la résolution ou
l'annulation a été prononcée peut présenter une réclamation contentieuse en décharge de la taxe foncière mise à sa charge au plus tard le 31 décembre de l'année qui suit le jugement définitif ayant
statué sur le droit de propriété.
B. Publication au fichier immobilier
50
Le dégrèvement est subordonné à la publication au fichier immobilier de l'acte ou de la
décision judiciaire constatant le transfert de propriété prévue à l'article 1402 du CGI.
Il faut donc qu'au moment ou l'administration statue sur la demande de dégrèvement, il y ait
eu publication préalable au fichier immobilier de l'acte ou de la décision judiciaire constatant la modification de la situation juridique de l'immeuble.
60
Toutefois, à défaut d’une mutation cadastrale lié à l’absence de transfert de propriété,
l’administration est en droit, d’une part, de dégrever la taxe foncière mise à tort à la charge d’une personne qui n’était pas la propriétaire de l’immeuble cotisé et qui a présenté une réclamation
régulière dans le délai imparti, d’autre part, d’imposer le véritable propriétaire, redevable légal de l’impôt, au titre de la même année, à raison du même bien, au profit de l’État, dans la limite du
dégrèvement prononcé, lorsqu’il n’existe aucune contestation sur le droit à la propriété
(CE, 25 septembre
2009 n°
307368).
C. Conséquences du dégrèvement : imposition du redevable légal
70
L'imposition du redevable légal est établie au titre de la même année au profit de l'État dans
la limite du dégrèvement.
80
Cette imposition supplémentaire peut être établie nonobstant l'expiration du délai de reprise
prévu à l'article L 173 du LPF :
- lorsque le transfert d'imposition résulte de l'admission d'une réclamation produite dans les
formes et les délais légaux (article 1400 I du CGI) ;
- dès lors que le transfert d'imposition résulte d'une réclamation recevable suite à un
jugement définitif portant sur le droit de propriété. L'imposition du redevable légal peut être effectuée jusqu'au 31 décembre de l'année qui suit le jugement définitif
(article 1404 II du CGI).
90
Dans tous les cas, les décisions de l'administration des Impôts et les jugements prononçant
les mutations cadastrale prennent effet, tant pour l'année qu'elles concernent que pour les années suivantes, jusqu'à ce que les rectifications nécessaires aient été effectuées dans les rôles
(CGI, art. 1405). | Bulletin officiel des finances publiques - impôts | BOI-IF-TFNB-50-10-10 | https://bofip.impots.gouv.fr/bofip/3574-PGP.html/identifiant=BOI-IF-TFNB-50-10-10-20120912 | 2012-09-12 00:00:00 | 05c608ff6a2df4cbcf9e646cd7d41845946c04d31211f3c397896ad8b688eeb4 | [
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] |
Les comptables de la DGFIP peuvent pratiquer comme tout créancier, des saisies conservatoires et
des sûretés judiciaires régies par la
loi n°
91-650 du 9 juillet 1991
et le décret n° 92-755 du 31
juillet 1992.
Certaines dispositions du livre des procédures fiscales (LPF) et du code général des impôts
(CGI) prévoient la prise de mesures conservatoires dans des situations particulières :
-lorsque les garanties présentées en cas de créances contestées, sont insuffisantes
(art. L. 277 du LPF) ;
- dans le cadre de la procédure de flagrance fiscale des
articles L 252 B et L 16-0 BA du
LPF ;
- dans le cadre de la procédure accélérée et des mesures spéciales de recouvrement prévues par
les articles L 270 et L 273 du LPF
s'agissant des taxes sur le chiffre d'affaires et assimilées.
I. Les mesures conservatoires de droit commun
1
Les mesures conservatoires peuvent porter sur n'importe lequel des biens du débiteur, même sur
ceux qui sont détenus par un tiers, à l'exception des rémunérations (article
L. 3252-7 du code du travail).
10
Les mesures de saisie conservatoire ou de sûreté judiciaire assurent la sauvegarde des droits de
tout créancier, même muni d'un titre exécutoire. En effet, aux termes de
l'article
1er, 2ème alinéa de la loi du 9 juillet 1991, « Tout créancier peut pratiquer une mesure conservatoire pour assurer la sauvegarde de ses droits » et aux termes de
l'article
68 de la loi du 9 juillet 1991 « une autorisation préalable du juge n'est pas nécessaire lorsque le créancier se prévaut d'un titre exécutoire ».
Les mesures de saisies conservatoires préfigurent en quelque sorte les saisies. Avant même de
parvenir à l'achèvement que leur confère la conversion en saisie-vente ou en saisie attribution, la mise en œuvre d'une mesure de saisie conservatoire a pour effet de rendre indisponibles les biens et
les droits qui en sont l'objet. Toutefois, elles n'opèrent qu'à concurrence du montant de la créance à garantir pour laquelle elles sont prises.
20
Le comptable de la DGFIP, lorsqu'il dispose d'un titre exécutoire ou d'une décision de justice
qui n'a pas encore force exécutoire, peut faire diligenter des saisies à titre conservatoire sans autorisation préalable du juge de l'exécution.
Lorsqu'il entend prendre une mesure conservatoire avant la notification du titre exécutoire et
la mise en demeure de payer subséquente, il doit solliciter du juge de l'exécution l’autorisation de pratiquer une mesure conservatoire, s'il justifie de circonstances susceptibles d'en menacer le
recouvrement
(art.
67 de la loi du 9 juillet 1991).
Les mesures conservatoires sont prises à certaines conditions et dans des formes qui varient
selon l'état d'avancement de l'authentification de la créance qu'il entend protéger.
A. Conditions requises par le texte
30
Les conditions exigées pour la prise de mesures conservatoires sont énoncées à
l'article
67 de la loi du 9 juillet 1991 qui prévoit que toute personne dont la créance paraît fondée en son principe peut solliciter du juge l'autorisation de pratiquer une mesure conservatoire, sans
commandement préalable, si elle justifie de circonstances susceptibles d'en menacer le recouvrement.
Même si la mesure conservatoire est effectuée sans autorisation préalable, conformément à
l'article
68 de ladite loi qui en prévoit la possibilité, elle suppose que les conditions exigées par l’article 67 soient remplies et l'administration aurait à en justifier en cas de contestation
(BOI-REC-GAR-20-10-20).
1. Nécessité d'une créance paraissant fondée en son principe
40
L'article
67 de la loi de 1991 subordonne l'action du créancier à l'existence d'une créance paraissant fondée en son principe.
Il n’est pas nécessaire que la créance soit liquide, le créancier n’étant pas dans
l’obligation de disposer d’un titre. Il n’est pas non plus nécessaire qu’elle soit certaine, elle doit présenter une vraisemblance suffisante pour amener le juge du fond à la reconnaître.
Ainsi, une décision ayant subordonné l’autorisation de pratiquer une saisie conservatoire à
l’existence de la preuve d’une créance a été l'objet de la censure de la Cour de cassation
(Cass. Com. 9 octobre 2001, pourvoi n°
98-18487). Une cour d’appel qui avait privé
d’effet une saisie conservatoire au motif que la créance du saisissant n’était pas certaine a été également censurée au motif que la cour d’appel devait se borner à rechercher si la créance était
apparemment fondée en son principe (Cass. civ.
2ème, 8 novembre 2001, n° 00-13235).
En effet le juge n’a pas à rechercher l’existence d’un principe certain de créance mais
seulement d’une créance paraissant fondée en son principe
(Cass. civ. 2ème, pourvoi n° 01-02858
du
19 décembre 2002).
Le comptable de la DGFIP doit fournir au juge les éléments permettant de le convaincre du
sérieux de sa créance.
Une créance sous condition suspensive, simplement éventuelle, ou à terme non
échu peut donc justifier l’autorisation de pratiquer une mesure conservatoire.
50
Une proposition de rectification notifiée confère au Trésor une créance fondée en son
principe et peut dès lors servir de base à une demande de prise de mesures conservatoires
(Cass. civ., 13 mai 1986,
n°
85-10669 ;
Cass. civ. 11 mars 1987 n°85-17911).
Des mesures conservatoires peuvent être sollicitées avant l’envoi de la proposition de
rectification.
Une information judiciaire ouverte sur plainte de l'administration contre le gérant d'une
société du chef de fraude fiscale (art. 1745 du CGI), suivie d'une constitution de partie civile, traduit, par l'apparence de
sa réalité, le bien-fondé en son principe de la créance de l'administration
(Cass. com., 22 mai 1979, n°78-11782 et
Cass. Com, 26 avril 1984 n° 83-10955,
Cass. com. 10 novembre 1981, pourvoi n°
80-13473).
Cette jurisprudence n'exclut pas que des mesures conservatoires puissent être prises dès le
dépôt de la plainte, voire de la saisine de la commission des infractions fiscales dès lors que la créance qui naîtra ultérieurement du prononcé de la solidarité paraît suffisamment fondée dans son
principe, menacée dans son recouvrement et dès lors,en outre, que l'administration demande que la solidarité soit prononcée.
2. Existence de circonstances susceptibles de menacer le recouvrement
60
La mesure conservatoire ne peut être pratiquée que si le créancier justifie de circonstances
susceptibles de menacer le recouvrement de sa créance
(art.
67 de la loi précitée).
Cette condition est une notion de fait qui relève du pouvoir d'appréciation souverain du
juge du fond, étant précisé que la jurisprudence ancienne conserve toute sa valeur
(Cass. civ. 3ème, 8 mai 1969, n° 68-12.204
; Cass. civ. 2ème, 29 janvier 2004 n °
01-17161).
L’appréciation de telles circonstances doit ressortir d’éléments de fait tenant au
comportement ou à la situation du débiteur ou encore à des circonstances qui feraient obstacle au règlement de la dette si elles se réalisaient.
Lorsque le créancier ne dispose pas d'un titre exécutoire, il doit demander au juge
l'autorisation de pratiquer la mesure conservatoire en faisant valoir ces éléments.
B. Formes de la mise en œuvre des mesures conservatoires de droit commun
En l'absence d'un titre exécutoire, le comptable de la DGFIP doit demander l'autorisation de
pratiquer une mesure conservatoire. Quand il détient un tel titre il en est dispensé.
1. Demande d'autorisation de pratiquer une mesure conservatoire
70
Le créancier qui ne dispose pas d'un titre doit demander l'autorisation à un juge qui statue
par voie d'ordonnance. Cette ordonnance doit contenir le montant des sommes pour la garantie desquelles la mesure est autorisée et préciser la nature des biens sur lesquels elle porte.
Lorsque les circonstances le commandent, le comptable de la DGFIP qui estime nécessaire de
prendre une sûreté particulière et qui ne dispose pas encore d'un titre exécutoire, doit utiliser cette procédure.
a. Juge compétent
80
Le juge territorialement compétent pour autoriser la mesure conservatoire est le juge de
l'exécution du lieu où demeure le débiteur
(art.
69 de la loi de 1991 et
211
du décret de 1992).
Le lieu d’exécution de la mesure ne détermine la compétence du juge que pour le débiteur dont
la demeure est inconnue ou qui réside à l’étranger
(art.
9 alinéa 2 du décret de 1992).
b. Demande sous forme de requête
90
Le juge de l'exécution est saisi par voie de requête, la procédure ne présentant pas, à ce
stade, un caractère contradictoire
(art.
210 du décret n°92-755 du 31 juillet 1992).
Toutefois, lorsqu'il autorise la mesure, le juge peut décider de réexaminer sa décision ou les
modalités de son exécution au vu d'un débat contradictoire
(art.
69, 3ème aliéna de la loi précitée). II fixe alors la date de l'audience, le débiteur conservant la possibilité de le saisir à une date plus rapprochée
(art.
213, 1er alinéa du décret).
Dans ce cas, le créancier est tenu d'assigner le débiteur. A cet égard, si la mesure pratiquée
est une saisie, l'assignation peut être contenue dans l'acte de dénonciation de la saisie
(art.
213, 2ème alinéa de décret).
c. Forme et contenu de l'autorisation
100
Le juge de l'exécution statue par voie d'ordonnance dans laquelle il accepte ou rejette la
demande. L’ordonnance doit, à peine de nullité, contenir le montant des sommes pour la garantie desquelles la mesure conservatoire est autorisée et préciser la nature des biens sur lesquels elle porte
(art.
69 de la loi de 1991 et
art 212
du décret de 1992).
Ainsi la Cour de cassation a clairement énoncé qu’une mesure conservatoire par l’adoption des
motifs de la requête doit déterminer le montant des sommes pour la garantie de laquelle la saisie est ordonnée
(Cass. civ. 2ème, 10 juillet 2003, pourvoi n°
01-15874). La simple référence à la requête ne suffit pas.
L’ordonnance doit être motivée et est exécutoire sur minute
(art. 495 du code de procédure civile).
110
La requête peut être rejetée. Le rejet de la requête est susceptible d’appel dans les
conditions de l’article 496 du code de procédure civile. Le délai d’appel est de quinze jours et court dés le prononcé de
l’ordonnance (Cass. civ. 2ème, 16 mai 1990,
pourvoi n° 89-10243).
d. Exécution de l'ordonnance autorisant la prise de mesures conservatoires
120
A peine de caducité de l'autorisation du juge, la mesure conservatoire doit être exécutée dans
un délai de trois mois à compter de l'ordonnance, conformément à
l'article
214 du décret du 31 juillet 1992 .
130
Le créancier doit en outre, dans le mois qui suit l'exécution de la mesure conservatoire
conformément à
l'article
215 du même décret, introduire une procédure ou accomplir les formalités nécessaires à l'obtention d'un titre exécutoire, ainsi que l'exige
l'article
70 de la loi du 9 juillet 1991.
Il suffit que le comptable de la DGFIP justifie l’accomplissement des formalités
nécessaires à l’obtention d’un titre exécutoire dans le mois qui suit l’exécution de la mesure
(Civ. 2è. 4
février 1999, n°
96-21244).
Le délai d’un mois à compter de l’exécution de la mesure conservatoire est impératif et son
dépassement entraîne la caducité de la saisie conservatoire.
La Cour de cassation a jugé que l’envoi d’un avis de vérification de comptabilité constitue
le début d’une procédure visant à l’obtention d’un tel titre
(Cass. civ. 2ème, 4 octobre 2001, pourvoi n°
99-19986).
Les diligences prévues à
l'article
215
du décret de 1992 précité peuvent être constituées par l'assignation à comparaître délivrée sur le fondement de
l'article L. 267 du LPF (cf. BOI-REC-SOLID-10-10).
En outre, si la mesure est pratiquée entre les mains d'un tiers, le créancier doit signifier à
ce dernier une copie des actes attestant qu'il a accompli les diligences (avis de vérification de comptabilité ou d’examen contradictoire de situation fiscale) en vue d'obtenir le titre exécutoire,
dans un délai de huit jours à compter de leur date (accusé de réception).
L'article
216 du décret de 1992 dispose qu'à défaut la saisie est caduque.
2. Dispense d'autorisation préalable du juge
140
Les dispositions applicables prévoient, à
l'article
68 de la loi de 1991, les cas dans lesquels les créanciers peuvent pratiquer des mesures conservatoires sans avoir à demander l'autorisation préalable au juge compétent.
a. Principe
L'article
68 de la loi de 1991 permet à un créancier détenteur d'un titre ou d'une décision de justice qui n'a pas encore force exécutoire, tel un jugement frappé d'appel, de prendre des mesures
conservatoires sans autorisation judiciaire préalable.
150
Les titres exécutoires sont ceux énumérés à
l’article
3 de la loi de 1991 et à l'article L. 252 A du LPF.
Une décision ayant force de chose jugée constitue un titre exécutoire
(Civ. 2, 21 septembre 2000,n°
98-14151).
Une saisie conservatoire peut être également pratiquée sans autorisation du juge lorsque le
créancier dispose d’une décision de justice n’ayant pas acquis force de chose jugée et dont la force exécutoire est donc suspendue jusqu’à l’expiration des voies de recours ordinaires (appel ou
opposition).
« A force de chose jugée le jugement qui n'est susceptible d'aucun recours suspensif
d'exécution » (art. 500 du code de procédure civile).
« Le jugement est exécutoire(...) à partir du moment où il passe en force de chose jugée »
(art. 501 du code de procédure civile) ;
Le jugement passé en force de chose jugée est nécessairement un jugement exécutoire puisqu’il
n’est pas susceptible de recours suspensif d’exécution.
Le jugement est passé en force de chose jugée quand les voies de recours ordinaires sont
épuisées (appel et opposition).
b. Cas d'application
160
Cette disposition présente un intérêt pour les comptables de la DGFIP lorsque ceux-ci
disposent d'un avis de mise en recouvrement ou d'un rôle homologué, mais ne sont pas en mesure de procéder à l'exécution forcée des biens de leur débiteur ou s’ils disposent d’une décision de justice
n’ayant pas acquis force de chose jugée.
II en est ainsi :
- lorsqu'il y a lieu de craindre que le débiteur ne mette ses biens à l'abri des poursuites
durant le délai qui court à compter de la mise en demeure de payer (article L 257-0 A du LPF ) ;
- selon les dispositions de
l'article L. 277, 3ème alinéa du LPF, lorsque le redevable qui conteste le bien-fondé de son imposition a demandé à
surseoir au paiement des sommes litigieuses et n'a pas constitué de garanties ou a proposé des garanties qui ont été rejetées (cf. BOI-REC-PREA-20-20) ;
- lorsque la condamnation solidaire d’un dirigeant
(art. L 267 du LPF, art. 1745 du CGI) n’est pas
devenue définitive.
Effets des mesures conservatoires
170
Les saisies conservatoires rendent les biens mobiliers saisis, corporels ou incorporels,
indisponibles,
(art.
74 de la loi du 9 juillet 1991), c'est à dire inaliénables, Ils ne peuvent faire l'objet d'aucun acte de disposition.
Il est précisé à
l'article
75 de la loi que lorsque la saisie porte sur une créance ayant pour objet une somme d'argent, l'acte de saisie la rend indisponible à concurrence du montant pour lequel la saisie est pratiquée.
180
Les sûretés judiciaires constituées à titre conservatoire sur les immeubles, les fonds de
commerce, les actions, parts sociales et valeurs mobilières, sont opposables aux tiers du jour de l'accomplissement des formalités de publicité
(art.
78 de la loi de 1991). Les biens grevés d'une sûreté judiciaire demeurent aliénables
(art.
79 de la loi de 1991).
190
La notification au débiteur de l'exécution de la mesure conservatoire interrompt la
prescription de la créance cause de cette mesure
(art.
71 de la loi de 1991).Cet effet se produit quelle que soit la nature de la mesure pratiquée, saisie conservatoire ou sûreté judiciaire.
Remarque : Les frais engagés à l'occasion de la prise de
mesures conservatoires sont à la charge du débiteur, sauf décision contraire du juge de l'exécution à l'issue de la procédure
(art.
73, 1er alinéa de la loi de 1991).
II. Les mesures conservatoires prévues par le livre des procédures fiscales
La possibilité de prendre des mesures conservatoires est également ouverte aux comptables de
la DGFIP en cas de demandes de sursis de paiement insuffisamment garanties (art. L. 277 du LPF), dans le cadre de la
«flagrance fiscale» instituée par les articles L 252 B et
L 16-0 BA du LPF ainsi que dans le cadre de la procédure spéciale de recouvrement prévue par les
articles
L 270 et L 273 du LPF
A. Les mesures conservatoires de l'article L. 277 4ème alinéa
200
Lorsque les garanties du sursis de paiement en cas de contestation d'assiette, sont
insuffisantes, les comptables sont autorisés à prendre des mesures conservatoires (cf. BOI-REC-PREA-20-20).
B. La prise de mesures conservatoires dans le cadre de la « flagrance fiscale »
210
Afin de renforcer les moyens de l'administration pour lutter contre la fraude fiscale des
contribuables exerçant une activité professionnelle,
l'article
15 de la loi
n° 2007-1824 du 25 décembre
2007 de finances
rectificative pour 2007 a institué une procédure de « flagrance fiscale » codifiée à l'article L.
16-0 BA du livre des procédures fiscales.
Lorsque l'administration constate qu'une fraude fiscale grave est en train de se produire,
cette procédure a pour but de sanctionner rapidement et efficacement le contribuable et de sécuriser le recouvrement (cf. BOI-CF-INF-10-40-70).
Selon les dispositions de
l'article L. 16-0 BA du LPF, l'administration peut, à l'occasion de certaines procédures de recherche ou de contrôle,
constater en cas de fraudes spécifiques une situation de flagrance au titre d'une période pour laquelle aucune des obligations déclaratives prévues aux articles
170, 172,
223 et 287 du code général des impôts (CGI) n'est
échue.
La procédure de flagrance fiscale ne peut être mise en œuvre que dans le cadre des procédures
suivantes, limitativement énumérées par la loi : le droit de visite et de saisie (article L. 16 B du LPF), le droit
d'enquête (article L. 80 F du LPF), la vérification de comptabilité
(article L. 13 du LPF), le contrôle de la TVA des redevables placés sous le régime simplifié d'imposition
(article L. 16 D du LPF), la vérification inopinée
(article
L. 47 al. 4 du LPF).
Le constat de flagrance fiscale emporte alors des conséquences au regard des modalités de
prise des mesures conservatoires.
1. Le constat de flagrance fiscale
220
La mise en œuvre de la procédure de flagrance fiscale par les services du contrôle fiscal est
soumise à des conditions de fond très précises :
- la flagrance concerne des contribuables exerçant une activité professionnelle et qui sont
soumis à ce titre à des obligations déclaratives en matière d'impôt sur le revenu (BIC, BNC, BA), d'impôt sur les sociétés et de TVA, quel que soit leur régime d'imposition.
- la mise en œuvre de la flagrance fiscale doit être justifiée par l'une des infractions
visées à l'article L 16-0 BA du LPF ;
- la flagrance fiscale concerne uniquement la période en cours, c'est-à-dire celle pour
laquelle aucune obligation déclarative n'est échue. Les faits constitutifs d'une situation de flagrance fiscale doivent donc être constatés au titre de la période d'imposition en cours dont la
définition varie selon la nature des impositions ;
- enfin, pour mettre en œuvre la flagrance fiscale, l'administration doit en outre apporter
la preuve de circonstances susceptibles de menacer le recouvrement d'une créance fiscale, cette condition correspondant à celle posée à
l'article
67 de la
loi
du 9 juillet 1991 en matière de mesures conservatoires de droit commun (cf § 40 et suivants).
La menace pesant sur le recouvrement de la créance résulte de l'examen des circonstances de
fait. Ces éléments ont trait au comportement ou à la situation du débiteur (entreprise éphémère, par exemple), ou encore à des circonstances susceptibles de menacer le recouvrement de la dette (par
exemple la multiplication des créanciers, l'existence de biens grevés de plusieurs hypothèques pour des sommes importantes, ou tout acte préparatoire manifestant l'intention du redevable d'organiser
son insolvabilité).
230
Lorsque les conditions énoncées sont réunies, les agents de l'administration ayant au moins
le grade de contrôleur sont fondés à dresser un procès-verbal constatant la situation de flagrance fiscale.
Le procès-verbal est signé par les agents de l'administration ainsi que par le contribuable.
En cas de refus de signer, mention en est faite au procès-verbal.
L'original du procès-verbal est conservé par l'administration, et une copie est notifiée au
contribuable dans les conditions de droit commun (courrier recommandé avec avis de réception, remise en mains propres, signification par voie d'huissier).
La notification du procès verbal de flagrance permet au comptable de faire diligenter des
saisies conservatoires.
2. Modalités dérogatoires au droit commun de mise en œuvre des mesures conservatoires
240
Par dérogation aux dispositions de la
loi n° 91-650 du 9 juillet
1991 et du décret n° 92-755
du 31 juillet 1992, le comptable de la DGFIP peut prendre, dès la notification du procès-verbal mentionné à l'article
L. 16-0-BA du livre précité, des mesures conservatoires sans autorisation du juge.
250
Ces mesures conservatoires sont toutefois régies par les textes précités et sont limitées
aux saisies conservatoires, qui permettent de saisir des droits corporels (stock, véhicule, meuble meublant, par exemple), incorporels (somme d'argent, valeurs
mobilières, principalement) ou de créances (comptes bancaires, créances détenues auprès de clients, essentiellement).
Les sûretés judiciaires, qu'elles portent sur les immeubles, les fonds de commerce
ou les parts d'associés, ne sont pas concernées par le dispositif. Aucune inscription d'hypothèque ou nantissement ne peut donc être effectuée.
3. Détermination du montant des mesures conservatoires
260
Les saisies conservatoires peuvent être pratiquées à hauteur d'un montant dont le plafond
est déterminé selon les modalités définies au I de l'article L. 252 B du LPF, en fonction de la nature de la créance :
impôt sur le revenu, impôt sur les sociétés ou TVA.
Ces saisies conservatoires peuvent être pratiquées de manière cumulative pour l'impôt direct
et la TVA.
Le montant de ces saisies, et les modalités de calcul qui y concourent, sont portés à la
connaissance du contribuable dans le procès-verbal de saisie établi par l'huissier qui procède à sa signification en vertu des dispositions de
l'article 221
du décret n° 92-755 du 31 juillet 1992.
a. En matière d'impôt sur le revenu
270
Le plafond des saisies conservatoires est déterminé à partir du montant du chiffre
d'affaires hors taxes ou des recettes brutes réalisées au titre de l'année ou de l'exercice en cours à la date du constat de flagrance fiscale, jusqu'à la date du procès-verbal de flagrance. Ce
montant est diminué d'un abattement représentatif de charges et de dépenses aux taux prévus aux
articles
50-0 1, 3ème alinéa ou 102 ter 1 1er al. du CGI, selon la nature de l'activité.
Le montant ainsi obtenu constitue la base de calcul, à laquelle sont appliqués les taux
prévus à l'article 197 I-1 du CGI, en vigueur pour l'imposition des revenus de la précédente année civile, le nombre de parts
étant fixé, conformément à l'article 194-I du même code pour l'imposition des revenus de la précédente année civile, d'après la
situation et les charges de famille du contribuable constatées à la date du procès-verbal de flagrance fiscale.
Ce produit ne peut être inférieur à celui résultant de l'application, à la base de calcul
déterminée ci-dessus, du taux de 33 1/3 %.
b. En matière d'impôt sur les sociétés
280
Le plafond des saisies conservatoires est déterminé à partir du montant du chiffre
d'affaires hors taxes réalisé au titre de l'année ou de l'exercice en cours à la date du constat de flagrance fiscale, jusqu'à la date du procès-verbal de flagrance. Ce montant est diminué d'un
abattement représentatif de charges aux taux prévus à l'article 50-0 1, 3ème alinéa. du CGI, selon la nature de l'activité.
Le montant ainsi obtenu constitue la base de calcul, à laquelle sont appliqués les taux
prévus à l'article 219 du CGI.
c. En matière de TVA
290
Le plafond des saisies conservatoires est déterminé par application des taux prévus aux
articles 278 à 281 nonies du CGI, selon la nature des opérations, à la base du chiffre d'affaires ou des recettes brutes hors
taxes réalisés au titre de la période en cours à la date du constat de flagrance fiscale, jusqu'à la date du procès-verbal de flagrance.
Le montant ainsi obtenu est diminué d'un montant de taxe déductible dans les conditions
prévues aux articles 271 à 273
septies C du CGI. Pour arrêter le montant des saisies conservatoires, l'administration peut, utiliser les
informations recueillies à l'occasion de l'exercice d'un droit de visite et de saisie ou d'un droit d'enquête.
L'administration est également autorisée à consulter sur place les registres et documents de
toute nature, notamment ceux dont la tenue est prévue par le code général des impôts et le code de commerce. A cet effet, l'administration peut obtenir ou prendre copie des documents utiles, par tous
moyens et sur tous supports.
Cette consultation sur place peut être effectuée dès que le procès-verbal de flagrance
fiscale a été notifié au contribuable.
Remarque : Les agents de l'administration ayant au moins le grade de
contrôleur dressent à cette occasion un procès-verbal relatant les opérations effectuées (documents consultés, copies effectuées,…). Ce procès-verbal, distinct du procès-verbal de flagrance fiscale,
est signé par les agents de l'administration ainsi que par le contribuable. En cas de refus de signer, mention en est faite au procès-verbal. L'original du procès-verbal est conservé par
l'administration, et une copie est notifiée au contribuable dans les conditions de droit commun.
4. Suites de la procédure
300
Hors les cas de mainlevée prononcée à l'initiative du juge (cf.
BOI-REC-GAR-20-10-20), les saisies conservatoires effectuées lors de la mise en œuvre de la flagrance fiscale perdurent jusqu'à l'échéance déclarative.
310
Conformément au
III de l'article L. 252 B du LPF, le paiement des impositions dues au titre de l'exercice ou de la période comprenant
celle couverte par le procès-verbal de flagrance entraîne la mainlevée des saisies conservatoires prévues au I du même article, sauf si l'administration réunit des éléments permettant d'établir que
les déclarations du contribuable au titre desquelles ce paiement est intervenu ne sont pas sincères.
320
Lorsque le contribuable ne s'acquitte pas de l'impôt ou de la taxe résultant de la
déclaration relative à l'exercice ou à la période au titre de laquelle la flagrance a été constatée, les saisies conservatoires sont maintenues et peuvent être converties en saisies attributions ou en
saisies vente dans les conditions de droit commun, c'est-à-dire selon les dispositions de la
loi n° 91-650 du 9 juillet
1991 et du décret n° 92-755
du 31 juillet 1992.
Remarque : La mainlevée des saisies conservatoires ne prive
pas l'administration du droit de contrôle défini à l'article L.10 du LPF.
C. La prise de mesures conservatoires des articles L. 270 et L. 273 du LPF
330
Une procédure accélérée est prévue par les
articles L 270 et L 273 du LPF pour
les personnes qui changent fréquemment de lieu de séjour ou qui séjournent dans des locaux d'emprunt ou des locaux meublés. Cette procédure permet au comptable public dés l'établissement du
titre exécutoire et avant même que le contribuable soit informé de sa dette envers le trésor de prendre des mesures conservatoires sur la patrimoine du contribuable, soit avant la notification de
l'avis d'imposition ou de l'avis de mise en recouvrement .
1. Les conditions requises pour la prise de mesures conservatoires
340
Cette procédure concerne les impôts directs recouvrés par voie de rôle par
les comptables de la DGFIP (LPF, art. L 270) et les taxes sur le chiffre d'affaires et assimilés
(LPF, art L 273 ). Elle ne s'applique pas aux droits d'enregistrement et aux impôts directs recouvrés par avis de mise en
recouvrement.
Cette procédure concerne les impôts établis, par voie de taxation d'office dans les
conditions prévues aux
articles
L. 66 à L. 70 du LPF.
2. La procédure
a. Les impositions recouvrés par voie de rôle
350
Pour assurer le recouvrement des impôts établis par taxation d'office, mis en recouvrement
par voie de rôle au nom des personnes qui changent fréquemment de lieu de séjour ou qui séjournent dans des locaux d'emprunt ou locaux meublés, les directeurs départementaux des finances publiques
sont autorisés, dès réception du rôle et avant l'envoi de tout avis d'imposition au contribuable, mais après avis de la commission départementale des chefs des services financiers et des
représentants des organismes de recouvrement des cotisations de sécurité sociale et d'assurance chômage (BOI-REC-PREA-20-10-20), à faire prendre des
sûretés sur tous les biens et avoirs du contribuable et, notamment, à faire procéder au blocage de tous comptes courants de dépôts ou d'avances ouverts à l'intéressé.
b. Les taxes sur le chiffre d'affaires
360
Les sûretés et dispositions spéciales prévues par
l'article L. 270 peuvent être appliquées en matière de taxes sur le chiffre d'affaires, sous réserve des adaptations
nécessaires. | Bulletin officiel des finances publiques - impôts | BOI-REC-GAR-20-10-10 | https://bofip.impots.gouv.fr/bofip/3696-PGP.html/identifiant=BOI-REC-GAR-20-10-10-20120912 | 2012-09-12 00:00:00 | fc2294ae38636117f835ec1cb9a3d1a3f90b1baa68e1ac91f4defea68d23416c | [
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] |
1
Dans le système fiscal français, l'impôt est assis, en règle générale, sur des bases
d'imposition déclarées par les redevables eux-mêmes. Les actes ou déclarations déposés par les contribuables bénéficient d'une présomption d'exactitude et de sincérité, et les insuffisances,
inexactitudes ou omissions relevées dans ces documents sont présumées être commises de bonne foi.
Cependant, afin d'assurer une imposition aussi exacte que possible, l'administration, dans la
stricte observation du code général des impôts et du livre des procédures fiscales, dispose de méthodes d'intervention permettant d'examiner les déclarations, de réunir les éléments d'information
indispensables pour confronter ces dernières à la réalité des faits et enfin de procéder, le cas échéant, au rehaussement des bases d'imposition. L'ensemble de ces activités constitue le contrôle
fiscal.
10
La répartition des tâches liées à l'exercice du contrôle fiscal s'effectue entre les différents
services de la Direction générale des finances publiques.
20
La compétence des fonctionnaires de la Direction générale des finances publiques dépend de leur
service d'affectation et de la nature des fonctions exercées.
30
Le contrôle peut revêtir diverses formes. À cet égard, on peut distinguer le contrôle sur
pièces, effectué sans recherches extérieures, et les vérifications (vérification de comptabilité ou examen contradictoire de la situation fiscale personnelle) qui constituent un contrôle plus
approfondi.
40
Enfin, l'administration établit chaque année des programmes de contrôle fiscal qui ont pour
objet de coordonner l'action des services vérificateurs et d'assurer une égale répartition des contrôles sur l'ensemble du territoire.
50
La présente division est consacrée :
- à la présentation du contrôle de l'impôt (titre 1,
BOI-CF-DG-10) ;
- aux services chargés du contrôle de l'impôt (titre 2,
BOI-CF-DG-20) ;
- aux compétences et attributions des agents chargés de l'assiette et du contrôle (titre 3,
BOI-CF-DG-30) ;
- aux modalités d'exercice du contrôle de l'impôt (titre 4,
BOI-CF-DG-40). | Bulletin officiel des finances publiques - impôts | BOI-CF-DG | https://bofip.impots.gouv.fr/bofip/3725-PGP.html/identifiant=BOI-CF-DG-20130603 | 2013-06-03 00:00:00 | a00662b8a389385c58dcd9ecb584268d4751a54e4ac5ce318e86cf566a57aa6f | [
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] |
L'article 64 du
code général des impôts (CGI) qui prévoyait les modalités de détermination des bénéfices forfaitaires agricoles, a été abrogé par
l'article
33 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015. Cette abrogation s'appliquant à compter de l'imposition des revenus de l'année 2016, le régime du bénéfice
forfaitaire est applicable jusqu'aux revenus de l'année 2015 (déclarés en 2016).
Le régime des micro-exploitations (régime « micro-BA »), prévu à
l'article 64 bis du CGI, qui remplace le régime du forfait, est présenté au BOI-BA-BASE-15.
Les commentaires exprimés dans le présent document sont retirés à compter de la date de publication des
commentaires relatifs au régime micro-BA. Pour prendre connaissance des commentaires antérieurs, consulter la version précédente dans l'onglet « Versions Publiées Du Document ». | Bulletin officiel des finances publiques - impôts | BOI-BA-BASE-10-40 | https://bofip.impots.gouv.fr/bofip/3729-PGP.html/identifiant=BOI-BA-BASE-10-40-20160907 | 2016-09-07 00:00:00 | fa32e2f5f04363898fdf58baf38a8232eebad043cb5777a5299e6b96de14396f | [
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1
L'emprunt doit avoir été contracté pour l'acquisition ou la construction de l'habitation
principale. En principe, les intérêts des emprunts destinés à financer des travaux de rénovation ne sont pas retenus.
Cela étant, compte tenu de la volonté du législateur, telle qu’elle ressort des débats lors de
l’examen du projet de loi devant l’Assemblée nationale (Débats AN, 2ème séance du jeudi 12 juillet
2007 [JO AN du 13/07/2007, p. 1858 et 1859]), il est admis que le crédit d’impôt s’applique aux intérêts des emprunts souscrits pour financer l’acquisition ainsi que les travaux relatifs au
logement ainsi acquis, lorsque ceux-ci sont concomitants à cette acquisition, c’est-à-dire rattachables à la fois dans le temps et dans la destination.
10
Sont ainsi pris en compte les intérêts des emprunts destinés à financer :
- l’acquisition d’un logement suivi ou non de travaux, ceux-ci étant réalisés immédiatement ou à
bref délai après cette acquisition ;
- l’acquisition d’un terrain en vue de la construction d’un immeuble et les dépenses de
construction de celui-ci ;
- l’agrandissement de l’habitation principale lorsque l'immeuble acquis ou construit forme avec
le logement dont l'acquéreur ou le constructeur est déjà propriétaire une seule et même unité d'habitation ;
- l’acquisition d’un logement dégradé (ruine) ou d’un immeuble affecté à un usage autre que
d’habitation suivie de travaux permettant de le réaffecter ou de le transformer en local à usage d’habitation ;
- les travaux de transformation en local à usage d’habitation d’un immeuble affecté à un usage
autre que d’habitation dont le contribuable est déjà propriétaire (ex : transformation d’une grange) ;
- le paiement d’une soulte de partage.
I. Principes généraux
20
S’agissant d’une incitation portant sur les intérêts d’emprunt supportés par le contribuable à
raison de l’acquisition ou de la construction de son habitation principale, le crédit d’impôt n’est, en principe, susceptible de s’appliquer que pour des dépenses réalisées à l’occasion d’une
opération réalisée à titre onéreux et financée au moins partiellement par le recours à l’emprunt.
A. Opération réalisée à titre onéreux
30
Constituent notamment des opérations réalisées à titre onéreux, les ventes, les licitations
ainsi que les échanges ou les partages qui donnent lieu au versement d’une soulte, sous réserve que celle-ci soit financée par l’emprunt.
Sont exclus du champ d’application du crédit d’impôt, les intérêts versés à l’occasion
d’opérations autres que celles réalisées à titre onéreux. En outre, le législateur a expressément exclu du bénéfice du crédit d’impôt l’acquisition par une société d’un logement ayant antérieurement
appartenu au contribuable directement ou par l’intermédiaire d’une autre société non soumise à l’impôt sur les sociétés.
Pour l’application de ces précisions, les opérations autres que celles réalisées à titre
onéreux s’entendent notamment des mutations à titre gratuit, entre vifs ou par décès (cf. toutefois I-B § 40) et des opérations portant sur le transfert du patrimoine professionnel au
patrimoine privé.
S’agissant des opérations réalisées à titre onéreux, il n’y a pas lieu, en principe, de tenir
compte :
- de la forme et du caractère de la transaction qui peut être amiable, volontaire ou
judiciaire ;
- des modalités de paiement du prix qui peut être différé ou consister en une rente viagère.
B. Exception en cas de recours à l’emprunt pour le paiement des droits consécutifs à une acquisition à titre gratuit
40
Par dérogation, il est admis que le crédit d’impôt s'applique aux intérêts des emprunts
contractés pour le paiement des droits de mutation et des autres frais d’acte supportés par l’acquéreur exigibles sur la transmission à titre gratuit d'un immeuble affecté à l'habitation principale de
son nouveau propriétaire, sans qu'il y ait à distinguer selon que les intérêts sont payés à des tiers bailleurs de fonds ou au Trésor public. Il en est donc ainsi et dans les mêmes conditions, pour
les intérêts de crédits versés au Trésor en cas de paiement fractionné ou différé des droits conformément à l'article 1717 du
CGI.
II. Acquisition d'un immeuble achevé ou en état futur d'achèvement (VEFA)
A. Acquisitions de logements achevés neufs ou anciens
50
Sont susceptibles d’être éligibles au crédit d’impôt les intérêts des prêts souscrits pour
l’acquisition de logements achevés. La circonstance que ces logements soient neufs ou anciens est sans incidence sur le bénéfice du crédit d’impôt.
Exemple :
Un couple achète un logement ancien en septembre 2007 au moyen d’un emprunt pour lequel la mise
à disposition des fonds intervient le 15 septembre. La première mensualité est versée le 4 octobre 2007.
Dans la limite des plafonds annuels de dépenses
(BOI-IR-RICI-350-20-10-10 au III § 150 à 200) et sous réserve que le logement soit affecté, à la date de paiement des intérêts, à
l’habitation principale du propriétaire, peuvent ouvrir droit au crédit d’impôt :
- au taux de 40 % : les intérêts versés au titre des trois mensualités de l’année 2007 et des
neuf premières mensualités de l’année 2008 ;
- au taux de 20 % : les intérêts versés au titre des trois dernières mensualités de l’année
2008, au titre des mensualités versées au titre des années 2009 à 2011 et enfin au titre des neuf premières mensualités de l’année 2012.
B. Acquisitions de logements en état futur d’achèvement (VEFA)
60
Sont susceptibles d’être éligibles au crédit d’impôt les intérêts des prêts souscrits pour
l’acquisition de logements en état futur d’achèvement (VEFA).
Dans cette situation, les intérêts versés dès la première mise à disposition partielle des
fonds peuvent ouvrir droit au crédit d’impôt, sous réserve que l'acquéreur s’engage à affecter le logement construit sur ce terrain à son habitation principale au plus tard le 31 décembre de la
deuxième année qui suit celle de la conclusion du contrat de prêt.
Exemple :
Un contribuable acquiert en 2008 un logement en VEFA qu'il ne peut donc pas habiter
immédiatement. Cette opération est partiellement financée par un emprunt immobilier conclu en mai 2008 et pour lequel la mise à disposition des fonds intervient le 15 mai 2008. La première échéance de
remboursement des fonds empruntés intervient le 6 juin 2008. En souscrivant en mars 2009 la déclaration de ses revenus de 2008, il s'est engagé à faire de l'immeuble son habitation principale au plus
tard le 31 décembre 2010.
L'intéressé peut bénéficier du crédit d’impôt au titre de chacune des années 2008 (pour les
intérêts versés de juin à décembre) à 2013 (pour les intérêts versés jusqu’au 15 mai de cette dernière année).
Sous réserve du respect de cet engagement et dans la limite des plafonds annuels de dépenses
(BOI-IR-RICI-350-20-10-10 au III § 150 à 200), peuvent ouvrir droit au crédit d’impôt :
- au taux de 40 % : les intérêts versés au titre des sept mensualités de l’année 2008 et des
cinq premières mensualités de l’année 2009 ;
- au taux de 20 % : les intérêts versés au titre des sept dernières mensualités de l’année
2009, au titre des mensualités versées au titre des années 2010 à 2012 et enfin au titre des cinq premières mensualités de l'année 2013.
Certaines modalités d’application particulières sont toutefois prévues
(BOI-IR-RICI-350-20-10-10 au II-C-2 § 110)
C. Acquisitions de logements à rénover (en état futur de rénovation - VIR)
70
Sont susceptibles d’être éligibles au crédit d’impôt, les intérêts des prêts souscrits pour
l’acquisition de logements à rénover (en état futur de rénovation - VIR). Pour plus de précisions sur ce mode d’acquisition de la propriété mis en place par la
loi n° 2006-872 du 13 juillet
2006 portant engagement national pour le logement, il convient de se reporter au I-A-2 § 40 du BOI-IR-RICI-350-10-20-10.
En l’absence de précision de la loi sur ce point, seuls les intérêts versés à partir de la
date à laquelle le logement est effectivement affecté à l’habitation principale du contribuable peuvent en principe ouvrir droit au crédit d’impôt. Il est toutefois admis, dans une telle situation de
retenir les mêmes modalités d’application du crédit d’impôt qu’en cas d’acquisition d’un logement en état futur d’achèvement (cf. II-B § 60).
III. Acquisition d'un immeuble achevé et réalisation de travaux
80
Le crédit d’impôt prévu à
l’article 200 quaterdecies du CGI s’applique non seulement aux intérêts versés à raison de l’acquisition d’un
logement, mais aussi des travaux qui doivent y être réalisés, lorsque ceux-ci sont « concomitants, rattachables à la fois dans le temps et dans la destination » et qu’ils sont réalisés « au moment de
l’acquisition ou dans les semaines qui suivent » (Débats AN, 2ème séance du jeudi 12 juillet 2007
[JO AN du 13/07/2007, p. 1858 et 1859]).
Pour l’application de ces dispositions, sont considérés comme tels les travaux qui sont
effectués et achevés dans les douze mois qui suivent la date de signature de l’acte authentique d’acquisition du logement, à la condition qu’ils soient financés au moyen du prêt qui a permis de
financer l’acquisition du logement ou par un prêt immobilier distinct, sous réserve que ce prêt soit souscrit concomitamment à celui qui a permis de financer cette acquisition.
Ces travaux s’entendent notamment des travaux d’amélioration ou d'aménagement interne
(aménagement de cuisines, de salles de bains, etc.) comme de ceux qui ont pour effet d'accroître le volume ou la surface habitable des locaux précédemment affectés à un autre usage (aménagement des
combles, etc.), ou ceux qui entraînent une modification importante du gros-œuvre de l'immeuble concerné (addition de construction, démolition et reconstitution de planchers ou de cloisons, etc.).
S’agissant d’une mesure dérogatoire, celle-ci doit être appliquée strictement, en particulier
au regard de l’appréciation du délai de douze mois.
Il est précisé que le contribuable ne peut pas bénéficier du crédit d’impôt prévu à l’article
200 quaterdecies du CGI lorsque l’emprunt est exclusivement destiné à financer la réalisation de travaux dans un immeuble achevé acquis à titre gratuit (succession, donation).
Exemple :
Dans une situation identique à celle de l’exemple du II-A § 50, le
contribuable réalise des travaux et n’affecte le logement à son habitation principale que le 3 février 2008. Compte tenu des précisions apportées par la présente instruction, il peut toutefois
bénéficier du crédit d’impôt dans les mêmes conditions que dans l’exemple du II-A § 50.
IV. Acquisition d'un terrain et réalisation de travaux de construction
A. Travaux de construction
90
Sont susceptibles d’être éligibles au crédit d’impôt les intérêts des prêts souscrits pour la
réalisation de travaux de construction d’un logement. Pour l’application de ce dispositif et conformément à la jurisprudence, il convient d'entendre par construction :
- non seulement l'édification proprement dite de l'immeuble ou son extension résultant de
l'addition d'une nouvelle partie d'immeuble formant avec le logement considéré une seule et même unité d'habitation ;
- mais aussi l'adaptation à l'habitation de locaux existants, affectés à un autre usage, ce
qui implique une augmentation du volume et de la surface habitable.
En revanche, les aménagements ou transformations opérés dans des locaux déjà affectés à
l'habitation (ex. : transformation d'une chambre en salle de bains) ne constituent pas une opération de construction, à moins que les travaux effectués correspondent à une restructuration complète,
après démolition interne, d'une unité d'habitation suivie de la création d'aménagements neufs.
Ces précisions applicables dans le cadre des dispositifs antérieurs
(RM Marette n° 25681, JO AN du 3 avril 1976, p. 1311 ; dans le même sens,
RM Griotteray n° 19909, JO AN du 26 février 1990, p. 850) s’appliquent également au crédit d’impôt prévu à l'article 200
quaterdecies du CGI.
Il est admis que de tels travaux puissent être éligibles dans deux situations :
- lorsqu’ils sont engagés immédiatement après l’acquisition du terrain nu d’assise et sont
financés au moyen du prêt qui a permis de financer cette acquisition ou par un prêt immobilier distinct, sous réserve que ce prêt soit souscrit concomitamment à celui qui a permis de financer
l’acquisition du terrain ;
- lorsqu’ils sont effectués sur un terrain dont le contribuable est déjà propriétaire et font
l’objet d’un prêt immobilier particulier. Dans ce cas, les intérêts du prêt immobilier qui finance la construction du logement peuvent, toutes autres conditions étant par ailleurs remplies, ouvrir
droit au crédit d’impôt.
Exemple :
Un couple achète un terrain en septembre 2006 afin d’y faire bâtir une maison individuelle. La
déclaration d’ouverture de chantier est déposée le 15 mai 2007. Les dépenses de construction sont financées au moyen d’un emprunt conclu le 10 mai 2007 pour lequel la mise à disposition des fonds
intervient le 1er juin 2007. La première mensualité de remboursement est versée le 15 juin 2007.
Dans cette situation :
- bien que l’acquisition du terrain soit intervenue avant la date d’entrée en vigueur du
dispositif, les intérêts versés à compter du 1er juin 2007 au titre de l’emprunt destiné à financer l’acquisition du terrain comme ceux qui sont versés à compter de cette même date au titre
de l’emprunt destiné à financer les dépenses de construction ouvrent droit au crédit d’impôt ;
- le bénéfice du crédit d’impôt est subordonné à ce que l’acquéreur s’engage à affecter le bien
à son habitation principale avant le 31 décembre de la deuxième année qui suit celle de la conclusion du contrat de prêt, soit ici avant le 31 décembre 2009 ;
- le bénéfice du crédit d’impôt est subordonné, pour les intérêts versés postérieurement à
l’achèvement, à ce que le logement soit, à la date de paiement de ceux-ci, affecté à l’habitation principale du propriétaire.
Dans la limite des plafonds annuels de dépenses
(BOI-IR-RICI-350-20-10-10 au III § 150 à 200), peuvent ouvrir droit au crédit d’impôt :
- au taux de 40 % : les intérêts versés pour les deux emprunts au titre des sept dernières
mensualités de l’année 2007 et des cinq premières mensualités de l’année 2008;
- au taux de 20 % : les intérêts versés pour les deux emprunts au titre des sept dernières
mensualités de l’année 2008, au titre des mensualités versées au titre des années 2009 à 2011 et enfin au titre des cinq premières mensualités de l’année 2012.
Pour plus de précisions sur les conséquences des conditions d’entrée en vigueur sur
l’application de ces dispositions et en particulier sur la définition des opérations susceptibles de bénéficier du crédit d’impôt, il convient de se reporter au
BOI-IR-RICI-350-20.
B. Maisons vendues en kit installées par le contribuable
100
Dans le cas particulier des maisons vendues en kit, il est admis que le contribuable qui
procède lui-même à la construction de tout ou partie de son logement puisse néanmoins bénéficier du crédit d’impôt, à la condition notamment qu’il ait dû contracter pour l’acquisition des matériaux
nécessaires à la construction de ce logement un prêt immobilier, et toutes autres conditions étant par ailleurs remplies.
V. Agrandissement du logement
A. Travaux d’agrandissement d’un logement achevé dont le contribuable est déjà propriétaire
110
Il est admis que les intérêts des prêts correspondant au financement de travaux
d’agrandissement soient éligibles au crédit d’impôt, sous réserve que ces travaux, réalisés en vue d’agrandir un logement achevé, soient effectués sur un immeuble qui est déjà la propriété du
contribuable et que l’addition de construction ainsi édifiée forme avec celui-ci une seule et même unité d’habitation.
Ces travaux s’entendent notamment des travaux qui ont pour effet d'accroître le volume ou la
surface habitable des locaux. Il en est notamment ainsi des travaux portant sur l’aménagement de combles ou de la transformation d’une dépendance en pièce d’habitation.
N’entrent pas dans cette catégorie les travaux de construction et/ou d’extension de
dépendances affectés à un usage autre que l’habitation (garages, piscines, etc.) ou de balcons, loggias, terrasses ou vérandas.
Lorsque les travaux d’agrandissement sont financés par le prêt également destiné à financer
l’acquisition du logement initial, les intérêts versés ouvrent droit au crédit d’impôt dans les conditions de droit commun.
Lorsque les travaux d’agrandissement font l'objet d'un prêt distinct, deux situations doivent
être distinguées :
- lorsque la mise à disposition des fonds intervient plus de cinq ans après l'acquisition du
logement dont le contribuable est déjà propriétaire, les intérêts du prêt destiné à financer ces travaux peuvent ouvrir droit au crédit d’impôt dans la limite des cinq premières annuités ;
- lorsque la mise à disposition des fonds intervient moins de cinq ans après l'acquisition du
logement initial, le crédit d’impôt s’applique aux cinq premières annuités de chaque prêt.
Exemple : Les intérêts du prêt qui finance l’acquisition d’un logement le
1er janvier 2008 ouvrent droit au crédit d’impôt au titre des cinq premières annuités (2008 - 2012) et les intérêts du prêt qui finance les travaux d’agrandissement ouvrent droit au crédit
d’impôt au titre des cinq premières annuités (2010 - 2015). Il en résulte que le contribuable mentionnera sur les déclarations des années 2010 à 2012 les intérêts cumulés des deux prêts.
Dans ces situations, et sous réserve que le logement initial reste occupé pendant la
réalisation des travaux, la condition relative à l’affectation à l’habitation principale sera réputée remplie pour l’ensemble de l’unité d’habitation, y compris l’addition de construction, dès la mise
à disposition des fonds afférents au second prêt.
B. Agrandissement du logement achevé dont le contribuable est déjà propriétaire par l’acquisition d’un logement adjacent
120
Par assimilation à la solution retenue pour les travaux d’agrandissement, il est également
admis que puissent ouvrir droit au crédit d’impôt les intérêts des prêts correspondant au financement de l'acquisition d’un logement adjacent destiné à former avec le logement initial une seule et
même unité d’habitation.
S’agissant des modalités d’application du crédit d’impôt, il convient de retenir une solution
identique à celle mentionnée au V-A 110.
VI. Travaux de transformation en logement
A. Travaux de transformation d’un local non affecté à l’habitation ou d’un local inhabitable en logements
130
Sont susceptibles d’être éligibles au crédit d’impôt les intérêts des prêts souscrits pour la
réalisation de travaux de transformation d’un local non affecté à l’habitation ou d’un local inhabitable (par exemple une ruine) en logements. En pratique, ils s’agit des travaux d’aménagement interne
d’un local non antérieurement affecté à l’habitation qui conduisent à la création de nouveaux logements et qui interviennent nécessairement après délivrance d’un permis de construire dont l’exécution
est ensuite constatée par un certificat de conformité.
Ces travaux portent en particulier sur la réfection ou la consolidation des gros murs et des
murs de refend, le rétablissement de la toiture entière ou d'une partie importante de celle-ci, celui des murs de soutènement et des clôtures, ainsi que la réfection des planchers d'une maison.
Ces travaux s’entendent également de ceux dont l’importance excède celle des opérations
courantes d'entretien et de réparation et qui consistent notamment en la remise en état, la réfection, voire le remplacement d'équipements qui, au même titre que les gros murs, les charpentes et les
couvertures, sont essentiels pour maintenir l'immeuble en état d'être utilisé conformément à sa destination.
Les travaux de cette nature doivent porter sur l’intégralité du local. S’ils sont réalisés sur
une partie seulement d’un immeuble déjà affecté à l’habitation principale du contribuable, ils ne peuvent ouvrir droit à l’avantage fiscal au titre de la réalisation de travaux de transformation d’un
local en logement. Ainsi, la réalisation d’une chambre et d’une salle de bains dans des combles jusqu’alors utilisées comme grenier, et qui ont eu pour effet d’augmenter le volume et la surface
habitable de la résidence principale du contribuable ne sont pas éligibles au crédit d’impôt au titre des travaux de transformation d’un local en logement. Ils peuvent néanmoins l’être, le cas
échéant, au titre des travaux d’agrandissement de l’habitation principale du contribuable (cf. V-A § 110).
Exemple :
Un contribuable achète un local en octobre 2007 en vue de le transformer en immeuble à usage
d’habitation. Cette opération est partiellement financée par un emprunt immobilier conclu en octobre 2007 et pour lequel la mise à disposition des fonds intervient le 1er novembre 2007. La
première mensualité de remboursement est versée le 1er décembre 2007. La déclaration d’ouverture de chantier est déposée le 15 mars 2008.
Dans la limite des plafonds annuels de dépenses
(BOI-IR-RICI-350-20-10-10 au III § 150 à 200), peuvent ouvrir droit au crédit d’impôt :
- au taux de 40 % : les intérêts versés au titre de la mensualité de décembre 2007 et des onze
premières mensualités de l’année 2008 ;
- au taux de 20 % : les intérêts versés au titre de la dernière mensualité de l’année 2008, au
titre des mensualités versées au titre des années 2009 à 2011 et enfin au titre des onze premières mensualités de l’année 2012.
B. Conditions d'éligibilité
135
Il est admis que de tels travaux puissent être éligibles dans deux situations :
- lorsqu’ils sont effectués concomitamment à l’acquisition d’un local non affecté à usage
d’habitation ou inhabitable, et sont financés par un prêt souscrit concomitamment à celui qui finance cette acquisition ;
- lorsqu’ils sont effectués sur un local non affecté à usage d’habitation ou inhabitable dont
le contribuable est déjà propriétaire et font l’objet d’un prêt immobilier particulier. Dans ce cas, seul le prêt immobilier qui finance les travaux de transformation en logement est susceptible
d’ouvrir droit au crédit d’impôt, à l’exclusion de celui qui finance l’acquisition antérieure et isolée du local affecté à un autre usage ou inhabitable.
C. Preuve du caractère inhabitable des locaux ou de leur affectation initiale à un autre usage que l’habitation
140
La preuve du caractère initialement inhabitable du local ou de son affectation -au moment de
l’acquisition- à un autre usage que l’habitation peut être apportée par tous moyens par le contribuable.
En pratique, cette preuve résultera le plus souvent des factures de travaux produites,
lesquelles doivent notamment mentionner la nature précise des prestations de travaux effectuées et ainsi rendre compte de leur ampleur (par exemple, l’absence initiale de salle d’eau et/ou de cuisine
et la nécessité d’en créer peuvent tenir lieu de preuve que le local n’était pas affecté à l’habitation auparavant).
En outre, la circonstance que le local ait donné lieu, à bon droit, à assujettissement à la
taxe d’habitation l’année d’imposition précédent l’acquisition ou l’année de cette acquisition conduira systématiquement à refuser le bénéfice de l’avantage fiscal au titre de la réalisation de
travaux de transformation du local en logement.
D. Travaux de démolition préalables à la construction du logement
150
S’agissant de logements que le contribuable fait construire, la circonstance que des travaux
de démolition aient été effectués préalablement à la construction à proprement parler ne fait pas obstacle au bénéfice du crédit d’impôt. Bien qu’une telle opération ne puisse être assimilée à une
acquisition de logement, il est toutefois admis de ne pas exclure de l’assiette de l’avantage fiscal, les intérêts de prêts correspondant aux dépenses de travaux de démolition lorsque ces dépenses
concourent à l’opération de construction, appréciée dans son ensemble.
VII. Paiement d'une soulte de partage
A. Partage d’une indivision d’origine successorale
160
En vertu de l'effet déclaratif du partage, chaque héritier est censé avoir succédé seul et
immédiatement à tous les biens mobiliers et immobiliers compris dans son lot.
Par suite, l'emprunt contracté par un héritier pour désintéresser les autres ayants droit à la
succession ne peut normalement être regardé comme ayant été souscrit en vue d'une acquisition.
Toutefois, pour ne pas défavoriser les contribuables tenus au paiement d'une soulte par
rapport aux autres personnes accédant à la propriété, il est admis que l'héritier attributaire d'un logement dont il fait sa résidence principale puisse faire état des intérêts des prêts contractés
pour régler la soulte due aux autres héritiers.
À cet égard, lorsque le lot attribué à un héritier comprend non seulement un logement destiné
à son habitation principale, mais également d'autres biens mobiliers ou immobiliers, les intérêts versés ne sont retenus que pour une quote-part correspondant au rapport existant entre la valeur
vénale du logement et la valeur totale des biens attribués à cet héritier.
B. Partage d’une indivision d’origine conjugale
170
En vertu de l'effet déclaratif du partage, l'époux divorcé auquel est attribuée l'ancienne
habitation principale du ménage est censé en avoir toujours été le seul propriétaire. Par suite, l'emprunt contracté pour désintéresser l'ex-conjoint ne peut normalement être regardé comme ayant été
souscrit en vue d'une acquisition.
Toutefois, pour les mêmes motifs qu'au VII-A § 160, il est admis que
l'attributaire du logement familial puisse faire état, toutes autres conditions étant par ailleurs remplies, des cinq ou sept premières annuités d'intérêts des emprunts contractés pour désintéresser
son ex-conjoint.
VIII. Opérations non éligibles
A. Acquisition indirecte d'un logement ayant antérieurement appartenu au contribuable
180
Afin d'éviter que l'acquisition d'un même logement par un même contribuable ne puisse donner
lieu, au travers d'un montage reposant sur le transfert de la propriété de l'immeuble à une société dont il serait associé, à l'application de plusieurs crédits d'impôt successifs, le législateur a
expressément prévu que ne peuvent bénéficier du crédit d'impôt les intérêts des prêts souscrits par une société de personnes non dotée de la transparence fiscale et non soumise à l'impôt sur les
sociétés pour l'acquisition d'un logement ayant antérieurement appartenu au contribuable, directement ou par l'intermédiaire d'une autre société non soumise à l'impôt sur les sociétés.
B. Dépenses de travaux effectués sur le logement autres que celles énumérées aux III à VI § 80 à 150
190
Sous réserve des précisions apportées aux III à VI §
80 à 150, ne sont pas pris en compte les intérêts des emprunts destinés à financer des dépenses de travaux de rénovation dans un logement dont le contribuable est déjà propriétaire.
Il en est notamment ainsi des dépenses courantes d'entretien et de réparation d'un immeuble ou
des dépenses relatives à des travaux d'amélioration tels que l'installation d'un ascenseur, d'une salle de bains ou du chauffage central dans un immeuble qui en était dépourvu, lorsque ces dépenses ne
sont pas réalisées dans les douze mois de l’acquisition d’un logement achevé.
Exemple :
Un contribuable célibataire achète un appartement en mai 2005. En juillet 2007, il contracte un
emprunt afin de financer des dépenses de rénovation de ce logement. La mise à disposition des fonds intervient le 10 juillet 2007. La première mensualité de remboursement est versée le 10 août 2007.
Dans cette situation, les intérêts versés au titre de cet emprunt comme ceux versés, le cas
échéant, au titre de l’emprunt destiné à financer l’acquisition de l’appartement ne peuvent ouvrir droit au crédit d’impôt, quel que soit leur date de versement, dès lors que cette acquisition est
intervenue avant la date d’entrée en vigueur du dispositif et que les travaux ne peuvent pas être considérés comme concomitants à cette acquisition.
Sous réserve des précisions ci-avant, sont notamment exclus du bénéfice du crédit d’impôt les
intérêts des prêts souscrits au titre des dépenses afférentes à :
- des travaux d’amélioration, de réparation ou d’entretien courants : raccordement à un réseau
d’égouts, réfection des toitures, réparations consécutives à un sinistre, traitement des charpentes contre les parasites (cf. toutefois III § 80 pour les
travaux réalisés dans les douze mois de l’acquisition) ;
- des dépenses de ravalement, c’est-à-dire celles qui sont nécessitées par la remise en état
des façades ou des murs extérieurs d’un immeuble, peu important que les travaux s’opèrent, suivant la nature de la construction, par simple grattage, brossage ou lavage des murs, ou par la réfection
des crépis, les dépenses de vernissage des façades d’un chalet, ainsi que l’ensemble des travaux accessoires et consécutifs au ravalement proprement dit, tels que les frais de réfection des peintures
extérieures ;
- des travaux de grosses réparations qui ne répondent à aucune des catégories de travaux
éligibles mentionnées aux III à VI § 80 à 150, ainsi que les intérêts des prêts souscrits pour le financement de ces travaux. En effet, contrairement à ce
qui était prévu dans l’ancien dispositif de réduction d’impôt, pour lequel l'ancien article 199 sexies du CGI (abrogé au
1er janvier 2005), l'ancien article 199 sexies A du CGI (abrogé au 1er janvier 2005) et
l'ancien article 199 sexies B du CGI (abrogé au 1er janvier 2005) visaient explicitement les grosses réparations,
cette catégorie ne constitue pas, pour le crédit d’impôt désormais applicable, une typologie pertinente. Les dépenses de travaux doivent, pour être éligibles au crédit d’impôt, être examinées en
considération des travaux assimilés à une acquisition de logements définis aux IV à VI § 90 et suivants. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-350-10-40 | https://bofip.impots.gouv.fr/bofip/3807-PGP.html/identifiant=BOI-IR-RICI-350-10-40-20160421 | 2016-04-21 00:00:00 | 733c8620db526d65bbeba3f335e40b4c16183b85d7dab6c8597b19d37e944369 | [
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1
Sous réserve des dispositions propres aux bénéfices industriels et commerciaux, aux bénéfices
non commerciaux et aux bénéfices agricoles ainsi que de l'article 150 UB du code général des impôts (CGI) et de
l'article 150 UC du CGI, les gains nets retirés des cessions à titre onéreux, effectués directement ou par personne
interposée ou par l'intermédiaire d'une fiducie, de valeurs mobilières admises aux négociations sur un marché règlementé, de droits sociaux, de titres mentionnés au 1° de
l'article 118 du CGI et aux 6° et 7° de l'article 120 du
CGI, de droits ou titres, entrent dans le champ d'application de l'article 150-0 A du CGI.
Le présent titre consacré à l'étude du champ d'application décrit :
- les opérations imposables (chapitre 1, BOI-RPPM-PVBMI-10-10) ;
- les opérations exonérées (chapitre 2, BOI-RPPM-PVBMI-10-20) ;
- les personnes imposables (chapitre 3, BOI-RPPM-PVBMI-10-30). | Bulletin officiel des finances publiques - impôts | BOI-RPPM-PVBMI-10 | https://bofip.impots.gouv.fr/bofip/3836-PGP.html/identifiant=BOI-RPPM-PVBMI-10-20191220 | 2019-12-20 00:00:00 | 7eac62200a6960f8c68e92c8b41c5bbc28847d5ffff0681079b62246a6656e51 | [
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1
Sont imposables à l'impôt sur le revenu dans la catégorie des plus-values mobilières les gains
nets réalisés par les particuliers lors de la cession à titre onéreux de valeurs mobilières et de droits sociaux et certaines opérations particulières.
10
Le présent chapitre est consacré à l'étude :
- de la nature des cessions et opérations assimilées imposables (section 1,
BOI-RPPM-PVBMI-10-10-10) ;
- de la nature des distributions imposables dans la catégorie des plus-values mobilières
(section 2, BOI-RPPM-PVBMI-10-10-20) ;
- des dons de titres admis aux négociations sur un marché réglementé au profit de certains
organismes d'intérêt général (section 3, BOI-RPPM-PVBMI-10-10-30).
20
L'étude des profits réalisés, à titre occasionnel, sur les instruments financiers à terme qui
figurait à la section 2 au BOI-RPPM-PVBMI-10-10-20 est transférée au titre 7 (BOI-RPPM-PVBMI-70). | Bulletin officiel des finances publiques - impôts | BOI-RPPM-PVBMI-10-10 | https://bofip.impots.gouv.fr/bofip/3840-PGP.html/identifiant=BOI-RPPM-PVBMI-10-10-20160304 | 2016-03-04 00:00:00 | 56bb621e7886aaef3e9c888925a2c02f18d2b2b8bbf5818d2dab5815060b4357 | [
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] |
Les précédents chapitres ont exposé les principes conduisant à la qualification
des dépenses permettant leur déduction immédiate ou devant conduire à leur
activation, ces principes admettent certaines exceptions détaillées dans le
présent chapitre.
Il
s'agit :
- des dépenses d'acquisition des biens de faible valeur (section 1, cf.
BOI-BIC-CHG-20-30-10) ;
- des frais d'établissement (section 2, cf.
BOI-BIC-CHG-20-30-20) ;
- des dépenses de recherche et développement, de conception de logiciels, de
création de site internet et de brevets et marques développés en interne
(section 3, cf. BOI-BIC-CHG-20-30-30) ;
- des frais d'émission des emprunts (section 4, cf.
BOI-BIC-CHG-20-30-40). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-20-30 | https://bofip.impots.gouv.fr/bofip/3846-PGP.html/identifiant=BOI-BIC-CHG-20-30-20120912 | 2012-09-12 00:00:00 | 985a6e4e278270880287dbdcbf76ad90b4e8ab541e385bb3557b194d5008053f | [
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] |
1
Une convention 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 a été signée le 28 avril 2003 à Prague entre le gouvernement de la République française et le gouvernement de la République tchèque. Elle
est assortie d'un protocole formant partie intégrante de la convention.
La
loi n° 2005-226 du 14 mars
2005 (JO n° 62 du 15 mars 2005, p. 4392) a autorisé l'approbation de cette convention qui a été publiée par le
décret n° 2005-890 du 27
juillet 2005 (JO n° 179 du 3 août 2005, p. 12678).
Cette convention est entrée en vigueur le 1er juillet 2005.
10
L'article 29 de la convention prévoit que les stipulations qu'elle comporte s'appliquent pour la
première fois :
- en ce qui concerne les impôts sur le revenu perçus par voie de retenue à la source, aux sommes
imposables à compter du 1er janvier 2006 ;
- en ce qui concerne les impôts sur le revenu qui ne sont pas perçus par voie de retenue à la
source, aux revenus afférents, suivant les cas, à toute année civile ou tout exercice commençant à compter du 1er janvier 2006 ;
- en ce qui concerne les autres impôts, aux impositions dont le fait générateur est intervenu à
compter du 1er janvier 2006.
A compter de la date d'effet de la convention entrée en vigueur le 1er juillet 2005, les
stipulations de la Convention entre la République française et l'ex-République socialiste tchécoslovaque, signée à Paris le 1er juin 1973, tendant à éviter les doubles impositions en matière d'impôts
sur le revenu ont cessé de s'appliquer, dans les relations entre la France et la République tchèque. | Bulletin officiel des finances publiques - impôts | BOI-INT-CVB-CZE | https://bofip.impots.gouv.fr/bofip/396-PGP.html/identifiant=BOI-INT-CVB-CZE-20120912 | 2012-09-12 00:00:00 | 5a03f8efe6664cce05648c4289b653d9e7a3d8dc43b901eb2b6b98c41c49e7b4 | [
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] |
La présente section, consacrée à la présentation des dispositifs afférents aux charges de
personnel, est divisée en deux parties :
- la sous-section 1 (BOI-BA-BASE-20-30-40-10), examine les
dispositions relatives aux rémunérations (des salariés et non salariés) ainsi qu'aux cotisations sociales obligatoires des exploitants agricoles ;
- la sous-section 2 (BOI-BA-BASE-20-30-40-20), expose les
conditions et modalités de déduction des cotisations versées au titre du régime complémentaire facultatif d'assurance-vieillesse par les chefs d'exploitation ou d'entreprise agricole, conformément aux
dispositions de l'article 154 bis-0 A du code général des impôts. | Bulletin officiel des finances publiques - impôts | BOI-BA-BASE-20-30-40 | https://bofip.impots.gouv.fr/bofip/3990-PGP.html/identifiant=BOI-BA-BASE-20-30-40-20160907 | 2016-09-07 00:00:00 | 144c1fda6792a1f5fa5a71a8f4d997e3bea93e295c9a5a4582f21cc374a36174 | [
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] |
I. Principes
1
De même que les titulaires de bénéfices industriels et commerciaux soumis à un régime réel
d'imposition, les exploitants agricoles soumis à un régime réel peuvent constituer des provisions.
Les provisions déductibles s'entendent de celles définies au 5° du 1 de
l'article 39 du code général des impôts (CGI), à l'exception de la provision pour hausse des prix qui est expressément interdite
par l'article 72 C du CGI.
10
La déduction des provisions est subordonnée à des conditions de fond et de forme résultant du 5°
du 1 de l'article 39 du CGI.
Ainsi, les exploitants ne peuvent constituer des provisions que si les conditions suivantes sont
simultanément satisfaites :
- la provision doit avoir un objet nettement précisé. Elle doit être destinée à faire face
ultérieurement, soit à la dépréciation ou à la perte d'un élément d'actif, soit à une charge déductible ;
- les événements en cours doivent rendre probable la perte ou la charge ;
- la perte ou la charge doit avoir son origine dans des événements survenus au cours de
l'exercice ;
- la provision doit être effectivement constatée dans les écritures comptables de l'exercice.
20
Par ailleurs,
l'article 38 sexdecies RB de l'annexe III au CGI prévoit que les exploitants placés sous le régime
simplifié d'imposition doivent établir ou produire un relevé des provisions et un état des provisions non déductibles.
30
Ces règles comportent les conséquences suivantes :
A. Provisions non déductibles
1. Provisions non déductibles en application des conditions générales de déduction
40
La déduction des provisions doit notamment être écartée lorsqu'elles sont destinées à
compenser :
- des dépenses qui auront pour contrepartie l'entrée d'un élément nouveau dans l'actif
(exemples : provisions pour renouvellement du matériel, provisions pour travaux de construction) ;
- des charges purement éventuelles (pertes causées par les cataclysmes naturels par exemple).
Ces charges ne sont déductibles que des bénéfices de l'exercice au cours duquel elles sont devenues définitives.
2. Provision pour hausse des prix
50
L'article 72 C du CGI
interdit aux exploitants agricoles de constituer une provision pour hausse des prix (CGI, art. 39, 1-5°).
Cette interdiction est entrée en vigueur pour la détermination des résultats imposables au
titre de 1984.
B. Provisions déductibles
60
Les agriculteurs peuvent constituer des provisions, dans la mesure où elles répondent aux
conditions rappelées ci dessus, cf. I § 1 à 10. Cette possibilité paraît notamment devoir être utilisée dans les cas suivants :
1. Créances douteuses
70
Il s'agit des créances sur des débiteurs donnant des signes de défaillance : situation
notoirement obérée, traites protestées, etc.
2. Frais de déménagement et de réinstallation exposés en cas d'expropriation ou lorsque le fermier a reçu congé du
bailleur
80
En ce qui concerne les frais de déménagement et de réinstallation exposés en cas
d'expropriation : se reporter au BOI-BASE-20-20-40 au III § 30.
3. Frais de grosses réparations
90
Une provision est susceptible d'être déduite lorsque le montant des travaux constituerait une
charge excessive pour les résultats d'un seul exercice (par exemple, la remise en état de l'ensemble des bâtiments d'exploitation).
4. Risques afférents aux crédits à moyen terme résultant de ventes faites à l'étranger
100
Le c du I de
l'article 26 de la loi n°
2013-1278 du 29 décembre 2013 de finances pour 2014 supprime, à compter des exercices clos le 31 décembre 2013, la possibilité de constituer des provisions destinées à faire face aux risques
particuliers afférents aux crédits à moyen terme résultant de ventes ou de travaux effectués à l'étranger prévue au quinzième alinéa du 5° du 1 de
l'article 39 du CGI.
Toutefois, les provisions constituées au titre des exercices clos avant le 31 décembre 2013
demeurent reprises selon les règles prévues antérieurement (BOI-BIC-PROV-60-50)
5. Pertes résultant de cautionnements accordés à une SICA par ses administrateurs
110
La déduction des provisions constituées en vue de faire face à de telles pertes est admise si
l'engagement de caution entre dans le cadre d'une gestion normale des exploitations des administrateurs ou est effectué dans l'intérêt immédiat de leurs exploitations. Bien entendu, la perte doit être
déterminée avec une approximation suffisante et apparaître comme probable compte tenu des événements en cours à la clôture de l'exercice.
6. Indemnités de congés payés
120
Les dispositions de
l'article 49 octies de l'annexe III au CGI à
l'article 49 octies D de l'annexe III au CGI fixent les modalités d'application des dispositions relatives au
régime de déduction des indemnités de congés payés pour la détermination des résultats imposables.
Le régime de droit commun prévoit la déduction de l'indemnité de congé correspondant aux
droits acquis par les salariés au cours de l'exercice (CGI, art. 39, 1-1°bis, al.1); ce régime aligne la règle fiscale sur le
principe comptable.
Mais les entreprises créées avant le 1er janvier 1987 ont eu la possibilité d'opter pour un
régime qui prévoit la déduction des seules indemnités versées au cours de l'exercice (CGI, art. 39, 1-1° bis, al.2 ).
Ces articles précisent également le régime de déduction des charges sociales et fiscales
afférentes à l'indemnité de congés payés.
L'application de ces dispositions aux entreprises soumises à l'impôt sur le revenu dans la
catégorie des bénéfices industriels et commerciaux ou à l'impôt sur les sociétés est commentée au BOI-BIC-PROV-30-20-10-10).
Le régime légal des congés payés exposé aux
articles L. 3141-1 et suivants du code du travail s'applique aux salariés de l'agriculture, comme aux salariés du secteur de
l'industrie et du commerce. En vertu des dispositions de l'article 72 du CGI, les dispositions codifiées aux 1° du 1 et au 9 de
l'article 39 du CGI et de l'article 236 bis du CGI
qui concernent la détermination des résultats des entreprises industrielles et commerciales sont applicables aux exploitants agricoles soumis au régime du bénéfice réel normal.
Par suite, pour ces exploitants, les dispositions commentées au
BOI-BIC-PROV-30-20-10-10 sont applicables sans réserve.
7. Droits d'entrée versés aux coopératives agricoles par les exploitants coopérateurs
130
S'il est soumis au régime du bénéfice réel normal, l'exploitant coopérateur peut, le cas
échéant, constater une provision pour dépréciation dans les conditions prévues au 5° du 1 de l'article 39 du CGI (cf.
I § 1 et 10). Toutefois, le fait que les coopératives soient amenées statutairement à rembourser le seul montant nominal des parts et que les droits
d'entrée leur restent acquis, n'est pas à lui seul, de nature à justifier la déduction d'une telle provision puisque le coopérateur peut escompter, le moment venu, obtenir du cessionnaire de son
exploitation, le « remboursement » des droits acquittés.
8. Investissements agricoles réalisés à l'étranger
140
Les dispositions du II de
l'article 39 octies A du CGI permettent aux entreprises françaises qui réalisent un investissement agricole dans les
pays ne faisant pas partie de l'Union européenne de déduire de leurs résultats une provision égale à la moitié des sommes investies en capital au cours des cinq premières années d'exploitation. Le
régime des provisions pour implantation à l'étranger s'applique aux investissements agricoles qui ont fait l'objet d'une demande préalable d'agrément déposée avant le 1er janvier 2004.
Sont concernées par le dispositif, les entreprises françaises, sans condition de forme ou
d'activité, soumises à l'impôt sur les sociétés ou à l'impôt sur le revenu, selon les modalités de l'article 8 du CGI, à la
condition que leur régime d'imposition permette la constitution de provisions.
Sont donc exclues les entreprises imposables selon le régime forfaitaire.
Les investissements pouvant bénéficier de l'extension du dispositif doivent être de nature
agricole, c'est-à-dire réalisés pour l'exercice d'une activité agricole. L'article 63 du CGI définit les produits retirés de
cette activité, comme étant ceux provenant de l'exploitation de biens ruraux. Sont visées les activités résultant de la culture et de l'élevage (BOI-BA-CHAMP-10-10-10).
Le régime des provisions pour implantation à l'étranger est détaillé au
BOI-BIC-PROV-60-110 auquel il conviendra de se reporter.
II. Cas particulier : dépréciation du stock
150
Ainsi qu'il a été précisé au
BOI-BA-BASE-20-20-20-10 au II-A § 90, les stocks doivent, en principe, être évalués à leur prix de revient.
160
La dépréciation correspondant à l'écart entre le coût de revient des stocks et leurs cours du
jour à la clôture de l'exercice peut aussi être prise en compte par voie de décote directe (BOI-BIC-PDSTK-20-20-10-20 au II-A § 60). Les
stocks peuvent ainsi être évalués directement au cours du jour dès lors que celui-ci est inférieur au prix de revient.
170
Lorsque, à la clôture de l'exercice, le cours du jour ou la valeur probable de réalisation est
inférieur au prix de revient, l'exploitant doit constituer, à due concurrence, une provision pour dépréciation (BOI-BA-BASE-20-20-20-10 au
II-B-2 § 320).
La provision a pour objet de ramener la valeur du stock au cours du jour. La dépréciation
susceptible d'être constatée par voie de provision est donc égale à la différence entre le prix de revient et le cours du jour à la date de l'inventaire.
180
Pour qu'une provision puisse être pratiquée, il est nécessaire que la perte puisse être
considérée comme probable en raison d'évènements survenus au cours de l'exercice (exemples : épizootie, cataclysme naturel, baisse des cours, ventes à perte par les pépiniéristes ou horticulteurs).
Une perte seulement éventuelle ne saurait en aucun cas être prise en considération. La condition tenant au caractère probable de la perte sera considérée comme satisfaite dès lors que le cours du jour
retenu peut être considéré comme fiable.
190
Les provisions pour dépréciation doivent être calculées d'après la valeur réelle des produits
en stock au jour de l'inventaire. Une provision pour dépréciation des stocks calculée selon une méthode forfaitaire peut toutefois être admise en déduction des résultats dès lors qu'elle présente un
caractère d'approximation suffisante. Sur la possibilité de calculer une provision pour dépréciation des stocks selon des procédés forfaitaires
(BOI-BIC-PDSTK-20-20-10-20 au II-A § 50).
200
L'application des méthodes forfaitaires d'évaluation des stocks visées à
l'article 38 sexdecies I de l'annexe III au CGI (BOI-BA-BASE-20-20-20-10
au II-B-1-b § 170) et à l'article 38 sexdecies JC de l'annexe III au CGI
(BOI-BA-BASE-20-20-20-20) 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.
III. Régularisation et réintégration de la provision
210
Les postes de provisions doivent être ajustés à la clôture de chaque exercice. Il convient
tant que les biens en cause figurent à l'actif du bilan de procéder à une nouvelle estimation de la dépréciation en fonction des éléments d'appréciation en possession de l'exploitation.
Cette appréciation entraînera, dans les conditions de droit commun, la constitution d'une
dotation complémentaire ou d'une reprise de provision, selon que les provisions précédemment constituées se révéleront insuffisantes ou excédentaires.
220
S'agissant du sort des provisions constituées, les commentaires figurant au
BOI-BIC-PROV-50 sont applicables. | Bulletin officiel des finances publiques - impôts | BOI-BA-BASE-20-30-20 | https://bofip.impots.gouv.fr/bofip/3994-PGP.html/identifiant=BOI-BA-BASE-20-30-20-20140416 | 2014-04-16 00:00:00 | 717a847418828446957185e90845cec0b4c8f1990ef7ee7844288f9988b42212 | [
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] |
1
Le I de
l'article 1501 du code général des impôts (CGI) prévoit que des modalités particulières d'évaluation de la valeur locative
peuvent être fixées par décret en Conseil d'État pour certains locaux, établissements ou installations de caractères industriel ou commercial, lorsqu'il existe dans différentes communes des biens de
cette nature présentant des caractéristiques analogues.
Le champ d'application de cette disposition particulière et les modalités
spéciales d'évaluation concernant les établissements susvisés sont précisés à l'article 310 M de l'annexe II au
CGI.
La mise en œuvre de l'article 310 M de l'annexe II au CGI se traduit, en fait,
par application de barèmes établis à partir des règles d'évaluation de droit commun, précisant la base d'imposition à la taxe foncière de ces catégories de locaux, établissements ou installations. Ces
barèmes ne s'appliquent pas aux immobilisations réalisées postérieurement à 1974 (CGI, art. 1517, II-1) à l'exception de cas
particuliers (cf. I-B-3-a § 160).
(10)
I. Champ d'application de la méthode des barèmes
20
Aux termes du I de
l'article 310 M de l'annexe II au CGI, les modalités d'évaluation particulières (méthode des barèmes) prévues par le
I de l'article 1501 du CGI s'appliquent aux locaux, établissements ou installations affectés au transport public par voie
ferrée, à la production ou à la distribution publique d'énergie électrique, de gaz ou d'eau potable ou à la radiodiffusion et la télévision.
Le champ d'application de ces dispositions doit être envisagé :
- d'une part, sous l'angle des entreprises concernées ;
- d'autre part au regard, des locaux, établissements ou installations dont
elles sont propriétaires.
30
Remarque : Il convient de noter que les dispositions qui font
l'objet des commentaires suivants ne visent que les immobilisations acquises ou créées antérieurement au 1er janvier 1974.
En effet, depuis cette date, la méthode de l'évaluation comptable de la valeur locative est
conformément aux dispositions du deuxième alinéa du 1 du II de
l'article 1517 du CGI applicable à toutes les
immobilisations industrielles passibles de la taxe foncière sur les propriétés bâties qui appartiennent à des entreprises ne relevant pas de
l'article 50-0 du CGI, sans remise en cause, toutefois, des évaluations qui se rapportent à des immobilisations industrielles
acquises ou créée avant le 1er janvier 1974 .
Il en est notamment ainsi des locaux, établissements ou installations entrés à
compter de cette date dans l'actif d'entreprises dont les immobilisations étaient jusqu'alors évaluées à l'aide du barème.
A. Entreprises relevant de la méthode des barèmes
(40)
50
Entrent dans le champ d'application du I de
l'article 1501 du CGI (méthode des barèmes), les entreprises ci-après.
1. Entreprises assurant le transport public par voie ferrée
60
Il s'agit essentiellement de la SNCF mais aussi des régies et compagnies secondaires du
secteur public ou, le cas échéant, des entreprises du secteur privé, qui ont pour objet le transport public par voie ferrée.
2. Régie autonome des transports parisiens (RATP)
(70)
3. Entreprises assurant la production ou la distribution d'énergie électrique ou de gaz
a. Producteurs ou distributeurs publics d'électricité
80
Doivent être rangés au nombre de ces producteurs ou distributeurs :
- EDF ;
- SNCF ;
- compagnie nationale du Rhône ;
- régies locales de services publics.
Pour ce qui est de la production d'électricité, seules les entreprises
publiques exploitant des centrales thermiques ou hydro-électriques relèvent des dispositions du I de l'article 1501 du CGI.
En revanche, les centrales exploitées par les entreprises privées ainsi que
les centrales nucléaires sont hors du champ d'application du I de l'article 1501 du CGI.
Pour ce qui est de la distribution, il est admis que toutes les entreprises
sont soumises au régime du I de l'article 1501 du CGI y compris les sociétés d'intérêt collectif agricole d'électrification (SICAE).
b. Producteurs ou distributeurs publics de gaz
90
Les dispositions du I de
l'article 1501 du CGI s'appliquent aux organismes et entreprises publics qui distribuent ou transportent à destination du
public le gaz produit ou non par eux. Répondent, entre autres, à cette définition :
- le Gaz de France (GDF) ;
- la Société nationale des gaz du sud-ouest ;
- les Régies communales ou intercommunales ;
- exceptionnellement, la Compagnie française du méthane pour certains postes
de détente installés chez ses clients.
Les producteurs autonomes de gaz, du secteur public ou privé, sont exclus de
ces dispositions. Il en est de même des distributeurs appartenant au secteur privé.
4. Entreprises de distribution d'eau potable
100
Relèvent du I de
l'article 1501 du CGI les entreprises du secteur public et privé, étant précisé que le concessionnaire est habituellement une
entreprise privée et le concédant une collectivité publique.
5. Organismes de radiodiffusion et de télévision
110
Le régime d'évaluation du I de
l'article 1501 du CGI s'applique :
- d'une part, à l'établissement public de diffusion, à la Société française de
production, à l'institut national de l'audiovisuel ainsi qu'aux sociétés nationales de programme ; il est précisé, d'autre part, que les locaux, établissements ou installations de la société de
radiodiffusion (Radio-France) sont évalués selon la méthode comptable ;
- d'autre part, aux entreprises « privées » qui utilisent des installations
situées sur le territoire national.
Il s'agit notamment des sociétés suivantes :
- Europe n°1 : bureaux et studios, 26, rue François-Ier à Paris (8e ) ;
- Radio-Télé-Luxembourg (RTL) : bureaux et studios, 22, rue Bayard à Paris (8e ).
B. Locaux, établissements ou installations relevant de la méthode des barèmes
120
Bien que le I de
l'article 1501 du CGI vise les locaux et installations « à caractère industriel ou commercial », les barèmes ne trouvent en
fait à s'appliquer, sauf cas exceptionnel, qu'aux immobilisations industrielles.
C'est ainsi que doivent être évalués selon les règles de droit commun les
locaux et installations à usage d'habitation (logements de fonctions, par exemple) et à usage commercial (buffets des gares, sièges sociaux ou administratifs).
130
Sont, toutefois, soumis aux dispositions du I de
l'article 1501 du CGI :
- les terrains à usage de dépôts et de chantiers loués par la SNCF à des tiers
;
- certaines installations de distribution de gaz, telles que les postes de
coupure qui par leurs caractéristiques, ne constituent pas des établissements industriels. Les postes de piquage ainsi que les postes de sectionnement ne sont pas imposables à la taxe foncière sur les
propriétés bâties.
Le champ d'application des barèmes du I de l'article 1501 du CGI appelle, pour chacun des
secteurs d'activité définis au I de l'article 310 M de l'annexe II au CGI, les commentaires ci-après.
1. Transport public par voie ferrée
140
Les établissements et biens concernés sont :
- les gares (locaux, sols et terrains) : figurent notamment sous cette
rubrique les emplacements nus à usage de dépôts et de chantiers concédés à des tiers. Il en est de même pour les locaux occupés par des clients du chemin de fer et affectés à la réception, au
magasinage ou à l'expédition des marchandises ;
- les locaux des ateliers (y compris les sols et terrains y afférents) ;
- les locaux des sous-stations de traction électrique (y compris les sols et
terrains y afférents).
2. Régie autonome des transports parisiens (RATP)
150
Les biens servant à l'exploitation du réseau ferré métropolitain relèvent des dispositions du
I de l'article 1501 du CGI. En revanche, les locaux, établissements et installations affectés au transport des voyageurs par
autobus doivent être évalués selon les règles de droit commun.
3. Électricité
a. Établissements et installations relevant des barèmes
160
Il s'agit, au cas particulier, des établissements et installations affectés à
la production publique d'énergie électrique et à sa distribution, à savoir :
- les centrales hydro-électriques, y compris les centrales C de la
distribution (petites centrales gérées par le secteur « distribution » d'EDF) ;
- les centrales thermiques classiques ;
- les installations du transport et de la distribution telles que les postes
de transformation et d'interconnexion, les sous-stations et les transformateurs isolés.
Remarque : En l'absence de données comptables, les petits
transformateurs (MT-BT) dont la partie « Construction » n'appartient pas à l'EDF, mais aux collectivités locales continuent à être évalués à l'aide d'un barème.
b. Établissements et installations évalués selon les règles de droit commun
170
Entrent dans cette catégorie les établissements et installations autres que
ceux cités ci-dessus au I-B-3-a § 160, qu'ils appartiennent ou non à des entreprises relevant du I de l'article
1501 du CGI, à savoir :
- centrales thermiques exploitées par des entreprises privées (notamment
entreprises sidérurgiques, entreprises pétrolières, sucreries, etc.) même dans le cas où le courant électrique est entièrement ou partiellement vendu à EDF ;
- centrales nucléaires (EDF) ;
- centrales ou usines du service de traitement industriel des résidus urbains
(TIRU), à savoir :
- le centre de dépôt et de tri des ordures de Romainville,
- trois centrales (Saint-Ouen, Issy-les-Moulineaux, et Ivry) fonctionnant à partir de la destruction des ordures ménagères ;
Remarque : Pour ces quatre établissements, l'exploitation est
assurée par EDF, alors que les installations appartiennent à la ville de Paris.
- usine marémotrice de la Rance (EDF) ;
- centrales thermiques de la distribution (EDF) ; ces unités (au nombre d'une
quinzaine) ne doivent pas être confondues avec les centrale hydro-électriques de la distribution, lesquelles sont évaluées à l'aide des barèmes ;
- turbines à gaz (EDF) ; il s'agit de centrales équipées de réacteurs ;
- ateliers de réparation ;
- centres de recherches ;
- réfrigérants atmosphériques ; ces derniers éléments sont toujours évalués
selon la méthode comptable, même lorsqu'ils dépendent d'une centrale qui a été évaluée à l'aide d'un barème.
c. Cas particulier
180
Il a été décidé de soumettre aux règles d'évaluation de droit commun la
centrale de la Bathie-Roselend dont les caractéristiques ne remplissent pas les conditions énoncées au I de l'article 1501 du
CGI.
4. Gaz
190
Il est rappelé que seuls Gaz de France (GDF) et les distributeurs autonomes du
secteur public relèvent du I de l'article 1501 du CGI. À l'intérieur de ces entreprises une distinction doit être faite
suivant que les installations sont évaluées ou non à l'aide des barèmes.
a. Établissements et installations relevant des barèmes
200
Ils comprennent :
- les postes de compression, de détente et de conditionnement, de coupure ;
- les stations d'air propané ;
- les réservoirs de stockage de propane et gazomètres qu'ils soient isolés ou
compris dans d'autres unités.
D'une manière générale, le secteur du gaz se divise en trois branches
principales dont les installations sont, en tout ou partie, justiciables du barème :
- la production (ou extraction). Seules les installations de stockage en
surface relèvent du barème ;
- le transport. Cette branche comprend le réseau de canalisations et les
installations établies sur ce réseau, destiné à amener vers les centres de consommation (agglomérations, gros consommateurs industriels) - sous une pression supérieure à 16 bars en ce qui concerne Gaz
de France - le gaz provenant des centres de production, d'extraction ou des terminaux méthaniers ;
- la distribution. Cette tranche qui fonctionne sous pression n'excédant pas
16 bars, comprend :
- la répartition, dont le réseau reçoit le gaz en provenance de la branche transport,
- la distribution proprement dite, dont le réseau est constitué par des ramifications qui aboutissent aux consommateurs.
210
Remarques : Certaines installations, tout en portant la même
dénomination, peuvent se rencontrer dans plusieurs branches. C'est ainsi qu'il existe des postes de détente dans chacun des secteurs du transport et de la distribution ; ces biens relèvent du barème,
mais avec des valeurs unitaires différentes, suivant le secteur. De même, les installations de stockage se rencontrent dans les divers secteurs de la production, du transport ou de la distribution,
mais au contraire des précédents, ces biens sont évalués d'après un barème unique ;
Les canalisations extérieures, les postes de piquage et les postes de
sectionnement ne sont pas imposables à la taxe foncière ;
Il y a lieu de noter :
- que les stations de compression sont également désignées sous le terme de
stations de recompression ;
- que l'expression « postes de détente » recouvre également les postes de
prédétente et les postes de livraison ;
- que les installations de comptage font partie des postes de détente avec
lesquels elles sont évaluées globalement.
b. Établissements et installations évalués selon les règles de droit commun
220
Les règles d'évaluation de droit commun s'appliquent :
- aux usines de production ; ces établissements ne sont pas visés par le I
de l'article 1501 du CGI en raison de leurs caractères disparates et de leur disparition progressive. Il s'ensuit que, sous
cette seule réserve, le secteur de la production de gaz se trouve pratiquement mis hors du champ d'application des barèmes ;
- aux centres de recherches ;
- à l'usine de dénitrogénation d'Alfortville (GDF) ;
- aux terminaux méthaniers (y compris leurs installations de stockage qui,
d'ailleurs, forment l'essentiel de ces établissements).
- aux centres de stockage souterrain.
5. Distribution publique d'eau potable
230
Ne sont pas visés par les dispositions du I de
l'article 1501 du CGI et relèvent en conséquence des règles de droit commun :
- les barrages et les aqueducs ;
- les sols et terrains y compris ceux supportant des constructions et
installations entrant dans le champ d'application des barèmes.
Ces divers immeubles sont généralement la propriété des collectivités
locales. Il s'ensuit que le mode d'évaluation de l'article 1498 du CGI est communément applicable, attendu que lesdites
collectivités ne sont pas astreintes aux obligations de l'article 53 A du CGI.
Quant aux installations foncières de distribution d'eau appelées à
bénéficier des modalités spéciales d'évaluation (application d'un barème), elles doivent satisfaire aux deux conditions suivantes :
- présenter les caractéristiques d'établissements industriels ; tel n'est
pas le cas, par exemple des locaux distincts (bureaux ou sièges administratifs) qui doivent être évalués selon la méthode propre aux locaux commerciaux et biens divers ordinaires ;
- être passibles de la taxe foncière ou de la cotisation foncière des
entreprises.
Il convient d'évaluer les biens qui, quoique exonérés de taxe foncière, sont
néanmoins passibles de la cotisation foncière des entreprises (au nom de l'exploitant).
À cet égard, il est rappelé qu'en vertu du 3° de
l'article 1382 du CGI, sont exonérés de la taxe foncière sur les propriétés bâties les ouvrages établis pour la distribution
d'eau potable et qui appartiennent à des communes rurales (communes dont la population agglomérée au chef-lieu ne dépasse pas 5 000 habitants) ou syndicats de communes (syndicats groupant des communes
rurales ou non).
Au surplus, la collectivité locale propriétaire des installations est
exonérée de la cotisation foncière des entreprises, conformément aux dispositions de l'article 1449 du CGI, lorsqu'elle assure
elle-même la distribution publique d'eau potable.
En revanche, si cette activité est concédée ou affermée, l'entreprise
exploitante est, bien entendu, redevable de la cotisation foncière des entreprises - notamment à raison des installations servant à son exploitation.
6. Radiodiffusion et télévision
240
Le régime spécial du I de
l'article 1501 du CGI concerne les installations situées sur le territoire national et qui sont utilisées :
- soit par les organismes publics de radiodiffusion et de télévision
française (établissements publics et sociétés nationales de programme) ;
- soit par des entreprises privées ayant le même objet (cf.
I-A-5 § 110).
En règle générale, les locaux dont disposent ces sociétés privées
appartiennent à des sociétés immobilières qui sont des émanations des sociétés de radiodiffusion et de télévision. Ces sociétés immobilières relèvent des barèmes comme les sociétés d'exploitation
elles-mêmes.
Il est signalé qu'en ce qui concerne les organismes publics de
radiodiffusion et de télévision, la « maison de Radio-France » 116, avenue du Président-Kennedy à Paris (16e), présente le caractère d'un établissement exceptionnel et n'entre pas, par
conséquent, dans le champ d'application du I de l'article 1501 du CGI.
II. Modalités spéciales d'évaluation
A. Principe
250
La valeur locative des locaux, établissements ou installations visés au I de
l'article 1501 du CGI est déterminée dans les conditions fixées aux II à IV de
l'article 310 M de l'annexe II au CGI à savoir :
- les immobilisations qui présentent des caractéristiques analogues sont
classées par catégories pour chacun des secteurs d'activité concernés ;
- la valeur locative des immobilisations de chaque catégorie est obtenue par
application d'un tarif fixé par arrêté du ministre du Budget et du ministre de l'Intérieur, en fonction de la valeur locative d'immobilisations de référence particulièrement représentatives de la
catégorie en raison de leurs caractéristiques techniques, de leur importance et de l'année de leur mise en service ;
- la valeur locative des immobilisations de référence est déterminée selon
les règles d'évaluation applicables soit aux établissements industriels, soit aux locaux commerciaux.
B. Barèmes
260
Les tarifs d'évaluation ainsi prévus ont été fixés :
- pour les sols et terrains, par
l'arrêté interministériel du 22 mai 1974 (JO du 9 juin
1974) ;
- pour les constructions, par
l'arrêté interministériel du 9 janvier 1976 (JO du 6 février
1976).
Remarque : S'agissant des constructions industrielles
acquises ou créées avant le 1er janvier 1974 il est rappelé d'une part que, sous réserve du cas particulier des biens appartenant aux collectivités publiques relevant de la méthode
d'évaluation particulière les immobilisations acquises ou créées à partir de cette date sont évaluées d'après les règles de droit commun, c'est-à-dire sans recours aux barèmes. Par ailleurs, la
refonte des barèmes annexés aux arrêtés interministériels des 22 mai 1974 et 15 mai 1975 a été nécessitée par les dispositions de
l'article 1518 A du CGI et de l'article 1499 du CGI
lesquels ont institués :
- des abattements sur certains types de biens ;
- une réfaction de 25% de la valeur locative des immobilisations concernées (33,33% pour les
immobilisations acquises ou réalisées à partir du 1er janvier 1976) appelée à remplacer la déduction forfaitaire de 40 % (ou 50 %) antérieurement appliquée au prix de revient des
constructions et installations foncières et supprimée par ladite loi (CGI, ann. II, art. 310 J bis).
270
Ces différents tarifs font l'objet de sept annexes qui intéressent
respectivement :
- la radiodiffusion et la télévision
(BOI-BAREME-000026) ;
- la production ou la distribution d'eau potable
(BOI-BAREME-000027) ;
- la production publique d'énergie électrique par des centrales
hydro-électriques (BOI-BAREME-000028) ;
- la production publique d'énergie électrique par des centrales thermiques
(BOI-BAREME-000029) ;
- la distribution publique d'énergie électrique
(BOI-BAREME-000030) ;
- la production et la distribution publique de gaz
(BOI-BAREME-000031) ;
- le transport public par voie ferrée
(BOI-BAREME-000032). | Bulletin officiel des finances publiques - impôts | BOI-IF-TFB-20-10-60-10 | https://bofip.impots.gouv.fr/bofip/4080-PGP.html/identifiant=BOI-IF-TFB-20-10-60-10-20150812 | 2015-08-12 00:00:00 | 514a153e9e5dd5ac6b5cf7ad9a05f561013487d3660fee571f7bd25f94b78fbd | [
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] |
1
L'article
39 de la loi n° 2006-872 du 13 juillet 2006 portant engagement national pour le logement a mis en place une déduction spécifique des revenus fonciers en faveur des propriétaires bailleurs qui
donnent en location des logements à loyers maîtrisés, en application d’une convention conclue avec l’Agence nationale de l’habitat (Anah).
10
Codifié au m du 1° du I de
l'article 31 du code général des impôts (CGI), ce dispositif, appelé « conventionnement Anah » ou encore « Borloo ancien »,
s’applique à compter de la date de prise d'effet de la convention et pendant toute sa durée d'application. Il peut s’agir d’une convention à loyer intermédiaire mentionnée à
l’article L. 321-4 du code de la construction et de l’habitation (CCH) ou d’une convention à loyer social
ou très social mentionnée à l’article L. 321-8 du CCH.
L'article
50 de la loi n° 2009-323 du 25 mars 2009 de mobilisation pour le logement et la lutte contre l'exclusion, dite « loi MOLLE », prévoit que le bénéfice de l’avantage fiscal peut continuer à
s’appliquer après l’échéance de la convention, jusqu’à la date fixée pour le renouvellement ou la reconduction du contrat de location, sous réserve du respect de l’ensemble des conditions
d’application de l’avantage fiscal.
20
Le bénéfice de la déduction spécifique est subordonné à l’engagement du propriétaire du logement
de louer le logement nu à usage d’habitation principale du locataire pendant toute la durée de la convention, à une personne autre qu’elle-même, un membre de son foyer fiscal ou un de ses ascendants
ou descendants.
Pendant toute la durée de la convention, le loyer mensuel ne doit pas être supérieur à certains
plafonds qui varient selon la nature de la convention et le lieu de situation du logement concerné. Les locataires doivent par ailleurs satisfaire à certaines conditions de ressources.
30
Le dispositif « conventionnement Anah » s’applique aux baux conclus depuis
le 1er octobre 2006 avec un nouveau locataire.
L’article 42
de la loi n° 2007-290 du 5 mars 2007 instituant le droit au logement opposable et portant diverses mesures en faveur de la cohésion sociale a cependant étendu le dispositif aux locations
consenties à une personne occupant déjà le logement lorsqu’il s’agit d’un renouvellement du bail. Cette disposition s’applique aux baux qui font l’objet d’un renouvellement depuis le 7 mars 2007.
40
L’article 32 de
la loi n° 2007-290 du 5 mars 2007 a étendu par ailleurs le dispositif aux locations qui font l’objet d’une convention à loyer social ou très social qui sont consenties à un organisme de droit
public ou privé en vue du logement ou de l'hébergement de personnes physiques à usage d'habitation principale, à la condition que cet organisme ne fournisse aucune prestation hôtelière ou
parahôtelière. Cette disposition s’applique aux baux conclus ou renouvelés depuis le 7 mars 2007.
50
L'article 25
de la loi n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 a étendu quant à lui le dispositif aux locations consenties à un organisme public ou privé dans les mêmes conditions
lorsqu’elles font l’objet d’une convention à loyer intermédiaire. Cette disposition s’applique aux baux conclus ou renouvelés depuis le 29 décembre 2007.
60
La déduction spécifique est calculée sur le revenu brut tiré de la location du logement
conventionné. Son taux est fixé à :
- 30 % pour les logements qui font l’objet d’une convention à loyer intermédiaire ;
- 45 % pour les logements qui font l’objet d’une convention à loyer social ou très social. Ce
taux est porté à 60 % pour les conventions conclues à compter du 28 mars 2009 pour lesquelles un bail est conclu ou renouvelé à compter de cette même date, du fait des aménagements apportés par
l’article
49 de la loi n° 2009-323 du 25 mars 2009.
L'article 50
de la loi n° 2009-323 du 25 mars 2009 a porté le taux de l’avantage à 70 % pour les logements conventionnés dans le secteur intermédiaire, social ou très social qui sont donnés en location à un
organisme public ou privé à la condition que cet organisme donne en sous-location le logement à des personnes mentionnées au II de
l'article L. 301-1 du CCH, à des personnes physiques dont la situation nécessite une solution locative de
transition ou que l’organisme héberge ces mêmes personnes.
Le bénéfice de la déduction spécifique au taux de 70 % s’applique aux baux conclus ou
renouvelés depuis le 28 mars 2009.
70
Enfin,
l'article
39 de la loi n° 2006-872 du 13 juillet 2006 a mis fin à la possibilité pour les bailleurs de bénéficier pour la première fois du dispositif « Besson ancien » prévu au j du 1° du I de
l'article 31 du CGI pour les baux conclus à compter du 1er octobre 2006.
Cela étant, les propriétaires-bailleurs qui ont conclu un bail avant le
1er octobre 2006 dans le cadre du dispositif « Besson-ancien » peuvent, sous certaines conditions, continuer à bénéficier de cet avantage après cette date. Il convient, sur ce point, de se
reporter au I-F § 410 à 440 du BOI-RFPI-SPEC-20-10-30-10.
80
Seront successivement abordés :
- le champ d'application de la déduction spécifique (section 1,
BOI-RFPI-SPEC-20-40-10) ;
- les conditions d'application de la déduction spécifique (section 2,
BOI-RFPI-SPEC-20-40-20) ;
- les modalités d'application de la déduction spécifique (section 3,
BOI-RFPI-SPEC-20-40-30) ;
- les obligations des contribuables et des sociétés (section 4,
BOI-RFPI-SPEC-20-40-40) ;
- la remise en cause de la déduction spécifique (section 5,
BOI-RFPI-SPEC-20-40-50). | Bulletin officiel des finances publiques - impôts | BOI-RFPI-SPEC-20-40 | https://bofip.impots.gouv.fr/bofip/4176-PGP.html/identifiant=BOI-RFPI-SPEC-20-40-20150611 | 2015-06-11 00:00:00 | af999689c408d29e7b9804f08558c42dedd7a3077cc538e049ece199c1a40f42 | [
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] |
Les commentaires exprimés dans ce document sont retirés à compter de la date de publication de
la présente version et sont transposés au II-F § 180 à 220 du BOI-IF-AUT-90-30-10.
Pour prendre connaissance des commentaires antérieurs, consulter la version précédente dans
l'onglet "Versions Publiées Du Document". | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000246 | https://bofip.impots.gouv.fr/bofip/4258-PGP.html/identifiant=BOI-ANNX-000246-20161227 | 2016-12-27 00:00:00 | 2f05edfe1afcb1c52b7193403db8da0ba69a1ec1521d9260ea110a124860d74f | [
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1
Le fonctionnement de la commission départementale des impôts obéit à deux principes
fondamentaux.
En premier lieu, la procédure est contradictoire : le contribuable doit toujours être en mesure
de recueillir les informations nécessaires à la défense de son point de vue et de présenter ses observations.
En second lieu, la commission doit être à même de s'informer comme elle l'entend, tant auprès du
contribuable que de l'administration, afin de pouvoir statuer en toute connaissance de cause.
Le président de la commission a un rôle prépondérant. C'est à lui qu'il appartient de fixer,
dans le cadre de la réglementation, les modalités du fonctionnement de cet organisme et les conditions dans lesquelles le secrétariat doit être organisé et conduire ses travaux.
Le présent chapitre est consacré à l'étude des dispositions régissant :
- la préparation de la commission et la convocation du contribuable et des commissaires (section
1, cf. BOI-CF-CMSS-20-40-10) ;
- la tenue de la séance de la commission et la motivation des avis(section 2, cf.
BOI-CF-CMSS-20-40-20) ;
- les conséquences de l'intervention de la commission (section 3, cf.
BOI- CF-CMSS-20-40-30). | Bulletin officiel des finances publiques - impôts | BOI-CF-CMSS-20-40 | https://bofip.impots.gouv.fr/bofip/4303-PGP.html/identifiant=BOI-CF-CMSS-20-40-20120912 | 2012-09-12 00:00:00 | ba16e469f3af5af36aa1107cd631392d08700687b92cfc6aa50043b1873535dd | [
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Lieu, date
A l'attention du Service des impôts des entreprises de ....
1. Objet : Option pour le régime des sociétés de personnes
(CGI, art. 239 bis AB)
La société [anonyme – à responsabilité limitée – par actions simplifiées]
[dénomination sociale de la société], qui remplit toutes les conditions prévues à l'article 239 bis AB du code général des impôts, déclare opter pour le régime fiscal des sociétés de
personnes prévu à l'article 8 du CGI.
Cette option produira ses effets à compter de l'exercice ouvert le : [date].
Pour la société:
[nom et qualité du représentant de la société – nom des associés - signatures]
2. État d'identification de la société et liste des associés au 1er jour du premier
exercice d'option
1. Dénomination
2. Adresse (siège ou principal établissement)
3. SIREN
4. Nom (ou dénomination sociale) et adresse des différents associés de la société(1)
1
2
3
4
5
(1) Préciser la fonction exercée par les associés dans la société.
Mentionner explicitement les associés ayant la qualité de sociétés de capital-risque, de fonds communs de placement à risques, de fonds communs de placement dans l'innovation, de fonds
d'investissement de proximité, de fonds professionnels de capital investissement, de fonds professionnels spécialisés (correspondant aux anciens fonds communs de placement à risques contractuels), de
sociétés de développement régional, de sociétés financières d'innovation, de sociétés unipersonnelles d'investissement à risque ou structures équivalentes, en indiquant leur qualité. | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000079 | https://bofip.impots.gouv.fr/bofip/4267-PGP.html/identifiant=BOI-LETTRE-000079-20140325 | 2014-03-25 00:00:00 | 455f26716a64402c03e259d7338eb6c2d23709427b440fbf36eccd5b70256df2 | [
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] |
I. Spécificités des avances aux cultures
1
Afin de restituer au bilan une signification économique et fiscale au moment de la clôture de
l'exercice, le I de l'article 72 A du code général des impôts (CGI) fait obligation d'inscrire les avances aux cultures dans
les stocks d'entrée et de sortie, au titre des travaux en cours, pour les exploitations agricoles soumises à un régime réel d'imposition.
5
Conformément aux dispositions du premier alinéa du I de
l'article 209 du CGI, les sociétés qui exercent une activité agricole mais qui sont soumises à l'impôt sur les sociétés, de
plein droit ou sur option, sont tenues, pour déterminer leurs stocks et leurs productions en cours, de se conformer aux seules règles d'évaluation applicables en matière de bénéfices industriels et
commerciaux édictées de l'article 38 quinquies de l'annexe III au CGI à
l'article 38 undecies de l'annexe III au CGI, à l'exclusion de celles fixées par l'article 72 A du CGI
(BOI-IS-BASE) qui ne s'appliquent qu'aux bénéfices relevant de l'impôt sur le revenu dans la catégorie des bénéfices agricoles. Ainsi, en application de
l'article 38 nonies de l'annexe III au CGI, les stocks et les productions en cours au jour de l'inventaire
doivent être évalués pour leur coût de revient, qui inclut, notamment, les frais généraux fixes et variables de production, à l'exclusion des coûts administratifs hors coût des structures dédiées
(BOI-BIC-PDSTK-20-20-10-10 au II-B § 110). En ce qui concerne plus particulièrement le fermage, qui constitue une charge indirecte engagée
pour l'obtention de la récolte et ne revêt pas la nature d'un coût administratif, les sociétés qui exercent une activité agricole, mais sont soumises à l'impôt sur les sociétés doivent l'inclure dans
le prix de revient de leurs avances aux cultures.
A. Définition des avances aux cultures
10
Les avances aux cultures sont représentées par l'ensemble des frais et charges engagés au cours
d'un exercice en vue d'obtenir la récolte qui sera levée après la clôture de cet exercice (CGI, art. 72 A, II). Il s'agit
exclusivement :
- des frais correspondant aux semences, engrais, amendements et produits de traitement des
végétaux (les engrais, semences, amendements, etc., constituent des matières premières lorsqu'ils sont en magasin et des avances aux cultures lorsqu'ils sont en terre) ;
- des frais de main-d'œuvre relatifs aux façons culturales, de l'amendement des terres et des
semis ;
- des frais de matériels relatifs aux mêmes travaux : carburants et lubrifiants, entretien,
réparation et amortissement du matériel, travaux réalisés par des tiers.
En revanche, les frais financiers ne sont pas un élément du prix de revient des avances aux
cultures.
Les charges de fermage sont également exclues des frais et charges pris en compte pour la
détermination du prix de revient des avances aux cultures.
Le poste d'avances aux cultures correspond donc uniquement à une quote-part du prix de revient
de la production en cours.
Remarque : Ce dispositif ne s'applique qu'aux avances aux cultures, il n'a pas
d'incidence sur les règles applicables aux arriérés de fumures (c'est-à-dire la valeur résiduelle des fumures afférentes aux récoltes levées avant l'établissement du bilan et des résidus de ces
récoltes enfouis) et aux améliorations apportées au fonds par les pratiques culturales suivies (assolements, par exemple). Il est rappelé que la valeur des arriérés de fumures et des améliorations du
fonds peut être inscrite à un compte d'immobilisations non amortissables au bilan du premier exercice soumis à un régime de bénéfice réel
(BOI-BA-BASE-20-10-20 au III § 400 et suiv.).
B. Évaluation des avances aux cultures
20
Le I de l'article 72 A du
CGI dispose que les avances aux cultures doivent être évaluées à leur prix de revient. Cette règle concerne toutes les exploitations soumises à un régime réel d'imposition.
30
Quatre types de méthode, à l'exclusion de toute autre, ont été retenus en vue de tenir compte
des différentes étapes du développement des entreprises agricoles :
- une méthode transitoire (méthode T) réservée, à titre temporaire, aux exploitants qui
passent sous le régime réel simplifié (BOI-BA-REG-40-10-10 au III-B-3-a § 240) ;
- une méthode forfaitaire (méthode F), basée sur l'utilisation de coûts standards à l'hectare,
dont l'utilisation a également une durée limitée et est strictement réservée aux exploitants qui passent sous le régime réel simplifié
(BOI-BA-REG-40-10-10 au III-B-3-b § 250) ;
- une méthode mixte (méthode M) reposant sur l'évaluation forfaitaire de certains frais. Cette
méthode comporte deux variantes (M 1 et M 2) ;
- une méthode fondée sur l'évaluation des avances aux cultures d'après leur coût de production
réel (méthode R). Cette méthode comporte également deux variantes (R 1 et R 2).
40
Les conditions de l'option pour ces différentes méthodes sont résumées dans le tableau
suivant :
Options
Régime d'imposition
Passage du régime des micro-exploitations
Passage du régime simplifié au régime normal
Observations
Au régime simplifié
Au régime normal
Méthode transitoire (T)
Oui
3 ans non renouvelable
Non
Non
Option expresse possible pour une méthode M ou R au cours des 3 ans
Méthode forfaitaire (F)
Oui
3 ans renouvelable une fois
(le renouvellement ou l'option pour une formule M ou R doit être formulé expressément)
Non
Non
Option expresse possible pour une méthode M ou R au cours de chacune des périodes de 3 ans
Méthode d'évaluation mixte (M)
Oui
10 ans renouvelable
(le renouvellement s'opère par tacite reconduction par période de 10 ans)
Oui
10 ans renouvelable
(le renouvellement s'opère par tacite reconduction par période de 10 ans)
Oui
10 ans renouvelable
(le renouvellement s'opère par tacite reconduction par période de 10 ans)
Variante M 1 : Option possible pour M 2 ou R 1 ou R 2
Variante M 2 : Option possible pour M 1 ou R 1 ou R 2
Méthode des coûts réels (R)
Oui
Oui
Oui
Variante R 1 : Option possible pour R 2
Variante R 2 : Option possible pour R 1
Conditions de l'option pour les méthodes d'évaluation des avances aux cultures
50
Seules les méthodes pouvant être utilisées par l'ensemble des exploitants soumis à un régime
réel d'imposition (régime réel simplifié et régime réel normal) font l'objet des développements qui suivent.
1. Méthode d'évaluation mixte (méthode M)
60
Dans cette méthode, certains frais sont retenus pour leur montant réel et d'autres sont
évalués selon des coûts standards.
a. Dispositions communes aux deux variantes (M 1 et M 2)
70
Les achats de matières premières, de matières et fournitures consommables (engrais,
amendements, semences, plants, produits de défense des végétaux) et les façons culturales réalisées par des tiers sont retenus pour leur montant réel.
80
Les matières premières et consommables produites sur l'exploitation sont évaluées à 80 % du
cours du jour, selon la règle en vigueur pour l'évaluation des stocks sous le régime simplifié, lorsqu'il s'agit de biens ou produits faisant habituellement l'objet de transactions (semences par
exemple).
Elles ne font pas l'objet d'une évaluation dans le cas des déchets et rebuts destinés à être
enfouis.
90
L'option pour l'une ou l'autre des variantes est valable pour une durée de dix ans,
renouvelable par période de dix ans par tacite reconduction.
Elle doit être expressément formulée au moyen d'une note dans l'annexe libre dématérialisée.
b. Variante M 1
100
Les autres façons culturales (frais de mécanisation) et les frais de main-d'œuvre salariée
(salaires et charges sociales, le travail de l'exploitant et des aides familiaux n'étant pas pris en considération) sont évalués forfaitairement à l'hectare, par nature de culture et en fonction de la
date de clôture de l'exercice.
c. Variante M 2
110
Les frais de main-d'œuvre salariée y compris celle des associés d'exploitation correspondant
aux productions en cours sont valorisés pour leur montant réel.
Remarque : Le statut des associés d'exploitation est un statut
particulier défini de l'article L. 321-6 du code rural et de la pêche maritime à
l'article L. 321-12 du code rural et de la pêche maritime. Sur le plan fiscal l'intéressement versé aux associés
d'exploitation est soumis au régime prévu à l'article 83 du CGI et au 5 de
l'article 158 du CGI (CGI, art.77 A), le revenu est
imposé dans la catégorie des traitements et salaires.
Les autres façons culturales (frais de mécanisation) sont calculées de manière forfaitaire :
- soit en multipliant les durées d'utilisation des différents types de matériel par des coûts
horaires standards ;
- soit en utilisant des coûts standards à l'hectare.
Les coûts standards horaires ou à l'hectare sont tirés des barèmes d'entraide.
2. Méthode d'évaluation des avances aux cultures au coût de production réel (méthode R)
a. Variante R 1
120
Les frais suivants sont valorisés pour leur montant réel :
- les approvisionnements, qu'ils soient achetés ou produits (engrais, amendements, semences,
plants, produits de défense des végétaux) ;
- les façons culturales réalisées par des tiers.
L'évaluation des autres façons culturales est obtenue en appliquant aux frais de main-d'œuvre
et de mécanisation comptabilisés, un coefficient variable selon la date de clôture de l'exercice. Ce coefficient est égal au rapport entre le temps passé sur l'exploitation pour les cultures en terre
à la clôture de l'exercice, et le temps total à consacrer aux cultures de l'exploitation.
Les temps de travaux par nature de culture peuvent être tirés d'études statistiques.
b. Variante R 2
130
Les avances aux cultures sont évaluées d'après leur coût de production effectif. Les « autres
façons culturales » peuvent être déterminées selon les mêmes règles que celles de la variante R 1 mais en retenant les temps de travaux réellement pratiqués sur l'exploitation.
3. Application des méthodes M et R
140
Les exploitants qui utilisent l'une des deux variantes de la méthode M peuvent toujours opter,
au cours de la période de dix ans, soit pour l'autre variante de cette méthode M, soit pour l'une des variantes R 1 ou R 2 de la méthode R.
Les exploitants ayant choisi l'une des variantes de la méthode R peuvent toujours opter pour
l'autre variante. Mais, dès lors qu'ils ont utilisé cette méthode, ils ne peuvent en aucun cas opter pour la méthode M.
150
La renonciation à l'une des méthodes initialement choisie doit être formulée de manière
expresse à l'aide d'une note dans l'annexe libre dématérialisée.
Les modalités d'utilisation par les exploitants des différentes méthodes d'évaluation des
avances aux cultures ou de leurs variantes doivent demeurer inchangées pendant la durée d'utilisation de ces méthodes, sauf circonstances particulières à justifier.
Les documents annexes à la déclaration de résultats doivent mentionner la méthode d'évaluation
retenue et l'année de première application.
160
Dès lors qu'ils sont imposés d'après un régime de bénéfice réel, les exploitants doivent
procéder à l'évaluation de leurs avances aux cultures sous leur responsabilité, quelle que soit la méthode employée.
Toutefois, en cas d'insuffisance non réparée spontanément, la majoration prévue par
l'article
1758 A du CGI n'est pas appliquée aux adhérents des centres de gestion agréés lorsque l'insuffisance résulte d'une erreur commise par les centres de gestion agréés dans l'élaboration des données
ou normes (coûts standards, temps de travaux, etc.) utilisées par les exploitants pour l'évaluation de leurs avances aux cultures.
II. Évaluation des chevaux comptabilisés en stocks
170
Les chevaux inscrits au compte stock sont évalués à leur prix de revient à la date de
l'inventaire.
A. Évaluation au prix de revient effectif
1. Chevaux achetés
180
Le prix de revient est égal au prix d'achat majoré des frais accessoires d'achat.
2. Chevaux nés dans l'exploitation
190
Le prix de revient des chevaux compris dans les stocks se décompose, en principe, de la
manière suivante.
a. Année précédant celle de la naissance
200
Les frais de saillie sont virés en fin d'année à un compte « produits en cours ». Ils sont
calculés comme suit :
- lorsque l'étalon appartient à l'éleveur : les frais de saillie sont réputés égaux à une
fraction de l'annuité d'amortissement de l'étalon obtenue en divisant le montant total de l'annuité par le nombre de poulinières saillies ou fécondées par l'étalon au cours de la même année ;
- lorsque l'étalon n'appartient pas à l'éleveur : les frais correspondent au prix d'achat de
la saillie augmenté des frais de pension de la jument ;
- lorsque l'étalon est la propriété d'une indivision conventionnelle au sens des
dispositions codifiées de l'article 1873-1 du code civil à l'article 1873-15 du code civil ou d'une société
en participation à laquelle l'éleveur appartient, le montant des frais de saillies individuelles (BOI-BIC-PDSTK-10-20-110-10 au I-A § 10) est
alors égal à la quote-part de l'annuité d'amortissement de l'étalon correspondant aux droits de l'éleveur dans l'indivision ou dans la société en participation, ou pour les sociétés en participation
relevant de l'article 8 quinquies du CGI, à l'amortissement du prix de revient des parts de copropriété détenues par
l'éleveur. Par ailleurs, il est précisé que les saillies gratuites ou supplémentaires (BOI-BIC-PDSTK-10-20-110-10 aux I-B à C § 20 à 40) dont
bénéficie l'éleveur sont prises en compte respectivement pour leur valeur de marché et leur prix de cession.
b. Année de naissance du poulain
210
Le prix de revient à la clôture de l'exercice est obtenu par virement au compte stock
(poulain X, etc.) :
- du compte « produits en cours » ouvert à la clôture de l'exercice précédent ;
- d'une annuité d'amortissement de la mère. L'annuité d'amortissement de la mère prise en
compte pour la formation du prix de revient du poulain ne saurait, bien entendu, excéder celle qui est retenue pour la détermination de la valeur nette comptable de cette jument ;
- des frais d'entretien de la mère et du poulain durant l'année.
c. Année suivante
220
Le prix de revient tel qu'il avait été calculé à la clôture de l'exercice précédent est
ajusté pour tenir compte des frais d'entretien du poulain au cours de l'exercice (alimentation, maréchalerie, soins vétérinaires, etc.).
Si pendant cette période, le yearling est mis à l'entraînement, ces dépenses comprennent les
frais d'entretien au haras plus les frais d'entraînement exposés jusqu'à ce que le poulain soit inscrit à un compte d'immobilisations.
B. Évaluation au prix de revient forfaitaire
230
Pour les éleveurs qui choisissent la méthode forfaitaire prévue au I de
l'article 38 sexdecies I de l'annexe III au CGI
(BOI-BA-BASE-20-20-20-10 au II-B-1-b § 170 et suiv.), le cours du jour auquel s'applique la décote peut notamment être apprécié en fonction
soit du capital assuré, soit des cours pratiqués dans les ventes publiques. Mais il est rappelé que la décote doit correspondre au bénéfice brut, normalement susceptible d'être réalisé lors de la
vente.
Remarque : Il est rappelé que cette méthode est applicable à l'évaluation des
animaux.
C. Évaluation au cours du jour
240
Le 3 de l'article 38 du
CGI dispose que les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.
Dès lors, si à la clôture de l'exercice, la valeur de réalisation d'un cheval devient
inférieure à son prix de revient, la dépréciation peut faire l'objet d'une provision ou d'une décote directe (BOI-BA-BASE-20-20-20-10 au II-B-2
§ 300 et suiv.).
Cette circonstance peut se présenter, en particulier, lorsqu'au cours de l'exercice s'est
révélée une malformation rendant le poulain impropre à la compétition.
Il est rappelé que l'administration conserve le droit de rectifier, sous le contrôle du juge
de l'impôt, les évaluations qui lui paraissent erronées (BOI-BA-BASE-20-20-20-10 au II-A § 130).
III. Cas d'apport en sociétés
250
En cas d'apport de l'exploitation à une société ou à un groupement non passible de l'impôt
sur les sociétés, la société bénéficiaire de l'apport définit ses propres options en ce qui concerne le mode d'évaluation de ses stocks. Elles sont indépendantes de celles qu'a formulées l'associé au
titre de son exploitation individuelle.
Néanmoins, des règles particulières d'évaluation sont applicables aux stocks apportés dans
les conditions prévues à l'article 151 octies du CGI
(BOI-BA-BASE-20-20-30-60 au I § 1 et suivants et BOI-BIC-PVMV-40-20-30-10).
260
Ainsi, conformément à
l'article 38 sexdecies GB de l'annexe III au CGI, la valeur comptable des stocks apportés dans les
conditions mentionnées au sixième alinéa du I de l'article 151 octies du CGI est déterminée dans les conditions prévues selon le cas à
l'article 38 sexdecies O de l'annexe III au CGI et
l'article 38 sexdecies OE de l'annexe III au CGI, lorsque les régimes d'imposition de l'apporteur et de la
société bénéficiaire de l'apport sont différents.
En d'autres termes, lorsque les régimes d'imposition de l'apporteur et de la société
bénéficiaire de l'apport sont différents, la valeur comptable des stocks apportés dans les conditions définies à l'article 151 octies du CGI est déterminée dans les conditions prévues en cas de
changement de régime d'imposition (BOI-BA-REG-40-10-10 au III § 190 et
suivants, BOI-BA-REG-40-10-20 au III § 20 et suivants et BOI-BA-REG-40-30 aux I-B § 20
et suivants et IIBOI-BA-REG-40-30 aux II-B § 70 et suivants).
Elle est reprise pour la même valeur dans les inventaires suivants dans la mesure où les
stocks apportés n'ont pas encore été vendus.
270
Lorsqu'un exploitant agricole individuel fait apport de son exploitation à une société
soumise à un régime réel d'imposition dans les conditions définies à l'article 151 octies du CGI, les profits afférents aux stocks ne sont pas imposés au nom de l'apporteur si la société bénéficiaire
de l'apport inscrit ces stocks à l'actif de son bilan à la valeur comptable pour laquelle ils figurent au dernier bilan de l'entreprise apporteuse.
IV. Productions agricoles entreposées
280
En application de
l'article 38 quinquies du CGI et de
l'article 2 F de l'annexe III au CGI, l'entreposage d'une production agricole par un exploitant chez un tiers et,
éventuellement, sa reprise n'entraînent pas de conséquences fiscales pour l'exploitant, sous réserve que les produits agricoles restent inscrits dans ses stocks au bilan jusqu'au transfert du contrôle
et des avantages économiques futurs attachés à cette production.
A. Conditions d'application de l'article 38 quinquies du CGI
290
L'article
38 quinquies du CGI s'applique en cas d'entreposage d'une production agricole par un exploitant chez un tiers.
La convention d'entreposage s'entend du contrat par lequel une production agricole fait
l'objet d'un dépôt non individualisé dans les magasins d'une entreprise qui est chargée de la stocker, de la transformer ou de réaliser d'autres prestations sur cette production et peut être reprise à
l'identique ou à l'équivalent par l'exploitant.
300
Le statut du tiers chargé de l'entreposage est sans incidence.
En particulier, il n'est pas nécessaire que celui-ci soit placé sous le statut de société
coopérative agricole ; il peut par exemple s'agir également d'une entreprise de négoce ou d'une autre exploitation agricole.
310
De même est sans incidence le fait que l'exploitant reprenne ou non la production qu'il a
apportée, dès lors qu'il en a la possibilité. Cette reprise, qu'elle soit totale ou partielle, peut se faire à l'identique ou à l'équivalent, c'est-à-dire, conformément au III de
l'article 2 F de l'annexe III au CGI, après des transformations telles que :
- les produits repris par l'exploitant soient issus de la transformation des produits qu'il
a apportés ou de produits identiques : cette condition permet de s'assurer que la reprise des produits transformés n'est pas constitutive, en réalité, d'un échange de biens entre l'apporteur et
l'entrepositaire, sans rapport entre eux ;
- les quantités de produits reprises par l'exploitant correspondent à celles qu'il a
apportées : cette condition doit s'apprécier avec autant d'exactitude que possible au vu des contraintes de la transformation (rebuts, évaporation, etc.) ;
- la valeur des produits fournis par l'entreprise d'entreposage diminuée de la valeur de sa
prestation de transformation et de conditionnement n'excède pas la valeur des matières apportées par l'exploitant : cette condition permet à l'entrepositaire d'ajouter aux produits apportés des
produits qui seraient nécessaires à la transformation, sans pour autant que ses ajouts deviennent prépondérants.
320
Le I de l'article 2 F de l'annexe III au CGI précise ce qu'il convient d'entendre par «
convention d'entreposage ».
Constitue une convention d'entreposage de productions agricoles faisant l'objet d'un dépôt
non individualisé un contrat qui remplit les conditions suivantes :
- la convention porte sur la livraison de la production et son stockage, en vue de sa
reprise par l'exploitant ou de sa vente, et prévoit, le cas échéant, sa transformation ou d'autres prestations réalisées par l'entreprise d'entreposage. La livraison et la reprise s'entendent au sens
physique et non uniquement au sens juridique. Parmi les prestations que peut réaliser l'entreprise d'entreposage figure notamment celle consistant à assurer pour le compte de l'exploitant la vente de
la production, le cas échéant après sa transformation ;
- la production est constituée de biens agricoles fongibles qui sont entreposés dans des
conditions qui ne permettent pas d'en attribuer l'origine à un exploitant déterminé. Les productions apportées doivent ainsi se confondre avec d'autres productions de même nature apportées par
d'autres exploitants. Ne sont donc pas visés par ces dispositions les entreposages de productions non fongibles ou de productions fongibles qui font l'objet d'un dépôt individualisé permettant
d'identifier l'exploitant qui les a apportées : dans de telles situations en effet, l'entreposage n'entraîne juridiquement aucun transfert de propriété, donc aucune sortie des stocks de l'exploitant,
conformément aux règles de droit commun.
330
La convention d'entreposage se distingue ainsi, par exemple, d'un contrat par lequel
l'exploitant vendrait sa production à l'entreprise tierce ou se verrait interdire de reprendre la production apportée.
Il appartient à l'exploitant d'être en mesure de prouver la nature de la relation qui le lie
à l'entreprise tierce, au vu, par exemple, des termes d'un contrat écrit, des statuts ou du règlement intérieur de la société coopérative agricole qui prévoirait les conditions générales
d'entreposage, de tout document justifiant la date, la nature, la quantité de la production déposée, etc.
340
L'article 38 quinquies du CGI est susceptible de s'appliquer à tous les exploitants agricoles
soumis à un régime réel d'imposition, à l'exclusion, par conséquent, de ceux imposés selon le régime des micro-exploitations.
Sous cette réserve, peuvent donc bénéficier de ces dispositions les exploitants imposables à
l'impôt sur le revenu dans la catégorie des bénéfices agricoles, les exploitants, exerçant une activité agricole accessoire à une activité industrielle, commerciale ou artisanale, imposables à l'impôt
sur le revenu dans la catégorie des bénéfices industriels et commerciaux pour l'ensemble de leurs activités en application du 1 du I de
l'article 155 du CGI, les sociétés ou groupements soumis au régime fiscal des sociétés de personnes ou les sociétés exerçant
une activité agricole soumises à l'impôt sur les sociétés.
350
Enfin, l'application de l'article 38 quinquies du CGI suppose que les produits agricoles
restent inscrits dans ses stocks au bilan même après leur entreposage chez l'entreprise tierce.
Ce dispositif déroge donc aux règles habituelles de comptabilisation des stocks, selon
lesquelles seuls les stocks dont l'entreprise est propriétaire doivent être inscrits dans les comptes de stocks au bilan. Le maintien des produits agricoles dans les stocks au bilan de l'exploitant
pour les besoins de la détermination de son résultat fiscal est naturellement sans incidence sur les règles gouvernant le transfert de la propriété des productions.
360
L'application de ce régime relève d'une décision de gestion de l'exploitant qui, lorsque son
apport répond à toutes les caractéristiques d'une convention d'entreposage, peut opter, soit pour la sortie de la production de ses stocks au bilan dans les conditions de droit commun, soit pour son
maintien dans les conditions prévues à l'article 38 quinquies du CGI.
Le maintien de la production apportée dans les stocks au bilan de l'exploitant matérialise
l'option pour l'application du régime prévu à l'article 38 quinquies du CGI.
Cette option est irrévocable : l'exploitant qui choisit de soumettre aux règles de l'article
38 quinquies du CGI l'entreposage d'une production donnée, ou d'une partie de celle-ci, doit la maintenir inscrite dans ses stocks jusqu'à la date de sortie prévue par ces dispositions
(IV-B § 410 à 450).
Afin de permettre un suivi de chaque production placée sous ce régime, le II de l'article
2 F de l'annexe III au CGI impose d'inscrire chaque récolte entreposée distinctement dans les stocks au bilan de l'exploitant ; l'inscription se fera ainsi dans une subdivision spéciale du compte des
stocks avec la mention du libellé et du millésime de la récolte entreposée.
B. Modalités d'imposition des productions placées sous le régime de l'article 38 quinquies du CGI
370
Les productions restant inscrites dans les stocks au bilan sont évaluées suivant les règles
de droit commun définies à l'article 38 nonies de l'annexe III au CGI et à
l'article 38 decies de l'annexe III au CGI, c'est-à-dire à leur coût de revient.
Toutefois, pour les exploitants imposés à l'impôt sur le revenu dans la catégorie des
bénéfices agricoles, ces productions restant inscrites dans les stocks au bilan peuvent, le cas échéant, être évaluées selon les règles définies à
l'article 38 sexdecies I de l'annexe III au CGI ou à
l'article 38 sexdecies JC de l'annexe III au CGI, c'est-à-dire en recourant à une méthode d'évaluation
forfaitaire (BOI-BA-BASE-20-20-20-10 au II-B-1-b § 170 et suivants et BOI-BA-BASE-20-20-20-20).
380
Quelle que soit la méthode d'évaluation retenue, la valeur comptable des stocks à la clôture
de l'exercice au cours duquel intervient l'entreposage doit être reprise à l'identique dans les inventaires suivants, majorée des seuls frais facturés par l'organisme d'entreposage.
Conformément aux dispositions du II de
l'article 2 F de l'annexe III au CGI, cette règle s'applique que la production entreposée fasse ou non l'objet d'une
reprise par l'exploitant (IV-B § 420).
390
Seuls sont à retenir, bien entendu, ceux des frais facturés par l'entreprise d'entreposage
qui sont à comprendre, sur le plan comptable comme sur le plan fiscal, dans le coût de revient des stocks, par exemple les frais de transformation et de conditionnement.
Pour plus de précisions sur les coûts de production à incorporer dans la valeur des stocks
de biens produits par une entreprise, il conviendra de se reporter au II-B § 110 et suivants du BOI-BIC-PDSTK-20-20-10-10.
400
Cette règle est exclusive de la constatation d'une dépréciation de ces stocks par voie de
provision, dès lors que leur maintien en compte n'est que la matérialisation de l'option pour l'article 38 quinquies du
CGI, alors même que l'exploitant en a juridiquement perdu la propriété.
410
Le fait générateur de la sortie des stocks figurant au bilan de l'exploitant et les
modalités d'imposition des productions apportées dans le cadre du régime prévu à l'article 38 quinquies du CGI diffèrent selon que la production fait ou non l'objet d'une reprise par l'exploitant.
420
En cas de reprise totale ou partielle de la production par l'exploitant, celle-ci est
considérée comme une simple opération intercalaire n'entraînant aucune conséquence fiscale autre que le retour aux règles de droit commun.
La production agricole qui fait l'objet d'une reprise par l'exploitant doit ainsi demeurer
inscrite dans ses stocks au bilan jusqu'au transfert du contrôle et des avantages économiques futurs attachés à cette production, c'est-à-dire, conformément au IV de l'article 2 F de l'annexe III au
CGI, jusqu'à la livraison ou la consommation de cette production par l'exploitant.
Dès lors que la reprise de la production, matérialisée par sa sortie des magasins de
l'organisme d'entreposage, entraîne son transfert de propriété à l'exploitant, la part de la production reprise, inscrite dans les stocks à son bilan, est à nouveau évaluée selon les règles de droit
commun à compter de la date de reprise, sans appliquer les règles spécifiques de valorisation des stocks prévues à l'article 38 quinquies du CGI.
430
Lorsque la production entreposée n'est pas reprise, elle demeure inscrite dans les stocks au
bilan de l'exploitant jusqu'à la date de perception des sommes représentatives de la cession des produits considérés ou des acomptes perçus sur ces sommes
(BOI-BA-REG-10-20-10 aux I-B-1 et 2 § 90 à 110).
440
Si l'exploitant perçoit de l'entreprise d'entreposage ou d'un tiers l'intégralité du prix de
cession de la production entreposée, le compte de stocks est soldé et la différence entre ce prix et le coût de revient des stocks est portée en compte de résultats et imposée dans les conditions de
droit commun.
De même, lorsque la somme perçue n'est représentative que d'une cession partielle de la
production et que l'exploitant est en mesure de rattacher cette somme à une fraction de la production entreposée, le compte de stocks est crédité de la valeur correspondant à la production vendue et
la différence entre cette somme et ce montant crédité est portée en compte de résultats et imposée dans ces conditions de droit commun.
450
A l'inverse, si l'exploitant perçoit de l'entreprise d'entreposage ou d'un tiers des
acomptes au titre de la cession par l'entreprise d'entreposage de la production apportée par l'exploitant ou s'il n'est pas en mesure de rattacher les sommes qu'il perçoit à la cession d'une fraction
quantifiée de la production entreposée, l'exploitant doit, conformément au V de l'article 2 F de l'annexe III au CGI, créditer son compte de stocks du montant des acomptes perçus au titre de la
cession par l'entreprise d'entreposage de la production apportée par l'exploitant, diminué de la décote mentionnée à l'article 38 sexdecies JC de l'annexe III au CGI.
460
Les acomptes et, de manière générale, toutes les sommes reçues, sont pris en compte pour la
détermination du résultat de l'exercice au cours duquel ils sont perçus.
En revanche, ces modalités d'imposition ne sont pas applicables aux avances qui seraient
versées à l'exploitant par l'entreprise d'entreposage, qui revêtent un caractère individuel, ponctuel et exceptionnel et qui restent sans incidence sur le résultat imposable de l'exploitant.
Exemple : Un exploitant apporte à une entreprise d'entreposage des productions
qu'il a inscrites en stock pour une valeur de 100 au cours de l'année N.
Il est supposé que le taux de la déduction forfaitaire (mentionnée à l'article 38 sexdecies JC
de l'annexe III au CGI) pour les productions considérées est de 30 %.
En N+1, l'entreprise d'entreposage lui verse un acompte d'un montant de 50 et lui facture des
frais pour un montant de 10. A la clôture de l'exercice N+1, le compte de stocks affiche un montant égal à (100 + 10 - [50 x 70 %]) = 75.
Enfin, en N+2, l'entreprise d'entreposage lui verse le solde des sommes perçues lors de la
vente des productions apportées, d'un montant de 90. A la clôture de l'exercice N+2, le compte de stocks est soldé.
Exercice
N
N+1
N+2
Produits
0
50
(acompte encaissé)
90
Charges d'exploitation
100
10
(comptabilisation des charges facturées par l'entreprise d'entreposage)
0
Variation de stocks
(+) 100
(-) 25(a)
(-) 75
(le compte de stock est soldé)
Résultat
0
15
(correspond à 50 x 30 %)
(+) 15
Exemple de la prise en compte des acomptes sur la valorisation du stock entreposé
(a) Valeur comptable du stock à l'ouverture de l'exercice N+1 :
100.
Valeur comptable du stock à la clôture de l'exercice N+1 : 100 + 10 - (50 x 70 %) = 75.
Variation de stock en N+1 : - 100 + 75 = - 25.
Au final, l'exploitant aura perçu 140 pour un coût de revient des stocks de 100 + 10 = 110,
soit un résultat de + 30 (15 + 15).
C. Appréciation du montant des recettes réalisées
470
L'article
38 quinquies du CGI est sans incidence sur les modalités de détermination du régime d'imposition applicable à l'exploitant agricole.
En effet, conformément au I de
l'article 69 du CGI et à l'article 38
sexdecies A de l'annexe III au CGI, les limites d'application des différents régimes d'imposition sont appréciées au regard du montant des recettes encaissées.
480
Pour l'appréciation des seuils mentionnés au II de
l'article 151 septies du CGI et s'agissant des productions soumises au régime de l'article 38 quinquies du CGI, les
recettes prises en compte s'entendent également de celles retenues pour la détermination du résultat imposable.
D. Apports de raisins à des coopératives viticoles
490
Il est admis que les apports de raisins, de moûts, de vins en vrac ou d'eaux-de-vie à des
caves coopératives viticoles agréées en « collecte-vente » par les viticulteurs associés de ces caves, bien qu'ils ne constituent pas des entreposages de productions agricoles proprement dits dès lors
qu'ils emportent statutairement transfert de propriété au bénéfice des coopératives et que les viticulteurs n'ont pas la possibilité de reprendre les productions qu'ils ont apportées, puissent, par
dérogation aux règles de droit commun et à l'exclusion de toute autre méthode dérogatoire s'agissant des exercices clos à compter du 1er janvier 2010, être imposés dans les conditions et
selon les modalités décrites aux IV-A à C § 290 et suivants .
RES N°2010/19 (FP) du 30 mars 2010 : Apports de raisins, de moûts, de
vins en vrac ou d'eaux de vie à des caves coopératives viticoles agréées en collecte-vente par les viticulteurs associés.
Question :
A compter de quand les viticulteurs associés de caves coopératives peuvent-ils imposer leurs
apports de raisins selon les modalités prévues en cas d'entreposage de production agricole ?
Réponse :
Les apports de raisins, de moûts, de vins en vrac ou d'eaux-de-vie à des caves coopératives
viticoles agréées en « collecte-vente » par les viticulteurs associés de ces caves, peuvent être imposés selon les dispositions du IV-D § 490. Ces dispositions abrogent, pour les
exercices clos à compter du 1er janvier 2010, les modalités de fiscalisation dérogatoires antérieurement admises par l'administration.
Il est précisé que l'impossibilité d'appliquer les méthodes dérogatoires antérieures concerne
uniquement les récoltes apportées à des caves coopératives au titre des exercices clos à compter du 1er janvier 2010 et non les créances représentatives des apports de raisins constatées
avant cette date.
500
Les éventuelles conséquences du passage des règles de comptabilisation dérogatoires
antérieures aux règles prescrites aux IV-A à D § 290 à 490 lors de l'année du changement peuvent être lissées dans les conditions prévues à
l'article 75-0 A du CGI.
510
L'inscription en stocks au bilan de l'associé coopérateur a une vocation strictement fiscale
; elle doit être considérée comme une fiction dont la seule utilité est de suivre la production pour laquelle il sera rémunéré à l'avenir et ne modifie en rien la nature des liens juridiques et
économiques entre l'adhérent et sa coopérative.
(520 à 540) | Bulletin officiel des finances publiques - impôts | BOI-BA-BASE-20-20-20-30 | https://bofip.impots.gouv.fr/bofip/4563-PGP.html/identifiant=BOI-BA-BASE-20-20-20-30-20190703 | 2019-07-03 00:00:00 | ee802e122a7df3eb0fb38e60bfcc283fe11a974d124016a51e188f060eacd078 | [
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] |
Montant du résultat
Obligations de distribution
Exercice N
N + 1
N + 2
Location1
Plus-values de cession1
Dividendes1
Résultat exonéré
total
total
Résultat imposable
Résultat comptable2
DÉCOMPOSITION DU RÉSULTAT ET DES OBLIGATIONS DE DISTRIBUTIONS Y AFFÉRENTES
1 Y compris quote-part résultat sociétés et organismes visés à
l'article 8 du CGI.
2 Résultat de l'exercice corrigé du report à nouveau et diminué des sommes à
porter en réserves en application de la loi.
Obligations
Résultat comptable de N - 1
Distributions effectuées en N
Obligations à reporter
Exercice d'origine du résultat exonéré
Obligations reportées
Obligations en N
3
4
3
4
N - 1
N - 2
N - 3
N - 4
N - 5
total
total
total
total
SUIVI DES OBLIGATIONS DE DISTRIBUTION EFFECTUÉES EN N
3 A servir uniquement dans le cas où les obligations de distribution relative au
résultat de l'exercice n'ont pas été satisfaites l'exercice suivant à raison de l'insuffisance du résultat comptable.
4 A servir uniquement dans le cas où les obligations de distribution relatives aux plus-values de cession de l'exercice n'ont pas été
satisfaites l'exercice suivant. | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000164 | https://bofip.impots.gouv.fr/bofip/4519-PGP.html/identifiant=BOI-ANNX-000164-20140310 | 2014-03-10 00:00:00 | 0b98054d6338e83b3f29d818fddaeb50ea4f8ef4984c7d0dbc672e75d37f29e0 | [
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] |
I. Règle générale s'appliquant aux sociétés de construction-vente relevant de l'impôt sur le revenu
1
Aux termes de
l'article
38-IV de l'annexe III au
code
général des impôts
(CGI),
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 doivent accomplir leurs obligations déclaratives auprès
du service des impôts du lieu de situation des constructions.
Par définition, les dispositions énoncées ci-dessus, ne peuvent concerner que des sociétés :
- relevant de l'impôt sur le revenu ;
- placées sous le régime du bénéfice réel ou du régime simplifié d'imposition ;
- et qui ont pour objet la construction d'immeubles en vue de la vente.
10
Il s'agit donc essentiellement des sociétés civiles de construction-vente régies par
l'article
239 ter du CGI, ainsi que des sociétés en nom collectif et des sociétés en commandite simple effectuant les mêmes opérations, dès lors qu'elles n'ont pas opté pour le régime fiscal des sociétés de
capitaux.
Les sociétés qui construisent en vue de la location ou les sociétés immobilières de copropriété définies par
l'article
1655 ter du CGI ne sont pas concernées.
II. Cas particuliers des sociétés construisant plusieurs immeubles
20
Lorsqu'une société construit simultanément plusieurs immeubles, deux situations doivent être envisagées :
- la société construit un groupe d'immeubles au sens de
l'article 170 de
l'annexe II au CGI, c'est-à-dire des immeubles dont la construction « constitue une opération d'ensemble conformément à un plan masse faisant l'objet d'un accord préalable unique ou d'un permis de
construire unique ». Dans cette hypothèse, la société adresse ses déclarations au service des impôts dans le ressort duquel est situé soit le bureau de commercialisation du groupe lorsqu'il est
installé sur place, soit, à défaut, la majeure partie des constructions ;
- la société réalise simultanément des opérations de construction sur des immeubles ou groupes d'immeubles géographiquement dispersés. Elle continue, dans ce cas, à
souscrire ses déclarations au service des impôts du siège de la direction de l'entreprise ou, à défaut, du lieu du principal établissement. | Bulletin officiel des finances publiques - impôts | BOI-BIC-DECLA-30-40-20-30 | https://bofip.impots.gouv.fr/bofip/4695-PGP.html/identifiant=BOI-BIC-DECLA-30-40-20-30-20120912 | 2012-09-12 00:00:00 | d8ed8d31e379e6f2a24319c951708f74225dfa300bd139868b55966eedf92f8b | [
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] |
1
Comme pour les marchands de biens en ce qui concerne l'application du
1° du I de l'article 35 du code général des impôts (CGI), seules les opérations d'entremise portant sur les biens limitativement
énumérés au 1° du 1 de l'article 35 du CGI entrent dans le champ d'application des dispositions du
2° du I de l'article 35 du CGI.
Pour plus de précisions, se reporter au
BOI-BIC-CHAMP-20-10-10-II-A et au BOI-BIC-CHAMP-20-10-10-III-A. | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHAMP-20-20-20 | https://bofip.impots.gouv.fr/bofip/4725-PGP.html/identifiant=BOI-BIC-CHAMP-20-20-20-20120912 | 2012-09-12 00:00:00 | bec7dedb187326261b386f30e26fa2ec3d5ff9789360979a9575713782f55118 | [
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1
De même que pour le maintien de la durée d'usage, la structure et les composants
des immobilisations décomposées peuvent être amortis selon un rythme dégressif
dans les mêmes conditions que l'immobilisation prise dans son ensemble. Ainsi,
si cette immobilisation est éligible, compte tenu de sa nature, à un régime
d'amortissement dégressif, sa structure le sera également.
10
Pour la structure, le coefficient de majoration du taux d'amortissement linéaire
prévu à
l'article
39 A
du code général des impôts (CGI) doit être déterminé par référence à la
durée d'amortissement de l'immobilisation elle-même, en l'occurrence la durée
d'usage fiscale.
20
S'agissant des composants, ils peuvent être amortis sur un mode dégressif (y
compris lorsqu'ils sont remplacés, à condition que ce ne soit pas par un
composant d'occasion) s'ils sont eux-mêmes éligibles à ce mode d'amortissement,
compte tenu de leur nature, ou si l'immobilisation d'ensemble à laquelle ils se
rattachent est éligible à ce mode d'amortissement, conformément aux dispositions
du b du 2 de
l'article
15 bis de
l'annexe II
au CGI.
Dans ce cas, le coefficient applicable est déterminé par référence à la durée
d'amortissement du composant, et non à la durée d'amortissement de
l'immobilisation ou de la structure. En pratique, il s'agit de la durée réelle
d'utilisation telle que définie en matière comptable. Toutefois, lorsque le
composant est amorti sur une durée plus courte (cf.
BOI-BIC-AMT-10-40-10), le
coefficient d'amortissement dégressif applicable est celui correspondant à cette
durée d'amortissement fiscale.
30
Exemple : Une entreprise acquiert le 1er janvier N une
immobilisation d'une valeur de 2 000 K€, décomposée en d'une part un composant
d'une valeur de 500, et d'autre part la structure d'une valeur de 1 500. Les
durées d'amortissement sont de 8 ans pour l'immobilisation (durée d'usage), et
par conséquent pour la structure, et de 5 ans pour le composant.
L'immobilisation est par nature éligible au mode d'amortissement dégressif.
Les taux d'amortissement dégressif sont déterminés comme suit :
Structure
Composant
Durée d'amortissement
8 ans
5 ans
Taux linéaire
12,5 %
20 %
Coefficient de majoration applicable
(art.
39 A du CGI)
2,25
1,75
Taux dégressif
28,125 %
35 %
Taux d'amortissement dégressif
Dans cet exemple, le composant bénéficie du mode d'amortissement dégressif en
raison de son rattachement à une immobilisation elle-même éligible. Toutefois,
il aurait également pu bénéficier de ce mode d'amortissement dans l'hypothèse où
l'immobilisation n'aurait pas été éligible au mode dégressif, mais où la nature
du composant le rendrait lui-même éligible isolément à ce mode d'amortissement. | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-20-20-40 | https://bofip.impots.gouv.fr/bofip/4749-PGP.html/identifiant=BOI-BIC-AMT-20-20-40-20120912 | 2012-09-12 00:00:00 | 82205c3d0d3247a330adbef4a7932636a15312e2cb663bf5a3cc5addc07ae95e | [
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] |
I. Exclusion des dépenses personnelles
A. Exclusion des dépenses personnelles de l'exploitant individuel
1
Les dépenses personnelles de l'exploitant individuel doivent être considérées comme
étrangères à la gestion normale de l'entreprise et, par suite, ne sont pas déductibles. Il en est ainsi, par exemple :
- du loyer et frais annexes afférents à son habitation personnelle ;
- des impôts personnels et des dépenses privées couvrant ses propres besoins et ceux de sa
famille ;
- des frais de déplacement non justifiés par les besoins de la profession ;
- des dépenses relatives aux voitures automobiles utilisées à des fins personnelles ;
- des frais de réception de caractère familial, même si des relations professionnelles et des
salariés de l'entreprise figurent parmi les invités
(CE, arrêt du 8 octobre 1975, req.
n°s 80676 et 81118) ;
- des frais de déménagement de son mobilier personnel à l'occasion du changement du lieu de
son activité ;
- des frais financiers correspondant à des crédits bancaires consentis en réalité pour
financer les prélèvements de l'exploitant
(CE, arrêts du 28 novembre 1973, req. n°
87191 et du 31 mars 1978, req. n°
02273).
1. Frais de réparation d'immeubles non inscrits à l'actif et non affectés à l'exploitation
10
De même, lorsqu'un entrepreneur en bâtiment effectue, à l'aide de matériaux lui appartenant,
des réparations sur des immeubles dont il est propriétaire et qu'il donne en location, les dépenses de matériaux et de main-d’œuvre exposées pour leur réparation doivent, sous réserve que les
immeubles en cause fassent effectivement partie du patrimoine privé de l'exploitant, être extournées des comptes de charges de l'entreprise à la clôture de chaque exercice et prises en compte, dans
les conditions prévues à l'article 31 du code général des impôts (CGI), pour la détermination du revenu net foncier à comprendre
dans les bases de l'impôt sur le revenu dû par le propriétaire.
Il est précisé par ailleurs que les charges non nécessitées par l'exercice de
l'activité professionnelle, notamment celles afférentes à un bien inscrit à l'actif du bilan mais non utilisé pour les besoins de l'activité professionnelle, ne sont pas prises en compte dans le
résultat professionnel imposable, sauf exception, en application des dispositions du II de l'article 155 du CGI. Pour plus de
précisions sur cette règle de neutralisation des effets de la théorie du bilan prévue au II de l'article 155 du CGI, il convient de se reporter au BOI-BIC-BASE-90.
2. Dépenses résultant d'un engagement de caution
20
Dans le cas d'un exploitant individuel qui, s'étant porté caution pour une société dont il
était directeur administratif salarié, a été, à la suite de la faillite de cette dernière, amené à régler une dette pour le compte de celle-ci. Il a été jugé que, l'intéressé ne pouvant espérer
retirer de l'activité poursuivie par la société en cause un avantage particulier pour sa propre entreprise, l'engagement de caution pris par lui ne saurait être regardé comme un acte de gestion
normal. Décidé, en conséquence, que le contribuable, subrogé dans les droits du créancier de la société n'est pas fondé à déduire des résultats de son entreprise personnelle une provision justifiée
par le caractère douteux de sa créance (CE,
arrêt du 14 novembre 1970, req. n° 77214).
3. Dettes acquittées par un exploitant individuel pour une société dont il est le gérant
30
Le redressement judiciaire d'une société à responsabilité limitée, dont le gérant était le
seul maître de l'affaire, avait été -pour ce motif- déclaré commun avec celui antérieurement prononcé à l'encontre de l'entreprise personnelle du dirigeant. Par la suite, un concordat, également
commun aux créanciers des deux entreprises, avait été homologué.
Le contribuable avait porté dans les charges de son entreprise personnelle les sommes qu'il
avait réglées aux créanciers de la société dont l'exploitation avait cessé dix ans auparavant.
Il soutenait que cette manière de faire était conforme aux intérêts de son entreprise
personnelle.
Le Conseil d'État a jugé que le contribuable n'était pas fondé à prendre en charge au titre
de son entreprise personnelle les sommes ainsi réglées aux créanciers de la société dès lors que les deux entreprises n'avaient entre elles ni liens juridiques ni relations commerciales.
La Haute Assemblée n'a pas admis non plus que le paiement des dettes de la société soit
considéré comme un résultat déficitaire dans la catégorie des bénéfices industriels et commerciaux imputable sur le revenu global du contribuable, le fait pour le contribuable d'avoir acquitté une
dette qui ne lui incombait pas s'analysant comme un prélèvement sur son patrimoine personnel qu'aucune disposition du code général des impôts ne permet de déduire des bases de l'impôt sur le revenu
(CE, arrêt du 22 février 1978, req. n°
02076).
B. Exclusion des dépenses personnelles des dirigeants de société
32
Remarque : Sur les conséquences pour les dirigeants et associés du rejet de
leurs dépenses personnelles, se reporter au II-C § 80 à 260 du BOI-RPPM-RCM-10-20-20-10.
1. Frais de boissons et de vêtements
34
Les dépenses d'achat de boissons et de vêtements supportées par une société à
responsabilité limitée pour le compte de son gérant doivent être regardées, dès lors qu'elles ne présentent aucun lien avec l'activité sociale, comme des dépenses personnelles au gérant et, par suite,
être exclues des charges déductibles pour l'assiette de l'impôt sur les sociétés
(CE, arrêt du 6 octobre 1969, req. n° 73500,
8e et 9e s.-s.).
2. Frais d'expertise réalisée à l'occasion d'une prise de participation
36
Une société anonyme avait pris en charge les frais d'une expertise demandée par son
nouveau président-directeur général à l'occasion de sa prise de participation dans la société et ayant pour objet de vérifier la sincérité du dernier bilan établi avant son entrée en fonction.
Il a été jugé que cette expertise décidée dans le cadre de stipulations
contractuelles intervenues entre l'ancien et le nouveau président-directeur général et qui a pour résultat une réduction sensible du prix des actions cédées par le premier au second doit être regardée
comme ayant bénéficié exclusivement à ce dernier. C'est par suite, à bon droit, que les frais exposés à ce titre ont été exclus des charges de la société et que le supplément de bénéfice résultant de
cette réintégration a été regardé comme distribué au nouveau dirigeant
(CE, arrêt du 2 février 1977, req. n°
97828).
C. Exclusion des dépenses personnelles des associés
38
Une société qui a acheté à son principal associé des actions d'une autre société,
pour un prix de 51 000 F égal à leur valeur nominale, et les a revendues quelques mois plus tard à un tiers pour un ancien franc, doit, alors qu'il est établi que la valeur de ces titres, déjà très
faible à la date de leur acquisition, n'a fait que décroître par la suite, être regardée comme ayant entendu ainsi prendre en charge la perte subie personnellement par ledit associé. Cette société ne
saurait dès lors être admise à déduire la perte dont il s'agit de son bénéfice imposable
(CE, arrêt du 10 mars 1971, req. n°
78838).
Par ailleurs, la décision d'une société de comptabiliser dans ses frais généraux une
dépense incombant personnellement à l'un de ses associés constitue un acte de gestion anormale dès lors que cette entreprise n'a pas inscrit en contrepartie à l'actif de son bilan la créance qu'elle
détenait ainsi sur ledit associé.
En conséquence, l'Administration est fondée à réintégrer dans les bases d'imposition
les sommes payées par la société pour le compte de l'associé
(CE, arrêt du 6 novembre 1974, req.
n°s 89562 et 89564).
II. Exclusion des dépenses engagées au profit de tiers
A. Exclusion de dépenses engagées au profit de personnes physiques
1. Frais de main-d'œuvre engagés par une société pour la construction de la maison personnelle de l'épouse du
président-directeur général
40
Pour être déductibles, les charges doivent être réelles et ne pas dissimuler des transferts de
bénéfices ou de véritables libéralités.
Il a été jugé que cette condition n'est pas remplie en ce qui concerne des frais de
main-d’œuvre engagés par une société pour la construction de la maison personnelle d'une employée, épouse du président-directeur général, dès lors que cette somme n'avait pas été comptabilisée comme
avantage en nature consenti par la société à la dame en question, et qu'aucun élément tiré, soit du travail de celle-ci, soit de l'activité de la société n'était de nature à justifier un tel avantage.
L'administration a donc valablement réintégré la somme litigieuse dans les bénéfices
imposables (CE, arrêt du 13 juillet 1968, req. n° 73207, 8e s.-s.).
2. Libéralité consentie à un associé
50
Le versement par une société d'une indemnité pour « licenciement économique » à son ancien
PDG, recruté en qualité de directeur technique, un an auparavant, constitue un acte anormal de gestion, dès lors :
- que le droit à indemnité de l'intéressé ne pouvait résulter de l'autorisation tacite de
l'inspecteur du travail et n'était pas prévu par la convention collective applicable ;
- qu'il a été remplacé par un cadre dont les responsabilités et la rémunération étaient
comparables aux siennes ;
- et enfin que, s'il n'exerçait plus, à l'époque, aucun mandat social, il détenait encore,
avec sa famille, 93 % du capital de la société
(CE, arrêt du 10 juillet 1989, req. n°
64977).
3. Charges destinées à régulariser des opérations fictives réalisées au cours d'exercices antérieurs
60
Un contribuable s'était reconnu débiteur de marchandises à l'égard d'un tiers, afin
d'apurer une situation née d'opérations fictives et frauduleuses réalisées au cours d'exercices antérieurs et en vue de revenir à une gestion commerciale normale. Jugé que cette dette n'est pas
déductible des bénéfices imposables dès lors qu'elle est non pas la contrepartie d'un produit retenu pour la détermination des résultats de l'entreprise au titre des exercices antérieurs mais la
conséquence directe d'opérations qui étaient étrangères à une gestion commerciale normale
(CE, arrêt du 26 février 1975, req. n° 85563,
7e, 8e et 9e s.-s. réunies).
4. Redevances versées par une société anonyme en contrepartie de l'annulation d'une dette envers un de ses actionnaires
70
Les redevances, proportionnelles à son chiffre d'affaires, qu'une société anonyme s'est
engagée à verser, pendant une durée indéterminée, à l'un de ses actionnaires qui était son créancier, en contrepartie de l'abandon de sa créance ne peuvent être regardées :
- ni comme constituant une compensation normale de l'avantage accordé à la société par son
créancier ;
- ni comme correspondant au service et à l'amortissement d'un emprunt.
Elles ont le caractère d'une répartition exceptionnelle de bénéfices faite à un actionnaire
privilégié et ne peuvent, par suite, être déduites du bénéfice imposable de la société (CE, arrêt du 4 janvier 1957, req. n° 89819).
B. Exclusion de dépenses engagées au profit de sociétés juridiquement indépendantes
1. Avances et prêts sans intérêt
80
Les opérations faites ou les charges assumées en vue d'assurer sans contrepartie des avantages
à des tiers ne correspondent pas à une gestion commerciale normale.
Tel est le cas lorsqu'une société :
- a accordé des avances gratuites à une société étrangère de commercialisation pouvant
faciliter le développement de ses exportations vers le pays considéré, dans la mesure où cette contrepartie n'était pas importante au point de justifier la renonciation à tout intérêt ;
- a consenti des prêts, moyennant un faible taux d'intérêt, à une société française qui,
malgré l'existence d'associés communs, lui était juridiquement étrangère, et qui ne lui procurait que des avantages commerciaux minimes.
Dans les deux situations, l'administration est donc fondée à réintégrer dans les résultats
imposables de la société prêteuse le montant des intérêts qu'aurait normalement dû réclamer cette entreprise
(CE, arrêt du 15 février 1978, req. n°
04413 ; dans le même sens, CE, 7 février
1979, req. n° 08475).
La circonstance que deux sociétés aient un associé commun et soient de longue date en
relations d'affaires ne suffit pas à justifier que l'une accorde à l'autre des prêts sans intérêts et lui achète des produits à un prix supérieur au prix courant.
L'administration est donc fondée à réintégrer le coût de ces avantages anormaux au regard
des usages commerciaux dans les résultats imposables de l'entreprise qui les a consentis
(CE, arrêt du 4 décembre 1974, req. n°
92009).
Sur les conditions dans lesquelles une dépense peut être regardée comme n'ayant pas été
exposée dans l'intérêt de l'entreprise, voir également
CE, arrêt du 8 octobre 1975, req. n°
92090.
2. Engagement de caution
90
Une société ayant pour objet le négoce de véhicules automobiles s'était portée caution
d'une société de travaux publics ayant les mêmes associés et dirigeants, afin de permettre à cette dernière de contracter un emprunt.
En exécution de son engagement, elle avait dû assurer le remboursement de l'emprunt.
Jugé que les deux sociétés étant juridiquement indépendantes l'une de l'autre et ayant des
activités commerciales entièrement distinctes, et en admettant même que l'engagement de caution ait été souscrit par les dirigeants dans le souci de leur bon renom financier, la charge ainsi assumée
par la première société ne correspondait pas à l'intérêt de son exploitation. Par suite, cette charge ne pouvait venir en déduction de ses résultats pour l'assiette de l'impôt sur les sociétés
(CE, arrêt du 28 janvier 1976, req. n°
94929).
C. Exclusion des dépenses engagées au profit de sociétés juridiquement liées
1. Dépenses engagées par une filiale et payées par la société mère sans que cette dernière soit créditée de leur montant
100
Une société à responsabilité limitée procédant à un lotissement avait laissé payer certains
travaux d'aménagement par sa société mère qui réalisait elle-même un lotissement voisin sans créditer cette dernière du montant desdites dépenses et sans augmenter de ce montant le prix de revient des
lots vendus ou demeurés en stock.
Jugé que pareille omission, impliquant nécessairement une concertation frauduleuse des deux
sociétés, a le caractère non d'une simple erreur comptable, mais celui d'une décision irrégulière prise par le contribuable et opposable à celui-ci, alors même que la société mère n'a pu, en fin de
compte déduire de ses bénéfices imposables les sommes qu'elle a payées à tort aux lieu et place de sa filiale
(CE, arrêt du 2 mai 1979, req. n° 07695).
2. Intérêts d'emprunts et provision constituée pour faire face à un engagement de caution
110
De même, une société qui se porte caution sans contrepartie pour sa société-mère, à une
date où la situation de cette dernière n'est pas encore critique, accomplit un acte anormal de gestion. En conséquence, la filiale ne peut déduire ni les frais financiers de l'emprunt auquel elle a dû
recourir pour exécuter son engagement de caution, ni la provision qu'elle a constituée pour faire face au risque de non-recouvrement de la créance détenue sur la société mère et dont elle est devenue
titulaire par voie de subrogation (CE, arrêt
du 27 avril 1988, req. n° 57048).
3. Remarque sur le transfert de bénéfices
120
Le fait pour une entreprise commerciale de fournir des prestations de services à un tiers sans
les lui facturer et sans autre contrepartie constitue, de la part de cette entreprise, un acte étranger à une gestion commerciale normale.
Par suite, les sommes qui auraient dû être facturées et ne l'ont pas été doivent être
réintégrées dans les bénéfices imposables.
Cette règle est applicable même si le bénéficiaire des services non facturés est une filiale,
hormis le cas où la situation des deux sociétés serait telle que la société mère qui a rendu ces services puisse être regardée comme ayant agi dans son propre intérêt en venant en aide à une filiale
en difficulté.
La circonstance que la réduction des bénéfices réalisés en qualité de prestataires de
services a eu pour contrepartie une amélioration des résultats des filiales et partant une augmentation de même montant des bénéfices réalisés en qualité de société mère est sans influence sur les
règles énoncées ci-dessus dès lors que les bénéfices d'exploitation réalisés directement par une société et les bénéfices que lui procurent ses participations dans des filiales ne sont pas
nécessairement imposables à la même date et selon le même régime
(CE, arrêt du 24 février 1978, req. n°
02372).
Remarque : Arrêt rendu par la section du contentieux du Conseil d'État. Au cas
particulier, l'opération litigieuse permettait un transfert de bénéfices de la société mère vers des sociétés civiles immobilières filiales qui bénéficiaient d'un régime fiscal plus favorable. | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-10-10-20 | https://bofip.impots.gouv.fr/bofip/476-PGP.html/identifiant=BOI-BIC-CHG-10-10-20-20130408 | 2013-04-08 00:00:00 | 2d8d960f1e389dc57eb83a22980e9cd6d78c559f96438b5b585a122bdcbd071c | [
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] |
I. Provisions pour impôts et cotisations
A. Principes
1. Doctrine administrative
1
L'administration admet, sous certaines conditions, la déduction des provisions pour impôts. Elle
autorise les entreprises industrielles et commerciales à déduire au titre d'un exercice une provision destinée à faire face à la charge d'un impôt qui -constituant, au point de vue fiscal, une charge
de l'entreprise- deviendra exigible au cours de l'un des exercices suivants à condition que cet impôt présente un caractère permanent et soit dû à raison de faits survenus au cours dudit exercice.
2. Position du Conseil d'État
10
Dans trois arrêts des
25 octobre 1972 (n° 80122, RJ II, p.
122), 13 décembre 1972 (n°s 81107 et
81108, RJ II, p. 162), 1 et 3 juillet 1974
(n° 91946, RJ II, p. 98), la Haute Assemblée a jugé que le 5° du 1 de l'article 39 du CGI autorise les entreprises à porter en provision, au passif du bilan de clôture de l'exercice, et donc à
déduire de manière anticipée, mais provisoire et révisable, de leurs résultats, les sommes destinées à faire face au paiement ultérieur de l'une quelconque des charges énumérées notamment aux 1° et 4°
du 1 l'article 39 du CGI, à la condition que ces charges :
- soient nettement précisées quant à leur nature ;
- puissent être évaluées avec une approximation suffisante ;
- apparaissent comme probables eu égard aux circonstances de fait constatées à la clôture de cet
exercice ;
- se rattachent aux opérations déjà effectuées à cette date par l'entreprise.
Il a été fait application de ces principes en ce qui concerne notamment les charges fiscales.
Il résulte en effet des arrêts de principe précités que si le 4° du 1 de l'article 39 du CGI
ne permet la déduction que des seuls impôts mis en recouvrement ou devenus exigibles au cours de l'exercice, il ne peut être considéré comme faisant obstacle à la constitution, dans les conditions
prévues au 5° de ce même article, de provisions destinées à tenir compte des charges fiscales que l'entreprise devra acquitter ultérieurement sur la base de la législation en vigueur à la clôture de
l'exercice.
Cette position du Conseil d'État a été confirmée par un
arrêt rendu le 18 mai 1983 n° 29524.
B. Conditions d'admission
20
La position du Conseil d'État rejoint celle de l'Administration qui, on le rappelle, admet la
constitution en franchise fiscale de provisions pour impôts qui ne sont pas encore exigibles à la clôture d'un exercice si les trois conditions suivantes sont remplies.
1. L'impôt doit être déductible
30
L'impôt doit constituer une charge déductible sur le plan fiscal. Par suite, les impôts qui
sont exclus des charges déductibles par une disposition expresse de la loi ne peuvent donner lieu à la constitution de provisions en franchise d'impôt. C'est ainsi que les provisions constituées pour
le paiement de l'impôt sur le revenu ou l'impôt sur les sociétés ne peuvent en aucun cas être admises en déduction pour l'assiette de l'impôt. Il en est de même, en vertu du 2 de
l'article 39 du CGI, des amendes et pénalités de toute nature mises à la charge des contrevenants aux dispositions légales
régissant l'assiette des impôts, contributions et taxes, même lorsque ces amendes et pénalités se rapportent à des impôts ou taxes déductibles par nature.
2. L'impôt doit être permanent
40
L'impôt doit présenter un caractère permanent, ce qui exclut tous les impôts exceptionnels.
3. L'impôt doit trouver son origine dans l'exercice
50
L'impôt, dont la mise en recouvrement ou l'exigibilité interviendra ultérieurement, doit être
dû à raison de faits survenus au cours de l'exercice.
Autrement dit, il est nécessaire que la charge fiscale apparaisse comme probable eu égard
aux circonstances de fait constatées à la clôture de l'exercice et qu'elle se rattache aux opérations déjà effectuées à cette date par l'entreprise (cf. CE, jurisprudence précitée, ci-avant
au I-A-2 § 10).
C. Application
60
Compte tenu des conditions auxquelles se trouve subordonnée la constitution des provisions
pour impôts à payer, le nombre des impôts ou taxes justifiant la déduction de provisions de cette nature est relativement limité.
1. Taxe d'apprentissage
70
Il résulte des dispositions du d) du 1° de
l'article 39 de l'annexe III au CGI que la dette de l'entreprise est certaine dans son principe au 31 décembre de
l'année au cours de laquelle les rémunérations servant de base à la taxe ont été payées. En revanche, cette dette ne devient liquide qu'à compter du jour où les imputations susceptibles d'être opérées
par le contribuable sont définitivement fixées, étant précisé, à cet égard, que certaines subventions peuvent être déduites de la taxe due au titre de l'année précédente si elles ont été engagées dans
les deux premiers mois de l'année (code du travail, art. L 6241-2, alinéa 3 et
CGI, art. 228 bis).
80
La circonstance que la dette de l'entreprise ne soit pas définitivement liquidable à la
clôture de l'exercice justifie la constatation de la charge probable sous forme de provision. Son montant est calculé compte tenu, d'une part, des salaires et rétributions alloués pendant l'exercice
considéré et, d'autre part, des dépenses effectuées au cours du même exercice et ouvrant droit à exonération.
90
Ainsi une entreprise qui, à la fin d'un exercice, a pris un engagement
ferme de verser certaines sommes à ses salariés en rémunération du travail accompli par eux au cours de cet exercice, est fondée à constituer une provision en vue de faire face au paiement ultérieur
de la taxe d'apprentissage afférente à ces compléments de rémunération, dès lors que le paiement de cette taxe apparaît probable, compte tenu de la législation en vigueur à la clôture de l'exercice
(CE, arrêt du 25 octobre 1972, n° 80122, RJ
II, p. 122).
100
En revanche, une entreprise n'est pas autorisée à constituer une provision au titre de la
taxe d'apprentissage afférente aux salaires payés au cours d'un exercice dès lors qu'elle a exposé, pour ce même exercice, des dépenses de nature à lui ouvrir droit à l'exonération totale de cette
taxe (CE, arrêt du 15 février 1978, n° 04413,
RJ II, p. 33).
2. Taxe sur les salaires
a. Taxe afférente aux salaires payés en fin d'exercice
110
Aux termes du 1de
l'article 369 de l'annexe III au CGI la taxe sur les salaires est due au dernier jour du mois, du trimestre ou de
l'année au cours duquel les rémunérations servant de base à l'imposition ont été payées ; elle devient exigible à l'expiration de la quinzaine qui suit.
Par suite, dans la mesure où l'exercice est clos en fin de mois, la créance du Trésor est
définitivement acquise à cette date, bien que son exigibilité soit reportée sur l'exercice suivant.
La charge correspondante doit donc être inscrite dans un compte de charges à payer de
l'entreprise.
b. Taxe afférente aux salaires dus au titre d'un exercice mais qui ne seront payés qu'au cours de l'exercice suivant
120
Il est précisé que si les salaires ne sont pas encore payés à la clôture de l'exercice mais
sont néanmoins, eu égard au caractère formel de l'engagement pris par l'entreprise, déductibles des résultats de cet exercice, une provision peut être constituée à la clôture dudit exercice pour faire
face au paiement de la taxe sur les salaires qui devra être acquittée au cours de l'exercice suivant à raison des salaires considérés
(CE, arrêt du 25 octobre 1972, n° 80122, RJ
II, p. 122).
3. Participation des employeurs à l'effort de construction
a. Principes
130
Conformément aux dispositions de
l'article L. 313-1 du code de la construction et de l'habitation, les employeurs qui occupent au moins
vingt salariés doivent investir chaque année dans la construction de logements une somme égale à un pourcentage des rémunérations versées au cours de l'exercice écoulé. À défaut de s'être acquittés de
cette obligation dans le délai prévu, les employeurs sont soumis à une cotisation égale à 2 % du montant de ces mêmes rémunérations
(CGI, art. 235 bis).
Les investissements en cause peuvent revêtir des formes variées énumérées aux
articles R. 313-8 à
R. 313-9, 1 du code de la construction et de l'habitation. Or, les dépenses considérées comme
libératoires de l'obligation d'investir ne constituent pas des charges déductibles au sens du 1 de l'article 39 du CGI
lorsqu'elles ont pour effet d'augmenter les éléments de l'actif immobilisé de l'entreprise. Elles ne peuvent donc, à ce titre, donner lieu à la constitution de provisions en franchise d'impôt. Tel est
le cas, en particulier, des investissements réalisés sous forme de souscriptions de parts ou d'actions, de prêts ou de travaux de construction réalisés directement par l'entreprise.
140
Ainsi, dans la mesure où le choix reste offert à l'entreprise à la clôture de l'exercice de
réaliser ses investissements sous une autre forme, non constitutive de charges au sens du 1de l'article 39 du CGI, ladite charge
demeure purement éventuelle à cette date et, par suite, non provisionnable.
150
Il n'en irait autrement que si la réalisation des dépenses libératoires de la
participation-construction sous une forme permettant de les considérer comme des charges déductibles pouvait apparaître comme inéluctable à la clôture de l'exercice à la suite d'un engagement
irrévocable de l'entreprise porté effectivement à la connaissance de la personne ou de l'organisation bénéficiaire de la dépense. Le point de savoir si la décision prise par le conseil
d'administration d'une société de se libérer de son obligation d'investir sous la forme d'une subvention satisfait à une telle condition est une question qui ne peut être résolue que par le service
local des impôts, pour chaque cas particulier, au vu des circonstances de fait (RM Chaumont n° 31965, JO, déb. Sénat du 30 avril 1980, p. 1634).
160
Cette réponse ministérielle confirme la jurisprudence du Conseil d'État exprimée dans
l'arrêt du 27 novembre 1974 n° 88113 (RJ II
p.165). Il a en effet été jugé qu'une entreprise ne peut constituer une provision destinée à tenir compte de la charge que représente la participation des employeurs à l'effort de construction dès
lors qu'elle n'établit pas avoir eu à la date de clôture de l'exercice l'intention de se libérer de ses obligations en la matière en employant ladite participation dans des conditions qui en eussent
fait une charge sociale (c'est-à-dire à fonds perdus).
b. Absence d'investissement dans le délai prévu
170
Lorsque l'entreprise n'a pas satisfait, à la clôture de l'exercice, à son obligation
d'investissement :
- l'exercice coïncide avec l'année civile : la cotisation de 2 % qui doit être établie à son
nom présente pour elle un caractère probable. L'entreprise peut donc valablement constituer dans les écritures de l'exercice à la clôture duquel a expiré le délai d'investissement, une provision
correspondant à la cotisation qui sera mise à sa charge au cours de l'exercice suivant,
- l'exercice est arrêté en cours d'année, aucune provision ne peut être constituée, le délai
imparti pour réaliser l'investissement n'étant pas expiré.
c. Cession ou cessation d'entreprise
180
En cas de cession ou de cessation d'entreprise, la cotisation éventuellement due au titre de
la participation des employeurs à l'effort de construction à raison de la fraction des sommes non encore investies afférentes aux salaires versés au cours de l'année de cession ou de cessation et de
l'année précédente (CGI, ann. II, art. 163), peut être comprise parmi les charges déductibles de l'exercice de
cession ou de cessation sous forme de provision.
4. Participation des employeurs au développement de la formation professionnelle continue
190
Dans le cadre du développement de la formation professionnelle continue, les employeurs
doivent participer, au titre de chaque année, au financement d'actions de formation. Le montant de la participation obligatoire à laquelle les employeurs sont soumis au titre d'une année déterminée
porte sur un montant au moins égal à un pourcentage déterminé des rémunérations versées entre le 1er janvier et le 31 décembre de ladite année.
200
Les employeurs d'au moins 10 salariés peuvent s'acquitter de leur obligation de participer en
effectuant des dépenses considérées comme libératoires dont la nature et la forme sont prévues aux articles L. 6331-19 à
L. 6331-27 du code du travail. Ces dépenses sont examinées dans la série relative aux taxes et participations sur les salaires
(BOI-TPS-FPC) et notamment au BOI-TPS-FPC-30 à laquelle il conviendra de se reporter le cas échéant.
Les dépenses à retenir au titre de l'obligation de participation sont non seulement les
dépenses acquittées au cours de l'année de paiement des salaires servant de base au calcul de la participation, mais également les dépenses engagées au 31 décembre de cette même année et acquittées
avant le 1er mars de l'année suivante (code du travail, art. R. 6331-14).
210
Il est également admis que les dépenses acquittées ou dues en application de conventions
pluriannuelles passées avec des organismes de formation (code du travail, art. L. 6331-21) peuvent être prises en compte au titre
d'une année donnée lorsque les conventions ont été passées avant le 1er mars de l'année suivante.
220
Par suite, lorsqu'à la clôture d'un exercice coïncidant avec l'année civile, les dépenses
consenties au titre du développement de la formation professionnelle sont inférieures au montant de la participation incombant à l'entreprise, l'employeur a encore la possibilité d'effectuer avant le
1er mars de l'année suivante des versements aux organismes cités (BOI-TPS-FPC et notamment BOI-TPS-FPC-30). À défaut, il doit acquitter au
service des impôts des entreprises au plus tard le deuxième jour ouvré suivant le 1er mai, une cotisation égale au montant de la participation restant due après imputation des dépenses libératoires
et, le cas échéant, des excédents des trois années précédentes.
Dès lors, à la clôture de cet exercice, l'employeur peut valablement constituer en franchise
d'impôt une provision destinée à faire face soit aux versements aux organismes visés ci-dessus, soit au paiement de la cotisation qui sera due au Trésor.
230
Les employeurs de moins de 10 salariés doivent verser une cotisation avant le 1er mars de
l'année suivant celle au titre de laquelle elle est due, à un organisme collecteur agréé par l'État (code du travail, art. L. 6331-2
et art. L. 6331-3). Ainsi la dette de l'employeur est certaine dans son principe et son montant à la clôture de l'exercice. Elle est, par ailleurs, liquide à la même
date, en l'absence de possibilité d'imputation de versement libératoire prévue par le Code du travail. Dans ces conditions, aucune provision ne saurait être constituée en franchise d'impôt,
l'employeur devant à ce titre constater des charges à payer.
5. Contribution sociale de solidarité des sociétés
240
Cette contribution n'est pas de nature fiscale au sens de la 6e directive européenne
(Cass. soc. 3 mai 1989 n° 87-11681 , SA
Mecajet c/ORGANIC, confirmé à de
nombreuses reprises).
250
Elle est mise annuellement à la charge des sociétés visées à
l'article L. 651-1 du code de la sécurité sociale qui exercent une activité au 1er janvier de l'année considérée et dont
le chiffre d'affaires est au moins égal à 760 000 € . Elle constitue une charge déductible des résultats (comptable et fiscal) de l'exercice en cours au premier jour de l'année civile au titre de
laquelle elle est effectivement due (CGI, art. 39, 16°).
260
Les sociétés dont l'exercice coïncide avec l'année civile ne sont pas autorisées à constituer
en franchise d'impôt une provision destinée à faire face au paiement de la contribution qui sera due au titre de l'année suivante.
Pour les sociétés qui arrêtent leur exercice en cours d'année, la contribution due au titre de
l'année de clôture de l'exercice peut être déduite des résultats (comptable et fiscal) de cet exercice sous forme de charge à payer si elle n'a pas été effectivement acquittée au cours de cet
exercice.
6. Taxe sur les surfaces commerciales
a. Principes
270
Le 16° de l'article 39 du
CGI admet la déductibilité de la taxe sur les surfaces commerciales.
Cette taxe instituée par
l'article
3 de la loi n° 72-657 du 13 juillet 1972 est due chaque année par toute entreprise à raison de ses établissements ouverts depuis le 1er janvier 1960 dont la surface de vente au détail est
supérieure à 400 m² et qui réalise un chiffre d'affaires annuel égal ou supérieur à 460 000 €.
Un barème fixe le montant de la taxe en fonction du chiffre d'affaires annuel réalisé par
l'établissement l'année qui précède celle de son exigibilité, par m² de surface de vente au détail.
La taxe sur les grandes surfaces est exigible le 15 mai de chaque année et elle doit être
acquittée au service des impôts des entreprises le 15 juin au plus tard.
b. Modalités de déduction
280
Le fait générateur est constitué par l'existence de l'entreprise débitrice le 1er janvier de
l'année au titre de laquelle la taxe est due.
La taxe est donc déductible du résultat fiscal de l'exercice en cours à cette date.
290
Lorsque l'exercice coïncide avec l'année civile les entreprises ne peuvent pas déduire du
résultat fiscal de cet exercice, par voie de provision ou de charge à payer, le montant de la taxe qui sera due au titre de l'année suivante.
300
Lorsque l'exercice est arrêté en cours d'année les entreprises peuvent déduire la taxe due au
titre de l'année de clôture de cet exercice sous forme de charges à payer si elle n'a pas été effectivement acquittée au cours du même exercice. Tel est le cas des entreprises qui clôturent leur
exercice entre le 1er janvier et la date de paiement de la taxe. Les éventuelles provisions qui seraient constituées à la clôture de l'exercice à raison de la taxe exigible au titre de l'année
suivante ne sont pas déductibles.
II. Provisions pour rappels d'impôt et de cotisations sociales
A. Provisions pour rappels d'impôts
Sur les provisions pour impôts : se reporter au I-A-1 § 1
;
Sur la distinction impôts déductibles ou non déductibles : se reporter au
BOI-BIC-CHG-40-30 ,
Sur la distinction pénalités déductibles ou non déductibles :
BOI-BIC-CHG-60-20-20.
1. Procédure de contrôle achevée et rappels constatés
310
L'entreprise dispose d'arguments étayés :
Dans ce cas, elle ne peut constituer une provision sur une charge qui n'est qu'éventuelle (en ce sens
RM Coussain n° 9, JO deb. AN du 5 juillet 1993, p. 1910).
320
L'entreprise ne dispose pas d'arguments étayés :
Les rappels constatés donnent lieu à la constitution d'une provision pour risques et les
rappels non contestés sont comptabilisés en charges.
2. Contrôle en voie d'achèvement
L'entreprise a eu connaissance, avant la clôture de son exercice d'une probabilité de rappels
d'impôts.
330
a. Les rappels peuvent être déterminés avec précision
Dans ce cas l'entreprise comptabilise une charge à payer.
340
b. Les rappels ne peuvent être déterminés avec précision
L'entreprise peut alors constituer une provision pour risques, sauf dans l'hypothèse où elle
disposerait d'arguments étayés pour les contester (cf. II-A-1§ 310 ).
B. Provisions pour rappels de cotisations sociales
350
En principe, les rappels de cotisations de Sécurité sociale consécutifs à des redressements
doivent être compris dans les charges de l'exercice au cours duquel une entreprise s'est reconnue débitrice des droits rappelés. La décision de gestion exprimant cette reconnaissance est matérialisée
soit par l'inscription à un compte de charges à payer soit par le paiement. Si tel n'est pas le cas, les cotisations rappelées doivent être comprises dans les charges de l'exercice au cours duquel la
décision de rappel a été rendue exécutoire. Il en est ainsi à la date de l'arrêté préfectoral relatif à l'état de cotisations ou à celle du visa de la contrainte par le président de la commission de
première instance.
360
Cependant, les entreprises peuvent constituer à la clôture d'un exercice une provision pour
cotisations à payer ou à établir au titre d'exercices antérieurs lorsque cette charge, nettement précisée, a un caractère probable du fait de l'existence d'un différend entre l'entreprise et
l'administration, ou l'organisme chargé de l'assiette de ces cotisations. | Bulletin officiel des finances publiques - impôts | BOI-BIC-PROV-30-20-20 | https://bofip.impots.gouv.fr/bofip/4747-PGP.html/identifiant=BOI-BIC-PROV-30-20-20-20140127 | 2014-01-27 00:00:00 | 59cc1e542ff444e203a7dd643b9490066152140415862e2122ef1e664468bf6f | [
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] |
1
La réduction d'impôt obtenue fait notamment l'objet d'une remise en cause en cas de :
- non-respect de l'engagement de location ;
- non-respect des conditions de mise en location ;
- cession, pendant la période d'engagement de location, des immeubles au titre desquels le
contribuable a bénéficié de la réduction d'impôt.
Les principaux cas de remise en cause de la réduction d'impôt ainsi que les exceptions qu'ils
comportent sont réunis dans les tableaux récapitulatifs du I § 10 à 70. Les modalités de remise en cause sont exposées au II § 80 à 90.
I. Principaux cas de remise en cause
A. Non-respect de l'engagement de location
10
Cas de remise en cause
Exceptions
Aucune mise en location par le propriétaire du logement
Aucune remise en cause de l'avantage n'est effectuée lorsque le contribuable ou l'un des membres du couple soumis à
imposition commune :
- est atteint d'une invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à
l'article L. 341-4 du code de la sécurité sociale (invalides absolument incapables d'exercer une profession quelconque et
invalides qui sont, en outre, dans l'obligation d'avoir recours à l'assistance d'une tierce personne pour effectuer les actes de la vie ordinaire)
- fait l'objet d'une rupture de son contrat de travail à l'initiative de l'employeur. Il s'agit des salariés licenciés ou
mis à la retraite
- décède
Par ailleurs, la réduction d'impôt n'est pas remise en cause lorsque le non-respect de l'engagement de location résulte
d'une expropriation pour cause d'utilité publique de l'établissement ou de la résidence dans lequel se situe le logement
Mise en location du logement hors délai
(BOI-IR-RICI-220-20 au II-A § 30)
Interruption de la location pendant une durée supérieure à celle admise
(BOI-IR-RICI-220-10-20 au V-C § 110 et BOI-IR-RICI-220-20 au II § 25 et
suivants)
B. Non-respect des conditions de mise en location
20
Cas de remise en cause
Exceptions
Utilisation du logement par son propriétaire (autre que celle prévue au
V-C § 110 du BOI-IR-RICI-220-10-20) pendant le délai de mise en location ou pendant la période d’engagement de location
Aucune
C. Non-respect de l’activité de location
30
Cas de remise en cause
Exceptions
Activité de location meublée exercée à titre professionnel
Lorsque l’activité de location est exercée à titre professionnel au moment de l’acquisition du logement ouvrant droit à
la réduction d’impôt, celle-ci est remise en cause
En revanche, lorsque le propriétaire du logement passe de la qualité de loueur en meublé non professionnel à celle de
loueur en meublé professionnel au cours de la période d’engagement de location, la réduction d’impôt n’est pas remise en cause
(Sur le changement de statut, BOI-IR-RICI-220-20 au III-B §
190 et BOI-IR-RICI-220-40 au II-C § 30)
Imposition de l’activité de location dans une autre catégorie que celle des bénéfices industriels et commerciaux
Aucune
D. Cession du logement pendant la période d’engagement de location
40
Cas de remise en cause
Exceptions
Mutation à titre onéreux
Les exceptions prévues en cas de non-respect de l’engagement de location exposées au I-A § 10 sont applicables
Mutation à titre gratuit
Lorsque le transfert de propriété résulte du décès de l’un des membres d’un couple soumis à imposition commune,
l’avantage n’est pas remis en cause
Cession de droit indivis
Les exceptions prévues en cas de non-respect de l’engagement de location exposées au I-A § 10 sont
applicables
En tout état de cause, la mise en indivision d’un logement pendant la période d’engagement de location entraîne la
cessation de l’application de la réduction d’impôt pour l’avenir, quand bien même l’indivision résulterait du décès de l’un des membres du couple soumis à imposition commue. En effet, si le conjoint
survivant devient titulaire d’une quote-part indivise, il ne peut demander la reprise à son profit de l’avantage fiscal, cette possibilité n’étant offerte qu’au conjoint survivant attributaire du bien
ou titulaire de son usufruit. Les droits du conjoint survivant s’appréciant à la date du règlement de la succession, aucune remise en cause ne peut donc être effectuée tant que la succession n’est pas
définitivement réglée
Démembrement de propriété
Lorsque le démembrement du droit de propriété résulte du décès de l’un des membres du couple soumis à imposition commune,
l’avantage obtenu antérieurement à cet événement n’est pas remis en cause. Le conjoint survivant attributaire du bien ou titulaire de son usufruit peut demander la reprise à son profit de l’avantage
fiscal pour la part restant à imputer (BOI-IR-RICI-220-20 au I-B § 10)
E. Établissement ou résidence non éligible ou devenu non éligible
50
Cas de remise en cause
Exceptions
Résidence ou établissement qui ne respecte pas initialement les conditions d’éligibilité
Aucune
Résidence ou établissement qui ne respecte pas les conditions d’éligibilité au cours de la période d’engagement de
location
F. Travaux de réhabilitation ne respectant par les conditions d’éligibilité
60
Cas de remise en cause
Exceptions
Les travaux de réhabilitation ne respectent pas les conditions d’éligibilité
(BOI-IR-RICI-220-10-10 au II-C-2 § 100)
Aucune
G. Domiciliation fiscale hors de France
70
La circonstance que le contribuable ayant bénéficié de la réduction d’impôt transfère son
domicile fiscal hors de France au cours de la période de l’engagement de location n’est pas de nature à entraîner la remise en cause de l’avantage fiscal obtenu jusqu’à la date de ce transfert.
Cela étant, il est précisé que pendant les périodes d’imposition au cours desquelles le
contribuable n’est pas considéré comme fiscalement domicilié en France au sens de l’article 4 B du code général des impôts
(CGI), la réduction d’impôt ne peut pas être imputée et ne peut faire l’objet d’aucune imputation ultérieure.
Ainsi, lorsque le contribuable rétablit son domicile fiscal en France après la période
d’engagement de location, l’impôt sur le revenu dû au titre des années postérieures à cet engagement ne peut pas être diminué des fractions de réduction d’impôt qui n’ont pu être imputées du fait de
la domiciliation fiscale hors de France. Celles-ci sont définitivement perdues. En revanche, les fractions reportables nées au cours de la période pendant laquelle le contribuable était domicilié en
France peuvent être imputées dans les conditions de droit commun à partir du rétablissement du domicile fiscal en France.
Toutefois, lorsque le contribuable rétablit son domicile fiscal en France pendant la période
d’engagement de location, la réduction d’impôt s’impute à hauteur d’un neuvième de son montant sur l’impôt dû au titre des années d’imputation restant à courir à la date du rétablissement du domicile
fiscal en France.
Cette situation n’a pas pour effet :
- de prolonger la période d’imputation de la réduction d’impôt qui reste fixée à neuf ans ;
- d’étendre la période d’engagement de location exigée pour le bénéfice de l’avantage fiscal.
Exemple 1 : Un contribuable fiscalement domicilié en France acquiert le
1er décembre N un logement neuf dans une résidence avec services pour étudiants pour lequel il demande le bénéfice de la réduction d’impôt. Le bail consenti à l’exploitant de la résidence
prend effet au 1er janvier N+1. Au cours de l’année N+4, le contribuable transfère son domicile fiscal hors de France, avant de l’y rétablir au cours de l’année N+8. Les années au titre
desquelles la réduction d’impôt peut être imputée sont récapitulées dans le tableau suivant :
Années
Imputation de la réduction d’impôt à hauteur d’un neuvième de son montant
N à N+3
Oui
N+4 à N+7
Non
N+8
Oui
Années d'imputation de l'exemple 1
Exemple 2 : Un contribuable fiscalement domicilié en France acquiert le 13
juillet N un logement neuf dans un établissement qui accueille des personnes âgées (code de l'action sociale et
des familles, art. L. 312-1, 6°) et pour lequel il demande le bénéfice de la réduction d’impôt. Le bail consenti à l’exploitant de l’établissement prend effet au 1er août N. Au cours de
l’année N+6, le contribuable transfère son domicile fiscal hors de France, avant de l’y rétablir au cours de l’année N+10.
Les années au titre desquelles la réduction d’impôt pourra être imputée sont récapitulées dans le
tableau suivant :
Années
Imputation de la réduction d’impôt à hauteur d’un neuvième de son montant
N à N+5
Oui
N+6 à N+8
Non
A compter de N+9, et donc y compris au titre de l’année N+10
Non
Années d'imputation de l'exemple 2
II. Modalités de remise en cause
80
Les modalités de remise en cause du régime diffèrent selon que celle-ci a pour origine le
non-respect des conditions initiales d’application du dispositif ou le non-respect de ces conditions au cours de la période d’engagement de location. Elles sont récapitulées dans le tableau ci-après :
Modalités de remise en cause de la réduction d’impôt
Non-respect des conditions initiales
L’impôt sur le revenu des années au titre desquelles la réduction d’impôt a été pratiquée est majoré du montant de la
réduction imputé au cours de chacune de ces années
Non-respect des conditions au cours de la période d’engagement de location
L’impôt sur le revenu de l’année au cours de laquelle intervient l’événement entraînant la déchéance de l’avantage fiscal
est majoré du montant total de la réduction d’impôt obtenue depuis l’origine et jusqu’à la date de cet événement
Cette remise en cause intervient dans le délai normal de reprise, au plus tard avant le 31 décembre de la troisième année
de la survenance de l’événement entraînant la déchéance de la réduction d’impôt. Le montant de la dépense ayant servi de base au calcul de la réduction d’impôt est assimilé à une insuffisance de
déclaration
Synthèse des modalités de remise en cause
90
En cas de remise en cause de la réduction d’impôt pour non-respect des conditions initiales ou
au cours de la période d’engagement de location, le complément de droit exigible est, en principe, assorti des pénalités prévues à
l'article 1727 du CGI et à l'article 1758 A du CGI
et, le cas échéant, des sanctions prévues à l’article 1729 du CGI. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-220-50 | https://bofip.impots.gouv.fr/bofip/4841-PGP.html/identifiant=BOI-IR-RICI-220-50-20150410 | 2015-04-10 00:00:00 | 696f16fb969f68f99b2db230d016333ad3e5aa3578adfd2b7b1f3a0334fcaae1 | [
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] |
I. Principes
1
Le 1 de l’article 1729
A du code général des impôts (CGI) dispose que lorsque des rehaussements opérés sur une déclaration souscrite dans les délais sont passibles de pénalités n’ayant pas le même taux, les pénalités
sont calculées en ajoutant les rehaussements aux éléments déclarés en suivant l’ordre décroissant des différents taux applicables (calcul par strate) ; cette règle s’applique également lorsque des
rehaussements réduisent un déficit ou un crédit et que des pénalités sont appliquées au titre de l’année ou de l’exercice d’imputation.
Ainsi, lorsqu’un contrôle donne lieu à l’application de la majoration de 80 % pour manœuvres
frauduleuses et de la majoration de 40 % en cas de manquement délibéré prévues par l’article 1729 du CGI, il convient de
commencer par déterminer le supplément d’impôt qui résulte des rehaussements assortis de la majoration de 80 % et d’appliquer cette majoration à ce supplément, puis d’ajouter le rehaussement assorti
de la majoration de 40 % pour déterminer le supplément d’impôt correspondant et lui appliquer la majoration de 40 %.
10
Exemple 1 : Rehaussements d’impôt sur le revenu avec et sans manquement délibéré.
Déclaration déposée dans les délais.
Contribuables mariés sans enfants à charge.
B.I.C. monsieur déclarés : 21 000 €.
B.N.C. madame déclarés : 16 000 €.
Rehaussements :
- revenus B.I.C. de monsieur pour un montant de 20 000 € assorti de la majoration pour manquement
délibéré (40 %) ;
- revenus B.N.C. de madame pour un montant de 3 000 € (bonne foi).
Détermination des majorations :
Éléments retenus
Impôt
Supplément d'impôt
Taux majoration
Montant majoration
Éléments déclarés
B.I.C. monsieur : 21 000
B.N.C. madame : 16 000
R.N.I. : 37 000
Parts : 2
Impôt : 5 372
Prise en compte du rehaussement de 20 000 € assorti de la majoration de 40 % pour manquement
délibéré
B.I.C monsieur : 41 000
B.N.C. madame : 16 000
R.N.I. : 57 000
Parts : 2
Impôt : 12 142
6 770
40 %
2 708
Prise en compte du rehaussement correspondant pour omission non délibérée
B.I.C. monsieur : 41 000
B.N.C. madame : 19 000
R.N.I. : 60 000
Parts : 2
Impôt : 13 298
1156
0 %
0
Total des majorations
2708
illustration avec manquement délibéré
Exemple 2 : Rehaussements d’impôt sur le revenu pour manœuvres frauduleuses et
pour manquement délibéré.
Déclaration déposée dans les délais.
Contribuables mariés sans enfants à charge.
B.I.C. monsieur déclarés : 21 000 €.
B.N.C. madame déclarés : 16 000 €.
Rehaussements :
- revenus B.I.C. de monsieur pour un montant de 30 000 € assorti de la majoration pour manœuvres
frauduleuses (80 % ) ;
- revenus B.N.C. de madame pour un montant de 10 000 € assorti de la majoration pour manquement
délibéré (40 %).
Détermination des majorations :
Éléments retenus
Impôt
Supplément d'impôt
Taux majoration
Montant majoration
Éléments déclarés
B.I.C. monsieur : 21 000
B.N.C. madame : 16 000
R.N.I : 37 000
Parts : 2
Impôt : 5 372
Prise en compte du rehaussement de 30000 € assorti de la majoration de 80 % pour manœuvres
frauduleuses
B.I.C. monsieur : 51 000
B.N.C. madame : 16 000
R.N.I : 67 000
Parts : 2
Impôt : 15 996
10 624
80 %
8 499
Prise en compte du rehaussement de 10 000 € assorti de la majoration de 40 % pour manquement
délibéré
B.I.C. monsieur : 51 000
B.N.C. madame : 26 000
R.N.I : 77 000
Parts : 2
Impôt : 19 880
3 884
40 %
1 554
Total des majorations :
10053
illustration avec manœuvres frauduleuses
Exemple 3 : Dégrèvement partiel à l'impôt sur le revenu d’une imposition initiale
assortie d’une majoration pour dépôt tardif.
La déclaration a été souscrite hors délai avant mise en demeure (majoration de 10 % ).
Contribuables mariés sans enfant à charge.
Pension alimentaire : 2 000 €.
T.S. monsieur : 21 000 €.
T.S. madame : 16 000 €.
Montant de la pension alimentaire versée pris en compte par erreur du service : 1 000 €.
Puis suite à réclamation du contribuable, la pension est portée à 2 000 € et un dégrèvement est
prononcé.
Éléments retenus
Impôt
Taux majoration
Montant majoration
Éléments déclarés dans les délais
Éléments déclarés tardivement sur la 2042
T.S. monsieur : 21 000
T.S. madame : 16 000
Pension alimentaire initialement saisie par le service : 1 000
R.N.I. : 25 640
Parts : 2
Impôt : 2 379
10 %
238
Éléments rectifiés après réclamation contentieuse
T.S. monsieur : 21 000
T.S. madame : 16 000
Pension alimentaire rectifiée : 2 000
R.N.I. : 24 640
Parts : 2
Impôt : 2 181
10 %
218
Total des majorations après correction :
218
dépôt tardif et dégrèvement partiel
Le dégrèvement s'élève à 198 € en droits et 20 € en pénalités.
Exemple 4 : Dégrèvement partiel à l'impôt sur le revenu d’une imposition
supplémentaire assortie d’une majoration pour manquement délibéré.
Déclaration déposée dans les délais.
Célibataire.
B.I.C : 20 000 €.
Rehaussement de 8 000 € en B.I.C.. Mais le service saisit par erreur, lors de la prise en
charge, le montant de 9 000 €.
Après réclamation contentieuse, le montant du rappel est corrigé et réduit à la somme de 8 000
€ et le dégrèvement correspondant est prononcé.
Éléments retenus
Impôt
Supplément d'impôt
Taux majoration
Montant majoration
Éléments déclarés :
Célibataire
B.I.C. : 20 000
R.N.I. : 20 000
Part : 1
Impôt : 3 123
0
Prise en compte initiale du rehaussement assorti de la majoration de 40 % pour manquement délibéré
Célibataire
B.I.C. : 29 000 (dont rappel de 9 000, au lieu de 8000)
(suite à erreur de saisie du service)
R.N.I. : 29 000
Part : 1
Impôt : 6 264
3 141
40 %
1 256
Prise en compte du rehaussement assorti de la majoration de 40 % pour manquement délibéré
corrigé suite à réclamation contentieuse
Célibataire
B.I.C. : 28 000
R.N.I. : 28 000
Part : 1
Impôt : 5 878
2 755
40 %
1 102
Total des majorations après correction
1102
manquement délibéré et dégrèvement partiel
Le dégrèvement s'élève à 386 € en droits et 154 € en pénalités.
II. Calcul des pénalités en cas de report de crédits ou de déficits
20
En présence de déficit en matière d’impôt sur le revenu ou d’impôt sur les sociétés ou en
présence de crédit en matière de TVA, l’application des majorations correspondant à la réduction du déficit ou du crédit est reportée sur l’année d’imputation du déficit ou du crédit.
Dans cette situation, par mesure de tempérament, les déficits ou crédits à reporter sur l’année
suivante sont déterminés selon la méthode proportionnelle.
30
Exemple 1 : Application à l'impôt sur le revenu.
Contribuable célibataire.
N-1
N
B.N.C.
20 000
35 000
Déficit N-2
-50 000
-30 000
Revenu brut global
-30 000
5 000
Impôt sur le revenu
0
0
Déficit reportable N-2
-30 000
revenus déclarés avant contrôle
N-1
B.N.C. (manœuvres frauduleuses)
15 000
B.N.C. (manquement délibéré)
45 000
Total des rehaussements
60 000
rehaussements
N-1
N
B.N.C.
80 000
35 000
Déficit N-2
-50 000
Revenu brut global
30 000
35 000
IR après contrôle
6 803
8 576
IR avant contrôle
0
0
Impôt supplémentaire
6 803
8 576
résultats après contrôle
1 - Calcul des majorations.
Situation déclarative
Strate manœuvres frauduleuses
Strate manquement délibéré
Revenu de la strate précédente
-30 000
-15 000
Rehaussement de la strate
15 000
45 000
Revenu brut global
-30 000
-15 000
30 000
Impôt sur le revenu
0
0
6 803
Impôt sur le revenu de la strate précédente
0
0
Impôt supplémentaire
0
6 803
Taux de la majoration
80 %
40 %
Montant de la majoration
0
2 721
année N-1
2 - Calcul des rehaussements à reporter.
Total des rehaussements à reporter : 30 000.
Les rehaussements à reporter sont répartis au prorata :
rehaussements à reporter :
- manœuvres frauduleuses : 30 000 x (15 000 / 60 000) = 7 500 ;
- manquement délibéré : 30 000 x (45 000 / 60 000) = 22 500.
Situation déclarative
Strate manœuvres frauduleuses
Strate manquement délibéré
Revenu de la strate précédente
5 000
12 500
Rehaussement de la strate (1)
7 500
22 500
Revenu brut global
5 000
12 500
35 000
Impôt sur le revenu
0
1 126
8 576
Impôt sur le revenu de la strate précédente
0
1 126
Impôt supplémentaire
1 126
7 450
Taux de la majoration
80 %
40 %
Montant de la majoration
901
2 980
année N
(1) Rehaussements reportés N-1.
Total des majorations pour N : 3 881.
40
Exemple 2 : Calcul des pénalités en matière d’impôt sur les sociétés
N-1
N
Résultat déclaré
-7 000
40 000
ARD Créés
6 000
Déficits imputés
-9 000
ARD imputés
-8 000
Base taxable
-1 000
23 000
IS dû
0
7 667
résultats avant contrôle
ARD antérieurs à l'ouverture
2 000
8 000
Déficits antérieurs à l'ouverture
8 000
9 000
ARD reportables
8 000
Déficits reportables
9 000
N-1
Insuffisance d'actif (opposition à contrôle)
30 000
Provision (manquement délibéré)
90 000
Total des rehaussements
120 000
rehaussements
N-1
N
Résultat déclaré
-7 000
40 000
Rehaussements
120 000
Résultat rectifié
113 000
ARD créés
Déficits imputés
8 000
ARD imputés
2 000
Bases rectifiées taxables
103 000
40 000
Impôt supplémentaire
34 333
5 667
résultats après contrôle
ARD antérieurs à l'ouverture
2 000
Déficits antérieurs à l'ouverture
8 000
ARD reportables
Déficits reportables
Situation déclarative
Strate opposition à contrôle
Strate manquement délibéré
Résultat de la strate précédente
-17 000
13 000
Redressement de la strate
30 000
90 000
Résultat brut global
-17 000 (1)
13 000
103 000
Résultat imposable
0
13 000
103 000
IS
0
4 333
34 333
IS strate précédente
0
4 333
Impôt supplémentaire
4 333
30 000
Taux de la majoration
100 %
40 %
Montant de la majoration
4 333
12 000
année N-1
(1) Résultat de l'exercice, y compris les déficits et ARD antérieurs (ARD : 8
000 et déficits : 9 000).
1 - Calcul des rehaussements à reporter.
Total des rehaussements à reporter :
8 000 (annulation des ARD) + 9 000 (annulation des déficits reportables) = 17 000.
2 - Ventilation des rehaussements à reporter au prorata.
Rehaussements à reporter :
- pour manquement délibéré : 17 000 x (90 000 / 120 000) = 12 750 ;
- pour opposition à contrôle : 17 000 x (30 000 / 120 000) = 4 250.
Situation déclarative
Strate opposition à contrôle
Strate manquement délibéré
Résultat de la strate précédente
23 000
27 250
Redressement de la strate
4 250
12 750
Résultat brut global
23 000
27 250
40 000
Résultat imposable
23 000
27 250
40 000
IS
7 667
9 083
13 333
IS strate précédente
7 667
9 083
Impôt supplémentaire
1 416
4 250
Taux de la majoration
100 %
40 %
Montant de la majoration
1 416
1 700
année N
Exemple n° 3 : Même hypothèse que dans l’exemple n° 2 avec un rappel de TVA
déductible de 21 000 €, soit une cascade de 21 000 € sur N-1.
N-1
N
Résultat déclaré
-7 000
40 000
ARD créés
6 000
Déficits imputés
-9 000
ARD imputés
-8 000
Base taxable
-1 000
23 000
IS dû
0
7 667
résultats avant contrôle
ARD antérieurs à l'ouverture
2 000
8 000
Déficits antérieurs à l'ouverture
8 000
9 000
ARD reportables
8 000
Déficits reportables
9 000
N-1
Insuffisance d'actif (opposition à contrôle)
30 000
Provision (manquement délibéré)
90 000
Total des rehaussements
120 000
Cascade TVA
-21 000
rehaussements
N-1
N
Résultat déclaré
-7 000
40 000
Rehaussements
120 000
Cascade
-21 000
Résultat rectifié après cascade
92 000
ARD créés
Déficits imputés
8 000
ARD imputés
2 000
Bases rectifiées taxables
82 000
40 000
Impôt supplémentaire
27 333
5 667
résultats après contrôle
ARD antérieurs à l'ouverture
2 000
Déficits antérieurs à l'ouverture
8 000
ARD reportables
Déficits reportables
Situation déclarative
Strate minoration
Strate opposition à contrôle
Strate manquement délibéré
Résultat de la strate précédente
-17 000
-38 000
-8 000
Redressement de la strate
-21 000
30 000
90 000
Résultat brut global
-17 000 (1)
-38 000
-8 000
82 000
Résultat imposable
0
0
0
82 000
IS
0
0
0
27 333
IS strate précédente
0
0
0
Impôt supplémentaire
0
0
27 333
Taux de la majoration
100 %
40 %
Montant de la majoration
0
0
10 933
année N-1
(1) Résultat de l'exercice, y compris les déficits et ARD antérieurs (ARD : 8
000 et déficits : 9 000).
1 - Calcul des rehaussements à reporter.
Total des rehaussements à reporter : 17 000.
2 - Ventilation des rehaussements à reporter au prorata.
Rehaussements à reporter :
- pour manquement délibéré : 17 000 x (90 000 / 120 000) = 12 750 ;
- pour opposition à contrôle : 17 000 x (30 000 / 120 000) = 4 250.
Situation déclarative
Strate opposition à contrôle
Strate manquement délibéré
Résultat de la strate précédente
23 000
27 250
Redressement de la strate (1)
4 250
12 750
Résultat brut global
23 000
27 250
40 000
Résultat imposable
23 000
27 250
40 000
IS
7 667
9 083
13 333
IS strate précédente
7 667
9 083
Impôt supplémentaire
1 416
4 250
Taux de la majoration
100 %
40 %
Montant de la majoration
1 416
1 700
année N
(1) Rehaussements reportés N-1
50
Exemple n° 4 : Calcul des pénalités en matière de TVA.
L'entreprise a dégagé au titre du mois de décembre N-1 un crédit de 20 000 € imputé au cours de
l’exercice N.
N-1
TVA collectée opposition à contrôle
45 000
TVA déductible manquement délibéré
15 000
Total des rappels
60 000
rappels
N-1
N
Rappels
60 000
Rappels reportés
20 000
Crédit permanent
-20 000
Droits éludés
40 000
20 000
A reporter
20 000
résultats après contrôle
Strate opposition à contrôle
Strate manquement délibéré
Situation de la strate précédente (1)
-20 000
25 000
Rappels de la strate
45 000
15 000
Situation après rappels
25 000
40 000
Droits éludés de la strate
25 000
40 000
Droits éludés de la strate précédente
0
25 000
Base de majoration de la strate
25 000
15 000
Taux de la majoration
100 %
40 %
Montant de la majoration
25 000
6 000
année N-1
(1) Pour la première strate, crédit en fin de période.
1 - Calcul des rappels à reporter.
Total des rappels à reporter : 20 000.
2 - Ventilation des rappels à reporter au prorata.
Rappels à reporter :
- pour manquement délibéré : 20 000 x (15 000 / 60 000) = 5 000 ;
- pour opposition à contrôle : 20 000 x (45 000 / 60 000) = 15 000.
Strate opposition à contrôle
Strate manquement délibéré
Situation de la strate précédente
15 000
Rappels de la strate (1)
15 000
5 000
Situation après rappels
15 000
20 000
Droits éludés de la strate
15 000
20 000
Droits éludés de la strate précédente
0
15 000
Base de majoration de la strate
15 000
5 000
Taux de la majoration
100 %
40 %
Montant de la majoration
15 000
2 000
année N
(1) Rappels reportés N-1
Exemple n° 5 : Calcul des pénalités en matière de TVA.
L'entreprise a dégagé au titre du mois de décembre N-1 un crédit de 20 000 € imputé au cours de
l'exercice N.
N-1
TVA collectée opposition à contrôle
45 000
TVA non déductible manquement délibéré
15 000
TVA déductible minoration
-12 000
Total des rehaussements
48 000
rappels
N-1
N
Rappels
48 000
Rappels reportés
20 000
Crédit permanent
-20 000
Droits éludés
28 000
20 000
A reporter
20 000
résultats après contrôle
Strate minoration
Strate opposition à contrôle
Strate manquement délibéré
Situation de la strate précédente (1)
-20 000
-32 000
13 000
Rappels de la strate
-12 000
45 000
15 000
Situation après rappels
-32 000
13 000
28 000
Droits éludés de la strate
0
13 000
28 000
Droits éludés de la strate précédente
0
13 000
Base de la majoration de la strate
13 000
15 000
Taux de la majoration
100 %
40 %
Montant de la majoration
13 000
6 000
année N-1
(1) Pour la première strate, crédit en fin de période.
Strate opposition à contrôle
Strate manquement délibéré
Situation de la strate précédente
15 000
Rappels de la strate (1)
15 000
5 000
Situation après rappels
15 000
20 000
Droits éludés de la strate
15 000
20 000
Droits éludés de la strate précédente
0
15 000
Base de la majoration de la strate
15 000
5 000
Taux de la majoration
100 %
40 %
Montant de la majoration
15 000
2 000
année N
(1) Rappels reportés N-1. | Bulletin officiel des finances publiques - impôts | BOI-CF-INF-10-20-30-20 | https://bofip.impots.gouv.fr/bofip/4915-PGP.html/identifiant=BOI-CF-INF-10-20-30-20-20130415 | 2013-04-15 00:00:00 | 025d137bd9279f9d627828fe974dc151b60a783cfa2c33132a76d20dda9c74fe | [
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] |
1
Le dispositif de limitation des charges financières prévu au sixième alinéa de
l'article 223 B du code général des impôts (CGI) s'applique dans certaines situations d'acquisition de titres de sociétés
devenant membre du groupe fiscal (cf. I § 10 et suiv.) à des personnes qui contrôlent le groupe (cf. II § 120 et suiv.).
I. Acquisition des titres d'une société qui devient membre du groupe
A. Opérations concernées
10
Il s'agit des acquisitions à titre onéreux de titres réalisées par la société mère ou une
filiale du groupe. L'opération peut se traduire par le paiement du prix au vendeur ou la constatation d'une dette à son égard. Elle peut être réalisée par une ou plusieurs sociétés du groupe, de
manière globale ou par acquisitions successives.
Le dispositif s'applique même en l'absence de financement de l'acquisition des titres par un
emprunt contracté à cette fin par la société cessionnaire dès lors que le groupe a engagé des charges financières. En effet, dans cette situation, le financement des titres a été prélevé sur la
trésorerie du groupe, dont certaines sources dégagent des charges financières.
Par contre, la déduction des charges financières du groupe n'est pas limitée si les titres ont
été acquis par voie d'apports, rémunérés par des titres de la société du groupe qui en bénéficie, ou à l'occasion d'une transmission à titre gratuit. Mais, bien entendu, le dispositif s'applique si
les titres ont fait l'objet d'un apport grevé du passif correspondant aux charges financières liées à l'acquisition de ces titres par la société apporteuse dès lors que cette opération constitue un
apport à titre onéreux.
B. Titres concernés
20
Il est tenu compte de l'ensemble des titres acquis qui sont susceptibles d'être retenus pour la
détermination du pourcentage de détention du capital d'une société dans les conditions prévues à l'article 223 A du CGI.
Il en est ainsi des bons de souscription d'actions ou des obligations convertibles en actions.
Bien entendu, la réintégration prévue en cas d'acquisition de ces titres n'est opérée que si la société devient membre du groupe après que les bons aient été exercés ou les obligations converties.
C. Date d'acquisition des titres
30
Les dispositions du sixième alinéa de
l'article 223 B du CGI s'appliquent aux opérations d'achat de titres.
Lorsque les titres acquis sont émis par des sociétés par actions, la date d'acquisition
s'entend de celle de l'inscription en compte chez la société émettrice, qui permet à la société cessionnaire d'exercer les droits attachés à ces titres.
Lorsque les titres acquis sont des parts sociales, leur cession doit être constatée par un
acte sous-seing privé ou notarié, soumis à la formalité de l'enregistrement. La date d'acquisition correspond, dans ce cas, à la date de l'acte.
D. Entrée de la société dans le groupe
1. Cas général
40
Le dispositif de réintégration des charges financières s'applique lorsque la société rachetée
appartient au même groupe fiscal que la société cessionnaire. Compte tenu des règles de l'intégration fiscale, la date d'entrée dans le groupe est postérieure à la date d'acquisition des titres.
50
Deux cas peuvent se présenter en pratique :
- compte tenu du fait que la société rachetée ne peut pas être membre du groupe au titre de
l'exercice d'acquisition, en l'absence de détention continue, au cours de cet exercice, de 95 % au moins de son capital par une ou plusieurs autres sociétés du groupe, elle ne peut donc entrer dans le
groupe qu'au titre de l'exercice suivant : dans ce cas la réintégration est à opérer dès l'exercice d'acquisition ;
- si la date d'entrée dans le groupe de la société rachetée est postérieure à l'exercice
suivant celui de l'acquisition des titres, en particulier si la société mère n'a pas retenu cette société dans le périmètre d'intégration fiscale
(CGI, art. 223 A), la réintégration n'est pas effectuée dès l'exercice d'acquisition : elle est opérée pour la première fois
au titre de l'exercice précédant celui de l'entrée dans le groupe de la société rachetée, au cours duquel celle-ci a donné son accord dans les conditions prévues à
l'article 46 quater-0 ZE de l'annexe III au CGI.
60
Par ailleurs, si la société cessionnaire est devenue membre du groupe après l'exercice
d'acquisition des titres, la réintégration n'est opérée qu'à compter de l'exercice d'entrée de cette société dans le groupe, sous réserve bien entendu que la société rachetée entre également dans le
groupe au titre du même exercice.
2. Extension du champ d'application en cas d'absorption de la société rachetée avant son entrée dans le groupe
70
Conformément au septième alinéa de
l'article 223 B du CGI, la limitation des charges financières s'applique même si la société rachetée ne devient pas membre du
même groupe que la société cessionnaire, dès lors que la société rachetée est absorbée par la société cessionnaire ou par une société membre ou devenant membre du même groupe que la société
cessionnaire.
80
Les opérations visées sont les fusions qu'elles soient réalisées sous le régime spécial de
l'article 210 A du CGI ou sous le régime de droit commun, ainsi que, conformément à
l'article 210-0 A du CGI, les dissolutions sans liquidation au sens de
l'article 1844-5 du code civil.
90
Lorsque l'absorbante est la société cessionnaire, le dispositif s'applique si cette société
absorbante est membre d'un groupe lors de la fusion ou si elle devient ultérieurement membre d'un groupe.
Lorsque l'absorbante est une société autre que la société cessionnaire, le dispositif
s'applique si cette société absorbante est membre du groupe de la cessionnaire à la date de la fusion ou si elle en devient ultérieurement membre.
100
Le prix d'acquisition à retenir pour le calcul du montant des réintégrations est le prix
d'achat de la société acquise à « soi-même ».
110
L'extension du champ d'application du dispositif décrite au I-D-2 § 70 à 100
s'applique aux acquisitions réalisées au cours des exercices ouverts à compter du 1er janvier 2007.
Des précisions et des exemples sont données au
II-B-2 § 250 et suivants du BOI-IS-GPE-20-20-80-20.
II. Acquisition de titres aux personnes qui contrôlent le groupe
120
Il s'agit des achats de titres par la société mère ou une filiale du groupe auprès :
- des associés ou actionnaires qui contrôlent directement ou indirectement la société
cessionnaire ;
- ou des sociétés qui sont contrôlées directement ou indirectement par les associés ou
actionnaires mentionnés ci-dessus.
A. Notion de contrôle
1. Nouvelle définition de la notion de contrôle à compter du 1er janvier 2006
130
La notion de contrôle telle que définie au II-A-1 § 140 et suivants est
applicable aux exercices clos à compter du 1er janvier 2006.
140
Le sixième alinéa de
l'article 223 B du CGI précise la notion de contrôle direct ou indirect de la société cessionnaire ou de la société cédante.
La notion de contrôle correspond à celle qui est définie à l'article L. 233-3 du code de commerce.
150
Ainsi, une personne morale ou physique contrôle une société lorsque :
- elle détient directement ou indirectement une fraction du capital lui conférant la majorité
des droits de vote dans les assemblées générales de la société ;
- elle dispose seule de la majorité des droits de vote dans cette société en vertu d'un accord
conclu avec d'autres associés ou actionnaires et qui n'est pas contraire à l'intérêt de la société ;
- elle détermine en fait, par les droits de vote dont elle dispose, les décisions dans les
assemblées générales de cette société ;
- elle est associée ou actionnaire de cette société et dispose du pouvoir de nommer ou de
révoquer la majorité des membres des organes d'administration, de direction ou de surveillance de cette société.
Une personne est présumée exercer ce contrôle lorsqu'elle dispose, directement ou
indirectement, d'une fraction des droits de vote supérieure à 40 % et qu'aucun autre associé ou actionnaire ne détient directement ou indirectement une fraction supérieure à la sienne.
De plus, conformément à
l'article L. 233-4 du code de commerce, lorsqu'une personne contrôle une société, toute participation détenue par cette dernière est
réputée détenue indirectement par la première personne.
160
Exemples :
Dans le cas n° 1, A contrôle C, car elle exerce sur elle un contrôle direct à 45 % et un contrôle
indirect à 20 %.
Dans le cas n° 2, A est présumée contrôler la société C, car elle détient plus de 40 % des droits
de vote de celle-ci et aucun autre actionnaire ne détient directement ou indirectement une fraction supérieure.
170
En outre, le contrôle peut être exercé conjointement par deux ou plusieurs personnes qui
agissent de concert, lorsque celles-ci déterminent en fait les décisions prises en assemblée générale.
Conformément à l'article L.
233-10 du code de commerce, des personnes agissent de concert lorsqu'elles ont conclu un accord en vue d'acquérir ou de céder des droits de vote ou en vue d'exercer les droits de vote, pour mettre
en œuvre une politique vis-à-vis de la société.
Un tel accord est présumé exister :
- entre une société, le président de son conseil d'administration et ses directeurs généraux
ou les membres de son directoire ou ses gérants ;
- entre une société et les sociétés qu'elle contrôle au sens de
l'article L. 233-3 du code de commerce ;
- entre des sociétés contrôlées par la même ou les mêmes personnes ;
- entre les associés d'une société par actions simplifiée à l'égard des sociétés que celle-ci
contrôle.
180
Exemples :
Cas n° 1.
Soit 3 personnes physiques P1, P2 et P3 et deux sociétés A et B. P1, P2 et P3 détiennent ensemble
la totalité du capital et des droits de vote des sociétés A et B.
La société B est tête d'un groupe fiscal. Elle acquiert auprès de ses trois actionnaires (P1, P2
et P3) la totalité des titres de la société A qui devient membre de son groupe fiscal.
Le dispositif de réintégration est applicable à l'acquisition par B des titres de A auprès de P3
qui est présumée contrôler la société B.
En revanche, il ne s'applique pas à raison des cessions réalisées par P1 et P2. Cependant, si P1
et P2 agissent de concert et déterminent en fait les décisions prises en assemblée générale, le contrôle de B est alors exercé conjointement par P1 et P2 et le dispositif de réintégration des charges
financières s'applique à raison de l'ensemble des cessions de titres réalisées par P1 et P2 mais non à celle réalisée par P3.
Cas n° 2.
Soit 2 personnes physiques P1 et P2 et deux sociétés A et B. P1 et P2 détiennent chacun 50 % des
sociétés A et B. La société B est tête d'un groupe fiscal. Elle acquiert auprès de P1 et P2, la totalité des titres de la société A qui devient membre de son groupe fiscal.
Dans cette hypothèse, P1 et P2 ne détiennent pas la majorité des droits de vote de B. Néanmoins,
au cas présent, pour la bonne marche de l'entreprise, P1 et P2 agissent de concert. Cette action de concert aboutit à ce qu'elles déterminent en fait ensemble les décisions prises en assemblée
générale.
Dans ces conditions, le dispositif de réintégration des charges financières est applicable à
l'acquisition par B des titres de A auprès de P1 et P2.
Cas n° 3 .
Soit 4 personnes physiques P1, P2, P3 et P4 et deux sociétés A et B. P1, P2 et P3 détiennent
chacune 33,33 % de la société A.
P2, P3 et P4 détiennent chacune 33,33 % de la société B. P2 et P4 agissant de concert,
déterminent en fait les décisions prises en assemblée générale de B si bien qu'elles exercent un contrôle conjoint sur B.
La société B est tête d'un groupe fiscal. Elle acquiert auprès de ses trois actionnaires (P1, P2
et P3) la totalité des titres de la société A qui devient membre de son groupe fiscal.
P2 exerçant un contrôle sur la société cessionnaire B, le dispositif de réintégration des charges
financières est applicable à l'acquisition par B des titres de A auprès de P2. Il ne s'applique pas à l'acquisition des titres A auprès de P1 et P3.
2. Conséquences sur les opérations d'acquisition de titres intervenues avant le 1er janvier 2006
190
Pour les groupes qui, en raison d'une opération d'acquisition de titres intervenue avant le
1er janvier 2006, procèdent, depuis cette acquisition, à la réintégration d'une partie de leurs charges financières conformément aux anciennes dispositions du septième alinéa de
l'article 223 B du CGI, il est admis que ces groupes n'effectuent plus aucune réintégration à compter du 1er
janvier 2006 si l'application à cette opération d'acquisition des titres des nouvelles modalités d'appréciation de la notion de contrôle les conduit à considérer que le dispositif de limitation des
charges financières n'est pas applicable dans sa nouvelle rédaction.
Cette tolérance ne vaut que pour les exercices clos à compter du 1er janvier 2006.
En effet, la réintégration des charges financières d'ores et déjà opérée au niveau du résultat d'ensemble du groupe au titre des exercices clos avant le 1er janvier 2006 reste exigée
conformément à la législation en vigueur au titre de ces exercices.
B. Appréciation du contrôle dans le temps
200
La circonstance que des participations soient portées temporairement par un tiers avec
engagement de revente n'entraîne pas une perte réelle du contrôle.
Le dispositif de réintégration des charges financières est ainsi susceptible de s'appliquer
dans deux situations :
- l'associé ou l'actionnaire majoritaire de la société cessionnaire -et de la société cédante
(qu'il contrôle)- a conclu une convention de portage avec un tiers sur des titres de cette société ;
- la société cessionnaire acquiert les titres de la société rachetée auprès de tiers, peu
après leur cession à ces derniers par son associé ou actionnaire majoritaire direct ou indirect -ou la société qu'il contrôle- en vue de leur rétrocession.
210
En cas de modification réelle dans la répartition du contrôle de la société cessionnaire -ou
de la société cédante- au cours de la période de douze mois précédant l'acquisition des titres, il y a lieu de retenir le pourcentage de contrôle le plus élevé détenu à un moment quelconque de cette
période par la personne qui cède les titres, ou qui contrôle la société cédante.
220
La modification dans la répartition du contrôle de la société cessionnaire -ou de la société
cédante- après l'acquisition des titres de la société qui devient membre du groupe, reste sans incidence sur l'application du dispositif dès lors que les conditions auxquelles elle est subordonnée
étaient remplies lors de cette acquisition de titres.
C. Acquisitions de titres exclues du dispositif
1. Principe
230
Plusieurs cas d'acquisitions de titres de sociétés qui deviennent membres du groupe, sont
exclus du dispositif. Il s'agit :
- des acquisitions auprès d'associés ou actionnaires minoritaires, sous réserve des
commentaires figurant au II-A § 130 et suivants ;
- des rachats d'entreprises par les salariés qui satisfont aux conditions prévues à
l'article 220 quater A du CGI ;
- des cessions réalisées entre des sociétés membres du même groupe ;
- des cessions de titres acquis par l'associé ou l'actionnaire qui contrôle le groupe -ou la
société contrôlée par ce dernier-, immédiatement auparavant auprès de tiers et en vue de rétrocession.
Cette dernière exclusion est dite exclusion de « rétrocession ».
Par ailleurs, il est précisé que le d de
l'article 223 B du CGI prévoit un cas de sortie du dispositif. Ce dispositif est décrit au
III-C § 370 et suivants du BOI-IS-GPE-20-20-80-20.
2. Précision sur l'exception de rétrocession
a. Acquisitions de titres réalisées au cours des exercices ouverts avant le 1er janvier 2007
240
L'exclusion dite de rétrocession concerne les opérations de restructuration intercalaires
réalisées au profit de sociétés du groupe par les associés ou actionnaires qui contrôlent ce groupe -ou des sociétés que ces derniers contrôlent- pour les besoins de l'acquisition des titres de la «
société cible » auprès de tiers.
Il en est ainsi par exemple des acquisitions de participations réalisées par offre publique
d'achat ou d'échange auprès de tiers et rétrocédées après réalisation de cette opération, à une société créée par les personnes qui ont pris l'initiative de l'offre d'achat ou d'échange.
L'appréciation du délai écoulé entre l'acquisition des titres et leur rétrocession doit tenir compte du délai fixé pour la réalisation de l'opération et des formalités nécessaires à la création de la
société qui détiendra le capital de la société rachetée et à la rétrocession des titres concernés (délais d'exécution des opérations, d'inscription dans les comptes des titulaires, etc.).
L'intention de rétrocession des titres acquis à la société du groupe peut être prouvée par
tous moyens (par exemple : procès-verbaux de conseils d'administration, note d'information diffusée dans le cadre de l'OPA, etc.).
b. Acquisitions de titres réalisées au cours d'exercices ouverts à compter du 1er janvier 2007
250
Depuis la mise en place du dispositif de limitation des charges financières, il est prévu de
ne pas procéder à la réintégration de charges financières si la société rachetée a été, immédiatement avant son rachat, acquise auprès de personnes qui ne contrôlent pas la société acheteuse (cf.
II-C-1 § 230).
Pour les acquisitions de titres réalisées au cours des exercices ouverts à compter du
1er janvier 2007, l'exception dite de « rétrocession » est étendue aux cas où les titres rétrocédés ne sont pas ceux qui ont été acquis immédiatement auparavant par la société cédante, mais
ceux d'une filiale, directe ou indirecte, de la société acquise.
1° Opérations visées
260
Les opérations visées sont les reclassements de titres de filiales qui interviennent à la
suite de l'acquisition, auprès d'un tiers, d'une société détenant ces filiales.
Ainsi, si la société cédée à « soi-même » a été précédemment acquise par l'intermédiaire de
l'achat d'une société qui contrôlait cette société rachetée, le dispositif ne s'applique pas.
270
Le contrôle de la société rachetée s'entend du contrôle, direct ou indirect, au sens de
l'article L. 233-3 du code de commerce.
2° Conditions requises
280
A l'instar de l'exception de rétrocession décrite aux II-C-1 et 2 §
230 et suivants, trois conditions sont cumulativement requises pour appliquer cette exception au dispositif :
- la société qui contrôlait la société devant être cédée « à soi même » ne doit pas avoir
été acquise auprès des personnes contrôlant la société cessionnaire ou auprès de sociétés contrôlées par ces personnes ;
- l'acquisition de la société contrôlant la société devant être cédée à « soi-même » doit
être réalisée avec l'intention de rétrocéder les titres de cette dernière ;
- l'acquisition de la société contrôlant la société devant être cédée à « soi-même » doit
être réalisée immédiatement auparavant la rétrocession. Un délai court doit donc séparer ces deux cessions. Ce délai ne doit pas excéder la durée strictement nécessaire à la réalisation des opérations
de rétrocession.
3° Application dans le temps
290
L'assouplissement s'applique aux acquisitions réalisées au cours des exercices ouverts à
compter du 1er janvier 2007.
L'entrée en vigueur dépend donc de la date de l'acquisition à « soi-même », c'est-à-dire de
la date de la rétrocession.
300
Ainsi, dans le cas où, d'une part, la première acquisition, qui est celle réalisée auprès
d'une personne ne contrôlant pas la société cessionnaire, est conclue au cours d'un exercice ouvert avant le 1er janvier 2007 mais d'autre part, la seconde acquisition, qui est la
rétrocession, a lieu au cours d'un exercice ouvert à compter du 1er janvier 2007 et remplit les conditions ci-avant , le dispositif de limitation des charges financières ne s'applique pas.
310
En revanche, les rétrocessions de filiales ou de sous-filiales de la société initialement
acquises conclues au cours d'un exercice ouvert avant le 1er janvier 2007 demeurent dans le champ d'application du dispositif. Pour celles-ci, la période de réintégration des charges
financières court donc jusqu'à son terme.
320
Exemple :
Les sociétés A, B, M, F1 et F2 clôturent à l'année civile. Avant mai 2007, A et M ne sont pas
contrôlées par les mêmes personnes.
Ces sociétés sont l'objet des opérations suivantes (les flèches caractérisent des liens de
détention du capital à au moins 95 %) :
D'une part, M rétrocède à F1 les titres de A que M a acquis deux mois auparavant. Cette
opération est donc placée en dehors du dispositif de réintégration des charges financières issu de la loi n°
88-1193 du 29 décembre 1988 de finances rectificative pour 1988.
D'autre part, la rétrocession à F2 des titres de B, filiale de la société A acquise deux mois
auparavant par M, ne donne pas lieu à limitation des charges financières en vertu du présent aménagement. | Bulletin officiel des finances publiques - impôts | BOI-IS-GPE-20-20-80-10 | https://bofip.impots.gouv.fr/bofip/5026-PGP.html/identifiant=BOI-IS-GPE-20-20-80-10-20160504 | 2016-05-04 00:00:00 | 8acd3bdd8b102831db72e02be1cd9bfbefc2bb5a3d0a29b89ed787d0d41fe9c0 | [
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] |
1
Les conditions d'exécution de l'actualisation triennale sont réglées par
l'article 1518 du code général des impôts (CGI).
I. Champ d'application
A. Principe
10
Aux termes du I de l'article
1518 du CGI, l'actualisation triennale des valeurs locatives des propriétés bâties et non bâties affecte la valeur locative cadastrale de tous les immeubles non bâtis, ainsi que celle des locaux
d'habitation ou à usage professionnel, des locaux commerciaux et assimilés, et des sols et terrains à usage industriel ou commercial.
20
Dès lors, demeurent en principe, en dehors de l'actualisation, les valeurs locatives des
constructions et installations industrielles évaluées selon la méthode comptable.
B. Exception : établissements industriels évalués selon la méthode comptable
30
Le III de l'article 1518 du
CGI déroge à ce principe au titre de la première actualisation triennale. Elle prescrit en effet une majoration d'un tiers des valeurs locatives des sols, terrains, et bâtiments industriels
évalués à partir de leur prix de revient, conformément à l'article 1499 du CGI, à
l'article 1499 A du CGI et à l'article 1501 du CGI.
40
Cette dérogation n'a d'effet qu'à l'égard de la première actualisation triennale dont les
résultats ont été incorporés dans les rôles de 1980.
II. Fixation des coefficients d'actualisation - Procédure
A. Modalités de fixation des coefficients
50
Conformément aux dispositions du I de
l'article 1518 du CGI, l'actualisation s'effectue en appliquant aux valeurs locatives des coefficients forfaitaires
correspondant à l'évolution de ces valeurs entre la date de référence de la précédente révision, soit, actuellement, le 1er janvier 1970, et celle retenue pour l'actualisation.
60
Toutefois, pour les propriétés non bâties, il doit être tenu compte, jusqu'à la première révision
sexennale, de l'évolution des baux ruraux depuis le 1er janvier 1961. Les coefficients ainsi déterminés sont appliqués aux valeurs locatives arrêtées à cette même date afin d'effacer les anomalies
d'évaluation induites, lors de la deuxième révision quinquennale, par la détermination de coefficients d'adaptation ne tenant pas compte des variations des quantités de denrées stipulées dans les baux
ruraux entre le 1er janvier 1961 et le 1er janvier 1970.
1. Champ d'application des coefficients
70
Aux termes du II de l'article
1518 du CGI, les coefficients forfaitaires sont fixés :
80
Pour les propriétés bâties : par secteur géographique constitué, lorsque l'évolution des loyers
depuis 1970 n'a pas subi la même courbe dans l'ensemble du département, par une zone géographique infra départementale correspondant à un ensemble de communes entières formant une unité économique
homogène au sein de laquelle les variations des loyers sont susceptibles d'accuser une évolution identique.
Toutefois, le zonage à établir en vue de définir le champ d'application propre à chaque
coefficient dans cette hypothèse ne doit pas conduire à découper plus de deux ou trois zones départementales. Il n'y est par ailleurs, procédé que lorsque la différence des indices d'évolution
caractéristiques de chaque zone, aura un caractère notable.
Remarque : Dans ce cas, la valeur locative des locaux est actualisée au moyen d'un
coefficient unique départemental (possibilité expressément visée par l'article 24 de la loi n° 80-10 du 10 janvier 1980 en ce qui concerne les locaux d'habitation et à usage professionnel).
90
Pour les propriétés non bâties : par région agricole ou forestière départementale servant de cadre
aux évaluations des propriétés non bâties. À cet effet, le champ d'application des coefficients de la révision est constitué par la région agricole ou forestière dont les limites ont été arrêtées,
lors de la première révision quinquennale, pour l'établissement des tarifs de référence régionaux et qui a également servi de référence pour la détermination des coefficients d'adaptation de la
deuxième révision quinquennale.
2. Nombre de coefficients à déterminer
100
L'article 1518
du CGI susvisé prescrit l'établissement d'un coefficient :
- pour les propriétés bâties : par nature ou catégorie de biens, à l'exclusion, toutefois, des
établissements industriels relevant de la méthode d'évaluation comptable ;
- pour les propriétés non bâties : pour chaque groupe de natures de culture ou de propriété, et,
le cas échéant, par sous-groupe. Celui-ci s'entend de la ou des natures de culture, qui, en raison de leurs caractéristiques propres (notamment en raison de leur productivité particulière), font
l'objet d'une classification spéciale au sein d'un même groupe et présentent par ailleurs, une valeur locative dont la courbe d'évolution, depuis la date de la dernière révision, diffère sensiblement
de celle des autres propriétés du groupe. À cet égard, il importe que la détermination des coefficients au niveau du sous-groupe n'intervienne que lorsque les écarts entre les variations de valeurs
locatives des natures de culture composantes du groupe sont nettement caractérisés.
3. Nature des coefficients
110
Les coefficients d'adaptation doivent permettre l'actualisation de la valeur locative des
propriétés bâties ou non bâties, depuis la dernière révision générale.
a. Propriétés bâties
120
Ils sont définis par le rapport des loyers moyens de chaque type de local considéré (habitation,
commerce ou assimilés) aux deux dates de référence respectives de l'actualisation et de la dernière révision générale ; les loyers à prendre en considération pour l'établissement de ce rapport étant
les loyers des locaux loués librement à des conditions de prix normales.
130
Remarque 1 : Le coefficient applicable pour la première actualisation triennale, aux sols, terrains
et bâtiments industriels évalués selon la méthode comptable, a été fixé par le III de l'article
1518 du
CGI.
Remarque 2 : Pour l'évaluation de la valeur locative des locaux occupés par les organismes privés à
but non lucratif, ces derniers relèvent de la catégorie des locaux commerciaux et sont donc régis par l'article 1498 du CGI.
Toutefois, le II ter de
l'article 1518 du CGI introduit une dérogation à ce principe en prévoyant que la valeur locative de base de ces locaux doit être
actualisée au moyen du coefficient applicable aux locaux d'habitation ou à usage professionnel. Ainsi, la valeur actualisée en 1980 doit être modifiée en substituant au coefficient des locaux
commerciaux celui des locaux d'habitation.
Elle s'applique aux impositions établies à compter de 2005.
b. Propriétés non bâties
140
Jusqu'à la première révision sexennale, les coefficients d'adaptation des propriétés non bâties
sont destinés à actualiser les valeurs locatives fixées lors de la révision de 1961.
150
À cette fin, ils doivent caractériser les variations des seuls facteurs de valeur locative tels
les quantités de denrées agricoles de référence stipulées dans les baux, le prix-fermage de ces denrées, les rendements et les frais déductibles du produit brut des propriétés soumises au régime de
l'évaluation directe ainsi que les valeurs vénales des terrains à bâtir, qui ont subi, depuis la dernière révision, des modifications générales et certaines.
160
Compte tenu de l'objet qui leur est ainsi assigné, les coefficients à déterminer dans chaque
région d'opération sont définis par des paramètres dont la nature varie suivant les catégories des propriétés considérées.
(170 à 240)
B. Procédure de fixation des coefficients
250
En application des dispositions du II de
l'article 1518 du CGI, la procédure de fixation des coefficients d'actualisation donne lieu successivement :
- à la présentation pour avis des projets de coefficients à la commission consultative
départementale ;
- à l'arrêté des coefficients définitifs par le directeur des finances publiques ;
- à leur notification aux maires des communes intéressées pour affichage, et aux présidents des
communautés urbaines et des présidents des établissements publics de coopération intercommunale à fiscalité propre ;
- à l'ouverture, par cet affichage, du délai de recours d'un mois contre les coefficients, accordé
aux maires et aux représentants des contribuables au sein de la commission consultative départementale ;
- à l'instruction des recours dirigés contre les coefficients devant la commission départementale
des impôts directs et des taxes sur le chiffre d'affaires ;
- à la décision de cette commission sur les appels dont elle a été saisie.
(260 à 820) | Bulletin officiel des finances publiques - impôts | BOI-IF-TFB-20-20-20-10 | https://bofip.impots.gouv.fr/bofip/1019-PGP.html/identifiant=BOI-IF-TFB-20-20-20-10-20121210 | 2012-12-10 00:00:00 | 029b52cd2a9930a7986fd4a8007bf75c8d41bc90b1786d8fa08cba4efbef5a11 | [
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Le droit à restitution des impositions directes en fonction du revenu dit « bouclier fiscal » a
été supprimé à compter du 1er janvier 2013 par le I de
l’article 30 de
la loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011.
Pour plus de précisions sur le droit à restitution acquis par les redevables de
l'impôt de solidarité sur la fortune au titre des années 2011 et 2012, se reporter au BOI-PAT-IFI-40-40.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication
mentionnée ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ». | Bulletin officiel des finances publiques - impôts | BOI-CTX-BF-20-10-20-10 | https://bofip.impots.gouv.fr/bofip/1047-PGP.html/identifiant=BOI-CTX-BF-20-10-20-10-20181213 | 2018-12-13 00:00:00 | a7f1ba8b352e772620f76c73ec2bbd9f12b7d3a893ca7e8f6d72ae69bbf60460 | [
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1
La procédure de l'action en dommages et intérêts soulève, en matière fiscale, des problématiques
de délimitation de compétence entre les deux grands ordres juridictionnels, le judiciaire et l'administratif. Cette complexité résulte de la combinaison de trois principes attributifs de compétence :
- selon le principe de la séparation des autorités administratives et judiciaires, le juge
administratif est normalement compétent pour connaître de toutes les actions en dommages-intérêts dirigées contre l'État ;
En ce sens,
tribunal des conflits, arrêt du 8 février
1873, n° 00012.
- le juge fiscal, « juge de l'impôt », relève soit de l'ordre administratif (impôts directs,
taxes sur le chiffre d'affaires) soit de l'ordre judiciaire (enregistrement, timbre, taxe de publicité foncière, impôt de solidarité sur la fortune et impôt sur la fortune immobilière) ;
- le juge judiciaire est compétent pour connaître de la régularité en la forme des actes de
poursuites (livre des procédures fiscales (LPF), art. L. 281).
10
La conciliation de ces différents principes a conduit les hautes juridictions saisies (tribunal
des conflits, Conseil d'État et Cour de cassation) à opérer une distinction selon que le dommage résulte d'une faute affectant les opérations d'assiette, de recouvrement ou une activité extra-fiscale.
I. Fautes affectant les opérations d'assiette
20
Au terme d'une évolution jurisprudentielle, les tribunaux font désormais prévaloir la théorie
des « blocs de compétence » qui attribue le contentieux de la responsabilité au juge compétent en matière d'assiette (LPF,
art. L. 199).
Le juge administratif est en conséquence compétent pour les litiges indemnitaires relatifs aux
impôts directs, aux taxes sur le chiffre d'affaires ou aux taxes assimilées.
C'est au contraire le juge judiciaire qui est compétent pour les litiges indemnitaires qui
concernent les droits d'enregistrement, la taxe de publicité foncière, le timbre, l'impôt de solidarité sur la fortune et l'impôt sur la fortune immobilière.
Ainsi, sont de la compétence de l'ordre administratif les actions en responsabilité
engagées par les contribuables en raison d'agissements imputables à des agents des services de la direction générale des Finances publiques (DGFiP) pour des impositions relevant de cet ordre
juridictionnel (Conseil d'État, arrêt du 27
janvier 1989, n° 68448).
De même il a été jugé que sont compétents les tribunaux de l'ordre judiciaire pour
connaître d'une demande d'indemnisation fondée sur le préjudice causé par l'émission irrégulière de procès-verbaux établis en matière de droit de timbre sur les affiches dont le contentieux relevait
de ces mêmes juridictions (tribunal des
conflits, arrêt du 14 mai 1984, n° 02302).
(30)
II. Fautes affectant les opérations de recouvrement
40
Le partage des compétences entre les deux ordres de juridictions est fondé sur une distinction
entre la faute commise dans l'exécution des poursuites, le juge judiciaire ayant une compétence exclusive quel que soit l'impôt ou la créance concernée, et la faute qui réside dans la décision
d'engager les poursuites ou dans le choix des mesures de poursuite.
Dans cette dernière hypothèse, le juge compétent pour statuer sur les contestations relatives
à l'impôt concerné est également compétent pour connaître des actions en responsabilité de l'État.
50
Ainsi, le Conseil d'État décline sa compétence pour connaître de la mise en jeu de la
responsabilité de l'État à l'occasion d'une faute qu'aurait commise le service chargé du recouvrement de la contribution des patentes en faisant procéder à la saisie et à la vente d'objets appartenant
au contribuable, au motif que seuls les tribunaux judiciaires sont compétents pour connaître des responsabilités que l'État peut avoir encourues à raison des fautes prétendument commises au cours de
la procédure d'exécution (CE, arrêt du 30 mars 1960, Leb., p. 240).
55
La juridiction judiciaire est seule compétente pour trancher les contestations relatives à
l'existence et à la portée du privilège du Trésor, qu'il s'agisse de la contestation d'un acte de poursuite, d'une demande de restitution de l'impôt acquitté à la demande de l'administration ou d'une
demande de remboursement présentée sur le fondement de la responsabilité pour faute de l'administration
(CE, arrêt du 22 février 2017, n°
394647).
(60)
70
La juridiction administrative est par ailleurs incompétente pour connaître de conclusions
tendant à la mise en cause de la responsabilité des services fiscaux à raison d'une faute consistant dans le recours à une voie d'exécution pour le recouvrement d'une imposition que le requérant a
contestée et dont il a ultérieurement été dégrevé ; en effet, cette faute n'est pas détachable de la procédure de recouvrement de droits d'enregistrement, dont le contentieux relève des juridictions
de l'ordre judiciaire (CE, arrêt du 6
janvier 1986, n° 47111).
Cependant, le juge administratif est compétent pour se prononcer sur la responsabilité de
l’État en raison des fautes de service consistant dans la décision du directeur général des impôts d'assigner une société en liquidation de biens devant le tribunal de commerce sur les bases d'une
créance relative aux taxes sur le chiffre d'affaires dont le montant était erroné
(CE, arrêt du 26 mars 1982, n° 22557).
III. Fautes diverses imputées aux services de la direction générale des Finances publiques (DGFiP)
80
La mise en jeu de la responsabilité des services de la DGFiP à raison des dommages causés, en
dehors de toute contestation relative à l'assiette ou à la perception de l'impôt, relève de la compétence de la juridiction administrative.
Remarque : Sur la juridiction compétente pour connaître d'une demande
indemnitaire mettant en cause la responsabilité de l'État sur le fondement de la faute personnelle d'un agent de l'administration, et non sur le fondement de la faute de service, il convient de se
reporter au BOI-CTX-RDI-10.
Ainsi la juridiction administrative est compétente pour connaître des demandes indemnitaires
relatives :
- à la faute qu'aurait commise un agent de l'enregistrement en fournissant un document qui
serait de complaisance (CE, arrêt du 21 décembre 1962, n°36207, Leb., p. 701) ;
- au dommage résultant du retard du ministre à statuer sur une demande en remise gracieuse
(CE, arrêt du 24 juin 1953, n°15135, Leb. p. 317) ;
- au dommage résultant de renseignements erronés donnés par l'administration
(CE, arrêt du 16 janvier 1935, Leb., p. 62 et CE, arrêt du 9 mars 1960, Leb. p. 190).
90
En revanche, l'appréciation des conséquences dommageables de l'engagement de poursuites
pénales pour fraude fiscale relève de la compétence des tribunaux judiciaires.
En effet, il a été jugé que la décision d'engager ces poursuites n'est pas détachable de la
procédure pénale à laquelle elle a donné lieu
(Cass. civ., 1er décembre 1987, n°
86-12244). | Bulletin officiel des finances publiques - impôts | BOI-CTX-RDI-20 | https://bofip.impots.gouv.fr/bofip/1066-PGP.html/identifiant=BOI-CTX-RDI-20-20191204 | 2019-12-04 00:00:00 | fcb06afb4c3c76b34a6c9f0167601929173c6d58c6e80979fdaa25d784d925e0 | [
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] |
Le tribunal administratif jouit de pouvoirs étendus. Sauf à respecter le caractère
contradictoire de la procédure au cours de l'instruction de l'instance, il dispose d'une grande indépendance de jugement. Il peut soulever d'office les moyens d'ordre public, décider soit d'un
non-lieu à statuer, soit d'un sursis à statuer et rendre ses jugements dans l'ordre qui lui convient (I).
Il peut procéder, dans certains cas, à la jonction d'instances présentant entre elles une
étroite connexité (II).
S'il est tenu de statuer sur toutes les conclusions des parties
(III), il ne peut cependant se prononcer au-delà de ces conclusions (IV).
Enfin le tribunal peut effectuer des compensations
(V) et prononcer une majoration pour demande abusive (VI).
I. Pouvoirs généraux du tribunal administratif
A. Respect du caractère contradictoire de la procédure
1
Au cours de l'instruction de l'instance, le juge de l'impôt est tenu de respecter le caractère
contradictoire de la procédure (Code de justice administrative (CJA), art. L5).
Exception faite du cas où le président a décidé qu'il n'y avait pas lieu à instruction
(CJA, art. R611-8 ), le jugement serait irrégulier s'il était rendu sans que l'Administration ait été appelée à
fournir ses observations sur l'affaire. C'est seulement dans le cas où l'Administration s'est abstenue de produire ses observations dans les délais prévus aux
articles R612-6 du CJA,
R* 200-5 du livre des procédures fiscales
(LPF)), que le tribunal administratif peut statuer en considérant que l'Administration est réputée avoir acquiescé
aux faits invoqués par le requérant (cf. BOI-CTX-ADM-10-30-II-C-2).
La procédure serait également entachée d'irrégularité si le tribunal administratif rendait son
jugement sans avoir communiqué à l'Administration un mémoire produit par le contribuable au cours de l'instruction ou à l'audience, et contenant des moyens nouveaux qu'il aurait retenus (cf.
BOI-CTX-ADM-10-30-I).
De même, la procédure contradictoire n'est pas respectée dès lors que le tribunal n'a pas
communiqué au contribuable le texte d'une question écrite et la réponse donnée par le ministre, adressée par l'Administration accompagnée d'un commentaire approprié
(CE, arrêt du 16 janvier 1980, n°
09587). Le tribunal tranche entre les argumentations des parties.
B. Indépendance du jugement du tribunal administratif
1. Au regard des avis donnés au cours de l'instruction
10
Le tribunal administratif n'est lié par aucun des avis donnés au cours de l'instruction.
De fait, il a été jugé que :
- le tribunal administratif n'est lié ni par l'avis du maire, ni par celui de la majorité
des experts , ni par les propositions de dégrèvement de l'administration défenderesse
(CE, 30
avril 1975, n° 92488) ;
- le tribunal administratif n'est pas obligé de suivre l'avis des experts (CE, arrêt du 11
janvier 1943, RO, p. 264) ;
- le tribunal administratif peut prendre les éléments de son appréciation dans les
renseignements recueillis par l'instruction et fournis par l'Administration en dehors de l'expertise (CE. arrêt du 23 mai 1870, n° 43685, RO, 2231, Leb. chron., p. 625).
2. Au regard des mesures d'instruction
30
La jurisprudence fournit un registre assez varié de diverses circonstances relatives à
l'instruction qui ne font pas obstacle à ce que le tribunal se prononce valablement.
Ainsi, le tribunal peut statuer immédiatement sur le fond du litige :
- après avoir constaté dans le jugement définitif qu'une expertise ordonnée dans un
précédent jugement est devenue inutile (CE,
arrêt du 25 octobre 1968, n°s 73905 et 74657) ;
- alors même que le contribuable aurait déféré au Conseil d'État (ou à la cour
administrative d'appel) le jugement rejetant sa demande de récusation d'expert, car les pourvois n'ont pas d'effet suspensif ;
- même si le contribuable a critiqué l'irrégularité de la procédure d'imposition, dès lors
que le tribunal a écarté ce moyen car celui-ci ne constitue pas une conclusion de nature à justifier un jugement avant dire droit (CE, arrêt du 6 avril 1959, n° 43323, RO, p. 390).
D'autre part, le jugement du tribunal n'est pas entaché d'irrégularité par :
- des opérations d'expertise viciées.
Jugé que lorsque les opérations d'expertise ont été viciées du fait que tous les documents
produits par le contribuable n'ont pas été examinés par les experts, le jugement du tribunal administratif rendu à la suite de cette mesure d'instruction ne se trouve pas, de ce fait même, entaché
d'irrégularité, dès lors que les premiers juges ont été mis en possession de la totalité desdits documents et ont pu, en conséquence, prendre leur décision en pleine connaissance de cause
(CE, arrêt du 11 février 1966, n° 57479,
RO, p. 61).
- le défaut de communication d'un document.
Il appartient au tribunal administratif de former sa conviction sur l'ensemble des
résultats de l'expertise qu'il a ordonnée et d'en tirer les conclusions qui lui paraissent utiles (CE, arrêt du 19 juin 1974, n° 88130). Un tribunal peut dès lors valablement écarter l'avis d'un
expert qui n'a formulée que des hypothèses sur les pièces manquantes d'une comptabilité comportant de graves irrégularités et des suppositions sur les omissions du vérificateur (CE, arrêt du 9
décembre 1981, n° 25437).
En effet, la circonstance que l'Administration n'a pu produire le document dont la
communication avait été ordonnée par un jugement avant dire droit, n'a pas pour effet par elle-même d'entacher en la forme ou au fond la régularité du jugement définitif par lequel le tribunal,
s'estimant suffisamment éclairé, a rejeté l'opposition du contribuable (CE, arrêt du 27 février 1967, n° 65930).
3. Au regard de certaines circonstances affectant le déroulement de l'instance
30
Certaines circonstances affectant le déroulement de l'instance ne font cependant pas obstacle
à ce que le tribunal se prononce valablement.
Il en est ainsi par exemple en cas de :
- requête égarée.
Jugé que, lorsqu'une requête a été égarée, le tribunal administratif peut passer outre et
procéder au jugement de l'affaire si le requérant a été préalablement informé de cette circonstance et mis à même de produire de nouvelles observations (CE, arrêt du 4 décembre 1874, n° 47698,RO,
2619, Leb. chron., p. 952) ;
- décès du requérant.
Le décès du requérant ne fait pas obstacle à ce que le tribunal administratif statue sur le
litige dont il est saisi, même lorsque les héritiers n'ont pas déclaré reprendre l'instance, dès lors que l'affaire se trouvait en état d'être jugée à l'époque du décès (CE, arrêt du 20 avril 1959, n°
45990. RO, p. 410).
En revanche, lorsqu'un contribuable est décédé postérieurement à l'instruction de sa
requête et que l'affaire n'est pas en état d'être jugée à la date à laquelle ce décès a été porté à la connaissance du tribunal administratif , celui-ci doit, dès lors qu'aucun des héritiers n'a
repris l'instance, décider qu'il n'y a pas lieu, en l'état, de statuer sur la requête du de cujus (CE, arrêt du 17 décembre 1975, n° 89472).
Remarque :II appartient à la direction chargée de suivre le contentieux de
notifier le décès au tribunal administratif.
4. À l'égard d'autres juridictions
40
Au regard de la qualification des faits, le tribunal n'est pas lié par les décisions
définitives émanant d'autres juridictions, en particulier des juridictions répressives.
Ainsi, par exemple, la circonstance qu'une ordonnance de non-lieu aurait été rendue par le
juge pénal en faveur d'un contribuable poursuivi pour opposition à contrôle fiscal ne fait pas obstacle à ce que le juge de l'impôt recherche si l'intéressé avait ou non empêché, par son fait, le
contrôle fiscal de s'exercer (CE, arrêt du 6 mars 1961, n° 45970, RO, p. 310).
Mais le tribunal est en droit de se référer à un jugement rendu par le juge pénal en
matière de fraude fiscale, même s'il a été frappé d'appel, comme à l'une des pièces du dossier de nature à établir la réalité des faits relevés par l'administration fiscale
(CE, arrêt du 22 novembre 1972, n°
77490).
Remarque : cf BOI-CTX-DG-20-30-40.
C. Pouvoir de soulever d'office les moyens d'ordre public
50
Le tribunal peut soulever d'office les moyens d'ordre public. Ainsi en est-il de la tardiveté
de la réclamation préalable à l'Administration.
En revanche, ne sont pas d'ordre public et ne peuvent être relevés d'office, les moyens tirés
:
- de la prescription
(CE, arrêt du 22 mars 1967, n°s 60778 et
60795) ;
- de la méconnaissance par l'Administration de l'obligation qui lui est faite d'avertir le
contribuable de la faculté qu'il a de se faire assister, lors de la vérification de sa comptabilité, d'un conseil de son choix
(CE, arrêt du 15 mai 1968, n° 69440) ;
- de l'irrégularité de la procédure suivie devant la commission départementale des Impôts
(CE, arrêt du 6 octobre 1972, n°s 81674 et
81758) ;
- de la méconnaissance par l'Administration des dispositions de
l'article 175 A du CGI relatives à la procédure de rectification des déclarations (CE, arrêt du 7 février 1966, Hugues, RO, p.
48) ;
- du défaut d'élection de domicile en France
(LPF art. R*197-5) du requérant qui, bien qu'il se trouve en pays étranger lors de sa requête, ne peut être regardé
comme étant domicilié hors de la métropole (simple séjour en hôtel) (CE, arrêt du 25 octobre 1963, n°s 52334 à 52336, RO, p. 424) ;
- de ce que le contribuable aurait pu être taxé d'office par l'Administration
(CE, arrêt du 15 octobre 1975, n°
93725).
Sauf dans les cas mentionnés à
l'article R222-1 et à l'article R611-8
du CJA (cf. respectivement BOI-CTX-ADM-10-70-10-II, et BOI-CTX-ADM-10-30-I-A),
lorsque la décision lui paraît susceptible d'être fondée sur un moyen relevé d'office, le président de la formation de jugement en informe les parties avant la séance de jugement et fixe le délai dans
lequel elles peuvent, sans qu'y fasse obstacle la clôture éventuelle de l'instruction, présenter leurs observations sur le moyen communiqué
(CJA, art. R611-7 ; les dispositions de cet article sont étudiées
BOI-CTX-ADM-20-30-III).
D. Non-lieu à statuer
60
Le tribunal peut à bon droit décider qu'il n'y a pas lieu de statuer :
- Lorsque la demande du contribuable a été reconnue entièrement fondée et accueillie
intégralement par l'Administration ou qu'elle a donné lieu à un dégrèvement gracieux total. Le tribunal constate alors dans son jugement que la demande est devenue sans objet et qu'il n'y a pas lieu
d'y statuer.
Ainsi, lorsque la cotisation litigieuse a été remise par le directeur, la requête la
concernant se trouve sans objet et il n'y a pas lieu, pour le tribunal administratif, de statuer (CE, arrêt du 21 avril 1947, n° 77503, RO, p. 197) ;
- Lorsque le requérant fait défaut et que l'affaire n'est pas en état d'être jugée.
Dès lors qu'une société a cessé d'exister, sans qu'aucun organisme liquidateur soit connu
-ainsi que cela ressort de la lettre du préfet- et qu'à cette date l'affaire n'était pas en état d'être jugée, la société requérante n'ayant pas encore reçu, comme elle l'avait demandé, communication
des observations présentées par le ministre, il n'y a pas lieu en l'état de statuer sur la requête (CE, arrêt du 18 mai 1960, n° 14988, BOCD, 1961-11-1475).
- En cas de décès, cf. ci-dessus I-B-3.
E. Sursis à statuer
70
Cf. BOI-CTX-DG-20-70-20.
F. Ordre et indépendance des décisions
80
Le principe de l'annualité de l'impôt s'oppose à ce qu'une décision rendue pour une année soit
étendue aux années ultérieures quand bien même le litige concernerait le même impôt établi au nom du même contribuable.
Jugé que les décisions des tribunaux administratifs rendues pour une année ne constituent
pas un droit acquis en faveur des contribuables pour les années suivantes (CE, arrêt du 31 janvier 1855, n° 26266,RO, 299, Leb. chron., p. 85).
Par conséquent, sauf jonction d'instances (cf. § 90), le tribunal administratif doit prendre
autant de décisions qu'il est saisi de demandes et il peut les prendre dans n'importe quel ordre.
Ainsi, les impôts directs étant établis annuellement, la décision rendue sur une demande
relative à l'un de ces impôts pour une année déterminée ne peut entraîner la solution d'un litige concernant le même impôt établi au nom du même contribuable pour une année ultérieure. Dès lors, et en
l'absence de disposition légale ou réglementaire contraire, le tribunal administratif, saisi de plusieurs requêtes présentées par un contribuable et portant sur le même impôt pour des années
successives, peut valablement statuer sur la réclamation afférente à l'année la plus récente avant de se prononcer sur celles relatives aux années antérieures (CE, arrêt du 24 juillet 1939, RO, p.
428).
II. Jonction d'instances
Lorsque plusieurs instances portées séparément devant lui présentent entre elles une étroite
connexité, le tribunal administratif peut, en vue de simplifier la procédure, joindre ces instances pour y statuer par un même jugement.
A. Caractère non obligatoire de la jonction d'instances
90
La jonction de plusieurs instances, même connexes, n'est jamais obligatoire pour le juge, et,
s'il refuse de l'ordonner, les parties ne sont pas recevables à demander, de ce chef, l'annulation de ses jugements.
Ainsi, le tribunal administratif, saisi de deux demandes distinctes visant des impositions de
même nature établies au titre d'années différentes, n'est tenu ni de joindre les instances ni, pour statuer sur l'une d'elles, de se référer aux justifications produites par le contribuable à l'appui
de l'autre .
De même, il a été jugé que si le juge, saisi de plusieurs affaires présentant à juger la
même question ou des questions connexes, a la faculté de joindre ces affaires pour y statuer par une seule décision, il n'en a jamais l'obligation (CE, arrêt du 20 mars 1968, n° 69240, Sté technique
des appareils centrifuges industriels).
B. Instances pouvant être jointes
100
Le tribunal juge ainsi valablement les demandes d'un même contribuable concernant des
impositions de même nature établies, soit pour des années ou périodes différentes, soit pour la même année ou période dans des communes différentes, soit encore, sous réserve des dispositions exposées
ci-dessous, les demandes émanant de contribuables ayant des intérêts communs.
En ce qui concerne ces derniers, il peut s'agir des membres d'une même société : ainsi, par
exemple, il peut être statué par une seule décision sur les demandes en décharge de taxe professionnelle (actuelle cotisation économique territoriale) présentées simultanément par chacun des membres
d'une société en nom collectif (CE, arrêt du 4 juillet 1938, RO, p. 358).
C. Instances ne pouvant être jointes
110
En revanche, le tribunal statue irrégulièrement, par une seule décision, sur plusieurs
demandes produites séparément par des contribuables ayant des intérêts distincts ou compte tenu de la nature de certains impôts.
1. Contribuables ayant des intérêts distincts
Est susceptible d'être annulé un jugement unique s'appliquant à des requêtes présentées
séparément par des contribuables ayant des intérêts distincts (CE, arrêt du 1er mai 1896, n° 84945, RO, 3591, Leb. chron., p. 356) et qui, d'ailleurs, ne présentent pas à juger que des questions
semblables (CE, arrêt du 27 mars 1963, section du contentieux, n° 55168, RO, p. 319, Leb., p. 211).
2. Nature de certains impôts
Compte tenu de la nature de certains impôts, le Conseil d'État a, dans de nombreux cas, jugé
impossible la jonction de demandes émanant de contribuables distincts, quels que soient leurs liens de droit ou de fait. Il en est ainsi des demandes relatives à l'impôt sur le revenu, à l'impôt sur
les sociétés, à l'impôt sur le revenu et à l'impôt sur les sociétés.
III. Omission de statuer
120
Le tribunal administratif doit statuer sur toutes les conclusions des parties, soit par un
motif unique et d'ensemble, soit par des motifs spéciaux à chacune de ses conclusions. Sa décision peut d'ailleurs être implicite.
L'omission de statuer n'entraîne pas nécessairement l'annulation intégrale du jugement ;
celui-ci subsiste si l'omission porte sur des chefs de demande qui n'ont avec les autres aucune connexité et, notamment, quand il s'agit d'impositions différentes. Dans le cas contraire, le jugement
est susceptible d'être annulé dans son entier.
La jurisprudence, abondante sur ce sujet, s'est prononcée au regard de divers points.
A. En toute matière fiscale ressortissant à la compétence du tribunal
130
Le Conseil d'État a décidé que doit être annulé :
- le jugement dans lequel le tribunal administratif a omis de viser un mémoire et de
statuer sur les moyens qu'il contenait (CE, arrêt du 26 juin 1968, n° 58221 et 58269) ;
- le jugement dans lequel le tribunal administratif, saisi d'un litige portant sur
plusieurs impositions, a omis de se prononcer sur l'une d'elles (CE, arrêt du 5 juillet 1952, n° 14065, société Shell française, RO, p. 80) ;
- le jugement qui omet de statuer sur les conclusions subsidiaires du contribuable tendant
à obtenir une réduction de l'imposition contestée pour le tout au principal (CE, arrêt du 19 février 1936, n° 22220 Bull., n° 10, 1936, p. 156, TJCA, n° 195001, Leb. chron., p. 220).
En outre, en cas de désistement non valable du contribuable, le tribunal administratif est
tenu de se prononcer sur le bien-fondé de l'imposition litigieuse
(CE, arrêt du 2 mai 1973
n° 81587).
B. En matière de pénalités
140
Il a été jugé que lorsque, saisi par le directeur de conclusions tendant à appliquer aux
droits contestés la majoration pour ajournement abusif du versement de l'impôt prévue à l'article L280 du LPF, le tribunal
administratif, tout en rejetant la demande du contribuable, ne statue pas sur ces conclusions, il y a lieu à annulation, sur ce point, de son jugement pour omission de statuer et à renvoi du
contribuable devant les premiers juges (CE,
arrêt du 23 décembre 1966, n° 69569, RO, p. 318).
De même, doit être annulé le jugement qui omet de statuer sur les conclusions relatives aux
pénalités. Il appartient alors au juge d'appel, en vertu de son droit d'évocation, de fixer le montant desdites pénalités (CE, arrêt du 23 juillet 1938, Bull., n° 23, 1938, p. 632, TJCA, n° 17023).
C. En matière de recouvrement
1. Saisie
150
Doit être annulé le jugement qui omet de statuer sur les conclusions d'un contribuable
tendant à l'annulation d'un procès-verbal et à la mainlevée d'une saisie (CE, arrêt du 28 mars 1938, n° 28983, Bull., n° 13, 1938, p. 414, TJCA, n° 17022, Leb. chron., p. 318, 2e esp.).
2. Validation de l'avis de mise en recouvrement
160
Il y a omission de statuer dans la mesure où le tribunal administratif, saisi d'un litige
dans lequel le contribuable n'a contesté qu'une partie des droits et pénalités réclamés par un avis de mise en recouvrement, s'est borné, tout en rejetant cette demande, à ne valider ledit avis qu'à
concurrence des droits et pénalités contestés et non à concurrence des droits et pénalités sur lesquels portait l'avis
(CE, arrêt du 26 avril 1968, n° 71074).
Mais néanmoins, le rejet de la requête par laquelle un contribuable demande l'annulation
d'un avis de mise en recouvrement fait, à lui seul, produire à cet avis son plein effet, sans qu'il soit besoin pour le tribunal de le valider
(CE, arrêt du 21 juillet 1972, n°
85709).
3. Non-valeurs
170
Pour décider qu'il n'y a lieu de statuer sur une réclamation, le tribunal administratif ne
peut se fonder sur la circonstance que, par suite de l'insolvabilité du réclamant, la cotisation en litige a été admise en non-valeurs, car cette mesure n'éteint pas la dette de l'intéressé envers le
Trésor (CE, arrêt du 11 juillet 1938, n° 59385, RO, p. 373., Leb. chron., p. 658, 2e esp.).
D. En matière de prescription
180
Est irrégulier le jugement qui omet de statuer sur les conclusions d'un contribuable
tendant à ce qu'il lui soit donné acte de ses offres de paiement et invoquant le bénéfice de la prescription en ce qui concerne les droits afférents à une période déterminée (CE, arrêt du 22 mai 1940,
n° 40325, Bull. n° 10, 1940, p. 194, TJCA, n° 195005).
Doit être annulé de ce chef le jugement qui omet de statuer sur l'exception de prescription
invoquée par le contribuable (CE, arrêts des 22 mai 1940, n° 34196, Bull. n° 9, 1940, p. 181, TJCA, n° 195003 et 20 mai 1944, n° 66484, 1944, p. 158, TJCA, n° 195003).
En revanche, le demandeur qui se borne dans ses conclusions à affirmer que l'impôt n'est
pas dû, ne saurait faire grief aux premiers juges d'avoir omis de statuer sur une question de prescription qui n'avait fait l'objet d'aucune conclusion spéciale (CE, arrêt du 5 mai 1933, n° 1058,
Bull., n° 16, 1933, p. 278, TJCA, n° 207003, Leb. chron., p. 487).
E. En matière de demande d'expertise
190
Si le tribunal administratif n'est pas tenu, lorsqu'il s'estime suffisamment informé pour
trancher valablement le litige, d'ordonner une expertise régulièrement demandée par le contribuable, il n'en doit pas moins répondre aux conclusions dont il est saisi de ce chef. Aussi, un jugement
qui ne contient aucune réponse à la demande d'expertise doit-il être annulé sur ce point
(CE, arrêt du 21 juillet 1972, n°
81380). En revanche, lorsqu'il résulte clairement de l'ensemble des motifs du jugement que le tribunal administratif a entendu écarter comme inutile en l'espèce pour la solution du litige la
demande d'expertise présentée par le réclamant, le jugement qui ne se prononce pas explicitement sur cette demande n'est pas entaché d'une omission de statuer
(CE, arrêt du 16 juin 1971, n° 79272).
De même, un tribunal a régulièrement motivé sa décision en se référant aux conclusions
d'une précédente expertise ordonnée par un tribunal correctionnel (CE, arrêt du 20 octobre 1982, n° 19211).
F. En matière de décision implicite
200
Il n'y a pas omission de statuer toutes les fois que le tribunal a implicitement pris
position.
Il en est ainsi, par exemple, lorsque le tribunal a rejeté « en bloc » les prétentions du
contribuable.
Jugé que manque en fait le moyen tiré de ce que le tribunal administratif aurait omis de
statuer sur une demande d'expertise si le jugement attaqué précise que « tous autres moyens et conclusions des parties sont rejetés » (CE, arrêt du 17 avril 1937, Bull. n° 13, 1937, p. 319, TJCA, n°
119015).
Dans le même ordre d'idées, le Conseil d'État a décidé qu'un redevable ayant demandé que
fût versée au dossier de l'instance concernant les taxes sur le chiffre d'affaires une décision de la commission départementale intervenue en matière d'impôt sur le revenu des personnes physiques,
n'est pas fondé à contester la régularité en la forme du jugement en soutenant que le tribunal administratif a omis de se prononcer sur cette demande, dès lors que le tribunal a écarté comme
inopérante l'argumentation à l'appui de laquelle cette production était demandée
(CE, arrêt du 10 juillet 1972, n° 82537, RJ
n° IV, p. 45).
G. En matière d'impôts locaux
210
Un contribuable qui, dans sa demande au tribunal administratif, s'est borné à mettre en
cause la taxe professionnelle (actuelle contribution économique territoriale) n'est pas fondé à soutenir qu'en ne se prononçant pas sur la taxe sur la valeur locative des locaux servant à l'exercice
d'une profession, à laquelle il avait été également assujetti, les premiers juges auraient rendu une décision entachée d'une omission de statuer (CE, arrêt du 10 janvier 1966, RO, p. 10).
H. En matière de frais d'expertise
220
Est irrégulier le jugement qui omet de statuer sur la répartition des frais d'expertise,
(CE, arrêt du 24 février 1982, n° 18276).
I. Moyens inopérants
230
L'omission à statuer à l'égard d'un moyen inopérant n'entache pas d'irrégularité une
décision juridictionnelle (CE, arrêt du 4
mars 1985, n° 36049).
IV. « Ultra petita »
S'il est tenu de se prononcer sur toutes les conclusions des parties, y compris, le cas
échéant, les conclusions reconventionnelles, le tribunal administratif doit se renfermer dans les limites de ces conclusions et il ne peut statuer au-delà desdites conclusions.
A. Cas dans lesquels le tribunal statue « ultra petita »
240
Le tribunal statue « ultra petita » lorsqu'il accorde à un contribuable la décharge
d'une imposition alors qu'il n'est demandé qu'une réduction.
Par exemple, le tribunal statue au-delà des conclusions dont il est saisi et excède ses
pouvoirs :
- lorsqu'il accorde la décharge de droits et pénalités non contestés
(CE, arrêt du 16
janvier
1974, n° 89168) ;
- lorsqu'il prononce la décharge de l'impôt contesté alors que le contribuable s'est
borné dans sa réclamation initiale à en demander la réduction, même si la procédure d'établissement dudit impôt a été entachée d'irrégularité (CE, arrêt du 19 novembre 1955, n°s 33409 et 33410, RO, p.
439, arrêt du 7 juillet 1982, n° 18533 et 18534).
Par suite, le dégrèvement à accorder à un contribuable qui a demandé une réduction de son
imposition alors qu'il avait droit à la décharge doit être limité à celui primitivement sollicité
En ce sens : CE, arrêt du 28 juin 1929, n° 99344, RO, 5365.
250
Il est est de même lorsqu'il accorde une réduction plus importante que celle qui est
demandée.
En effet, les dispositions de l'
article R* 200-2 du LPF s'opposent à ce que le tribunal administratif, s'il estime une demande fondée, prononce un
dégrèvement supérieur à celui que le contribuable a sollicité dans sa réclamation devant le directeur (CE, arrêt du 29 juin 1960, n° 25242, RO, p. 113).
260
Le tribunal statue au delà de l'objet du litige lorsqu'il accorde une réduction sur une
pénalité ou un impôt non visé par la demande
Ainsi, le tribunal administratif, saisi d'une demande de dégrèvement de taxe foncière des
propriétés bâties par un redevable prétendant avoir droit à une exemption temporaire ne peut décider que l'intéressé ne sera pas assujetti à cette taxe pour des années autres que celle pour laquelle
l'imposition a été établie (CE, arrêt du 12 juillet 1932, n° 19553, RO, 5828, Leb. chron., p. 706, 2e esp.).
De même, le titre exécutoire attaqué étant pour partie relatif à des pénalités afférentes
à des droits non contestés, c'est à tort qu'à défaut de tout moyen dirigé contre le bien-fondé desdites pénalités, le tribunal administratif en a prononcé la décharge (CE, arrêt du 6 décembre 1967, n°
66459, RJ, 2e partie, p. 238).
270
Il en est de même lorsqu'il octroie des intérêts moratoires
Ainsi, lorsqu'il procède à un dégrèvement, le tribunal administratif ne peut décider en
même temps que l'Administration devra verser au contribuable des intérêts sur des sommes qu'elle avait perçues, aucun litige né et actuel n'existant devant lui sur ce point
(CE, arrêt du 15 mai 1968, n°
72215).
Remarque : Il est rappelé qu'en vertu de
l'article L208 du LPF, il appartient au comptable de payer d'office les intérêts en même temps que les sommes remboursées
en raison des dégrèvements prononcés.
280
Enfin, le tribunal statue « ultra petita » lorsqu'il enjoint d'office au contribuable de
représenter, même pour les besoins de l'instruction, ses documents comptables.
En ce sens : CE, arrêt du 26 juin 1968, n° 72321, RJ, 2ème partie.
B. Cas dans lesquels le tribunal ne statue pas « ultra petita »
290
Le tribunal ne statue pas « ultra petita » lorsque les moyens invoqués à l'appui
d'une réclamation sont de nature à entraîner nécessairement la décharge de l'imposition ou une réduction plus importante que le dégrèvement demandé.
Ainsi, lorsque les moyens invoqués à l'appui d'une demande en réduction sont de nature,
s'ils sont reconnus fondés à entraîner nécessairement la décharge de l'imposition, le tribunal administratif ne statue pas « ultra petita » en prononçant cette décharge (CE, arrêt du 17 décembre 1955,
n° 33554, RO, p. 447, Leb. chron., p. 674 et 681).
V. Augmentation de l'imposition et compensation
300
Sous réserve du droit dont dispose l'Administration de déposer dans certains cas des
conclusions reconventionnelles (cf. BOI-CTX-ADM-10-60-III), le tribunal administratif ne peut statuer que dans les limites de l'imposition
sur laquelle porte le litige ; il ne peut notamment majorer les droits portés au rôle (CE, arrêt du 19 avril 1929, n° 90104, RO, 5347, Leb. chron., p. 396, 1re esp.).
Toutefois, il peut effectuer les compensations convenables, compte tenu des règles
propres à chaque nature d'impôt, s'il est saisi par l'Administration d'une demande en ce sens. En effet, il ne peut opérer d'office cette compensation sans excéder ses attributions
(CE, arrêt du 13 février 1974, n°s 80476,
80478 et 80479).
Sur cette question, cf. BOI-CTX-DG-20-40.
VI. Amende pour recours abusif
310
En application des dispositions de
l'article R741-12 du CJA, le tribunal, lorsqu'il estime qu'une requête présente un caractère abusif, peut condamner
le requérant à une amende qui ne peut excéder 3 000 euros.
L'appréciation du caractère abusif de la requête relève du pouvoir souverain du juge,
sous le contrôle du juge d'appel (CE, arrêt du 3 mars 1982, n° 33280). | Bulletin officiel des finances publiques - impôts | BOI-CTX-ADM-10-70-20 | https://bofip.impots.gouv.fr/bofip/1153-PGP.html/identifiant=BOI-CTX-ADM-10-70-20-20120912 | 2012-09-12 00:00:00 | 268555fb934ac43340e9f91a987bc99cc9231ccaac77c434bb3f6897f0497f0d | [
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] |
L'article
46 de la loi n° 2011-900 du 29 juillet 2011 de finances rectificatives pour 2011 a supprimé la contribution pour une pêche durable prévue à
l'article 302 bis KF du code général des impôts à compter du 1er janvier 2012.
Par suite, les commentaires exprimés dans ce document sont retirés à compter de la date de
publication de la présente version.
Pour prendre connaissance des commentaires antérieurs, il convient de se reporter à la version
précédente dans l'onglet "Versions Publiées Du Document".
Attention : Les liens cités par ce document vers les autres documents de la base ne sont pas versionnés,
c'est-à-dire qu'ils renvoient vers la dernière version publiée du document ciblé. L'onglet "Versions Publiées Du Document" vous permet de consulter la doctrine en vigueur à une date donnée. | Bulletin officiel des finances publiques - impôts | BOI-TCA-CPD | https://bofip.impots.gouv.fr/bofip/116-PGP.html/identifiant=BOI-TCA-CPD-20160706 | 2016-07-06 00:00:00 | 1deb4977a1deca1d501374cbf103715d915ca70431ee8174aff87eb0ee55b6c6 | [
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] |
I. Constitution et utilisation du compte de provisions
A. Constitution de la provision
1
Pour être admise en déduction des bases de l'impôt sur le revenu ou de l'impôt sur les sociétés,
la provision pour reconstitution des gisements doit être effectivement comptabilisée (article 39-1-5e du code général des
impôts).
10
Par ailleurs, elle doit figurer sur le tableau ou le relevé des provisions mentionné à
l'article 38 II et III de l'annexe III du CGI, qui doit être joint à la déclaration des résultats de chaque exercice
(cf. BOI-BIC-PROV-20-20).
En outre,
l'article 10 D de l'annexe III du CGI précise que cette provision doit être inscrite au passif du bilan sous une
rubrique spéciale faisant ressortir le montant des dotations de chaque exercice.
Cette dernière obligation trouve sa justification dans le fait qu'à la clôture de chaque
exercice les délais d'utilisation des diverses dotations figurant à la provision sont différents, et elle est destinée à permettre de suivre l'emploi des sommes correspondant à chaque dotation.
Pratiquement, le montant global de la provision doit être inscrit au regard de la ligne
appropriée de l'imprimé comptable n° 2051 à joindre à la déclaration
des résultats de l'exercice.
En outre, ce montant global doit figurer sur la ligne appropriée de
l'imprimé n° 2056 et être détaillé sur feuillet séparé selon l'année
de constitution de la provision.
20
Caractère facultatif de la provision
Les entreprises ne sont nullement tenues, à la clôture de chaque exercice, de constituer la
provision maximum à laquelle elles ont droit et peuvent même s'abstenir de la pratiquer.
Mais il est à noter que, dans le mesure où la dotation afférente à un exercice donné n'a pas
été constituée à la clôture dudit exercice, elle ne peut être ajoutée aux dotations susceptibles d'être pratiquées à la clôture des exercices suivants.
En définitive, on ne peut, à cet égard, opérer de compensation entre des exercices successifs.
B. Conditions d'utilisation de la provision
1. Délai d'utilisation de la provision
30
Conformément aux dispositions de
l'article 39 ter-1, al.
2 du CGI, la provision pour reconstitution des
gisements constituée au cours d'un exercice clos à compter du 31 décembre 1994, doit être utilisée dans le délai de 2 ans à partir de la clôture de cet exercice.
L'utilisation de chaque dotation annuelle doit donc être suivie isolément ; le point de départ
de son délai d'utilisation est l'ouverture de l'exercice suivant celui à la clôture duquel elle a été constituée.
2. Éléments dans lesquels la provision doit être utilisée
40
La dotation constituée à la clôture d'un exercice doit être utilisée, soit sous forme de
travaux ou immobilisations nécessaires à la recherche de gisements d'hydrocarbures en France métropolitaine ou dans les départements d'outre-mer, soit à l'acquisition de participations dans des
sociétés ayant pour objet d'effectuer la recherche et l'exploitation de tels gisements sur ce même territoire.
a. Travaux ou immobilisations
50
En application du 2ème
alinéa du 1 de l'article 39 ter du CGI et du paragraphe a de l'article 10 C de l'annexe III du CGI la provision
pour reconstitution des gisements d'hydrocarbures peut être utilisée à tous travaux ou immobilisations nécessaires aux recherches d'hydrocarbures entreprises dans la métropole et les départements
d'outre-mer, à l'exclusion des travaux ou immobilisations portant sur un gisement reconnu ayant donné lieu à attribution d'un titre d'exploitation sauf s'ils sont destinés à améliorer la récupération
des hydrocarbures dans ce gisement.
Cette exception à la mesure d'exclusion a pour objet d'encourager une meilleure extraction des
hydrocarbures dans les réserves découvertes.
Par ailleurs, eu égard à l'évolution des techniques de recherche et de mise en valeur des
gisements d'hydrocarbures, il a paru également possible d'admettre en emploi de la provision les travaux ou immobilisations nécessaires à la recherche scientifique et technique et destinés à améliorer
les techniques d'exploration et de mise en valeur des gisements.
Remarque :Dans le cas où le service éprouverait des difficultés pour apprécier
si certains travaux ou certaines immobilisations peuvent ou non être considérés comme un emploi valable de la provision pour reconstitution des gisements il conviendra, en raison du caractère
technique de cette question, de demander l'avis d'un expert selon la procédure prévue à l'article L 103 A du LPF
(ingénieur en chef des mines territorialement compétent).
1° Investissements
60
Les investissements considérés doivent avoir pour objet de favoriser la recherche de nouveaux
gisements et la mise en valeur de ceux déjà découverts. Ils doivent consister en :
- travaux de prospection géologique et géophysique quel que soit le régime du titre minier
concerné ;
forages effectués en dehors d'une surface couverte par un titre d'exploitation (permis ou
concession d'exploitation) ;
à l'intérieur d'une surface couverte par un titre d'exploitation (permis ou concession) seuls
constitueront un emploi valable de la provision les forages ou reprises de puits qui auront pour objet la mise en valeur d'accumulations supplémentaires ou la récupération améliorée d'accumulations
existantes :
dans les structures géologiques complexes, forages ou reprises de puits ayant pour objet la mise en valeur
d'accumulations supplémentaires contenues dans des panneaux ou compartiments distincts ou dans des couches sous-jacentes ou sur-jacentes de celles du gisement en production ;
dans les gisements en phase de déclin, forages intercalaires correspondant à un maillage de haute densité et destinés à
la mise en valeur de réserves additionnelles qui n'auraient pu l'être sans ces travaux ;
- forages, reprises de puits et équipements de surface qui n'ont pas pour vocation à devenir
eux-mêmes producteurs mais qui permettent d'augmenter ou de maintenir la production, ou de retarder sa diminution sur des puits exploités : forages d'injection et soutirage d'eau, ainsi que forages
destinés à mettre en oeuvre des procédés de récupération améliorée (injection d'eau additionnée d'agents miscibles, injection de gaz miscibles, méthodes thermiques, etc.) ;
- forages destinés à l'exploitation mais qui par l'utilisation de techniques avancées (puits à
long déport par exemple) sont aléatoires et entraînent des coûts élevés.
2° Dépenses connexes
70
Quant aux dépenses afférentes à ces travaux et pouvant être considérées comme constituant une
utilisation de la provision pour reconstitution des gisements, elles englobent notamment, indépendamment des dépenses directes d'exécution desdits travaux :
- les dépenses d'établissement des voies d'accès indispensables aux recherches ;
- l'achat des terrains ou des propriétés minières ne contenant pas de gisements déjà connus,
sur lesquels est prévu le programme de recherches et l'achat de tous droits y afférents ;
- la location de terrains ou les redevances données pour le droit d'effectuer les recherches ;
- l'achat de l'équipement nécessaire aux recherches, à l'exclusion toutefois des matériels
appelés à servir principalement à l'exploitation ;
- les constructions industrielles nécessitées par la recherche -y compris les logements du
personnel et les installations annexes de caractère social- sous réserve qu'il s'agisse d'installations présentant par leur nature un caractère provisoire.
80
Bien entendu, il n'y a pas à distinguer suivant que les travaux dont il s'agit sont effectués
directement par l'entreprise elle-même ou, au contraire, exécutés pour son compte par de tierces entreprises.
90
En revanche, ne peuvent être considérés comme une utilisation valable de la provision les
travaux d'équipement et les achats de matériel destinés à l'exploitation d'un gisement découvert.
3° Recherche scientifique et technique
100
Les dépenses de recherche scientifique et technique destinées à améliorer les techniques
d'exploration et de mise en valeur de nouvelles réserves ainsi que les dépenses assimilées constituent également, désormais, une utilisation valable de la provision.
Contrairement aux investissements et dépenses précédemment définis, ces dépenses concernent la
recherche fondamentale et ne correspondent donc pas à des permis déjà attribués.
110
Il s'agit des dépenses (études en laboratoires, simulations informatiques ou sur maquettes,
...) qui sont engagées afin de :
- mieux sélectionner et évaluer les domaines miniers (géologie, géophysique) ;
- maximiser la probabilité de succès des forages en les localisant mieux par une meilleure
connaissance de la structure géologique et en améliorant les techniques de forage et de mise en production (récupération améliorée des hydrocarbures) ;
- mettre en production des champs de plus en plus difficiles (technologies marines,
plates-formes automatiques).
120
Les dépenses incluses dans la base de calcul du crédit d'impôt recherche prévu à
l'article 244 quater B du CGI ne constituent pas un emploi admis pour reconstitution des gisements.
b. Acquisition de participations
130
En application du 2ème
alinéa du 1 de l'article 39 ter du CGI et du paragraphe b de l'article 10 C de l'annexe III du CGI au même
code, la provision pour reconstitution des gisements d'hydrocarbures peut également être utilisée à des prises de participation dans les sociétés qui exercent à titre exclusif une activité de
recherche et d'exploitation d'hydrocarbures en France métropolitaine ou dans les départements d'outre-mer.
140
D'autre part,
l'article 10 C de l'annexe III du CGI dispose que pourront seules être considérées comme « participations » utilisées
au titre de la provision pour reconstitution des gisements :
- les actions, parts sociales ou parts d'intérêts souscrites aux augmentations de capital des
sociétés visées ci-dessus au n° 130 et, sous réserve, au surplus, que les souscripteurs s'engagent auprès du ministère de l'Industrie (direction générale de l'énergie et du
climat) à ne pas négocier les titres souscrits pendant un délai de deux ans à compter de la réalisation de l'augmentation de capital ;
- les sommes avancées, sans intérêt, à ces mêmes sociétés en contrepartie, soit d'une
participation ultérieure au capital, soit d'une participation en nature ou en espèces à leur production d'hydrocarbures.
3. Date à laquelle les investissements peuvent être considérés comme effectués
150
La date à laquelle les investissements définis ci-dessus emportent emploi de la provision pour
reconstitution des gisements varie selon la nature des éléments correspondants.
Les travaux de recherches effectués par l'entreprise elle-même ou confiés à une tierce
entreprise doivent être considérés comme une utilisation de la provision au fur et à mesure de l'engagement des dépenses y afférentes.
En ce qui concerne les acquisitions de matériel ou d'outillage, il convient, à cet égard, de
retenir la date à laquelle, l'accord ayant été réalisé avec le fournisseur sur la chose et le prix, l'entreprise est devenue effectivement propriétaire dudit matériel ou outillage.
Dans le cas de prises de participation dans les sociétés visées au
n°130, l'emploi de la provision ne peut, eu égard au but poursuivi, être regardé comme effectué qu'au fur et à mesure des versements. En outre, les versements de libération
ne peuvent être considérés comme des investissements valables au sens des dispositions envisagées que si les participations auxquelles il se rapportent ont été souscrites à une époque où le passif du
bilan de l'entreprise comportait des provisions non encore employées.
4. Date à laquelle chaque dotation annuelle peut être considérée comme utilisée
160
Lorsque le compte de provisions, figurant au passif du bilan comporte plusieurs dotations
annuelles, les investissements effectués au cours d'un exercice donné doivent être considérés comme emportant, à concurrence de leur montant, utilisation des dotations dans l'ordre de leur
constitution en commençant par la plus ancienne.
5. Sort de la provision : Cas général
170
Ainsi qu'il a été indiqué ci-dessus, la dotation pratiquée à la clôture de chaque exercice
doit être utilisée conformément à son objet dans un délai de deux ans à compter de la date de clôture de cet exercice.
L'article 10 E de
l'annexe III du CGI fixe le sort de cette dotation après utilisation ou à défaut d'emploi ainsi que, dans le premier cas, le régime fiscal des éléments acquis en emploi.
410
Trois situations sont à distinguer suivant que la provision a été utilisée conformément à son
objet dans le délai imparti, qu'elle n'a pas été utilisée dans les conditions susvisées ou qu'elle a été détournée de son objet.
a. La provision a été utilisée conformément à son objet
180
Lorsque la provision est employée dans les conditions et délais impartis, le bénéfice
correspondant à la dotation peut être viré à un compte de réserve ordinaire assimilé aux réserves constituées par prélèvement sur les soldes bénéficiaires soumis à l'impôt.
1° Réintégrations des sommes investies
a° Principe
190
Lorsque les investissements réalisés en emploi de la provision sont amortissables, la
réintégration est effectuée selon le rythme des amortissements. Lorsqu'il s'agit d'investissements (immobilisations ou charges) ne revêtant pas la forme d'immobilisations amortissables la
réintégration est effectuée en une seule fois.
b° Dispositions transitoires (CGI, art. 39 ter A)
200
Pour les provisions constituées au titre des exercices antérieurs au premier exercice clos à
compter du 31 décembre 2000, l'article 39 ter A du CGI atténue les conséquences de l'application de la réforme du régime de
la provision pour reconstitution des gisements adoptée dans le cadre de la loi de finances pour 2001 (cf. ci-dessus, n°10).
Ainsi, cette disposition autorise la limitation à 20 % de la réintégration des investissements
réalisés en France en emploi des provisions constituées au titre des exercices antérieurs au premier exercice clos à compter du 31 décembre 2000. Les entreprises pourront ainsi bénéficier de la
dispense partielle de réintégration, comme dans le cadre du régime antérieur, à raison de ces provisions.
Toutefois, cet avantage est limité à 3 050 000 € d'investissements, soit une dispense de
réintégration de 2 440 000 €.
210
Ce mécanisme concerne les provisions qui réunissent cumulativement les trois conditions
suivantes :
- elles sont constituées au titre des exercices antérieurs au premier exercice clos à compter
du 31 décembre 2000 (il s'agit en pratique, pour les entreprises dont l'exercice coïncide avec l'année civile, des provisions constituées au 31 décembre 1999 et antérieurement) ;
- elles sont employées sous la forme d'investissements en immobilisations amortissables ;
- elles sont employées sous la forme d'investissements se rapportant à des gisements situés en
France métropolitaine ou dans les départements d'outre-mer.
220
Conformément à
l'article 39 ter A du CGI, la dispense de réintégration ne peut excéder globalement 2 440 000 €., soit en pratique 80 %
d'un total d'investissements de 3 050 000 €. Ce plafond s'apprécie, selon les termes de la loi, sur une période qui s'étend du premier exercice d'application de la mesure jusqu'à l'expiration des
durées d'amortissement des investissements concernés.
En pratique, il conviendra de distinguer, au titre de chaque exercice, parmi les
amortissements pratiqués au titre des investissements réalisés en emploi de la provision pour reconstitution des gisements, ceux afférents aux investissements réalisés en France en emploi des
provisions pour reconstitution des gisements constituées au titre d'exercices antérieurs à l'exercice 2000, qui ne seront réintégrés qu'à hauteur de 20 % dans la limite du plafond, et les autres
amortissements, qui sont réintégrés en totalité.
Dispositions applicables aux entreprises imposées selon le régime du bénéfice
mondial ou du bénéfice consolidé du CGI (CGI, art. 39 ter-3);
230
Conformément au 3 de
l'article 39 ter du CGII, les sociétés agréées au régime du bénéfice consolidé défini à
l'article 209 quinquies du CGI dotent et emploient la provision pour reconstitution des gisements dans les conditions
de droit commun mentionnées aux 1 et 2 du même article, pour la détermination de leur résultat consolidé.
Régime fiscal des éléments acquis en emploi
240
Il résulte des dispositions de
l'article 39 ter du CGI et de l'article 10 E
de l'annexe III audit code que les travaux effectués et les immobilisations ou participations acquises en emploi de la provision pour reconstitution des gisements sont comptabilisés pour leur prix
de revient et influent, dans les conditions de droit commun, sur la détermination du bénéfice imposable.
Dans la mesure où ils présentent le caractère de charges d'exploitation, les travaux de
recherches ou de récupération sont donc inscrits au débit du compte de résultat de l'exercice au cours duquel ils ont été engagés.
Quant aux immobilisations, elles donnent lieu, dans les conditions normales à la constitution
d'amortissements basés sur leur prix de revient, éventuellement réévalué, et échelonnés sur leur durée normale d'utilisation.
Enfin, les participations comptabilisées au prix de revient ainsi que le montant des avances
peuvent également, en cas de dépréciation ou de risque de non-recouvrement, faire l'objet de provisions pour dépréciation.
La provision n'a pas été utilisée
250
En application des dispositions du
cinquième alinéa de l'article 39 ter du CGI et de l'article
article 10 E de l'annexe III du CGI, la provision est, à défaut d'emploi à des investissements éligibles ou dans le
délai imparti, rapportée au bénéfice imposable de l'exercice en cours à la date d'expiration de ce délai.
En cas d'utilisation partielle de la provision, la fraction ainsi employée peut être virée à
un poste de réserves. L'excédent est rapporté aux résultats imposables.
Exemple : Une société a doté au titre de l'exercice clos le 31 décembre N une
provision pour reconstitution des gisements de 1000.
Cette société a jusqu'au 31 décembre N+2 pour réaliser des investissements en emploi de la
provision.
À défaut, le solde non utilisé de la provision sera rapporté au résultat de l'exercice en cours
à cette date.
b. La provision a été détournée de son objet
260
Conformément aux principes généraux, les provisions pour reconstitution de gisements qui, à
la clôture d'un exercice donné, sont détournées de leur objet en vue, par exemple, de parfaire un dividende ou de compenser une perte, ou qui sont incorporées au capital, sont rapportées pour
l'assiette de l'impôt, aux résultats dudit exercice.
En outre, aucune compensation ne pouvant être opérée entre exercices successifs, ces
provisions, qui correspondent aux dotations d'exercices antérieurs, ne peuvent être reconstituées à la clôture des exercices suivants.
6. Sort de la provision : cas des provisions constituées au titre des exercices antérieurs au premier exercice clos à
compter du 31 décembre 2000
270
Le 4 de l'article 39
ter du CGI précise le sort des provisions constituées avant le premier exercice d'application des aménagements au régime de la provision pour reconstitution des gisements apportés par la loi de
finances pour 2001 (cf. ci -dessus, n°10).
Ainsi, des dispositions particulières concernent :
- d'une part, la localisation en France des investissements réalisés en emploi de la partie
non encore libérée de ces provisions (cf. n° 280 et suivants) ;
- d'autre part, la réintégration, au titre du premier exercice d'entrée en vigueur du
nouveau régime, des amortissements correspondant aux investissements réalisés à l'étranger en emploi de ces provisions (cf. n° 320 et suivants).
a. Sort de la partie non encore libérée des provisions
280
Le 4 de l'article 39
ter du CGI prévoit que l'emploi de la provision à des investissements en France et sa réintégration à 100 %, s'appliquent à la fraction non encore libérée des provisions constituées au titre des
exercices antérieurs au premier exercice clos à compter du 31 décembre 2000.
290
Ainsi, pour une société soumise à l'impôt sur les sociétés qui clôt ses exercices au 31
décembre, la fraction non encore libérée au 31 décembre 1999 de la provision constituée au 31 décembre 1998 doit être employée, au cours de l'exercice 2000 à des dépenses ou des investissements
destinés à la mise en valeur de gisements situés en France.
Dès lors, les provisions constituées au 31 décembre 1998 subissent un traitement différencié
selon que les dépenses libératoires sont réalisées au cours de l'exercice clos le 31 décembre 1999 ou au cours de l'exercice clos le 31 décembre 2000.
En effet, les dépenses ou investissements réalisés en 1999 peuvent être destinés à la mise
en valeur de gisements situés à l'étranger alors que les dépenses ou investissements réalisés en 2000 ne sont admis en emploi de la provision que s'ils se rapportent à des gisements situés en France.
300
Par ailleurs, s'agissant du taux de réintégration des dépenses libératoires, la limitation
de la réintégration à 20 % du montant des investissements réalisés en France continue de s'appliquer, dans un plafond de 2 440 000 € de dispense de réintégration, pour les provisions constituées avant
le premier exercice clos à compter du 31 décembre 2000 (cf. n° 200 et suivants).
310
Le tableau ci-dessous résume les effets du nouveau dispositif de la provision pour
reconstitution des gisements pour une société dont les exercices coïncident avec l'année civile et qui a réalisé, en emploi de ses provisions, des investissements se rapportant à des gisements situés
en France.
Remarque : La dispense de réintégration était jusqu'au 31 mars 2002 limitée à
16 MF.
Taux de réintégration applicable suivant l'exercice de constitution de la provision et le caractère
amortissable ou non de l'investissement.
Exercice de constitution de la provision
Exercice de réalisation des investissements
Taux de la réintégration du montant des investissements
Investissements amortissables
Investissements non amortissables
1998
1999
Amortissements de l'exercice 1999 : 20% sans plafond (article 39 ter avant modification)
Amortissements des exercices 2000 et suivants : 20% dans la limite de 16 MF de dispense de
réintégration (article 39 ter A)
20 % sans plafond (article 39 ter avant modification)
2000
Amortissements des exercices 2000 et suivants: 20% dans la limite de 16 MF de dispense de réintégration
(article 39 ter A)
100% (article 39 ter dans sa nouvelle rédaction)
1999
2000
Amortissements des exercices 2000 et suivants: 20% dans la limite de 16 MF de dispense de réintégration
(article 39 ter A)
100% (article 39 ter dans sa nouvelle rédaction)
2001
Amortissements des exercices 2001 et suivants: 20% dans la limite de 16 MF de dispense de réintégration
(article 39 ter A)
100% (article 39 ter dans sa nouvelle rédaction)
2000
2001
Amortissements des exercices 2001 et suivants: 100% dans la limite de 16 MF de dispense de
réintégration (article 39 ter A)
100% (article 39 ter dans sa nouvelle rédaction)
2002
Amortissements des exercices 2002 et suivants: 100% dans la limite de 16 MF de dispense de
réintégration (article 39 ter A)
100% (article 39 ter dans sa nouvelle rédaction)
2001
2002
Amortissements des exercices 2002 et suivants: 100% dans la limite de 16 MF de dispense de
réintégration (article 39 ter A)
100% (article 39 ter dans sa nouvelle rédaction)
2003
Amortissements des exercices 2003 et suivants: 100% dans la limite de 16 MF de dispense de
réintégration (article 39 ter A)
100% (article 39 ter dans sa nouvelle rédaction)
b. Sort des amortissements non encore rapportés afférents à des investissements réalisés à l'étranger
320
Le 4 de l'aticle 39
ter du CGI prévoit, au titre du premier exercice clos à compter du 31 décembre 2000, la réintégration des amortissements correspondant aux investissements admis en emploi de provisions constituées
antérieurement à cet exercice.
Toutefois, lorsque les investissements en cause ont été réalisés en France métropolitaine ou
dans les départements d'outre-mer, la réintégration s'effectue dans les conditions habituelles.
330
Exemple :
Une société agréée au régime du bénéfice consolidé a doté une provision pour reconstitution des
gisements de 10 MF en 1996. Elle libère cette provision au cours de chacun des deux exercices suivants en réalisant des investissements (acquisition d'immobilisations amortissables ; point de départ
de l'amortissement fixé au premier jour de l'exercice ; amortissement linéaire sur 5 ans), destinés à l'exploitation d'un gisement situé hors de France.
Exercice
Provision
Emploi de la provision
Amortissemnts
Déductions (provisions et amortissements)
Réintégrations
1996
10
-
-
10
0
1997
0
5
1
1
1
1998
0
5
2
2
2
1999
0
0
2
2
2
2000
0
0
2
2
5
2001
0
0
2
2
0
2002
0
0
1
1
0
Total
10
10
10
20
10
Réintégration, au titre du premier exercice clos à compter du 31 décembre 2000,
des amortissements correspondant aux investissements hors de France admis en emploi de provisions constituées antérieurement à cet exercice.
c. Exemple récapitulatif
340
Une société soumise à l'impôt sur les sociétés, dont l'exercice coïncide avec l'année
civile, exploite des gisements d'hydrocarbures en France. Elle a constitué au titre des exercices clos en 1996, 1997, 1998, 1999, 2000 et 2001 des provisions pour reconstitution des gisements qui, par
hypothèse, n'excèdent pas les limites fixées par loi (23,50 % des ventes et 50 % du bénéfice net d'exploitation).
Les investissements réalisés en emploi des provisions sont les suivants (montants en
millions de francs, point de départ de l'amortissement fixé au premier jour de l'exercice, amortissement linéaire sur 5 ans) :
Exercice
Dotation
Dépenses et investissements réalisés en emploi de la provision
1996
5
31 décembre 1997 : charges déductibles non amortissables : 2,5
31 décembre 1998 : charges déductibles non amortissables : 2,5
1997
10
31 décembre 1998 : charges déductibles non amortissables : 5
31 décembre 1999 : charges déductibles non amortissables : 5
1998
15
31 décembre 1999 : charges déductibles non amortissables : 5
31 décembre 2000 : charges déductibles non amortissables : 5
1999
20
31 décembre 2000 : charges déductibles non amortissables : 10
31 décembre 2001 : charges déductibles non amortissables : 10
2000
10
31 décembre 2001 : charges déductibles non amortissables : 5
31 décembre 2002 : charges déductibles non amortissables : 5
2001
10
31 décembre 2002 : charges déductibles non amortissables : 5
31 décembre 2003 : charges déductibles non amortissables : 5
Constitution et emploi des provisions de 1996 à 2001.
Le tableau d'amortissement se présente de la manière suivante (montants en millions de francs) :
Exercice
Investissements amortissables acquis en emploi
Annuités d'amortissement
1999
2000
2001
2002
2003
2004
2005
1999
5+5
1+1
1+1
1+1
1+1
1+1
2000
5+10
1+2
1+2
1+2
1+2
1+2
2001
10
2
2
2
2
2
Total
35
2
5
7
7
7
5
2
Les conséquences sur les résultats de la société sont les suivantes (montants en millions de francs) :
Exercice
Sommes à réintégrer
Réintégration globales
Plafond disponible
à 20%
à 100%
1996
0
0
0
1997
2,5(1)
0
0,5
1998
7,5(1)
0
1,5
1999
7(1)
0
1,4
2000
5
0
1
(16 - 4) = 12(2)
2001
7
5
6,4
(12 - 5,6) = 6,4
2002
7
10
11,4
(6,4 - 5,6) = 0,8
2003
1
11
11,2(3)
(0,8 – 0,8) = 0
2004
0
5
5
0
2005
0
2
2
0
2006
0
0
0
0
Total
37
33
40,4
En application de l'article 39 ter, dans sa rédaction antérieure à la réforme
issue de la loi de finances pour 2001, la limitation à 20% de la réintégration des dépenses réalisées en emploi de la provision pour reconstitution des gisements concernait l'ensemble des dépenses
réalisées en France.
Le plafond s'apprécie sur toute la période d'amortissement des immobilisations
acquises en emploi des provisions constituées au titre des exercices antérieurs à 2000, soit au cas particulier sur la période qui va de l'exercice 2000 à l'exercice 2005. Ainsi, au titre de
l'exercice 2000, le plafond disponible étant égal à 16 MF et, le montant des amortissements pratiqués étant de 5 MF, le plafond disponible après réintégration de l'exercice s'élève à 16 MF – (5 X 80%)
= 12 MF.
Seule une fraction des amortissements relevant du taux de 20% peut effectivement
bénéficier de l'avantage, le plafond légal (exprimé en montant d'investissement éligible à la réintégration de 20%, soit 20 MF) étant dépassé à la hauteur de 6 MF (5 MF + 7 MF + 7 MF + 7 MF = 26 MF).
Le montant des amortissemements pouvant bénéficier de la dispense de réintégration est égal au titre de cet exercice à 1 MF (7 MF – 6 MF). La réintégration de l'exercice est donc égale à [(1 MF x 20%)
+ (6 MF x 100%)] + (5 MF x 100%) = 11,2 MF.
La société a ainsi bien bénéficié entre 2000 et 2003, en application de
l'article 39 ter A du CGI, d'un avantage en base égal à 16 MF.
II. Cession ou cessation d'entreprise- Décès de l'exploitant
A. Cas général
350
L'article 10 F
de l'annexe III du CGI dispose qu'en cas de cession ou de cessation d'entreprise ou de décès de l'exploitant, la provision pour reconstitution des gisements figurant au dernier bilan est
considérée comme un élément du bénéfice immédiatement imposable dans les conditions fixées par les articles 201 et
204-2 du CGI.
360
Par ailleurs, et pour l'établissement de l'impôt sur les sociétés, il résulte de
l'article 221-5 du CGIque le changement d'objet social ou d'activité réelle d'une société emporte cessation d'entreprise. En
conséquence, il est prévu que les provisions constituées avant la date de ce changement et déduites en application de dispositions légales particulières, sont réintégrées au résultat de la période
d'imposition close à la date du changement.
B. Exploitation continuée dans les conditions prévues aux articles 41, 151 octies et 210 A à 210 C du CGI
370
La provision n'est pas rapportée au bénéfice imposable lorsque l'exploitation du fonds
industriel est continuée dans les conditions prévues à l'article article 41 du CGI (transmission à titre gratuit d'une entreprise
individuelle), ou aux articles 210 A à 210 C du CGI (fusions ou divisions de sociétés, apports partiels).
L'application de cette disposition est subordonnée :
- d'une part, à la condition que le délai d'utilisation de la provision ne soit pas expiré à
la date de la cession ;
- et, d'autre part, à l'obligation pour les nouveaux exploitants, pour la société absorbante
ou nouvelle ou pour la société bénéficiaire de l'apport, d'inscrire immédiatement à leur passif la provision figurant dans les écritures du précédent exploitant, des sociétés fusionnées ou de la
société apporteuse et qui était afférente aux éléments transférés.
En outre, la provision en cause doit expressément être utilisée par les nouveaux exploitants
avant l'expiration du délai qui était imparti à l'ancien exploitant et devra, dans la mesure où elle n'aura pas été ainsi utilisée, être comprise, pour l'assiette de l'impôt dû par lesdits
exploitants, dans les résultats de l'exercice en cours à la date d'expiration de ce délai.
Il est précisé que la provision dont il s'agit comprend uniquement la fraction non encore
utilisée, à la date de la cession, des dotations constituées à la clôture des exercices arrêtés moins de deux ans ou moins d'un an (ou moins de cinq ans antérieurement) avant ladite date.
380
En cas de transmission d'une entreprise individuelle par voie d'apport en société
(CGI, art. 151 octies) le sursis d'imposition (cf. 4 E 4123) s'applique aux provisions pour
reconstitution de gisements.
390
Il est précisé, enfin pour ce qui concerne le régime de faveur des fusions et opérations
assimilées défini aux articles 210 A et 210 B du CGI,
que les dispositions de l'article 221-5 du CGI n'en modifie pas les conditions d'application.
III. Obligations déclaratives des entreprises
400
Conformément aux dispositions de
l'article 10 G de l'annexe III du CGI, les entreprises doivent fournir au service des Impôts, à l'appui de la
déclaration des résultats de chaque exercice, tous renseignements utiles sur les éléments de calcul de la provision pour reconstitution des gisements ainsi que sur les conditions de son utilisation.
Elles doivent indiquer, notamment, pour l'exercice considéré :
- le montant net, déterminé comme il est dit ci-dessus, n°s 110 et
suivants, des ventes des produits marchands extraits des gisements exploités par l'entreprise et sis dans la métropole et dans les départements d'outre-mer ;
- le montant du bénéfice net d'exploitation servant de base de calcul de la deuxième limite
de la dotation annuelle, voir ci-dessus, n°s 160 et suivants ;
- et, le cas échéant, le montant des sommes utilisées dans les conditions prévues ci-dessus,
n°s 30 et suiv. | Bulletin officiel des finances publiques - impôts | BOI-BIC-PROV-60-10-10-20 | https://bofip.impots.gouv.fr/bofip/1295-PGP.html/identifiant=BOI-BIC-PROV-60-10-10-20-20120912 | 2012-09-12 00:00:00 | 3a3dc24cd300bb9702b78b2380198c993c626efaedc057067a7ce4afb5906d4e | [
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] |
I. Application distincte du plafonnement par les sociétés relevant de l'impôt
sur les sociétés aux titres de sociétés à prépondérance immobilière cotées ou
non cotées
1
Le
II
de l'article 26 de la loi de finances pour 2008 a modifié le
VI
de l'article 209 du CGI afin de préciser que le plafonnement s'applique de
manière distincte aux titres de sociétés à prépondérance immobilière définis au
troisième
alinéa du a du I de l'article 219 du CGI et aux autres titres de sociétés à
prépondérance immobilière.
Pour les entreprises passibles de l'impôt sur les sociétés, il convient donc de
distinguer selon que les titres de participation concernés sont des titres de
sociétés à prépondérance immobilière cotées ou des titres de sociétés à
prépondérance immobilière non cotées.
Sur cette notion de cotation, il est renvoyé à l'instruction
administrative à paraître dans la série 4 B sur l'article 26 de la
loi de finances pour 2008.
10
S'agissant des titres de sociétés à prépondérance immobilière non cotées exclus
du régime des plus et moins-values à long terme des entreprises soumises à
l'impôt sur les sociétés, les dotations et reprises de provisions pour
dépréciation sont déduites ou imposées dans le résultat imposable au taux
normal, après application du mécanisme de plafonnement des provisions pour
dépréciation des titres de participation prévu au
5°
du 1 de l'article 39 du CGI.
20
S'agissant des titres de sociétés à prépondérance immobilière cotées qui
continuent de relever du régime des plus et moins-values à long terme des
entreprises soumises à l'impôt sur les sociétés, les dotations et reprises de
provisions pour dépréciation sont soumises au régime du long terme au taux de 19
%, après application du mécanisme de plafonnement des provisions pour
dépréciation des titres de participation prévu au
5°
du 1 de l'article 39 du CGI.
30
Il est rappelé que le plafonnement des titres de participation mentionnés au
a
quinquies du I de l'article 219 du CGI a dû être appliqué distinctement de
celui des autres titres de participation (comprenant les titres de sociétés à
prépondérance immobilière) et ce, dès les exercices clos à compter du 31
décembre 2005.
Pour les exercices ouverts à compter du 1er janvier 2007, les provisions
constatées à la clôture d'un exercice sur les titres de sociétés à prépondérance
immobilière cotées qui constituent des titres de participation ne sont pas
déductibles à hauteur des seules plus-values latentes existant à la clôture du
même exercice sur les titres de même nature, c'est-à-dire sur les titres de
sociétés à prépondérance immobilière cotées qui constituent des titres de
participation. Un raisonnement identique doit être tenu pour les titres de
sociétés à prépondérance immobilière non cotées.
II. Modalités de détermination du montant global de provisions non admises en
déduction au titre de l'exercice
40
En application du vingtième alinéa du
5°
du 1 de l'article 39 et du
VI
de l'article 209 du CGI, les dotations aux provisions pour dépréciation
comptabilisées au titre de l'exercice sur l'ensemble des titres de participation
de sociétés à prépondérance immobilière cotées, mentionnées au 3ème alinéa de
l'article
219-I a du CGI et sur tous les autres titres de participation de société à
prépondérance immobilière ne sont pas deductibles à hauteur des plus-values
latentes existant à la clôture du même exercice, respectivement sur l'ensemble
des titres de sociétés à prépondérance immobilière cotées, mentionnées au
troisième alinéa de l'article 219-I a et sur l'ensemble des autres titres de
participation de sociétés à prépondérance immobilière.
50
Ainsi, ces dispositions s'appliquent par comparaison entre le montant total des
dotations pour dépréciation sur ces deux catégories de titres de participation
et le montant des plus-values latentes sur les titres de même nature non
provisionnés. Pour l'application des présentes dispositions, le montant des
plus-values latentes doit, par ailleurs, être minoré du montant des provisions
non admises en déduction au titre des exercices précédents et non encore
rapportées au résultat à la clôture de l'exercice.
A. Détermination du montant des plus-values latentes
60
Les plus-values latentes s'entendent de la différence existant entre la valeur
réelle des titres de participation et leur prix de revient corrigé des plus ou
moins-values en sursis d'imposition.
1. Valeur réelle des titres de participation
70
Le premier terme de la différence correspond à la valeur réelle des titres de
participation. Pour l'application du dispositif de plafonnement, l'entreprise
doit évaluer ses titres de participation à la clôture de chaque exercice. Cette
évaluation s'opère en principe selon les règles classiques d'évaluation des
titres de participation précisées par la documentation de base 4 B
3113 nos 9 et s.
80
A cet égard, il est rappelé qu'une évaluation des titres de participation
exclusivement déterminée d'après le cours de Bourse est en principe exclue. Les
titres admis à la cotation sur un marché officiel doivent être évalués comme les
titres non cotés. Aucune méthode particulière d'évaluation n'est recommandée.
Pour établir et justifier la valeur réelle des titres de participation, cotés ou
non, à la clôture de l'exercice, l'entreprise dispose d'un ensemble de données,
composé notamment :
- d'éléments historiques ayant servi à apprécier la valeur d'origine des titres
;
- d'éléments actuels tels que le cours de bourse à la date du bilan et la
rentabilité de l'entreprise ;
- d'éléments futurs correspondant aux perspectives de rentabilité ou de
réalisation et aux tendances de la conjoncture économique.
90
Toutefois, il est également rappelé (cf. documentation de base 4 B
2243, n° 70) que les titres de participation inscrits à une
subdivision spéciale (cf.
BOI-BIC-PROV-40-10-10 n° 240) sont évalués
à la clôture de l'exercice d'après les règles d'évaluation des titres de
placement prévues à
l'article
38 septies de l'annexe III du CGI. A la fin de chaque exercice, les titres
cotés sont évalués au cours moyen du dernier mois de l'exercice. Les titres non
cotés sont évalués à leur valeur probable de négociation.
100
Il sera admis que cette doctrine soit étendue à l'ensemble des titres de
participation pour le calcul des plus-values latentes servant à l'application du
dispositif de plafonnement. Ainsi, l'entreprise pourra retenir le cours de
bourse moyen du dernier mois de l'exercice. Bien entendu, cette tolérance ne
vaut que pour le calcul du montant des plus-values latentes venant limiter la
déduction des provisions pour dépréciation des titres en cause. Elle ne concerne
pas l'évaluation des titres de participation opérée à la fin de chaque exercice
en vue de la constatation, le cas échéant, d'une dépréciation sous la forme
d'une provision. Il est en effet rappelé que, conformément aux dispositions de
l'article
39-1-5°
du CGI, les titres de participation ne peuvent faire l'objet d'une provision
que s'il est justifié d'une dépréciation réelle par rapport au prix de revient,
ce qui exclut l'évaluation des titres de participation d'après le seul cours de
bourse.
110
L'évaluation des titres de participation à la fin de chaque exercice doit être
opérée, comme pour le calcul de la provision (cf. documentation de base
4 B 3113, n° 20), par catégorie de titres de même
nature et non-titre par titre. Chaque catégorie est composée de titres émis par
une même collectivité et conférant à leur détenteur les mêmes droits au sein de
la collectivité émettrice (cf. documentation de base 4 B 3112, nos
22 à 24).
2. Prix de
revient corrigé
120
Le second terme de la différence correspond au prix de revient des titres de
participation, éventuellement corrigé des plus ou moins-values en sursis
d'imposition.
Le prix de revient s'entend de la valeur d'origine des titres telle que définie
à
l'article
38 quinquies de l'annexe
III
au
CGI.
Pour plus de précisions, il convient de se référer à l'instruction
administrative 4 A-13-05 du 30 décembre 2005, nos 54 et
s.
130
Le prix de revient doit être corrigé des plus ou moins-values en sursis
d'imposition. Il s'agit des plus ou moins-values en sursis d'imposition dégagées
à l'occasion d'opérations d'échange, de fusion, d'apport, de scission, en
application notamment des dispositions des
5
bis, 7 et 7 bis de l'article 38 du CGI, de celles du 2 de son
article
115 et de celles de ses
articles
210 A et
210
B.
A titre d'exemple, en application du régime spécial des fusions prévu à
l'article 210 A, les plus-values d'apport des éléments non amortissables ne sont
pas soumises à l'impôt sur les sociétés, à la condition que la société
absorbante s'engage à calculer les plus-values réalisées ultérieurement à
l'occasion de la cession des immobilisations non amortissables apportées d'après
la valeur qu'elles avaient du point de vue fiscal, dans les écritures de la
société absorbée. C'est cette dernière valeur qui, en pratique, doit être prise
en compte pour évaluer le montant des plus-values latentes sur les titres reçus
à l'occasion d'une opération de fusion placée sous le régime spécial des
fusions.
Pour l'application du dispositif de plafonnement, le prix de revient doit être
corrigé du montant de la plus-value ou de la moins-value ayant bénéficié d'un
sursis d'imposition. En pratique, le prix de revient doit être minoré du montant
de la plus-value en sursis d'imposition et majoré du montant de la moins-value
en sursis d'imposition. Cette opération revient à reprendre la valeur fiscale,
telle qu'elle figure sur l'état de suivi prévu à l'article
54
septies du CGI.
140
Exemple :
Hypothèses :
Soit la société A ayant absorbé en N la société B. L'opération de
fusion-absorption a été placée sous le régime spécial des fusions prévu à
l'article 210 A. La société B détenait à son actif 100 titres de la société Y
inscrits en titres de participation pour 1 000 K€.
La plus-value d'apport dégagée à l'occasion de l'opération de restructuration
s'est élevée à 500 K€, les titres étant apportés pour leur valeur réelle de 1
500 K€. Cette plus-value d'apport a bénéficié d'un sursis d'imposition. En, N+1,
la valeur des titres Y est estimée à 2 000 K€.
Solution :
En N+1, le montant de plus-values latentes sur les titres Y sera égal à :
Valeur réelle à la clôture de l'exercice estimée à 2 000 K€ - prix de revient
corrigé de la plus-value en sursis d'imposition ( 1 500 K€ - 500 K€) = 1 000 K€.
150
Le prix de revient n'a pas à être corrigé des plus ou moins-values en report
d'imposition. Il en est notamment ainsi des plus ou moins-values réalisées à
l'occasion de la cession de titres entre deux sociétés appartenant à un même
groupe fiscal et neutralisées en application de
l'article
223 F du CGI. Il en est également ainsi des plus ou moins-values dont
l'imposition a été reportée en application de
l'article
219 I a ter du CGI suite au transfert des titres d'un compte du bilan, autre
que le compte titres de participation ou l'une des subdivisions spéciales «
titres relevant du régime des plus-values à long terme », au compte titres de
participation ou à l'une de ces subdivisions spéciales (pour plus de précisions,
se reporter à la doctrine administrative 4 B2243, n° 84 et
s.).
Détermination du montant des provisions non déductibles
160
Le montant des dotations aux provisions non admises en déduction au titre d'un
exercice correspond au montant des plus-values latentes comme déterminées
ci-avant (cf. nos 60 à 150) minoré
des provisions non admises en déduction au titre des exercices précédents en
application des mêmes dispositions et non encore rapportées au résultat à la
clôture du même exercice.
170
S'agissant des entreprises soumises à l'impôt sur les sociétés, pour les
exercices ouverts à compter du 1er janvier 2007, la combinaison de cette règle
avec le principe d'application distincte du mécanisme de plafonnement aux titres
de sociétés à prépondérance immobilière suivant qu'elles sont cotées ou non
cotées conduit à minorer :
- le montant des plus-values latentes existant à la clôture de l'exercice sur
l'ensemble des titres de sociétés à prépondérance immobilière cotées du montant
des provisions pour dépréciation sur ces mêmes titres non admises en
déduction au titre des exercices précédents (en application du vingtième alinéa
du
5°
du 1 de l'article 39 du CGI) et non encore rapportées au résultat à la
clôture de l'exercice ;
- et le montant des plus-values latentes existant à la clôture de l'exercice sur
l'ensemble des titres de sociétés à prépondérance immobilière non cotées du
montant des provisions pour dépréciation sur ces mêmes titres non admises en
déduction au titre des exercices précédents (en application du vingtième alinéa
du
5°
du 1 de l'article 39 du CGI) et non encore rapportées au résultat à la
clôture de l'exercice.
180
Exemple :
Soit une entreprise X relavant de l'impôt sur les sociétés qui détient en
portefeuille quatre catégories de titres de participation figurant à l'actif de
son bilan à la clôture de l'exercice 2006 (le 31/12). Aucune dotation n'a été
effectuée au titre d'un exercice antérieur. Ces différentes catégories de titres
de participation sont constituées :
- de titres A de sociétés à prépondérance immobilière non cotées mentionnées au
a sexies-0 bis du
I
de l'article 219 du CGI (relevant du taux de 33,33 % à compter du 26
septembre 2007) ;
- de titres B de sociétés à prépondérance immobilière non cotées relevant
également du a sexies-0 bis du I de l'article 219 ;
- de titres C de sociétés à prépondérance immobilière cotées mentionnées au a du
I de l'article 219 (relevant du taux de 16,5 % au titre des exercices ouverts à
compter du 31 décembre 2007) ;
- de titres D de sociétés à prépondérance immobilière cotées également définies
au a du I de l'article 219.
Situation au 31 décembre 2006 :
Titres de participation non visés par les dispositions de l'article 219 I à
quinquies
Valeur d'inventaire
Prix de revient
Dotation aux provisions comptabilisée le 31 décembre 2006
Montant de plus-value latente à retenir pour l'application du dispositif de
plafonnement
Titres A non cotés
750
1000
-250
Titres B non cotés
2300
2000
---
300
Titres C non cotés
1400
2200
-200
Titres D non cotés
2600
---
400
Total
-450
700
Le montant global de dotations aux provisions non admises en déduction à la
clôture de l'exercice 2006 s'élève à 450, dès lors que la plus-value latente
existant sur cette catégorie de titres est de 700.
En effet, pour l'exercice clos le 31 décembre 2006, il est rappelé que les
titres de sociétés à prépondérance immobilière cotées ou non cotées relèvent de
la même catégorie de titres pour l'application du mécanisme de plafonnement des
provisions pour dépréciation.
Le montant global de provisions non admises en déduction est affecté à chaque
catégorie de titres provisionnée à proportion des dotations de l'exercice
comptabilisées sur ce titre dans les conditions suivantes :
- titres A : 450 X (250/450) = 250 ;
- titres C : 450 X (200/450) = 200.
Il est précisé que cette affectation doit être opérée sur la base des seules
provisions déductibles conformément aux conditions générales de déduction et aux
dispositions du vingt-septième alinéa du
5°
du 1 de l''article 39 du CGI (sur les modalités de l'affectation, cf.
ci-après nos 200 et s. ).
En définitive, la totalité des dotations aux provisions est non déductible.
Situation au 31 décembre 2007 :
A la clôture de l'exercice 2007, le complément de dotation aux provisions de 150
afférent aux titres A non cotés n'est pas déductible à hauteur de 50 (300 – 250)
puisque le montant des plus-values latentes relatives aux seuls titres non cotés
(Titres B, + 300) doit être diminué des dotations aux provisions pour
dépréciation des seuls titres non cotés non admises en déduction en 2006 et non
encore rapportées au résultat de l'exercice (soit Titres A, - 250). Le
complément de dotation aux provisions afférent aux titres A non cotés est
déductible pour le surplus, soit 100 (150 – 50) : ce montant minore le résultat
imposable de l'exercice au taux normal.
Le complément de dotation aux provisions de 100 afférent aux titres C cotés
n'est pas déductible dès lors que le montant des plus-values latentes relatives
aux seuls titres cotés (Titres D, + 400) diminué des dotations antérieures
relatives aux mêmes titres cotés non admises en déduction et non encore
rapportées au résultat (Titres C, - 200), soit 200 (400 – 200), est supérieur à
la dotation complémentaire de l'exercice sur les titres C de 100.
B. Modalités de reprise des dotations aux provisions non admises en déduction
190
Conformément au vingt-et-unième alinéa de l'article
39-1
5° du CGI, les dotations aux provisions non admises en déduction au titre
d'un exercice sur un titre de participation viennent minorer le montant des
provisions sur ce même titre rapporté au résultat des exercices ultérieurs.
En d'autres termes, lorsque la provision pour dépréciation sur une catégorie de
titres de même nature est rapportée au résultat totalement ou partiellement, la
reprise de provision doit être minorée, sur le plan fiscal, du montant des
dotations non admises en déduction au titre des exercices précédents. A cette
fin, le montant des dotations non admises en déduction en application de la
présente mesure doit être préalablement affecté à chaque titre de participation.
1. Affectation des dotations non admises en déduction
200
Le montant des dotations aux provisions non admises en déduction est affecté à
chaque titre de participation provisionné à proportion des dotations de
l'exercice comptabilisées sur ce titre.
210
Le montant global de dotations aux provisions non admis en déduction au titre de
l'exercice est d'abord déterminé dans les conditions définies aux
nos 40 et suivants. Il y a lieu ensuite de déterminer la
part respective de ce montant global revenant à chaque catégorie de titres
provisionnée au titre de l'exercice.
En application du vingtième alinéa de l'article
39-1
5° du CGI, le montant global de la provision non déductible est affecté à
une catégorie de titre de participation à hauteur du rapport existant entre :
- la dotation aux provisions comptabilisée au titre de l'exercice considéré pour
cette catégorie de titres de participation (numérateur) ;
- et le montant total des dotations aux provisions comptabilisées au titre du
même exercice pour l'ensemble des catégories de titres de participation
(dénominateur).
220
S'agissant des entreprises passibles de l'impôt sur les sociétés, pour les
exercices ouverts à compter du 1er janvier 2007, cette affectation est
appliquée, comme pour le calcul de la quotité de provision non déductible,
distinctement aux titres de participation de sociétés à prépondérance
immobilière cotées et aux titres de participation de sociétés à prépondérance
immobilière non cotées.
230
Exemple :
Hypothèses :
Soit une
entreprise X passible de l'impôt sur les sociétés qui détient en portefeuille
quatre catégories de titres de participation figurant à l'actif de son bilan à
la clôture de l'exercice N (le 31/12/N). Ces différentes catégories de titres de
participation sont constituées de titres de participation de sociétés à
prépondérance immobilière cotées (relevant du régime des plus et moins-values à
long terme).
Solution :
Le montant global de dotations aux provisions non admises en déduction à la
clôture de l'exercice N s'élève à 750, soit le montant de la plus-value latente
existant sur les titres B.
Ce montant est affecté à chaque catégorie de titres provisionnée à proportion
des dotations de l'exercice comptabilisées sur ce titre dans les conditions
suivantes :
- titres A : 750 X (300/1 000) = 225
- titres C : 750 X (200/1 000) = 150
- titres D : 750 X (500/1 000) = 375
Il est précisé que cette affectation doit être opérée sur la base des seules
provisions déductibles conformément aux conditions générales de déduction et aux
dispositions du vingt-septième alinéa du
5°
du 1 de l'article 39 du CGI.
En définitive, la part respective de dotations aux provisions déductible et non
déductible du bénéfice imposable afférente à chaque catégorie de titres de
participation provisionnée, s'établit comme suit :
Titres de participation provisionnés
Dotation aux provisions comptabilisée le 31/12/N
Part non
déductible
Part déductible
Titres
A
300
225
75
Titres
B
200
150
50
Titres
C
500
375
125
Total
1000
750
250
a. Neutralisation des dotations aux provisions non admises en déduction
240
Les dotations aux provisions non admises en déduction au titre d'un exercice et
affectées à un titre de participation viennent minorer le montant de provisions
pour dépréciation sur ce titre rapporté au résultat des exercices ultérieurs.
Autrement dit, la reprise d'une provision dotée au titre de la dépréciation
d'une catégorie de titres de participation n'est pas imposable à hauteur du
montant des dotations aux provisions affecté à cette même catégorie de titres,
non admis en déduction au titre d'un exercice antérieur en vertu du plafonnement
et non encore rapporté au résultat.
250
Le montant de dotations aux provisions non admis en déduction au titre d'un
exercice et affecté à une catégorie de titres de participation s'impute sur le
montant de la première reprise de provisions afférente à cette même catégorie de
titres, sans qu'il y ait lieu de rechercher si cette reprise correspond
effectivement à la reprise de la dotation aux provisions non admise en
déduction. Ainsi, il est considéré que les reprises de provision pour
dépréciation des titres de participation s'opèrent en premier lieu sur la
fraction de la provision non admise en déduction.
260
Exemple :
Hypothèses :
Soit une entreprise qui détient en portefeuille trois catégories de titres de
participation figurant à l'actif de son bilan (A, B et C). Il est supposé que
ces titres de participation sont tous les trois des titres de sociétés à
prépondérance immobilière cotées.
A la clôture de l'exercice N, l'entreprise dote une provision au titre de la
dépréciation de ses titres A pour 120. La valeur réelle de ses titres B et C est
égale à leur prix de revient.
A la clôture de l'exercice N+1, l'entreprise comptabilise une dotation
complémentaire pour dépréciation de ses titres A pour 100. Elle dote également
une provision au titre de la dépréciation de ses titres C à hauteur de 200. Il
existe par ailleurs une plus-value latente afférente aux titres B à hauteur de
75 à la clôture de cet exercice N+1.
A la clôture de l'exercice N+2, aucune dotation aux provisions pour dépréciation
des titres n'est comptabilisée. L'entreprise reprend une partie de la provision
dotée au titre de la dépréciation des titres A à hauteur de 110.
Solution :
A la clôture de l'exercice N, la dotation aux provisions de 120 afférente aux
titres A est déductible en totalité puisqu'il n'existe pas de plus-value latente
sur les titres B et C.
En N+1, le montant global de la dotation aux provisions sur les titres de
participation A et C (300) n'est pas déductible à hauteur du montant de la
plus-value latente sur les titres B, soit 75. Ce montant de provision non
déductible est réparti entre les titres A et C de manière proportionnelle aux
dotations de l'exercice.
Ainsi, la provision dotée au titre de la dépréciation des titres A n'est pas
déductible à hauteur de 25 (75 X 100/300). Elle est déductible pour le surplus,
soit 75.
La provision dotée au titre de la dépréciation des titres C n'est pas déductible
à hauteur de 50 (75 X 200/300). Elle est déductible pour le surplus, soit 150.
En N+2, la reprise de la provision sur les titres A est imposable à hauteur de
110 minoré du montant de dotations aux provisions affectées aux titres A non
admises en déduction au titre des exercices antérieurs et non encore reprises
(25), soit 85.
Remarque : Un exemple récapitulatif présente l'application du
dispositif de plafonnement des dotations aux provisions pour dépréciation des
titres de participation.
270
Il est précisé que, bien que le dispositif de plafonnement cesse de s'appliquer
aux titres de participation autres que des titres de sociétés à prépondérance
immobilière, les dotations aux provisions non admises en déduction au titre d'un
exercice ouvert avant le 1er janvier 2007 et affectées à une ligne de titres de
participation autres que des titres de sociétés à prépondérance immobilière
continuent de venir minorer le montant de provisions pour dépréciation sur ces
mêmes titres rapporté au résultat des exercices ultérieurs, quel que soit le
régime fiscal applicable à cette reprise de provision. | Bulletin officiel des finances publiques - impôts | BOI-BIC-PROV-40-10-20-20 | https://bofip.impots.gouv.fr/bofip/1312-PGP.html/identifiant=BOI-BIC-PROV-40-10-20-20-20120912 | 2012-09-12 00:00:00 | c115913ea3cfdc36b0dac28e580e46395f9991ac0fc75911f9b81caa354f96c5 | [
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] |
1
Les points 4 du 1
et du 2 du III de l’article 207 de l’annexe II au CGI et le 2 du IV du même article fixent l'étendue des droits à
déduction afférents aux biens acquis par l'entreprise antérieurement à la date à laquelle elle est devenue redevable de la TVA. Les droits à déduction en cause sont communément désignés sous le terme
de « crédit de départ ».
10
Ces dispositions ne s'appliquent pas aux biens (stocks ou immobilisations) qui lors de leur
acquisition avaient été affectés exclusivement :
- à des besoins privés ;
- aux besoins d'activités placées en dehors du champ d'application de la TVA (exemple
: activités de service public, absence de lien direct, etc ).
En effet, la Cour de justice des Communautés européennes a indiqué, dans un arrêt du 11
juillet 1991 (aff. C 97/90 - H Lennartz), que « c'est l'acquisition des biens par un assujetti en tant que
tel qui détermine l'application du système de TVA et partant du mécanisme de déduction ».
20
Il s'ensuit qu'une personne qui a acquis des biens à titre privé et ultérieurement décide
d'exercer une activité taxable ne peut pas, même sous forme d'un crédit de départ, obtenir un droit à déduction pour les biens qu'elle a acquis à titre de personne privée.
Il en est de même, pour une personne physique ou morale qui n'ayant pas la qualité d'assujetti
lors de l'acquisition de biens et aucun droit à déduction n'étant donc né, ne pourra pas opérer de déduction au titre de ces biens lorsqu'elle devient assujettie à la TVA.
30
En revanche, les personnes qui ont acquis des biens pour le besoin d'une activité exonérée
peuvent toujours bénéficier du crédit de départ lorsque cette activité devient taxée à la TVA.
I. Produits en stock
40
Il s'agit des biens ne constituant pas des immobilisations détenus en stock à la date à
laquelle l'entreprise devient redevable : matières premières, produits achetés ou fabriqués et destinés à la vente, fournitures, etc.
La taxe afférente à ces biens est déductible à proportion de leurs coefficients de déduction
respectifs.
Les entreprises sont tenues d'établir un inventaire des produits en stock au titre desquels
elles entendent exercer les droits à déduction prévus au 2 du IV de l’article 207 de l’annexe II au CGI.
50
L'imputation de la TVA déductible grevant les produits en stock peut être opérée sur la
déclaration déposée au titre du premier mois d'imposition.
II. Immobilisations neuves
60
Il s'agit du cas de biens constituant des immobilisations dont l'entreprise peut justifier
qu'ils n'ont fait l'objet d'aucune utilisation à la date à laquelle elle est devenue redevable, et pour lesquelles les dispositions du
2 du IV de l’article 207 de l'annexe II au CGI sont applicables.
La taxe afférente à de telles immobilisations est déductible à proportion de leur coefficient
de déduction.
III. Immobilisations en cours d’utilisation
70
Dans la mesure où le bien n'était pas affecté, lors de son acquisition, à des besoins privés
ou aux besoins d'activités placées hors du champ de la TVA, l'entreprise peut prétendre à un crédit de départ au titre de ce bien qui devient utilisé à des opérations ouvrant droit à déduction.
Dans le cadre de son calcul, elle doit tenir compte de l'utilisation dont le bien a
précédemment fait l'objet entre sa date d'acquisition et celle à laquelle l'entreprise est devenue redevable de la TVA dans les conditions posées au
point 4 du 2 du III de l'article 207 de l'annexe II au CGI.
80
Enfin, pour l'application ultérieure éventuelle des dispositions de
l'article 207 de l'annexe II au CGI :
- la période de régularisation initiée lors de l'acquisition, de l'achèvement, de la première
utilisation ou du transfert entre secteurs d'activité continue à courir sans que le bénéfice du crédit de départ n'ait pour conséquence de refaire courir une période de régularisation de cinq ou de
vingt années ;
- la déduction initiale susceptible de régularisation est celle qui a été comprise dans le
crédit de départ (les coefficients de référence tiennent compte du bénéfice de ce crédit de départ en application du 2° du 2 du V de l'article 207 de l'annexe II au CGI).
IV. Dispositions particulières aux immobilisations neuves ou en cours d’utilisation fabriquées ou construites par
l'entreprise antérieurement à la date à laquelle elle est devenue redevable de la taxe
90
Les entreprises qui, au lieu d'acquérir l'immobilisation, avaient fabriqué ou fait fabriquer
elles-mêmes l'immobilisation (cas des immobilisations ayant le caractère de meubles) ou l'avaient construite ou fait construire (cas des immobilisations ayant le caractère d'immeubles), sont tenues,
lorsqu'elles deviennent redevables de la TVA, de procéder à l'imposition de la livraison à soi-même de ces immobilisations (cf. BOI-TVA-CHAMP-10-20-20). | Bulletin officiel des finances publiques - impôts | BOI-TVA-DED-60-40 | https://bofip.impots.gouv.fr/bofip/1417-PGP.html/identifiant=BOI-TVA-DED-60-40-20120912 | 2012-09-12 00:00:00 | 06bfba75d6525ee84fd4fceaf5e790453c4ac954285d4612fc745ef1340c20a8 | [
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] |
1
Aux termes l'article L
277, alinéa 3 du Livre des procédures fiscales (LPF), lorsque la réclamation mentionnée au premier alinéa porte sur un montant de droits supérieur à celui fixé par décret, le débiteur doit
constituer des garanties portant sur le montant des droits contestés.
10
Le redevable qui a demandé le bénéfice du sursis de paiement est invité par le
comptable chargé du recouvrement à constituer des garanties propres à assurer le recouvrement des impositions au paiement desquelles il est sursis.
Toutefois, sans attendre l'invitation du comptable, le redevable peut lui
proposer spontanément des garanties (article R* 277-1 du LPF).
A défaut de constitution de garanties ou si celles-ci sont jugées insuffisantes,
le comptable peut prendre des mesures conservatoires pour garantir le recouvrement ultérieur des impositions contestées, étant précisé que les rémunérations, en application des dispositions de
l'article L3252-7 du code du travail, ne peuvent faire l'objet d'une saisie conservatoire.
Il résulte du dispositif que le bénéfice du sursis n'est pas lié à la constitution des garanties
et ne peut donc être refusé au débiteur pour défaut ou insuffisance de garanties.
I. L'étendue et la nature des garanties à fournir
Le contribuable doit présenter des garanties propres, par leur montant et leur nature, à assurer
le recouvrement de la créance du Trésor. Le débiteur doit constituer des garanties lorsque la réclamation porte sur un montant de droits supérieur au seuil fixé par
l'article R277-7 du LPF , à l'exclusion de toute pénalité, amende ou intérêt de retard
(article L277 du LPF).
Le Livre des procédures fiscales, dans sa partie règlementaire, décrit les modalités de
constitution des garanties.
A. Le montant des impositions à garantir
20
L'article 277 du
LPF précise que le débiteur doit constituer des garanties à hauteur des droits contestés si ce montant est supérieur au montant fixé par
l'article R277-7 du LPF..
Le débiteur doit constituer des garanties spontanément ou à la demande du comptable chargé du
recouvrement. L'obligation de fournir des garanties se limite au seul montant des droits contestés, à l'exclusion de toute pénalité, amende ou intérêt de retard.
30
Cette somme s'apprécie non par cote d'imposition contestée mais pour le montant de la
réclamation d'assiette tel qu'indiqué par les services.
Lorsque le montant des droits contestés est inférieur au seuil fixé par
l'article R277-7 du LPF, les contribuables n'ont pas à constituer de garanties.
Pour les réclamations portant sur des montants de droits contestés supérieurs à ce montant, le
comptable doit demander la constitution de garanties.
B. La nature des garanties à fournir
40
Aux termes de
l’article R*277-1 du LPF toutes les garanties fournies à l’appui d’une demande de sursis de paiement sont recevables.
Celles-ci peuvent, notamment, être constituées par un versement en espèces effectué à un
compte d'attente au Trésor, par des créances sur le Trésor, par la présentation d'une caution, par des valeurs mobilières, des marchandises déposées dans des magasins agréés par l'État et faisant
l'objet d'un warrant endossé à l'ordre du Trésor, par des affectations hypothécaires, par des nantissements de fonds de commerce.
Cette énumération n’est pas exhaustive.
50
Par ailleurs, aux termes de
l’article A 277-9 du LPF, les valeurs
mobilières qui ne sont pas cotées à une bourse française et les actions de SICAV autres que celles visées par l'article
A277-8 du LPF ne peuvent être
admises que si elles sont accompagnées d'une caution bancaire souscrite pour la différence entre le montant de l'évaluation des titres et le montant des impôts contestés.
II. La procédure de constitution des garanties
60
A l'appui de sa demande de sursis de paiement, le redevable qui n'a pas
spontanément offert des garanties est invité par le comptable chargé du recouvrement, conformément aux dispositions de
l'article R*277-1 du LPF, à constituer les garanties prévues à
l'article L277 du LPF. Il dispose d'un délai de quinze jours pour faire connaître les garanties qu'il s'engage à
constituer.
Que l'offre de garantie intervienne spontanément ou à la demande du comptable,
ce dernier doit notifier sa décision par pli recommandé avec demande d'avis de réception postal dans un délai qui est fixé à quarante-cinq jours à compter du dépôt de l'offre
(article R*277-1 du LPF).
A défaut de réponse par le comptable dans ce délai, les garanties offertes
sont réputées acceptées (article R*277-1, alinéa 3 du LPF).
A. La demande de garanties
70
La demande de constitution de garanties doit être envoyée par pli recommandé avec demande
d'avis de réception afin de justifier de la date de sa réception par le redevable et donc de faire courir le délai de quinze jours imparti pour proposer des garanties.
Néanmoins, « le fait que cette invitation, que la contribuable ne conteste pas avoir reçue,
ne lui aurait pas été adressée par lettre recommandée est sans influence sur sa régularité»
CE 9 septembre 1996, requête n° 65912, RJF
10/96, n° 1228.
B. La réponse du contribuable
80
Le contribuable dispose d’un délai de quinze jours à compter de la réception de l’invitation
formulée par le comptable pour faire connaître les garanties qu’il s’engage à constituer. Le contribuable peut, soit ne pas répondre dans le délai indiqué, soit répondre en indiquant les garanties
offertes.
1. Défaut de réponse
90
Lorsque le contribuable ne répond pas dans le délai de quinze jours à compter de la réception
de la demande formulée par le comptable ou de la présentation du pli, le comptable peut prendre des mesures conservatoires pour assurer le recouvrement ultérieur de la créance.
2. Offre de garanties
100
Si le contribuable offre des garanties, que l’offre de garantie intervienne suite à la demande
du comptable ou spontanément à l’initiative du redevable, le comptable doit notifier sa décision par pli recommandé avec demande d’avis de réception postal dans un délai de quarante-cinq jours à
compter du dépôt de l’offre.
A défaut de réponse par le comptable dans ce délai, les garanties offertes sont réputées
acceptées conformément aux dispositions du troisième alinéa de l’article R*277-1 du LPF.
C. La décision du comptable
Le comptable peut soit refuser soit accepter les garanties offertes.
1. Refus du comptable
110
Lorsque le contribuable propose des garanties insuffisantes ou si le comptable n'accepte pas
les garanties offertes, il notifie au redevable son refus par pli recommandé avec demande d’avis de réception dans un délai de quarante-cinq jours.
La décision de rejet doit être signée et motivée, c’est-à-dire préciser les raisons pour
lesquelles la garantie ne peut être acceptée.
L’absence de motivation de la décision de rejet ne peut être contestée devant le juge du
référé fiscal (Conseil d'État, 1er décembre
1999, SA LUCAS FRANCE, requête n°184304).
2. Accord du comptable
120
Le comptable procède à l'examen des garanties proposées et, si leur valeur est suffisante pour
couvrir les créances contestées, notifie expressément son accord au contribuable. A défaut de réponse dans les quarante-cinq jours, la garantie est réputé être acceptée tacitement.
III. La dépréciation ou l'insuffisance révélée des garanties constituées
130
Le comptable doit veiller à ce que les garanties offertes et acceptées soient sauvegardées
pendant toute la durée du sursis de paiement (par exemple, en procédant au renouvellement d'inscription d'hypothèque).
Si les garanties sont acceptées, soit expressément, soit tacitement par suite du silence du
comptable dans le délai de quarante-cinq jours, ce dernier conserve néanmoins la faculté de demander à tout moment au redevable, un complément de garanties en cas d’insuffisance ou de dépréciation de
celles-ci (article R* 277-2 du LPF).
A. Complément de garanties
140
Que les garanties aient été acceptées expressément ou tacitement, le comptable
peut à tout moment, en cas de dépréciation ou d'insuffisance des garanties constituées, demander au redevable, par lettre recommandée avec avis de réception, un complément de garantie en vue d'assurer
le recouvrement de la somme contestée (R*277-2 du LPF).
Le délai accordé au redevable pour répondre à cette demande de complément de garanties est
fixé à quarante-cinq jours.
Conformément au principe selon lequel le sursis n’est pas lié à la constitution de garanties,
si le redevable ne satisfait pas à la demande de complément de garanties dans le délai de quarante-cinq jours qui lui est imparti, il ne perd pas pour autant le bénéfice du sursis de paiement. Dans
cette situation, le comptable peut prendre des mesures conservatoires.
B. Substitution de garanties
150
L'article R277-4
LPF indique que le contribuable peut être admis à remplacer la garantie initiale par toute autre garantie dès lors qu'elle est d'une valeur au moins égale.
IV. Les mesures conservatoires
160
A défaut de constitution de garanties ou si celles-ci sont jugées
insuffisantes, le comptable peut prendre des mesures conservatoires pour les impositions contestées.
Les rémunérations, en application des dispositions de
l'article L3252-7 du code du travail, ne peuvent faire l'objet d'une saisie conservatoire.
Le bénéfice du sursis de paiement n'étant pas lié à la constitution des
garanties et ne pouvant être refusé au débiteur pour défaut ou insuffisance de garanties, la prise de mesures conservatoires, en raison de leur nature, ne saurait être considérée comme mettant fin au
sursis de paiement.
170
Les mesures conservatoires pouvant être prises par le comptable sont celles de droit commun,
notamment les saisies conservatoires sur les biens meubles corporels, les créances et les droits d’associés et valeurs mobilières (cf BOI-REC-GAR-20-10-10).
L’avis à tiers détenteur ne peut pas être utilisé dans ce cas, puisqu’il ne s’agit pas
d’une mesure de nature conservatoire (Cass.
Com.16 décembre 1997, association Wagram Billard Club n° de pourvoi 95-17464;
Cass.com 25 avril
2001,n° de pourvoi: 98-15471 n°783
F-D,).
L’impossibilité d’utiliser la procédure d’avis à tiers détenteur dans un tel cas ne
dispense pas les comptables d’avoir recours à la procédure de saisie conservatoire de créances, à l'exception des rémunérations qui ne peuvent faire l’objet d’une saisie conservatoire
(article L3252-7 du code du travail). | Bulletin officiel des finances publiques - impôts | BOI-REC-PREA-20-20-20 | https://bofip.impots.gouv.fr/bofip/144-PGP.html/identifiant=BOI-REC-PREA-20-20-20-20120912 | 2012-09-12 00:00:00 | 05add35f430a6bbd90710a71018a76b26103a9cab68196de1f14f47c0a1416ba | [
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1
Pour les prestataires de services, le fait générateur de la TVA se produit au moment où la
prestation est effectuée, la taxe étant exigible en principe lors de l'encaissement des acomptes, du prix ou de la rémunération
(article 269-2-c du code général des impôts (CGI)).
10
Toutefois, les prestataires de services ont la possibilité de modifier, sur option,
l'exigibilité de la taxe.
Le présent chapitre présente :
- les différents cas d'option (section 1, cf.
BOI-TVA-BASE-20-50-10) ;
- les cas d'exclusion de l'option pour le paiement de la TVA sur les livraisons de travaux
immobiliers (section 2, cf. BOI-TVA-BASE-20-50-20). | Bulletin officiel des finances publiques - impôts | BOI-TVA-BASE-20-50 | https://bofip.impots.gouv.fr/bofip/1467-PGP.html/identifiant=BOI-TVA-BASE-20-50-20120912 | 2012-09-12 00:00:00 | 2c18219fdddaf763e06003cbe46832fec1d9a243411b555ee56bf377c737d749 | [
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] |
1
Aux termes de l'article 621
du Code de procédure Civile, si le pourvoi en cassation est rejeté, la partie qui l'a formé n'est plus recevable à en former un nouveau contre le même jugement.
Il en est de même lorsque la Cour de cassation constate son dessaisissement, déclare le pourvoi
irrecevable ou prononce la déchéance.
Les décisions de rejet de la Cour de cassation ne sont susceptibles ni d'une opposition, ni
d'une tierce opposition, ni d'un recours en révision.
10
Toutefois, les parties peuvent, en cas de besoin, demander à la Cour de cassation :
- d'interpréter un arrêt dont les termes pourraient prêter à ambiguïté ou équivoque ;
- de rectifier une erreur matérielle ;
- de compléter son arrêt entaché d'une omission de statuer, ou de rectifier sa décision prise «
ultra petita » (quand le juge s'est prononcé sur des choses non demandées ou il a accordé plus qu'il n'était demandé) ;
- de désigner une autre juridiction de renvoi
(cf. BOI-CTX-JUD-30-90) s'il en existe de justes motifs (connexité par exemple) ;
- de prononcer une décision de rabat de l'arrêt, lorsqu'une erreur de procédure, qui lui est
imputable, l'a conduite à rendre une décision qui s'avère fausse. | Bulletin officiel des finances publiques - impôts | BOI-CTX-JUD-30-70 | https://bofip.impots.gouv.fr/bofip/1596-PGP.html/identifiant=BOI-CTX-JUD-30-70-20120912 | 2012-09-12 00:00:00 | 792c4e12ae93e18136611aab4d23a49afbdc65a36c917b1423865b8885554418 | [
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] |
1
Les précisions données ci-après concernent les règles spécifiques à chaque cas de concession du
crédit et essentiellement les échéanciers de paiement, étant rappelé que les dispositions relatives aux garanties exigées sont communes à toutes les concessions de paiement
(BOI-ENR-DG-50-20-40 au I-E-1-b § 150 à 160).
I. Dispositions particulières applicables aux mutations par décès
A. Dispositions particulières applicables au paiement fractionné des droits de mutation par décès : modalités
d'établissement des échéanciers (CGI, ann. III, art. 404 A)
1. Demandes de crédit de paiement formulées jusqu'au 31 décembre 2014
a. Cas général
10
Les droits sont acquittés en plusieurs versements égaux dont le premier a lieu en même temps que
le dépôt de la déclaration de succession dans les conditions fixées à l’article 402 de l’annexe III au code général des
impôts (CGI) et le dernier au plus tard cinq ans après l'expiration du délai légal imparti pour souscrire cette déclaration.
20
Le nombre de versements varie en fonction du pourcentage que représentent les droits par rapport
au montant taxable des parts recueillies soit par tous les cohéritiers solidaires, soit pour chacun des légataires ou donataires.
Le nombre des versements est fixé :
- à deux lorsque les droits n'excèdent pas 5 % du montant taxable des parts recueillies soit par
tous les cohéritiers solidaires, soit pour chacun des légataires ou donataires ;
- à quatre lorsque ces droits n'excèdent pas 10 % du même montant et ainsi de suite en
augmentant de deux le nombre des versements pour chaque nouvelle tranche de 5 % sans que le nombre des versements puisse être supérieur à dix.
30
L'intervalle entre deux versements ne peut excéder six mois.
40
Ainsi, le nombre de versements doit être fixé comme suit en fonction du pourcentage que
représentent les droits par rapport au montant taxable :
- deux jusqu'à 5 % ;
- quatre de 5 % à 10 % ;
- six de 10 % à 15 % ;
- huit de 15 % à 20 % ;
- dix à partir de 20 %.
50
Néanmoins, lorsque les droits s'établissent exactement à la limite supérieure d'une tranche,
le nombre de versements à retenir est celui applicable à la tranche supérieure. Ainsi, si les droits représentent 10 % des parts taxables, il convient d'accepter six versements et non quatre.
Le pourcentage est déterminé comme suit : (droits simples x 100) / (actif net - abattements
pratiqués).
b. Délai spécial de paiement fractionné
60
Le délai maximal prévu au I-A-1-a § 10 à 50 est porté à dix ans et le nombre
des versements est doublé sans pouvoir toutefois dépasser vingt lorsque l'actif héréditaire comprend, à concurrence de 50 % au moins, des biens non liquides énumérés au quatrième alinéa de
l’article 404 A de l'annexe III au CGI.
Exemple : Part d’un héritier en ligne directe :
- actif net : 830 000 € ;
- abattement : 156 359 € ;
Remarque : Pour la perception des droits afférents aux mutations en ligne
directe, il est pratiqué un abattement, fixé pour 2009 à 156 359 € sur la part de chacun des ascendants et sur la part de chacun des enfants vivants ou représentés par suite du prédécès ou de la
renonciation de l'enfant.
- taux = 146 116 x 100 / (830 000-156 359) = 21,69 %.
Le nombre de versements autorisés est de dix.
Si l’actif héréditaire comprend au moins 50 % de biens non liquides, le nombre de versement est
doublé sans pouvoir dépasser 20.
70
Remarque : Le IV de
l'article 1 du décret n° 2010-320 du 22 mars 2010 a étendu le délai spécial de paiement
fractionné, auparavant réservé aux droits à la charge des héritiers en ligne directe et du conjoint survivant, à l’ensemble des héritiers et légataires.
Cette extension du délai spécial s’applique :
- aux successions ouvertes à compter du 26 mars 2010 (une succession s'ouvre à la date du décès)
;
- aux demandes de paiement fractionné formulées au pied ou à l'appui des déclarations de
succession déposées à compter du 26 mars 2010, à l'exclusion des demandes effectives faites à compter de la date précitée par des héritiers, cohéritiers solidaires, légataires ou donataires tenus de
souscrire une déclaration avant l'entrée en vigueur du décret.
c. Détermination de l’intervalle entre les versements
80
Pour déterminer l’intervalle qui doit séparer deux versements, il faut diviser le nombre de
jours de la période comprise entre la date du premier versement et la date à laquelle expire le délai accordé par le nombre de versements.
Exemple : Déclaration déposée le 20 novembre N, accompagné du paiement de la
première échéance :
- l'échéancier sera fixé à compter du 20 novembre N ;
- l'intérêt de crédit au titre du paiement fractionné ou différé sera dû pour la période
postérieure au 20 novembre N.
En retenant l’hypothèse d’un taux compris entre 15 % et 20 %, le nombre de versements est de
seize si l’actif héréditaire comprend 50 % au moins de biens non liquides. A compter de la date de dépôt, le nombre de jours à courir jusqu’à la date d’expiration du délai accordé , soit le 20 mai
N+8, sera de 2 738 jours. Par conséquent, les versements seront effectués à intervalle de 182 jours (2 738/15).
2. Demandes de crédit de paiement formulées à compter du 1er janvier 2015
a. Cas général
82
Les droits sont acquittés en plusieurs versements égaux dont le premier a lieu en même temps
que le dépôt de la déclaration de succession dans les conditions fixées à l’article 402 de l’annexe III au CGI et le
dernier au plus tard un an après l'expiration du délai légal imparti pour souscrire cette déclaration.
Le nombre des versements est égal à trois.
L'intervalle entre deux versements ne peut excéder six mois.
b. Délai spécial de paiement fractionné
85
Le délai maximal prévu au I-A-2-a § 82 est porté à trois ans et le nombre des
versements est égal à sept lorsque l'actif héréditaire comprend, à concurrence de 50 % au moins, des biens non liquides énumérés au quatrième alinéa de
l'article 404 A de l'annexe III au CGI.
Remarque : Le
décret n° 2014-1565 du 22 décembre 2014 a ajouté à la liste des biens non liquides les objets d’antiquité,
d’art ou de collection.
Les objets d’antiquité, d’art ou de collection admis au titre des biens non liquides sont
définis au I-A § 10 à 180 du BOI-PAT-ISF-30-40-20.
3. Cas particulier d’une déclaration déposée hors délai
90
En cas de dépôt tardif de l'acte ou de la déclaration, accompagné d'une demande de paiement
fractionné ou différé, il y a lieu, en sus de l'application de la majoration de 10 % prévue à l'article 1728 du CGI, de
décompter l'intérêt de retard prévu à l'article 1727 du CGI pour la période comprise entre la date légale de dépôt et sa date
effective.
100
En tout état de cause, l'échéancier ne peut débuter qu'à la date effective de dépôt et de
plus, en aucun cas, il ne peut excéder la date à laquelle il aurait dû être terminé si la déclaration avait été déposée dans les délais.
Exemple : Déclaration déposée le 30 avril N au lieu du 20 février N.
- l'échéancier sera fixé à compter du 30 avril N ;
- l'intérêt de crédit au titre du paiement fractionné ou différé sera dû pour la période
postérieure au 30 avril N.
Le nombre de versement sera égal à sept si l’actif héréditaire comprend 50 % au moins de biens
non liquides. A compter de la date de dépôt, le nombre de jours à courir jusqu’à la date d’expiration du délai qui aurait été accordé si la déclaration avait été déposée dans les délais, soit le 20
février N+3 sera de 1027 jours. Par conséquent, les versements seront effectués à intervalle de 171 jours (1027/6).
4. Règle d’établissement de l’échéancier en présence de cohéritiers solidaires
110
Il n’est établi qu’un seul échéancier pour le montant total des droits dus.
5. Cohéritiers solidaires adoptant le régime du paiement fractionné : défaillance de l'un d'entre eux
120
En cas de non-respect par l'un des cohéritiers d'une échéance du paiement fractionné, le
comptable doit prononcer la déchéance à l'encontre de tous les cohéritiers (BOI-ENR-DG-50-20-40 au IV § 300 et suivants). Toutefois, il sera
possible de maintenir le régime de faveur si les autres héritiers s'engagent à payer les échéances de l'héritier défaillant.
B. Dispositions particulières applicables au paiement différé des droits de mutation par décès (CGI, ann. III, art. 404 B)
1. Objet du crédit de paiement différé
130
Le paiement différé ne peut porter que sur la fraction de droits correspondant :
- soit à la valeur imposable de la nue-propriété s'il s'agit d'une succession comportant une
dévolution de cette nature ;
- soit au montant des sommes payables à terme s'il s'agit d'une succession qui donne lieu à
l’attribution préférentielle de certains biens prévue à l’article 832 du code civil (C. civ.) ou la réduction de libéralités portant sur un
bien pouvant faire l'objet d'une telle attribution prévue à l’article 924-3 du C. civ. dans les conditions de
l’article 1722 bis du CGI ;
- aux droits dus sur la part du conjoint survivant lorsque l’actif héréditaire comprend
majoritairement des biens non liquides énumérés à l’article 404 A de l'annexe III au CGI.
Remarque : La
loi n° 2007-1223 du 21 août 2007 en faveur du travail, de l'emploi et du pouvoir d'achat (loi TEPA) exonère de
droits de mutation par décès le conjoint survivant et le partenaire lié au défunt par un pacte civil de solidarité. Cette disposition, qui s'applique pour les successions ouvertes à compter du 22 août
2007, est codifiée à l’article 796-0 bis du CGI.
2. Cas de dispense de paiement d'intérêts au titre du paiement différé
140
Par dérogation à
l'article 401 de l'annexe III au CGI qui prévoit le versement d'intérêts, le bénéficiaire du paiement différé peut,
dans le cas de mutation par décès comportant dévolution de biens en nue-propriété (CGI, ann. III, art. 397, 1), être
dispensé du paiement des intérêts, à la condition que les droits de mutation par décès soient assis sur la valeur imposable au jour de l'ouverture de la succession de la propriété entière des biens
qu'il a recueillis.
150
L'élargissement de l'assiette constitue la contrepartie de la dispense du versement d'intérêts.
L'option pour ce régime est irrévocable et fait perdre définitivement aux successibles la possibilité de se placer sous le régime du paiement différé avec intérêt, même si la cession des biens
intervient peu de temps après l'option (RM Mesmin n° 39432, JO AN du 29 juillet 1991, p. 3005 et
RM Hellier n° 35786, JO AN du 2 septembre 1996, p. 4705).
3. Terme du paiement différé : exigibilité des droits
160
Le paiement des droits peut être différé au maximum jusqu'à l'expiration d'un délai de six
mois décompté dans les conditions ci-après.
a. Soit de la date de la réunion de l'usufruit à la nue-propriété ou de la cession totale ou partielle de cette dernière à
titre onéreux ou gratuit
170
A cet égard, si le nu-propriétaire qui a obtenu le bénéfice du paiement différé des droits décède
avant l'usufruitier, ce bénéfice n’est pas remis en cause du fait du décès, ni du fait, le cas échéant, du partage pur et simple entre ses héritiers des biens grevés de l’usufruit
(RM Belcour n° 24263, JO débats AN du 6 mars 1976, p. 926).
180
A l’opposé d’un partage pur et simple, un partage avec soulte est susceptible de faire perdre
le bénéfice du paiement différé à l’héritier en nue-propriété qui reçoit la soulte.
Dès lors que la soulte reçue par l'un des héritiers correspond à l'aliénation au moins partielle de la
nue-propriété, elle constitue un des événements mettant fin au régime du paiement différé. Toutefois, par mesure de tempérament et sur demande préalable, il pourra être admis que la perte du bénéfice
du paiement différé soit limitée aux droits de mutation par décès dus par le copartageant bénéficiaire de la soulte et à concurrence du montant de celle-ci. Dans l'hypothèse où le paiement de la
soulte n'interviendrait qu'au décès de l'usufruitier, le partage ne remettrait pas en cause le bénéfice du paiement différé
(RM Neuwirth n° 23286, JO AN du 22 décembre 1980, p. 5346).
b. Soit du terme du délai imparti à l'attributaire, au légataire ou au donataire pour le paiement des sommes dont il est
débiteur envers ses cohéritiers
190
Il est rappelé que ce délai ne peut excéder :
- dix ans s'il s'agit de l'attribution préférentielle d'une exploitation agricole prévue à
l'article 832 du C. civ. ;
- dix ans comptés du jour de l'ouverture de la succession s'il s'agit d'un don ou d'un legs
ayant pour objet un des biens pouvant faire l'objet d'une attribution préférentielle (C. civ., art. 924-3).
200
D'autre part, le paiement de la totalité des droits est différé jusqu'au terme accordé à
l'héritier attributaire pour se libérer complètement, quelles que soient les modalités de règlements intermédiaires consenties par ses cohéritiers.
4. Cas particuliers des cessions
210
La cession, même partielle, des biens sur lesquels porte le bénéfice du paiement différé
entraîne la déchéance du terme pour l'ensemble des droits dus (BOI-ENR-DG-50-20-40 au IV-B § 320). Des assouplissements ont cependant été
apportés à la règle d'exigibilité immédiate en cas de cession partielle.
a. Cession n'entraînant aucun paiement de droits à l'administration fiscale
220
En cas d'expropriation de l'un des biens dont la propriété est démembrée et qui avait été affecté en
garantie, l'indemnité sera encaissée par l'usufruitier (pour un montant inférieur à celui des droits différés, sinon il y a déchéance) et le bénéfice du régime de faveur maintenu, moyennant la
constitution d'une nouvelle garantie (Réponse Secrétaire d’État au Budget du 5 avril 1957 à M. Walker, Sénat, et RM
Souchal n° 20469, JO AN du 26 novembre 1966, p. 5023).
225
Lorsqu'une femme mariée sous le régime de la séparation de biens, ayant reçu, par succession, la
nue-propriété de plusieurs biens et ayant demandé à bénéficier du paiement différé des droits de mutation à titre gratuit, adopte le régime de la communauté universelle, le bénéfice du régime de
paiement n'est pas remis en cause. Toutefois, dans l'hypothèse où le mari serait lui-même titulaire de l'usufruit, le changement de régime matrimonial serait considéré comme entraînant la réunion de
l'usufruit à la nue-propriété et, par suite, la déchéance du régime de paiement en application de l'article 404 B de l'annexe III au CGI
(RM Geoffroy n° 28690, JO Sénat du 28 avril 1979, p. 1059)
S'agissant de biens apportés à un groupement foncier agricole, il est admis, pour l'application de
l'article 1717 du CGI, de l'article 397 de l'annexe III au CGI et de l'article 404 B de l'annexe III au CGI, de considérer qu'il n'y a pas réunion de l'usufruit et de la nue-propriété si, lors de la
constitution du groupement, les parts représentatives des apports sont attribuées en usufruit ou en nue-propriété selon que les apporteurs exerçaient sur les biens ainsi mis en commun l'un ou l'autre
de ces deux droits réels. Si une telle condition est remplie, il n'est pas mis fin, en principe, au régime du paiement différé. En revanche, ce régime cesserait de s'appliquer si les apports donnaient
lieu à l'attribution de parts en toute propriété, ou, si devenu propriétaire du domaine, le groupement foncier agricole procédait à sa réalisation partielle ou totale
(RM Héon n° 26394, JO Sénat du 11 octobre 1978, p. 2487).
b. Cession entraînant le paiement d'une partie des droits
230
Il est rappelé que la réunion de l’usufruit à la nue-propriété peut se réaliser non seulement par le
décès de l’usufruitier mais aussi par la cession au nu-propriétaire de tout ou partie des droits d’usufruit. Toutefois, dans le cas où l’usufruitier envisage, pour partie seulement de ces biens, de
céder au nu-propriétaire soit à titre gratuit, soit à titre onéreux, l’usufruit dont sont grevés les dits biens, le nu-propriétaire peut conserver le bénéfice du paiement différé pour le surplus des
droits dont il demeure redevable au titre des autres biens dont la propriété reste démembrée (RM Medecin n° 9265, JO AN du
28 mars 1970, p. 711).
240
En cas de cession totale ou partielle par le nu-propriétaire de la nue-propriété qui lui a été
attribuée, le délai de règlement est de six mois à compter de la cession. Cependant, lorsque le produit de l’aliénation est inférieur au montant des droits ainsi exigibles, l’administration admet que
les successibles peuvent se borner à verser le produit de l’aliénation à titre d’acompte sur les droits en suspens et conserver le bénéfice du paiement différé pour le solde de ces droits. Cette
mesure de tempérament ne concerne que les cas où le produit de l’aliénation est inférieur au montant des droits différés. Lorsque la cession procure au redevable des disponibilités suffisantes pour le
paiement desdits droits, il appartient à l’intéressé de se libérer de ceux-ci. Faute d’y avoir satisfait, le redevable est déchu du bénéfice du crédit.
250
En revanche, dès lors que le produit de la vente est affecté à l'apurement du passif successoral
(suite à une rectification) cette mesure de tempérament n'est pas applicable (RM Chamant n° 23454, JO Sénat du 18 mars 1993,
p.486).
c. Cession de valeurs mobilières
260
Selon les termes de l’arrêt rendu le 20 septembre 2001 par la Cour d’appel de Paris, il est
précisé que le bénéfice du régime de paiement différé pourra être conservé dès lors que le produit de la cession de valeurs mobilières est destiné à être réinvesti dans d'autres valeurs.
Remarque : En cas de cession partielle intervenue avant la demande de paiement
différé, celle-ci demeure recevable pour le surplus des biens recueillis en nue-propriété dès lors que les droits afférents aux biens cédés ont été payés au comptant au moyen du versement d’un
acompte. En dehors du cas de la cession de l’usufruit au nu-propriétaire, la cession des biens légués, donnés ou attribués entraîne l’exigibilité immédiate des droits en suspens
(CGI, ann. III, art. 404 B). Néanmoins, par analogie avec les dispositions prévues pour le règlement de chaque terme
ou fraction et malgré les exigences de l'article 404 B de l'annexe III au CGI, le débiteur dispose d'un délai d'un mois à compter de la cession partielle ou totale pour s'acquitter de son obligation.
Faute d'y avoir satisfait à l'expiration de ce délai, il est déchu du bénéfice du crédit et se
voit réclamer les pénalités de retard (CGI, ann. III, art. 403).
C. Cas des cohéritiers solidaires adoptant des régimes de paiement différents
270
Certains successibles peuvent demander à bénéficier du paiement fractionné et d'autres du paiement
différé, dès lors qu'ils fournissent les garanties nécessaires et qu'ils déclarent maintenir la solidarité entre eux
(RM Picard n° 8998, JO Sénat du 3 avril 1970, p. 114 et
RM Le Fur n° 27598, JO AN du 30 mars 2004, p. 2525).
280
De même, il est admis que certains cohéritiers puissent opter pour le paiement comptant et
d'autres pour le paiement à crédit sous réserve que soient satisfaites les conditions suivantes :
- le ou les cohéritiers désirant effectuer un paiement au comptant doivent donner leur accord
exprès à la demande de crédit formulée par leurs cohéritiers ;
- ils doivent également déclarer avoir été informés que, du fait de la solidarité les liant à
leurs cohéritiers, en vertu de l'article 1709 du CGI, le versement d'une somme correspondant à la part des droits de succession
dont ils sont normalement débiteurs ne les libère pas définitivement à l'égard du Trésor et ils doivent reconnaître rester tenus envers celui-ci des sommes faisant l'objet d'une concession de crédit.
Dans l'hypothèse où le règlement au comptant donnerait lieu à la délivrance d'une quittance
et pour éviter qu'en dépit de cette déclaration les intéressés tentent de se prévaloir des dispositions de l'article 1211 du code civil
pour se soustraire à leur obligation, cette quittance devra être libellée au nom de la partie versante pour le compte des héritiers X... ou de la succession X... et comporter la mention suivante :
« La délivrance de la présente quittance ne décharge pas M. X (nom de l'héritier auteur du versement) de son obligation
solidaire au paiement de la somme de x €, solde des droits dus au titre de la succession de M. Y (nom du de cujus) qui ont fait l'objet d'une décision de paiement fractionné (ou différé) (CGI, art.
1709) ».
En l’absence de l’autorisation d’un seul héritier, le comptable doit rejeter la demande
formée par les autres cohéritiers.
II. Dispositions particulières applicables aux apports en société
290
L'article
404 C de l'annexe III au CGI permet le fractionnement :
- en trois annuités égales, du paiement des droits ou taxes mentionnés au II de
l'article 809 du CGI perçus sur les apports purs et simples qui ont été faits depuis le 1er août 1965 par des
personnes non soumises à l'impôt sur les sociétés à une personne morale qui, originellement non soumise à l'impôt sur les sociétés, en devient passible. Ce changement de régime fiscal entraîne
l'exigibilité sur ces apports des droits et taxes de mutation à titre onéreux (BOI-ENR-AVS-20-40 au III-A § 250 et III-C §310). Ceux-ci
sont alors liquidés sur la valeur vénale des biens apportés à la date du changement ;
Remarque : 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 cinq annuités égales, du paiement des droits ou taxes mentionnés au 3° du I de l'article 809 du CGI perçus sur les
apports purs et simples effectués par une personne non passible de l'impôt sur les sociétés à une personne passible de cet impôt. Le taux de ce droit ou de cette taxe de publicité foncière est majoré
des taxes additionnelles (BOI-ENR-DG-60-10-20), dont le paiement peut être fractionné dans les mêmes conditions que le droit perçu au profit de l'État.
III. Dispositions particulières applicables aux acquisitions effectuées dans le cadre des procédures de sauvegarde, de
redressement ou de liquidation judiciaire
300
Les droits et taxes dont le paiement est fractionné sont acquittés en cinq annuités égales
(CGI, ann. III, art. 404 D).
310
L'aliénation, autrement qu'à titre gratuit, des biens acquis sous le bénéfice du crédit
entraîne l'exigibilité immédiate des droits en suspens en respectant le délai de tolérance d’un mois prévu à l’article 402
de l’annexe III au CGI.
(320)
330
Lorsque, sous certaines conditions, ces apports sont soumis au droit fixe, les dispositions
relatives au paiement fractionné sont sans objet.
IV. Dispositions particulières applicables aux offices ministériels
340
Les droits et taxes dont le fractionnement est autorisé sont acquittés en cinq annuités
égales (CGI, ann. III, art. 404 E).
350
La cession ou la suppression de l'office attributaire, ainsi que la démission ou la
destitution de son titulaire, entraînent l'exigibilité immédiate des droits en suspens, sous réserve du même délai de tolérance que celui invoqué au III § 310.
V. Dispositions particulières applicables aux rapatriés d'outre-mer et migrants ruraux
360
Le fractionnement est limité aux droits et taxes exigibles sur la partie de la valeur
imposable correspondant au montant du prêt consenti à l'acquéreur (CGI, ann. III, art. 404 F).
Celui-ci doit joindre à l'appui de sa demande de crédit une attestation de l'établissement
prêteur indiquant la nature et le montant du prêt consenti.
370
Les droits et taxes exigibles sur ces mutations sont acquittés en cinq annuités égales.
Le crédit accordé au titre des mutations de l'espèce ne donne pas lieu à versement
d'intérêts.
380
L'aliénation autrement qu'à titre gratuit des biens acquis sous le bénéfice du
fractionnement entraîne l'exigibilité immédiate des droits en suspens, sous réserve du même délai de tolérance qu'au III § 310.
VI. Remarque commune concernant la déchéance du terme
390
En matière de paiement différé des droits de mutation par décès et de paiement fractionné
des droits de mutation à titre onéreux dus par les rapatriés, les migrants ruraux ou les acquéreurs d'actifs d'entreprises en sauvegarde, en redressement ou en liquidation judiciaire, la cession des
biens légués, donnés, attribués ou acquis avec le bénéfice du crédit entraîne l'exigibilité immédiate des droits. Il en est de même de la cession ou de la suppression de l'office ministériel
attributaire de l'indemnité, ainsi que de la démission ou de la destitution de son titulaire.
Ces situations entraînent la déchéance du terme.
400
Il en résulte :
- que les droits dus ou restant dus doivent être acquittés dès l'événement rendant exigible
la créance du Trésor sous réserve des délais de paiement susvisés de six mois et un mois ;
- qu'au-delà de ces délais, la déchéance du crédit doit être prononcée et les intérêts de
retard sont encourus jusqu’au jour du paiement. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DG-50-20-30 | https://bofip.impots.gouv.fr/bofip/1398-PGP.html/identifiant=BOI-ENR-DG-50-20-30-20171206 | 2017-12-06 00:00:00 | b4631ac9c8b3e35029db0195c20479a57c471f5000594e6ceaa970a67b963dd6 | [
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