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Série / Division :
CF - INF
Texte :
Une précision est apportée s'agissant des groupes fiscaux au sens de
l'article 223 A du code général des impôts (CGI), en ce qui concerne l'exception au versement de l'intérêt de retard et de la
majoration de 5 %, prévue à l'article 1731 A du CGI, en cas d'insuffisance de versement du dernier acompte auquel sont tenues
les sociétés soumises à l'IS, lorsque le montant d'IS est estimé à partir du compte de résultat prévisionnel mentionné à l'article L.
232-2 du code de commerce.
Pour la société mère d'un groupe mentionné à l'article 223 A du CGI, le compte de résultat
prévisionnel révisé s'entend de la somme des comptes de résultat prévisionnels révisés avant déduction de l’impôt sur les sociétés de chacune des sociétés membres du groupe.
En conséquence, il est précisé que chacune des sociétés membres du groupe doit produire un
compte de résultat prévisionnel, qu'elle y soit ou non tenue en application de l'article L. 232-2 du code de commerce.
Actualité liée :
X
Document lié :
BOI-CF-INF-10-30 : CF - Infractions et sanctions - Infractions
et pénalités fiscales communes à tous les impôts - Infractions relatives au recouvrement de l'impôt
Signataire du commentaire lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2012-00066 | https://bofip.impots.gouv.fr/bofip/8366-PGP.html/identifiant=ACTU-2012-00066 | 2012-12-28 00:00:00 | afcc6d3e3e435c8718b8ae0f027c80ac12f775dd6557097d21220f0b6ba9df9f | [
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Série / division :
BIC - RICI
Texte :
Le document BOI-BIC-RICI-10-150-30-20, publié le 05/02/13, fait l'objet
d'une nouvelle publication afin d'intégrer une modification au § 180.
Actualité liée :
05/02/2013 : BIC - Consultation publique - Crédit d'impôt pour la compétitivité et
l'emploi
Document lié modifié :
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
Signataire des commentaires liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00030 | https://bofip.impots.gouv.fr/bofip/8503-PGP.html/identifiant=ACTU-2013-00030 | 2013-02-06 00:00:00 | 8195c20cbff9f35763ef48972b39f6f45c6d5b7fda8397734f0b4cfdc934d592 | [
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] |
Série / Division :
IS - RICI
Texte :
La réduction d'impôt pour souscription au capital des entreprises de presse prévue à
l'article 220 undecies du code général des impôts a été prorogée jusqu'au 31 décembre 2013 par
l'article
29 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013.
Actualité liée :
x
Document lié :
BOI-IS-RICI-20-10 : IS - Réductions et crédits d'impôt -
Réduction d'impôt pour souscription au capital des entreprises de presse
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00133 | https://bofip.impots.gouv.fr/bofip/8805-PGP.html/identifiant=ACTU-2013-00133 | 2013-05-31 00:00:00 | 1bebdf1b650cfa9b50533de2e43e27cf516157c176fdb93b4f34c212ba7c6d67 | [
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] |
Série / Division :
TVA - CHAMP
Texte :
La Cour de justice de l'Union européenne
(CJUE, aff n° C-116/10,
Bacino Charter Company SA du 22 décembre 2010 ) a jugé que les locations de bateaux à des fins de voyages d'agrément ne peuvent bénéficier de l'exonération de taxe sur la valeur ajoutée prévue par
l'article 15 de la sixième directive 77/388/CEE du Conseil repris à l'article 148 de la directive 2006/112/CE
du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée.
La taxe sur la valeur ajoutée s'applique aux contrats de location de bateaux à des
fins de voyages d'agrément conclus à compter du 15 juillet 2013.
Actualité liée :
X
Document lié :
BOI-TVA-CHAMP-30-30-10 : TVA - Champ d'application et territorial - Exonérations -
Opérations afférentes aux bateaux
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00166 | https://bofip.impots.gouv.fr/bofip/8855-PGP.html/identifiant=ACTU-2013-00166 | 2013-06-25 00:00:00 | 01f711842afa4ec8cb92e3a1140b5f124f29b448a8c9cef6645aa445b1055d4e | [
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] |
Série / Division :
RSA - CHAMP
Texte :
Les bénéficiaires de l'indemnité pour charges militaires prévue par le
décret n° 59-1193 du 13 octobre
1959 doivent toujours, en cas d'option pour la déduction de leurs frais réels et justifiés, réintégrer le montant de ladite indemnité dans leur rémunération imposable.
Actualité liée :
X
Document lié :
BOI-RSA-CHAMP-20-30-10-30 : RSA - Champ d'application - Éléments du revenu
imposable - Revenus accessoires - Indemnités, primes, allocations, gratifications - Personnel du secteur public
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00215 | https://bofip.impots.gouv.fr/bofip/8972-PGP.html/identifiant=ACTU-2013-00215 | 2013-09-19 00:00:00 | 6225f33b7c30fa060aba0c96534900e66964df14fd0d0061518bae2b0ca07f3a | [
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] |
Série / Division :
TVA - DECLA
Texte :
L'article 25 de la
loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 a instauré, au 2 nonies de l'article 283 du code général des
impôts, un mécanisme d'autoliquidation de la taxe sur la valeur ajoutée pour les travaux de construction effectués en relation avec un bien immobilier par une entreprise sous-traitante (au sens de
l'article
1er de la loi n° 75-1334 du 31 décembre 1975) pour le compte d'un preneur assujetti.
Les présents commentaires ont pour objet de préciser le champ d'application du dispositif (ratione temporis et matériel) et
ses modalités pratiques.
Actualité liée :
X
Document 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 redevable
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00020 | https://bofip.impots.gouv.fr/bofip/9100-PGP.html/identifiant=ACTU-2014-00020 | 2014-01-24 00:00:00 | 888a7f40606e056ad77fa2c964d1a5efbc66076b3823ae5a3218303933cf3beb | [
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] |
Série/Division:
ENR - DMTOI
Texte:
Des précisions sont apportées sur les modalités de taxation des transmissions de droits démembrés d'immeubles au regard des
dispositions de l'article 669 du code général des impôts (CGI).
De plus, conformément à la réponse ministérielle Grosskost
(RM Grosskost n° 55 175, JO AN 28 juin 2005 p.6466) il est rappelé que l'évaluation de la nue-propriété d'un bien apporté à une
société peut être fixée sans utiliser le barème de l'article 669 du code général des impôts. En revanche, pour la liquidation des droits de mutation dus à cette occasion, l'administration fiscale
retiendra la valeur telle qu'elle résulte de l'application du barème non seulement lorsque le prix stipulé sera inférieur à la valeur vénale, mais aussi lorsqu'il sera supérieur.
Actualité liée:
X
Document lié:
BOI-ENR-DMTOI-10-10-10 : Mutations de propriété à titre onéreux d'immeubles - Mutations
autres que les échanges - Champ d'application
Signataire du document lié:
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00250 | https://bofip.impots.gouv.fr/bofip/9134-PGP.html/identifiant=ACTU-2013-00250 | 2013-11-19 00:00:00 | d2d0af17f6b9eec30ce5b2a891b5a297020cde8beb8d9de216946d4ca3c9ae69 | [
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] |
Séries / Divisions :
RPPM - PVBMI, BNC - DECLA, BIC - PDSTK, BIC - CHG, TVA - DED, CTX - BF,
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin de rétablir la
doctrine administrative telle qu'elle était avant l'ouverture au public du site.
Les documents concernés sont recensés ci-après.
Actualité liée :
x
Documents liés :
BOI-RPPM-PVBMI-20-10-40 : RPPM - Plus-values sur biens meubles incorporels - Prise en compte des pertes
BOI-BNC-DECLA-10-40 : BNC - Régime de la déclaration contrôlée - Associations agréées des membres de professions
libérales et des titulaires de charges et offices
BOI-BIC-PDSTK-10-10-20 : BIC - Produits et stocks - Produits d'exploitation - Produits autres que les ventes, travaux et
prestations de service
BOI-BIC-CHG-40-20-10 : BIC - Charges d'exploitation externes - Redevances, loyers et charges locatives
BOI-TVA-DED-20-10-20 : TVA - Droits à déduction - Détermination des droits à déduction - Coefficient de taxation
BOI-CTX-BF-20-20-10-10 : CTX - Bouclier fiscal - Détermination du droit à restitution - Revenus réalisés en France et
soumis à l'impôt sur le revenu
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00143 | https://bofip.impots.gouv.fr/bofip/8844-PGP.html/identifiant=ACTU-2013-00143 | 2013-06-10 00:00:00 | 438572a2e8e5e12dff38d994a1906ced3117b7d39a373edc1658911962844e07 | [
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] |
Séries / Divisions :
BIC - PVMV, BIC - AMT, BIC - PROV, BIC - PTP, IS - FUS
Texte :
L'article 39 bis A du code général des impôts
(CGI) prévoit un régime spécial en faveur des entreprises de presse dans le but de leur permettre de financer elles-mêmes, au moyen des bénéfices qu'elles réalisent, l'acquisition des éléments
indispensables à leur exploitation.
A cette fin, ces entreprises sont autorisées à constituer une provision déductible de leur résultat imposable.
Le A du I de
l'article
25 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 proroge jusqu'aux exercices clos au 31 décembre 2014 inclus la période au titre de laquelle les entreprises sont
autorisées à bénéficier de ces dispositions particulières.
Actualité liée :
X
Documents liés :
BOI-BIC-PVMV-20-10 : BIC - Plus-values et moins-values - Régime fiscal des plus et
moins-values des entreprises relevant de l'impôt sur le revenu - Régime fiscal des plus et moins-values à court terme et à long terme - Définition des plus-values et moins-values à court terme
BOI-BIC-PVMV-40-20-30-20 : BIC - Plus-values et moins-values - Régimes particuliers -
Plus et moins-values réalisées en fin d'exploitation - Transmission d'une entreprise individuelle par voie d'apport en société - Régime d'imposition des plus-values d'apport et des bénéfices de
l'entreprise apportée
BOI-BIC-AMT-10-30-30-10 : BIC - Amortissements - Règles de déduction - Base de
l'amortissement - Biens n'ayant fait l'objet d'aucune réévaluation - Biens acquis à titre onéreux
BOI-BIC-AMT-10-30-40 : BIC - Amortissements - Règles de déduction - Base de
l'amortissement - Biens ayant fait l'objet d'une réévaluation
BOI-BIC-AMT-10-50-30 : BIC - Amortissements - Règles de déduction - Comptabilisation des
amortissements - Obligation de constater un amortissement minimal
BOI-BIC-PROV-20-10-10 : BIC - Provisions - Conditions de constitution - Conditions de
fond - Objet de la provision
BOI-BIC-PROV-60-60 : BIC – Provisions – Provisions réglementées – Entreprises de presse
BOI-BIC-PROV-60-60-10 : BIC – Provisions - Provisions réglementées - Entreprises de
presse - Champ d'application et portée du régime spécial
BOI-BIC-PROV-60-60-20 : BIC – Provisions - Provisions réglementées – Entreprises de
presse - Limitation et emplois des déductions
BOI-BIC-PROV-60-60-30 : BIC – Provisions - Provisions réglementées - Entreprises de
presse – Constitution, utilisation et suivi de la provision
BOI-BIC-PTP-10-10-20-20 : BIC - Intéressement et participation - Participation des
salariés aux résultats de l'entreprise - Définition des éléments concourant au calcul de la réserve spéciale - Capitaux propresBOI-IS-DECLA-10-10-20 : IS - Obligations déclaratives relatives aux
documents sociaux et documents annexes
BOI-IS-FUS-10-20-30 : IS - Fusions et opérations assimilées - Conséquences du régime
spécial des fusions au regard de la société absorbée
Signature des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00051 | https://bofip.impots.gouv.fr/bofip/9253-PGP.html/identifiant=ACTU-2014-00051 | 2014-02-19 00:00:00 | 26adebfbd2f6ee7b2a64dbf562de04eb5e38ca60ee5ce002f3e0d460ce6beb2a | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00232 | https://bofip.impots.gouv.fr/bofip/9110-PGP.html/identifiant=ACTU-2013-00232 | 2013-10-14 00:00:00 | fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368 | [
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] |
Séries / Divisions :
BIC - AMT, IS - BASE, IS - DECLA, SJ - AGR
Texte :
Les x) et y) du I de
l'article
26 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 abrogent respectivement l'article 217 septies du
code général des impôts (CGI) relatif à l'amortissement exceptionnel des actions émises par les sociétés pour le financement de l'industrie cinématographique et audiovisuelle (SOFICA) et
l'article
217 quaterdecies du CGI relatif à l'amortissement exceptionnel des sommes versées pour la souscription en numéraire au capital des sociétés d'investissement régional (SIR) ou des sociétés
d'investissement pour le développement rural (SIDR).
Cette suppression s'applique, pour la détermination des résultats
des exercices clos à compter du 31 décembre 2013.
Dès lors l'agrément du capital des SOFICA, délivré dans les conditions prévues
à l'article 1649 nonies du CGI n'ouvre plus droit à l'amortissement exceptionnel prévu à
l'article 217 septies du CGI.
Actualité liée :
x
Documents liés :
BOI-BIC-AMT-10-20 : BIC - Amortissements - Règles de déduction - Éléments amortissables
BOI-IS-BASE-40 : IS - Base d'imposition - Amortissements
BOI-IS-BASE-40-10 : IS - Base d'imposition - Amortissement exceptionnel des actions
émises par les sociétés pour le financement de l'industrie cinématographique et audiovisuelle (SOFICA)
BOI-IS-BASE-40-10-10 : IS - Base d'imposition - Amortissement exceptionnel des actions
émises par les sociétés pour le financement de l'industrie cinématographique et audiovisuelle (SOFICA) - Économie du dispositif de financement des œuvres cinématographiques et audiovisuelles
BOI-IS-BASE-40-10-20 : IS - Base d'imposition - Amortissement exceptionnel des actions
émises par les sociétés pour le financement de l'industrie cinématographique et audiovisuelle (SOFICA) - Amortissement exceptionnel des titres de SOFICA
BOI-IS-BASE-40-30 : IS - Base d'imposition - Amortissement exceptionnel des sommes
versées pour la souscription en numéraire au capital des sociétés d'investissement régional ou des sociétés d'investissement pour le développement rural
BOI-IS-DECLA-10-10-20 : IS - Obligations déclaratives relatives aux documents sociaux
et documents annexes
BOI-SJ-AGR-50-60 : SJ - Mesures fiscales soumises à agrément préalable - Agréments en
faveur du patrimoine artistique national - Autres agréments
BOI-SJ-AGR-50-60-20 : SJ - Mesures fiscales soumises à agrément préalable - Agréments en
faveur du patrimoine artistique national - Autres agréments - Avantages fiscaux au titre des souscriptions au capital des sociétés pour le financement de l'industrie cinématographique et audiovisuelle
(SOFICA)
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00082 | https://bofip.impots.gouv.fr/bofip/9353-PGP.html/identifiant=ACTU-2014-00082 | 2014-03-12 00:00:00 | f024a0c057f4f318516948ab8033cde044c0a5d44dcf6ad78637d3fee1b8bf4a | [
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Série / Division :
PAT - ISF
Texte :
L'article
11 de la loi n°2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 légalise la doctrine administrative applicable en matière d'impôt de solidarité sur la fortune (ISF) concernant
les contrats d'assurance-vie diversifiés comportant une clause d'indisponibilité temporaire. La légalité de cette doctrine avait par ailleurs été reconnue par le Conseil d'Etat dans sa décision du 3
décembre 2012 (CE, arrêt du 3 décembre 2012 n°
349202, ECLI:FR:CESSR:2012:349202.20121203).
L'article 885 F du code général des impôts est
ainsi complété d'un second alinéa prévoyant expressément que la créance que détient le souscripteur sur l'assureur au titre de contrats, autres que ceux mentionnés à
l'article L. 132-23 du code des assurances, qui ne comportent pas de possibilité de rachat pendant une période fixée par ces
contrats, doit être ajoutée au patrimoine du souscripteur pour l'établissement de l'ISF.
Actualité liée :
X
Document lié :
BOI-PAT-ISF-30-20-10 : PAT - ISF - Biens, droits et valeurs imposables - Règles propres à l'impôt de
solidarité sur la fortune
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00065 | https://bofip.impots.gouv.fr/bofip/9414-PGP.html/identifiant=ACTU-2014-00065 | 2014-03-04 00:00:00 | 4d18f42ec60fdb84f96b8534b47d66ba233d2fb20357ce1d114ee8061e15710a | [
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] |
Série / Division :
TPS - TS
Texte :
Un document du Bulletin officiel des finances publiques est modifié afin de rétablir la doctrine
administrative telle qu'elle était avant l'ouverture au public du site.
Le document concerné est recensé ci-après.
Actualité liée :
x
Document lié :
BOI-TPS-TS-20-30 : Taxes et participations sur les salaires - Taxe sur les salaires - Base d'imposition - Cas particuliers
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00162 | https://bofip.impots.gouv.fr/bofip/9586-PGP.html/identifiant=ACTU-2014-00162 | 2014-06-16 00:00:00 | edd8ac1a29308526120e2bbb5765edba6f61e6c1c45d95e0b1c4d3c1fe4c7fe7 | [
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] |
Série / Division :
IR- CESS, RSA - CHAMP, RFPI - PVI, BNC - CHAMP, BNC - SECT, BNC - CESS, BIC - CHAMP, BIC - PVMV, BIC - CESS
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin de rétablir la
doctrine administrative telle qu'elle était avant l'ouverture au public du site.
Les documents concernés sont recensés ci-après.
Actualité liée :
x
Documents liés :
BOI-IR-CESS-10 : IR - Décès du contribuable
BOI-RSA-CHAMP-20-30-10-30 : RSA - Champ d'application - Éléments du revenu imposable - Revenus accessoires - Indemnités, primes, allocations, gratifications -
Personnel du secteur public
BOI-RFPI-PVI-30-20 : RFPI - Plus-values immobilières - Modalités d'imposition
BOI-BNC-CHAMP-10-30-50 : BNC - Champ d'application - Activités et revenus imposables - Administrateurs, assurances, commissaires
BOI-BNC-SECT-80 : BNC - Régime sectoriel - Sociétés de personnes
BOI-BNC-CESS-10-10 : BNC - Cession ou cessation d'activité - Imposition immédiate des bénéfices - Champ d'application
BOI-BIC-CHAMP-60-10 : BIC - Champ d'application et territorialité - Précisions doctrinales ou jurisprudentielles relatives à certaines professions - Agents
d'affaires, intermédiaires du commerce et de l'industrie et assimilés
BOI-BIC-PVMV-40-30-20 : BIC - Plus-values et moins-values - Régimes particuliers - Plus-values de cession de certains droits sociaux - Cessation d'activité d'une
société de personnes
BOI-BIC-CESS-10-20-30 : BIC - Cession ou cessation d'entreprise - Opérations spécifiques aux sociétés
BOI-BIC-CESS-40 : BIC - Cession ou cessation d'activité - Déclaration et contrôle
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00122 | https://bofip.impots.gouv.fr/bofip/9511-PGP.html/identifiant=ACTU-2014-00122 | 2014-04-28 00:00:00 | aa2d74a1977dc283cea37d3f48f3ab8e7b76b7c307c8f6d030b1fba6debca588 | [
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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-2014-00097 | https://bofip.impots.gouv.fr/bofip/9478-PGP.html/identifiant=ACTU-2014-00097 | 2014-03-31 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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] |
Série / Division :
IR - DOMIC
Texte :
Afin de renforcer la progressivité de l’impôt sur le revenu des non résidents et de mettre fin à une différence de
traitement injustifiée entre les résidents et les non résidents ayant la même situation familiale et les mêmes revenus imposables en France,
l'article 30 de
la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 prévoit que le plafonnement des effets du quotient familial s'applique au calcul de l'impôt sur le revenu dû par les
personnes qui n'ont pas leur domicile fiscal en France (CGI, art. 197 A).
Cette mesure s'applique à compter de l'imposition des revenus de l'année 2014.
Par ailleurs, le BOFiP est mis à jour sur plusieurs points, notamment :
-sur la définition des revenus de source française des contribuables domiciliés hors de France exonérés, soumis à un
prélèvement libératoire ou compris dans la base de l'impôt sur le revenu ;
- pour tenir compte de la dispense de joindre les justificatifs établis par des tiers à la déclaration des revenus.
Actualité liée :
X
Document lié :
BOI-IR-DOMIC-10-20-10 : IR - Situations particulières liées au domicile - Application
du droit interne en l'absence de conventions fiscales internationales - Modalités d'imposition - Principes généraux, base et calcul de l'impôt sur le revenu.
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00073 | https://bofip.impots.gouv.fr/bofip/9808-PGP.html/identifiant=ACTU-2015-00073 | 2015-03-26 00:00:00 | b9ba9c885fd55637dbb642af90ecb459d54089fb553decd83a8cc91dc3b6a7f1 | [
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] |
Série / Division :
IF - TH
Texte :
Un document du Bulletin officiel des finances publiques est modifié afin de rétablir la doctrine
administrative telle qu'elle était avant l'ouverture au public du site.
Le document concerné est recensé ci-après.
Actualité liée :
x
Document lié :
BOI-IF-TH-60 : IF - TH - Règles spécifiques d'assujettissement des logements vacants à la taxe d'habitation
Signataire du document lié :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2015-00002 | https://bofip.impots.gouv.fr/bofip/9810-PGP.html/identifiant=ACTU-2015-00002 | 2015-01-06 00:00:00 | f049220ba460c940bf6fd22489bbbe0fcda6903d9f6419abe047f7db41fc6b9c | [
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] |
Séries / Divisions :
TVA - CHAMP, ANNEXE
Texte :
Le 4° du II de l'article 262 du code général des impôts
(CGI) prévoit que sont exonérées de TVA les opérations de livraison, de transformation, de réparation, d'entretien, d'affrètement et de location portant sur des aéronefs utilisés par des
compagnies de navigation aérienne dont les services à destination ou en provenance de l'étranger représentent au moins 80% des services qu'elles exploitent.
La condition d'éligibilité est appréciée au vu des déclarations souscrites par
les compagnies aériennes auprès de leur ministère de tutelle. Afin de simplifier cette obligation, sont réputées satisfaire à cette condition :
- les compagnies aériennes françaises mentionnées au
BOI-ANNX-000215 ;
- les compagnies aériennes étrangères à l'exception de celles mentionnées au
BOI-ANNX-000216 pour lesquelles l'administration fiscale ne dispose pas d'éléments suffisants permettant de garantir qu'elles remplissent la condition des 80 % de leur trafic réalisé
à l'international.
Les autres compagnies aériennes doivent remettre à leurs fournisseurs une
attestation établie sous leur responsabilité certifiant qu'elles remplissent les conditions prévues au 4° du II de l'article 262 du CGI.
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-30-30-30-20 : TVA - Champ d'application et territorialité - Exonérations -
opérations afférentes aux aéronefs
BOI-ANNX-000215 : ANNEXE - TVA - Liste des compagnies aériennes françaises réputées
remplir les conditions du 4° du II de l'article 262 du CGI et pouvoir bénéficier de la dispense d'attestations auprès de leurs fournisseurs
BOI-ANNX-000216 : ANNEXE - TVA - Liste des compagnies aériennes étrangères réputées ne
pas remplir la condition de l'exonération prévue au 4° du II de l'article 262 du CGI
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2015-00106 | https://bofip.impots.gouv.fr/bofip/9895-PGP.html/identifiant=ACTU-2015-00106 | 2015-05-06 00:00:00 | a18a7835e300ac7d3eb068c92e619d3a53d4cdf3474d8e12fefbed2ae7bca14e | [
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] |
Séries / Divisions :
RSA - CHAMP, BAREME, ANNX
Texte :
Pour la détermination de l'assiette de l'impôt sur le revenu au titre des revenus de l'année 2015, les montants suivants
sont mis à jour :
- la limite d'exclusion de l'assiette de l'impôt sur le revenu des cadeaux d'une valeur modique offerts par l'entreprise à
ses salariés est actualisée pour tenir compte de la revalorisation du plafond mensuel de la sécurité sociale en 2015. Elle est ainsi fixée à 159 euros pour l'année 2015 ;
- les limites d'exonération des indemnités forfaitaires pour frais professionnels, ainsi que le montant des avantages en
nourriture et logement, sont revalorisés de 0,9 % en 2015, conformément au taux prévisionnel d'inflation fixé en annexe du projet de loi de finances pour 2015.
Actualité liée :
X
Documents liés :
BOI-RSA-CHAMP-20-30-10-10 : RSA - Champ d'application - Éléments du revenu imposable -
Revenus accessoires - Indemnités, primes, allocations, gratifications - Salariés du secteur privé
BOI-RSA-CHAMP-20-50-10-20 : RSA - Champ d'application - Éléments du revenu imposable -
Exonération des allocations pour frais d'emploi - Cas particulier des allocations forfaitaires
BOI-BAREME-000002 : BAREME - RSA - Barème d'évaluation forfaitaire de l'avantage en
nature logement applicable
BOI-BAREME-000014 : BAREME - RSA - Évaluation forfaitaire de l'avantage en nature
nourriture
BOI-ANNX-000062 : ANNEXE - RSA - Indemnités de grand déplacement allouées aux salariés
envoyés à l'étranger
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00064 | https://bofip.impots.gouv.fr/bofip/9922-PGP.html/identifiant=ACTU-2015-00064 | 2015-03-12 00:00:00 | eff81beb9420cf7505d4bf869401e19a5c2ed9018ce769fe6d74a50ae8ad956f | [
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] |
Séries / Divisions :
BIC - CHG, IS - BASE, IS - GPE
Texte :
L'article
34 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 procède à une réforme d'ensemble du régime de déductibilité des charges financières des entreprises et transpose notamment la
règle de limitation des intérêts d'emprunt prévue par l'article 4 de la directive (UE) 2016/1164 du
Conseil du 12 juillet 2016 établissant des règles pour lutter contre les pratiques d'évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur.
Ce nouveau régime plafonne la déduction des charges financières nettes des entreprises soumises à l'impôt sur les
sociétés à 30 % du résultat avant impôts, intérêts, dépréciations et amortissements, ou à 3 millions d'euros si ce montant est supérieur. Un dispositif analogue de limitation de la déduction des
charges financières nettes est prévu pour les sociétés membres d'un groupe fiscal. Par ailleurs, des dispositifs de plafonnement spécifiques aux situations de sous-capitalisation et aux financements
de projets d'infrastructures publiques à long terme sont instaurés.
En raison de leur finalité commune, ces nouveaux dispositifs se substituent au plafonnement général des charges financières
prévu à l'article 212 bis du code général des impôts (CGI) et à
l'article 223 B bis du CGI.
En outre, le dispositif prévu au II de l'article 212
du CGI, limitant la déduction des intérêts en cas de sous-capitalisation, est supprimé. Il en est de même du dispositif limitant la déduction des charges financières afférentes à l'acquisition de
titres de participation (CGI, art 209, IX), ainsi que de celui relatif à la surcapitalisation des entreprises soumises au
régime de taxation au tonnage (CGI, article 209-0 B, II-e).
Ces dispositions s'appliquent aux exercices ouverts à compter du 1er janvier 2019.
Les nouveaux commentaires figurant aux BOI-IS-BASE-35-10,
BOI-IS-BASE-35-40-10-10, BOI-IS-BASE-35-40-10-20, BOI-IS-BASE-35-40-10-30, BOI-IS-BASE-35-40-20, BOI-IS-BASE-35-40-30 et BOI-IS-GPE-20-20-110 font l'objet d'une consultation publique du 31 juillet
2019 au 30 septembre 2019 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent être formulées par courriel à l'adresse
suivante : bureau.b1-dlf@dgfip.finances.gouv.fr. Seules les contributions signées seront examinées. Dès la présente publication, vous pouvez
vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Documents liés :
BOI-BIC-CHG-10-10-10 : BIC - Frais et charges d'exploitation - Conditions générales de
déduction - Frais et charges engagés dans l'intérêt de l'entreprise ou dans le cadre d'une gestion normale
BOI-BIC-CHG-50-50 : BIC - Frais et charges d'exploitation - Charges financières - Intérêts
des avances consenties par les associés en sus de leur part de capital
BOI-BIC-CHG-50-50-10 : BIC - Frais et charges d'exploitation - Charges financières -
Intérêts des avances consenties par les associés en sus de leur part de capital - Champ d'application de la déduction
BOI-IS-BASE-35 : IS - Base d'imposition - Charges financières
BOI-IS-BASE-35-10 : IS - Base d'imposition - Charges financières - Articulation des
différents mécanismes de limitation de la déduction des charges financières
BOI-IS-BASE-35-20 : IS - Base d'imposition - Charges financières - Limitation du taux
d'intérêt applicable aux entreprises soumises à l'impôt sur les sociétés
BOI-IS-BASE-35-20-10 : IS - Base d'imposition - Charges financières - Limitation des
intérêts dans le cadre du dispositif de lutte contre la sous-capitalisation - Champ d'application du dispositif (commentaires retirés)
BOI-IS-BASE-35-20-20 : IS - Base d'imposition - Charges financières - Limitation des
intérêts dans le cadre du dispositif de lutte contre la sous-capitalisation - Sommes et intérêts visés par le dispositif (commentaires retirés)
BOI-IS-BASE-35-20-20-10 : IS - Base d'imposition - Charges financières- Limitation des
intérêts dans le cadre du dispositif de lutte contre la sous-capitalisation - Sommes visées (commentaires retirés)
BOI-IS-BASE-35-20-20-20 : IS - Base d'imposition - Charges financières- Limitation des
intérêts dans le cadre du dispositif de lutte contre la sous-capitalisation - Intérêts visés (commentaires retirés)
BOI-IS-BASE-35-20-30 : IS - Base d'imposition - Charges financières - Limitation des
intérêts dans le cadre du dispositif de sous-capitalisation - Situations de sous-capitalisation (commentaires retirés)
BOI-IS-BASE-35-20-30-10 : IS - Base d'imposition - Charges financières - Limitation des
intérêts dans le cadre du dispositif de lutte contre la sous-capitalisation - Situations de sous-capitalisation - Présomption de sous-capitalisation (commentaires retirés)
BOI-IS-BASE-35-20-30-20 : IS - Base d'imposition - Charges financières - Limitation des
intérêts dans le cadre du dispositif de lutte contre la sous-capitalisation - Situations de sous-capitalisation - Preuve contraire (commentaires retirés)
BOI-IS-BASE-35-20-40 : IS - Base d'imposition - Charges financières - Limitation des
intérêts dans le cadre du dispositif de sous-capitalisation - Conséquences de la sous-capitalisation (commentaires retirés)
BOI-IS-BASE-35-20-40-10 : IS - Base d'imposition - Charges financières - Limitation des
intérêts dans le cadre du dispositif de lutte contre la sous-capitalisation - Conséquences de la sous-capitalisation - Conséquences au sein d'un groupe non intégré (commentaires retirés)
BOI-IS-BASE-35-20-40-20 : IS - Base d'imposition - Charges financières - Limitation des
intérêts dans le cadre du dispositif de lutte contre la sous-capitalisation - Conséquences de la sous-capitalisation - Conséquences au sein d'un groupe intégré (commentaires retirés)
BOI-IS-BASE-35-20-50 : IS - Base d'imposition - Charges financières - Limitation des
intérêts dans le cadre du dispositif de lutte contre la sous-capitalisation – Modalités d'application du dispositif de sous-capitalisation (commentaires retirés)
BOI-IS-BASE-35-30 : IS - Base d'imposition - Charges financières - Limitation des
charges financières en cas de faible imposition ou d'exonération des intérêts dans le résultat de l'entreprise liée créancière (anciennement BOI-IS-BASE-35-50)
BOI-IS-BASE-35-30 : IS - Base d'imposition - Charges financières afférentes à
l'acquisition de certains titres de participation (commentaires retirés)
BOI-IS-BASE-35-30-10 : IS - Base d'imposition - Charges financières afférentes à
l'acquisition de certains titres de participation - Champ d'application (commentaires retirés)
BOI-IS-BASE-35-30-20 : IS - Base d'imposition - Charges financières afférentes à
l'acquisition de certains titres de participation - Modalité de la réintégration et exception à la limitation de la déductibilité (commentaires retirés)
BOI-IS-BASE-35-40 : IS - Base d'imposition - Charges financières - Limitation de la
déduction des charges financières nettes
BOI-IS-BASE-35-40-10 : IS - Base d'imposition - Charges financières - Limitation de la
déduction des charges financières nettes - Régime de droit commun
BOI-IS-BASE-35-40-10-10 : IS - Base d'imposition - Charges financières - Limitation de
la déduction des charges financières nettes - Régime de droit commun - Champ d'application
BOI-IS-BASE-35-40-10-20 : IS - Base d'imposition - Charges financières - Limitation de
la déduction des charges financières nettes - Régime de droit commun - Plafonnement des charges financières nettes
BOI-IS-BASE-35-40-10-30 : IS - Base d'imposition - Charges financières - Limitation de
la déduction des charges financières nettes - Régime de droit commun - Mécanismes de report
BOI-IS-BASE-35-40-20 : IS - Base d'imposition - Charges financières- Limitation de la
déduction des charges financières nettes - Régime de déduction en cas de sous-capitalisation
BOI-IS-BASE-35-40-30 : IS - Base d'imposition - Charges financières - Limitation de la
déduction des charges financières nettes - Régimes spéciaux de déduction des charges financières nettes afférentes aux financements de projets d'infrastructures publiques à long terme
BOI-IS-BASE-60-40-30-10 : IS - Base d'imposition - Dispositifs particuliers - Régime
optionnel de taxation au tonnage des entreprises de transport maritime - Détermination du résultat des activités éligibles
BOI-IS-GPE-20-20-110 : IS - Régime fiscal des groupes de sociétés - Retraitements
nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Limitation de la déduction des charges financières nettes
BOI-IS-GPE-20-20-70 : IS - Régime fiscal des groupes de société - Retraitements
nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Traitement du mécanisme de la sous-capitalisation (commentaires retirés)
BOI-IS-GPE-20-20-80-20 : IS - Régime fiscal des groupes de société - Retraitements
nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Limitation de la déduction des charges financières liées à l'acquisition d'une société destinée à devenir membre du
groupe (dispositif de "l'amendement Charasse") - Portée du dispositif
BOI-IS-GPE-40-20-20 : IS - Régime fiscal des groupes de sociétés - Sorties et cessation
de groupes - Conséquences des sorties et cessations de groupes - Sort des déficits et des charges financières nettes
BOI-IS-GPE-50-20-20-20 : IS - Régime fiscal des groupes de sociétés - Opérations de
restructurations du groupe - Acquisition de 95 % du capital de la société mère, ou de l'entité mère non résidente, ou d'une société étrangère - Dépassement persistant du taux de détention - Sort du
déficit et des charges financières nettes en report de l'ancien groupe
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00163 | https://bofip.impots.gouv.fr/bofip/11916-PGP.html/identifiant=ACTU-2019-00163 | 2019-07-31 00:00:00 | cb522c8b90dd8687813e36d4cac39e53073c52050ce067bc2a3828c05a9d2fae | [
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] |
Séries / Division :
TCA - TSN ; LETTRE
Texte :
L'article
1er de la 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 instaure une
taxe sur certains services fournis par les grandes entreprises du secteur numérique.
Les services numériques taxables sont :
- la fourniture de prestations de ciblage publicitaire en fonction des données des internautes. Ces
services incluent notamment les services ciblant les messages publicitaires en fonction des requêtes au sein des moteurs de recherche ;
- la mise à disposition d’un service de mise en relation entre internautes, que ce service permette ou non
à ces internautes de réaliser des transactions directement entre eux ;
- la vente de données collectées en ligne à des fins de ciblage publicitaire.
Seules les entreprises pour lesquelles les sommes encaissées en contrepartie de ces services ont dépassé,
en 2018, le seuil de 750 millions d’euros au niveau mondial, dont 25 millions d’euros sont rattachables à la France, ou celles appartenant à un groupe ayant les mêmes caractéristiques, sont redevables
de la taxe au titre de l’année 2019.
La taxe est calculée en appliquant un taux de 3 % au montant des sommes encaissées en contrepartie des
services numériques taxables rattachables à la France.
La présente publication concerne dans un premier temps les modalités déclaratives et de paiement relatives à cette nouvelle taxe ainsi que
l'option pour la consolidation au sein d'un groupe de la déclaration et du paiement. Les commentaires relatifs au champ d'application, au fait générateur et à l'exigibilité, à la base d'imposition et
à la liquidation de la taxe seront publiés ultérieurement.
Les nouveaux commentaires figurant aux documents
BOI-TCA-TSN, BOI-TCA-TSN-20 et BOI-TCA-TSN-30 font l'objet d'une consultation publique du 16 octobre 2019 au
29 novembre 2019 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent être formulées par courriel à l'adresse suivante :
bureau.d2-dlf@dgfip.finances.gouv.fr. Seules les contributions signées seront examinées. Dès la présente publication, vous pouvez vous
prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Documents liés :
BOI-TCA-TSN : TCA - Taxe sur certains services fournis par les grandes
entreprises du secteur numérique (TSN)
BOI-TCA-TSN-20 : TCA - Taxe sur certains services fournis par les grandes
entreprises du secteur numérique - Obligations déclaratives et comptables, recouvrement, contrôle et contentieux
BOI-TCA-TSN-30 : TCA - Taxe sur certains services fournis par les grandes
entreprises du secteur numérique - Régime de consolidation au sein d'un groupe de la déclaration et du paiement
BOI-LETTRE-000254 : LETTRE - TCA - Régime de consolidation au sein d'un groupe de
déclaration et de paiement de la taxe sur certains services fournis par les grandes entreprises du secteur numérique
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00194 | https://bofip.impots.gouv.fr/bofip/12065-PGP.html/identifiant=ACTU-2019-00194 | 2019-10-16 00:00:00 | c31546cc487e198e48777d23dc38a1feba9fc041e76c34647ff3ee0e7e2a41aa | [
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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-2019-00185 | https://bofip.impots.gouv.fr/bofip/12054-PGP.html/identifiant=ACTU-2019-00185 | 2019-09-25 00:00:00 | 2445ef527dff42827bfcead4b31253852da114936e1718934ea2906ee5c524b1 | [
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] |
Série / Division :
ENR - DMTOM
Texte :
L'article
20 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 réserve le bénéfice du droit fixe de 125 € prévu par
l'article 730 bis du code général des impôts (CGI), aux cessions de parts de société civile à objet principalement
agricole, constituées depuis au moins trois ans.
Le 14° du III de
l'article
29 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 prévoit l'extinction, au 31 décembre 2022, de l'exonération prévue par
l'article 732 bis du CGI, des droits d'enregistrement pour les acquisitions de droits sociaux effectuées par une société
créée en vue de racheter une autre société.
Actualité liée :
X
Document lié :
BOI-ENR-DMTOM-40-50-20 : ENR - Mutation de propriété à titre onéreux de meubles -
Cessions de droits sociaux - Régimes spéciaux, exemptions et cas particuliers
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00017 | https://bofip.impots.gouv.fr/bofip/12181-PGP.html/identifiant=ACTU-2020-00017 | 2020-01-29 00:00:00 | 8fe0b2f4a3cc8480fdbbe33d3e250aa43ca6b015d75bbd67220b29e624582d2e | [
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] |
Série / Division :
TPS - TS
Texte :
Le barème de la taxe sur les salaires et le montant de l'abattement prévu à
l'article 1679 A du code général des impôts sont actualisés pour les rémunérations versées à compter du 1er
janvier 2020.
Actualité liée :
X
Documents liés :
BOI-TPS-TS-30 : TPS - Taxe sur les salaires - Liquidation
BOI-TPS-TS-40 : TPS - Taxe sur les salaires - Paiement, obligations déclaratives,
pénalités et contentieux
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00110 | https://bofip.impots.gouv.fr/bofip/12247-PGP.html/identifiant=ACTU-2020-00110 | 2020-06-24 00:00:00 | c0d9af06a1be361c4d04a3ebd82d5a8166bee44ead527ae7ecb769068df3eab5 | [
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] |
Série / Division :
CF - CPF
Texte :
L'article 1649 AD du CGI à
l'article 1649 AH du CGI transposent la
directive (UE) 2018/822 du Conseil du 25 mai 2018 modifiant la directive 2011/16/UE en ce qui concerne
l’échange automatique et obligatoire d’informations dans le domaine fiscal en rapport avec les dispositifs transfrontières devant faire l’objet d’une déclaration (dite « DAC 6 »), et instaurent
une obligation pour les intermédiaires ou les contribuables concernés de déclarer à l'administration tout dispositif transfrontière dès lors que celui-ci satisfait à certaines conditions.
Ces dispositions entrent en vigueur le 1er juillet 2020, les dispositifs
transfrontières dont la première étape a été mise en œuvre entre le 25 juin 2018 et le 1er juillet 2020 devant être déclarés au plus tard le 31 août 2020.
Les commentaires relatifs à la transmission des informations contenues dans la déclaration tiennent compte des modalités
d'application qui sont précisées dans un décret à paraître prochainement.
Les dispositifs transfrontières sont déclarés par voie électronique dans un environnement dédié en se connectant, selon le
déclarant, à l'espace professionnel ou l'espace particulier du site impots.gouv.fr.
Les commentaires sur les marqueurs généraux et spécifiques feront l'objet d'une prochaine publication.
Les commentaires mentionnés ci-après sous la rubrique « documents
liés » font l'objet d'une consultation publique du 9 mars 2020 au 30 avril 2020 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à
l'administration. Ces remarques doivent être formulées par courriel adressé à l'adresse suivante : bureau.cf1c@dgfip.finances.gouv.fr. Seules les contributions
signées seront examinées.
Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Documents liés :
BOI-CF-CPF-30-40 : CF - Obligations des contribuables tendant à la prévention de la fraude - Déclaration de
dispositifs transfrontières
BOI-CF-CPF-30-40-10 : CF - Obligations des contribuables tendant à la prévention de la fraude -
Déclaration de dispositifs transfrontières - Champ d'application
BOI-CF-CPF-30-40-10-10 : CF - Obligations des contribuables tendant à la prévention de la fraude
- Déclaration de dispositifs transfrontières - Champ d'application - Dispositifs transfrontières devant faire l'objet d'une déclaration
BOI-CF-CPF-30-40-10-20 : CF - Obligations des contribuables tendant à la prévention de la fraude
- Déclaration de dispositifs transfrontières - Champ d'application - Personnes tenues d'effectuer la déclaration
BOI-CF-CPF-30-40-20 : CF - Obligations tendant à la prévention de la fraude - Déclaration de
dispositifs transfrontières - Modalités d'application
Signataire des documents liés :
Frédéric Iannucci, chef du service du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2020-00054 | https://bofip.impots.gouv.fr/bofip/12280-PGP.html/identifiant=ACTU-2020-00054 | 2020-03-09 00:00:00 | 26408d33411356775797808e16e8dd5eab27445f97eed3cbb6932b15a47cdee8 | [
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] |
Série / Division :
CF - COM
Texte :
L'article
203 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a modifié l'article 1740 A du code général des impôts
(CGI) pour le mettre en conformité, suite à la décision du Conseil Constitutionnel n°
2018-739 du 12 octobre 2018.
Dans le cadre de la procédure prévue à
l'article L. 14 A du livre des procédures fiscales (LPF), l'administration peut appliquer l'amende prévue à l'article
1740 A du CGI aux personnes ayant sciemment délivré des documents permettant à un contribuable d'obtenir indûment un avantage fiscal.
Afin de mieux proportionner l'amende administrative aux avantages fiscaux indûment obtenus, le taux de 25% est remplacé par
un taux égal à celui de la réduction ou du crédit d'impôt en cause. Lorsque ces derniers portent sur une déduction du revenu ou du bénéfice, l'amende est égale au montant de l'avantage indûment
obtenu.
Actualité liée :
X
Document lié :
BOI-CF-COM-20-40 : CF- Droit de communication et procédures de recherche et de lutte
contre la fraude - Procédure de recherche et de lutte contre la fraude - Contrôle sur place des organismes délivrant des reçus fiscaux permettant à un tiers d'obtenir des réductions d'impôts
Signataire du document lié :
Frédéric Iannucci, chef du service du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2020-00105 | https://bofip.impots.gouv.fr/bofip/12294-PGP.html/identifiant=ACTU-2020-00105 | 2020-06-17 00:00:00 | a7e2c2dcb5e5235c679b2793d34a8eaf4f3d0e6ba2958d341a3cfe110cbe26e8 | [
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Texte :
Des opérations
de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôts sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent
de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles
publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation
des liens internes et externes, etc.).
Signataire des documents
liés :
Florence Lerat, sous-directrice
du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2020-00060 | https://bofip.impots.gouv.fr/bofip/12279-PGP.html/identifiant=ACTU-2020-00060 | 2020-03-11 00:00:00 | eb7ab6f791a6c378b12a47478c91517ce232bd86e08e7ef05d5703c221952a94 | [
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Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Signataire(s) du(des) document(s) lié(s) :
Florence LERAT , Sous-direction du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2020-00211 | https://bofip.impots.gouv.fr/bofip/12406-PGP.html/ACTU-2020-00211-0 | 2020-07-10 00:00:00 | 3cc2164b7bab7c24d74ba5ffc94ad5e35cc4600a262ff069151d7146f85baef6 | [
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] |
Série / Division :
IR-RICI
Texte :
L’article 115 de la loi n°2019-1479 du 28 décembre 2019 de finances pour 2020 a, d’une part, prorogé la réduction d’impôt « Denormandie ancien » prévue au 5° du B du I de l’article 199 novovicies du code général des impôts (CGI) jusqu’au 31 décembre 2022 et, d’autre part, supprimé la notion de « centre des communes ».
Le bénéfice de la réduction d’impôt s’applique dorénavant, pour les acquisitions réalisées à compter du 1er janvier 2020, sur l’ensemble du territoire des communes éligibles, et non plus seulement au centre de ces communes.
L’article 162 de la loi n°2019-1479 du 28 décembre 2019 de finances pour 2020 a quant à lui modifié la nature des travaux éligibles à la réduction d’impôt « Denormandie ancien ». Ainsi, pour les acquisitions réalisées à compter du 1er janvier 2020, sont dorénavant concernés par l’avantage fiscal les travaux d’amélioration définis à l’article 2 quindecies B de l'annexe III au CGI, modifié par le décret n° 2020-426 du 10 avril 2020 relatif aux conditions d'application de la réduction d'impôt sur le revenu au titre de l'investissement locatif prévue au 5° du B du I de l'article 199 novovicies du CGI.
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
BOI-IR-RICI-365-20 : IR - Réduction d'impôt sur le revenu en faveur de l'investissement locatif intermédiaire - Dispositif « Denormandie ancien » - Conditions d'application
BOI-IR-RICI-365-30 : IR - Réduction d'impôt sur le revenu en faveur de l'investissement locatif intermédiaire - Dispositif « Denormandie ancien » - Modalités d'application
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2020-00245 | https://bofip.impots.gouv.fr/bofip/12499-PGP.html/ACTU-2020-00245-7 | 2020-08-27 00:00:00 | 63e8b5ae51636e19b840d1ea6fbfa788e56d65b8d2965cfc6cf870d8ffb6b6db | [
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Série / Division :
TVA - DECLA
Texte :
A l'issue de la consultation publique dont ont fait l'objet les commentaires publiés au BOI-TVA-DECLA-10-10-30-20, des précisions complémentaires sont apportées au mécanisme de solidarité de paiement de l'opérateur de plateforme en ligne.
La présente publication se substitue aux commentaires du BOI-TVA-DECLA-10-10-30-20 soumis à consultation publique du 23 mars au 31 mai 2020.
Actualité liée :
23/03/2020 : TVA - Consultation publique - Solidarité des opérateurs de plateforme en ligne (loi n° 2018-898 du 23 octobre 2018 relative à la lutte contre la fraude, art. 11)
Documents liés :
BOI-TVA-DECLA-10-10-30-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Redevable de la taxe - Livraisons de biens et prestations de services - Solidarité de paiement en cas de fournisseur défaillant
BOI-TVA-DECLA-10-10-30-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Redevable de la taxe - Livraisons de biens et prestations de services - Solidarité de paiement de l'opérateur de plateforme en ligne
Signataire des documents liés :
Stéphane Creange, adjoint au chef du service du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2020-00248 | https://bofip.impots.gouv.fr/bofip/12504-PGP.html/ACTU-2020-00248-4 | 2020-09-02 00:00:00 | f138cdcc92ab70092844626c3149467e26cf9a279434e0e40bec6d423f0e333e | [
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] |
Série / Division :
CF-CPF
Texte :
La directive (UE) 2018/822 du Conseil du 25 mai 2018 modifiant la directive 2011/16/UE en ce qui concerne l’échange automatique et obligatoire d’informations dans le domaine fiscal en rapport avec les dispositifs transfrontières devant faire l’objet d’une déclaration (dite « DAC 6 ») crée une obligation déclarative portant sur les dispositifs transfrontières qui présentent des risques de planification agressive.
L’ordonnance n° 2019-1068 du 21 octobre 2019 relative à l’échange automatique et obligatoire d’informations dans le domaine fiscal en rapport avec les dispositifs transfrontières devant faire l’objet d’une déclaration qui transpose la directive (UE) 2018/822 du Conseil du 25 mai 2018 en droit interne est codifiée de l'article 1649 AD du code général des impôts (CGI) à l'article 1649 AH du CGI.
L'article 53 de la troisième loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020 modifie l'article 2 de l'ordonnance n° 2019-1068 du 21 octobre 2019 afin de décaler l'entrée en vigueur des obligations déclaratives.
De nouveaux délais de déclaration sont ainsi applicables :
- les dispositifs transfrontières dont la première étape a été mise en œuvre entre le 25 juin 2018 et le 30 juin 2020 sont déclarés au plus tard le 28 février 2021 par les intermédiaires et les contribuables mentionnés à l’article 1649 AE du CGI ;
- lorsqu’un dispositif transfrontière est mis à disposition aux fins de sa mise en œuvre, ou est prêt à être mis en œuvre, ou lorsque la première étape de sa mise en œuvre a été accomplie entre le 1er juillet et le 31 décembre 2020, ou lorsque les intermédiaires au sens du second alinéa du 1° du I de l’article 1649 AE du CGI ont fourni, directement ou par l’intermédiaire d’autres personnes, une aide, une assistance ou des conseils entre le 1er juillet et le 31 décembre 2020, le délai de trente jours pour déclarer les informations prévues aux 1° et 2° du I de l’article 1649 AG du CGI court à compter du 1er janvier 2021 ;
- dans le cas des dispositifs conçus, commercialisés, prêts à être mis en œuvre ou mis à disposition aux fins de mise en œuvre sans avoir besoin d’être adaptés de façon importante, la première mise à jour mentionnée au 4° du I de l’article 1649 AG du CGI est communiquée par les intermédiaires au plus tard le 30 avril 2021.
Par ailleurs, à l'issue de la consultation publique dont ont fait l'objet les commentaires publiés dans les documents liés, des précisions complémentaires sont apportées sur certaines notions (personnes participantes, modalités de déclaration notamment), ainsi que sur les marqueurs.
Actualités liées :
29/04/2020 : CF - Consultation publique - Déclaration de dispositifs transfrontières potentiellement agressifs - Précisions sur les marqueurs (ordonnance n° 2019-1068 du 21 octobre 2019 relative à l'échange automatique et obligatoire d'informations dans le domaine fiscal en rapport avec les dispositifs transfrontières devant faire l'objet d'une déclaration, CGI. art. 1649 AD à CGI, art. 1649 AH)
09/03/2020 : CF - Consultation publique - Déclaration de dispositifs transfrontières potentiellement agressifs (ordonnance n° 2019-1068 du 21 octobre 2019 relative à l'échange automatique et obligatoire d'informations dans le domaine fiscal en rapport avec les dispositifs transfrontières devant faire l'objet d'une déclaration, CGI. art. 1649 AD à CGI, art. 1649 AH) (Entreprises - Publication urgente)
Documents liés et Documents liés soumis à consultation publique :
BOI-CF-CPF-30-40 : CF - Obligations des contribuables tendant à la prévention de la fraude - Déclaration de dispositifs transfrontières
BOI-CF-CPF-30-40-10 : CF - Obligations des contribuables tendant à la prévention de la fraude - Déclaration de dispositifs transfrontières - Champ d'application
BOI-CF-CPF-30-40-10-10 : CF - Obligations des contribuables tendant à la prévention de la fraude - Déclaration de dispositifs transfrontières - Champ d'application - Dispositifs transfrontières devant faire l'objet d'une déclaration
BOI-CF-CPF-30-40-10-20 : CF - Obligations des contribuables tendant à la prévention de la fraude - Déclaration de dispositifs transfrontières - Champ d'application - Personnes tenues d'effectuer la déclaration
BOI-CF-CPF-30-40-20 : CF - Obligations des contribuables tendant à la prévention de la fraude - Déclaration de dispositifs transfrontières - Modalités d'application
BOI-CF-CPF-30-40-30 : CF - Obligations des contribuables tendant à la prévention de la fraude - Déclaration de dispositifs transfrontières - Précisions sur les marqueurs généraux et spécifiques
BOI-CF-CPF-30-40-30-10 : CF - Obligations des contribuables tendant à la prévention de la fraude - Déclaration de dispositifs transfrontières - Précisions sur les marqueurs généraux et spécifiques - Marqueurs généraux et spécifiques liés au critère de l'avantage principal
BOI-CF-CPF-30-40-30-20 : CF - Obligations des contribuables tendant à la prévention de la fraude - Déclaration de dispositifs transfrontières - Précisions sur les marqueurs généraux et spécifiques - Marqueurs spécifiques liés aux opérations transfrontières, concernant l’échange automatique d’informations et les bénéficiaires effectifs ainsi que les prix de transfert
BOI-ANNX-000478 : ANNEXE - CF - Tableau récapitulatif des différentes catégories de marqueurs dans le cadre de la déclaration d'un dispositif transfrontière
Signataire des documents liés :
Frédéric Iannucci, chef du service de la sécurité juridique et du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2020-00291 | https://bofip.impots.gouv.fr/bofip/12614-PGP.html/ACTU-2020-00291 | 2020-11-25 00:00:00 | 0e2a8ba657d2169d37f8e12e8f292f68e9829184720d63b953444525807922f5 | [
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] |
Série / Division :
DJC - CADA
Texte :
Certaines modalités de la procédure de délivrance des fichiers de taxe d'habitation
format 3 et format 4 aux collectivités locales et à leurs groupements sont actualisées.
Actualité liée :
X
Document lié :
BOI-DJC-CADA-20 : DJC - Accès aux documents administratifs - Données
statistiques fiscales
Signataire du document lié :
Catherine Brigant, Sous-directrice des missions foncières, de la fiscalité du patrimoine et des
statistiques | Bulletin officiel des finances publiques - impôts | ACTU-2015-00173 | https://bofip.impots.gouv.fr/bofip/10218-PGP.html/identifiant=ACTU-2015-00173 | 2015-07-29 00:00:00 | a986e02acca09bf686943ba397dd8d41d18974899ed2a6e080100166e8fd7d23 | [
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] |
Séries / Division :
BA - BASE, IS - BASE
Texte :
Sur les plans comptable et fiscal, les aides agricoles découplées (aides européennes directes au revenu) doivent être
rattachées à la date de dépôt de leur demande. Toutefois, il était admis, sous certaines conditions, qu'elles puissent être rattachées à la date de réception de la lettre de fin d'enregistrement puis,
dans le cadre de la mise en place du régime de paiement de base et des paiements connexes (DPB), à la date de réception de la lettre de fin d'instruction.
Compte tenu de la disparition à terme de ces lettres, est substituée à la date de leur réception celle du 16 octobre, date
à partir de laquelle les États membres sont autorisés à verser des avances aux exploitants agricoles au titre des aides relevant de la politique agricole commune.
Par ailleurs, les exploitants clôturant leur exercice du 15 mai au 14 juin de chaque
année sont autorisés fiscalement à rattacher les créances correspondant aux DPB 2016 à la date du 15 mai 2016, nonobstant le report exceptionnel de la date limite de dépôt des demandes d'aides au 15
juin 2016.
Actualité liée :
X
Documents liés :
BOI-BA-BASE-20-10-10 : BA - Base d'imposition - Régimes réels d'imposition - Période
d'imposition et détermination du bénéfice imposable
BOI-IS-BASE-60-30 : IS - Base d'imposition - Autres dispositifs particuliers
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00075 | https://bofip.impots.gouv.fr/bofip/10850-PGP.html/identifiant=ACTU-2017-00075 | 2017-04-05 00:00:00 | 1069f58474f1c788d886bfeced0bc68f6b0ea5901f3620851e16ebd8fc2037b0 | [
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] |
Séries / Divisions :
IR - BASE, IR - RICI, ANNX
Texte :
Les montants suivants sont mis à jour pour l'imposition des revenus de l'année 2018 :
- les plafonds applicables pour la déduction du revenu imposable de certaines pensions alimentaires et des avantages en
nature consentis, en l'absence d'obligation alimentaire, aux personnes âgées de plus de 75 ans vivant sous le toit du contribuable ;
- le montant maximal de la rente donnant lieu à majoration de l’État utilisé pour déterminer le montant des versements en
vue de la retraite mutualiste du combattant déductible du revenu global en application du 5° du II de l'article 156 du code général
des impôts ;
- les coefficients utilisés pour la revalorisation spontanée des pensions alimentaires et de la contribution aux charges du
mariage déductibles du revenu imposable, ainsi que pour l'évaluation des versements en capital ouvrant droit à la réduction d'impôt accordée au titre des prestations compensatoires lorsque ces
versements résultent de conversion de rente prononcées en 2018.
Actualité liée :
X
Documents liés :
BOI-IR-BASE-20-30-20-20 : IR - Base d'imposition - Charges déductibles du revenu brut
global - Pensions alimentaires versées aux descendants en cas d'imposition commune des parents
BOI-IR-BASE-20-60-30 : IR - Base d'imposition - Autres charges déductibles du revenu
global - Déductions diverses
BOI-IR-RICI-160-20 : IR - Réductions d'impôt accordée au titre de la prestation
compensatoire en matière de divorce - Dispositions applicables aux prestations compensatoires servies suite aux instances en divorce introduites à compter du 1er janvier 2005
BOI-ANNX-000039 : ANNEXE - IR - Fiche de calcul de l'assiette de la réduction d'impôt
sur le revenu en cas de conversion de rente en capital
Signataire des documents liés :
Bruno Mauchauffée, Adjoint au Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00050 | https://bofip.impots.gouv.fr/bofip/11681-PGP.html/identifiant=ACTU-2019-00050 | 2019-03-01 00:00:00 | 9523db7d1140403246d1ab879839bc5f1ffa721a9a241657f135f4f5114ab015 | [
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Série / Division :
RFPI - TDC
Texte :
L'assiette des taxes sur les cessions de terrains nus devenus constructibles, prévues à
l'article 1529 du CGI et à l'article 1605 nonies du
CGI, est par principe égale à la plus-value réalisée, déterminée par différence entre le prix de cession du terrain défini à
l'article
150 VA du CGI et le prix d'acquisition stipulé dans les actes, actualisé en fonction du dernier indice des prix à la consommation hors tabac publié par l'Institut national de la statistique et des
études économiques.
Afin de simplifier le calcul du prix d'acquisition actualisé pour la détermination de l'assiette de ces taxes, il est
admis, à titre de règle pratique, que les contribuables utilisent, pour les cessions soumises à ces taxes réalisées depuis l'année 2012, des coefficients d'érosion monétaire.
Les coefficients d'érosion monétaire actualisés, applicables pour les cessions intervenant en 2013, sont disponibles au
BOI-ANNX-000097.
Actualité liée :
X
Documents liés :
BOI-RFPI-TDC-10-20 : RFPI – Taxe sur la cession à titre onéreux de terrains nus devenus
constructibles instituée par les communes et les EPIC - Modalités de détermination
BOI-RFPI-TDC-20-20 : RFPI – Taxe sur la cession à titre onéreux de terrains nus devenus
constructibles perçue au profit de l'Agence de services et de paiement - Modalités de détermination
BOI-ANNX-000097 : Annexe - Taxes sur les cessions à titre onéreux de terrains nus devenus
constructibles - Coefficients d'érosion monétaire
Signataire des commentaire liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2012-00065 | https://bofip.impots.gouv.fr/bofip/8341-PGP.html/identifiant=ACTU-2012-00065 | 2012-12-27 00:00:00 | 1da92d65b9c960bbfadf4b379a508e48c8f1314332ed3ba100fa054a321d2b83 | [
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] |
Série / Division :
ENR - DMTG
Texte :
La
Cour de cassation par un arrêt du 18
décembre 2012 n° 11-27745 considère que l'insertion d'une clause statutaire de répartition inégale des bénéfices au profit des nus-propriétaires de parts sociales ne peut constituer le support
d'une donation indirecte.
Actualité liée :
X
Document lié :
BOI-ENR-DMTG-20-10-10 : ENR - Mutations à titre gratuit - Donations - Conditions
d'exigibilité du droit de donation - Principe
Signataire du document lié :
Jean-Pierre Lieb, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00257 | https://bofip.impots.gouv.fr/bofip/8908-PGP.html/identifiant=ACTU-2013-00257 | 2013-12-11 00:00:00 | 672ea24cfae5bcba2c3b860a276919ffb9611603a581e05484bef3fcc21e0cf3 | [
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] |
Série / division :
ENR - DMTG
Texte :
Par un arrêt du 10 septembre 2013, la Cour de cassation considère que
l'article 787 C du code général des impôts (CGI) n'exige pas que le défunt exploite encore l'entreprise individuelle au moment
de son décès (Cass. Com., arrêt du 10 septembre
2013 n° 12-21140, ECLI:FR:CCASS:2013:CO00810)
Actualité liée :
X
Document lié :
BOI-ENR-DMTG-10-20-40-40 : Mutations à titre gratuit - Successions - Champs d'application des
droits de mutation par décès : exonérations et régimes spéciaux - Exonération partielle en raison de la nature du biens transmis : transmission à titre gratuit d'une entreprise individuelle
Signataire du document lié :
Jean-Pierre Lieb, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2014-00034 | https://bofip.impots.gouv.fr/bofip/9263-PGP.html/identifiant=ACTU-2014-00034 | 2014-02-07 00:00:00 | 511d45b3eb2414610adc357895abf75b379374a13f155e6c75b628b33551caa2 | [
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] |
Série / Division :
TFP - CAP
Texte :
A la suite d'une erreur, la mise en ligne le 10 février 2021 du document lié est remplacée par la présente publication.
Actualité liée :
10/02/2021 : Contribution à l'audiovisuel public (CAP) due par les professionnels - Mise à jour des bénéficiaires de la minoration de 25 % (CGI, art. 1605 ter)
Document lié :
BOI-TFP-CAP-20 : TFP - Contribution à l'audiovisuel public due par les professionnels - Fait générateur, période d'imposition, tarif, obligation des redevables, recouvrement, contrôle, sanctions et contentieux
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00090 | https://bofip.impots.gouv.fr/bofip/12868-PGP.html/ACTU-2021-00090 | 2021-02-17 00:00:00 | 6dee05c2807c2964022e4dfa40ec3a6c012694d14f90b20b78bf94ee7ebb47e7 | [
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Série / Division :
BAREME
Texte :
Les barèmes relatifs aux frais de carburant en euro au kilomètre pour les revenus salariaux et assimilés, les bénéfices agricoles, les bénéfices industriels et commerciaux et les bénéfices non commerciaux (sous conditions) ont été mis à jour pour l'année 2020.
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 2020
Signataire du document lié :
Véronique RIGAL, Sous-directrice des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2021-00114 | https://bofip.impots.gouv.fr/bofip/12912-PGP.html/ACTU-2021-00114 | 2021-03-24 00:00:00 | 4149a8e24606da60b56b43f6a2ef008183193902b6fe46ba1540eb532c0c41aa | [
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] |
Série / Division :
ENR - DMTG
Texte :
L'article 158 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 a modifié le 4° de l'article 795 du code général des impôts (CGI).
Il légalise la doctrine de l’administration selon laquelle une association simplement déclarée qui poursuit un but exclusif d'assistance et de bienfaisance peut bénéficier d’une exonération de droits de mutation à titre gratuit sur les dons et legs reçus.
Par ailleurs, il supprime la référence à l’agrément des services préfectoraux préalable à l’acceptation de la libéralité, devenue obsolète en raison des modifications apportées à la capacité des associations à recevoir des libéralités par la loi n° 2014-856 du 31 juillet 2014 relative à l’économie sociale et solidaire.
Actualité liée :
X
Document lié :
BOI-ENR-DMTG-10-20-20 : ENR - Mutations à titre gratuit de meubles ou d'immeubles - Successions - Champ d'application des droits de mutation par décès : exonérations et régimes spéciaux - Exonérations motivées par la qualité du défunt ou du successeur : personnes morales
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00227 | https://bofip.impots.gouv.fr/bofip/13218-PGP.html/ACTU-2021-00227 | 2021-07-01 00:00:00 | fbc3c91a45ee3ef0c84d99df4a5a161fdd0e22aec50677ffd963eae686c98b72 | [
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Série / Division :
BIC-CHAMP
Texte :
Conformément aux dispositions de l'article 44 quaterdecies du code général des impôts (CGI), les entreprises peuvent prétendre, sous certaines conditions, à un abattement sur les bénéfices provenant d'exploitations situées en Guadeloupe, en Guyane, en Martinique, à Mayotte et à La Réunion.
Au regard du droit européen en matière d'aides d'État, le bénéfice des aides perçues par l'entreprise est subordonné au respect de l'article 15 du règlement général d'exemption par catégorie RGEC (règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des article 107 et 108 du traité modifié par le règlement (UE) 2017/1084 de la Commission du 14 juin 2017 modifiant le règlement (UE) n° 651/2014 en ce qui concerne les aides aux infrastructures portuaires et aéroportuaires, les seuils de notification applicables aux aides en faveur de la culture et de la conservation du patrimoine et aux aides en faveur des infrastructures sportives et des infrastructures récréatives multifonctionnelles, ainsi que les régimes d'aides au fonctionnement à finalité régionale en faveur des régions ultrapériphériques, et modifiant le règlement (UE) n° 702/2014 en ce qui concerne le calcul des coûts admissibles) qui fixe trois plafonds en pourcentage que le montant annuel de l'aide ne doit pas excéder.
La Commission européenne a publié le 31 janvier 2018 un rectificatif au règlement (UE) 2017/1084 du 14 juin 2017 modifiant le règlement (UE) n° 651/2014 qui précise les conditions relatives au respect des plafonds d'intensité d'aide prévus à l'article 15 du RGEC.
Il ressort de la nouvelle rédaction de cet article que ces trois plafonds doivent s'apprécier de manière alternative, et non de manière cumulative comme le précisait la doctrine fiscale. Ainsi, il suffit que le montant total des aides au fonctionnement perçu par l'entreprise respecte au moins l'un des trois plafonds.
Afin d'assurer la conformité de la doctrine à la dernière version publiée de l'article 15 du RGEC, il est procédé à une mise à jour du II-D § 300 du BOI-BIC-CHAMP-80-10-85.
Actualité liée :
X
Document lié :
BOI-BIC-CHAMP-80-10-85 : BIC - Champ d'application et territorialité - Exonérations - Exploitations situées dans les zones franches d'activité nouvelle génération dans les départements d'outre-mer (DOM)
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00277 | https://bofip.impots.gouv.fr/bofip/13348-PGP.html/ACTU-2021-00277 | 2021-10-27 00:00:00 | 7e1d5deeff949c2cf6e5f9a309aa3eb604a8c8790338aae3e64aac2f156785f3 | [
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] |
Séries / Divisions :
IS - GEO ; RES - IS
Texte :
Les sommes versées aux investisseurs par l’exploitant, à la suite d’un manquement ou d’une défaillance de ce dernier, qui visent à compenser la reprise par l’administration fiscale de l’impôt sur les sociétés et des contributions additionnelles à cet impôt afférents à la déduction de l’investissement en outre-mer prévue à l’article 217 undecies du code général des impôts, constituent des indemnités non imposables.
Actualité liée :
X
Documents liés :
BOI-RES-IS-000095 : RES - Impôt sur les sociétés - Régime territorial spécifique à l'outre-mer - Déduction fiscale en faveur des investissements en outre-mer - Non-imposition des indemnités versées aux investisseurs en exécution d'un contrat de garantie fiscale
BOI-IS-GEO-10-30-20-20 : IS - Régime territorial spécifique à l’outre-mer - Déduction au titre des investissements réalisés dans les DOM et autres collectivités françaises d’outre-mer - Modalités d’application - Obligations de conservation des biens, obligations déclaratives, contrôle et sanctions (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-2021-00267 | https://bofip.impots.gouv.fr/bofip/13327-PGP.html/ACTU-2021-00267 | 2021-12-15 00:00:00 | 2b3b905adf71193a2449ff450cced348b76ac73e39ddbb45791cd44acc338671 | [
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Série / Division :
TCA - POLL
Texte :
L'article 193 de la loi n° 2018-1317 du 30 décembre 2018 de finances pour 2019 transfère à l'administration fiscale la gestion, le recouvrement et le contrôle de la taxe générale sur les activités polluantes prévue de l'article 266 sexies du code des douanes à l'article 266 undecies du code des douanes.
Sur la base du taux de croissance annuel de l'indice des prix à la consommation hors tabacs de l'année 2020, les tarifs de la taxe générale sur les activités polluantes (excepté ceux relatifs aux déchets non dangereux) sont actualisés pour 2022 à partir de ceux de 2021.
La publication de l'ensemble des commentaires relatifs à la taxe générale sur les activités polluantes interviendra prochainement.
Actualité liée :
X
Document lié :
BOI-BAREME-000039 : BAREME - TCA - Taxe générale sur les activité polluantes
Signataire du document lié :
Matthieu Deconinck, sous-directeur de la fiscalité des transactions, de la fiscalité énergétique et environnementale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00305 | https://bofip.impots.gouv.fr/bofip/13413-PGP.html/ACTU-2021-00305 | 2021-12-20 00:00:00 | efcfeac4f2a665167878c5a03c031928fadaffc3602fcc149f46bd607d0e5fdf | [
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] |
Série / Division :
CF - INF
Texte :
Par mesure de tempérament, il est admis que les établissements de crédit ou sociétés de financement conservent à la disposition de l’administration la déclaration des avances remboursables octroyées au cours de l’année précédente prévue à l’article 344 G quinquies de l'annexe III au code général des impôts (CGI).
Actualité liée :
06/08/2020 : RPPM - BIC - Simplification des obligations des gérants ou dépositaires de fonds communs de placement à risques ou de fonds professionnel de capital investissement et des établissements de crédit ou de sociétés de financement
Documents liés :
BOI-CF-INF-10-40-30 : CF - Infractions et sanctions - Infractions et pénalités fiscales communes à tous les impôts - Infractions commises par les tiers déclarants
BOI-CF-INF-20-10-50 : CF - Infractions et pénalités particulières aux impôts directs et taxes assimilées - Sanctions relatives aux manquements aux obligations déclaratives concernant les comptes, contrats d'assurance-vie et trust à l'étranger
Signataire des documents liés :
David Trutet, chef du bureau modernisation des méthodes et des outils | Bulletin officiel des finances publiques - impôts | ACTU-2021-00045 | https://bofip.impots.gouv.fr/bofip/12800-PGP.html/ACTU-2021-00045 | 2021-01-27 00:00:00 | 0eefcb9016249988d058fbcda49c7519191cc4546d5a4879dbd4377e96da3ce3 | [
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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-2014-00202 | https://bofip.impots.gouv.fr/bofip/9644-PGP.html/identifiant=ACTU-2014-00202 | 2014-07-21 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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] |
Séries/ Divisions :
BIC - PDSTK, BIC - PVMV, IS - BASE, IS -GPE
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin
de rétablir la doctrine administrative telle qu'elle était avant l'ouverture au public du site. Les documents concernés sont recensés ci-après.
Actualité liée :
X
Documents liés :
BOI-BIC-PDSTK-10-30-20 : BIC - Produits et stocks - Produits exceptionnels - Indemnités
BOI-BIC-PVMV-40-10 : BIC - Plus-values et moins-values - Régimes particuliers - Plus et moins-values en cours d'exploitation
BOI-BIC-PVMV-40-10-90 : BIC - Plus-value et moins-value - Régimes particuliers - Plus-values et moins-values en cours d'exploitation -
Exonération des plus-values réalisées lors de la cession de bateaux de navigation intérieure affectés au transport de marchandises
BOI-IS-BASE-20-10 : IS - Base d'imposition - Plus-values bénéficiant d'un taux réduit d'imposition ou exonérées
BOI-IS-GPE-20-20-50-10 : IS - Régime fiscal des groupes de société - Retraitements nécessaires à la détermination du résultat et de la
plus ou moins-value d'ensemble - Cessions d'immobilisations intra-groupe et suppléments d'amortissements - Cas général
Signataire des commentaires liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2012-00053 | https://bofip.impots.gouv.fr/bofip/8327-PGP.html/identifiant=ACTU-2012-00053 | 2012-12-10 00:00:00 | 5ca07c4aa851df7f71c516431150657c2ce5e3c5d615c821a6dc62325a0ae9de | [
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] |
Série / Division :
IS - LIQ
Texte :
L'article 18 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 modifie le plafond de chiffre d'affaires ouvrant droit au bénéfice du taux réduit d'impôt sur les sociétés prévu au b du I de l'article 219 du code général des impôts.
Pour les exercices ouverts à compter du 1er janvier 2021, le bénéfice du taux réduit d'imposition de 15 % est ouvert aux entreprises qui réalisent un chiffre d'affaires n'excédant pas 10 000 000 € (contre 7 630 000 € antérieurement). Les autres conditions d'application de ce régime ne sont pas modifiées.
Actualité liée :
X
Documents liés :
BOI-IS-LIQ-20 : IS - Liquidation et taux - Taux réduit applicable au bénéfice des petites et moyennes entreprises
BOI-IS-LIQ-20-10 : IS - Liquidation et taux - Taux réduit applicable au bénéfice des petites et moyennes entreprises - Redevables concernés
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00107 | https://bofip.impots.gouv.fr/bofip/12898-PGP.html/ACTU-2021-00107 | 2021-03-03 00:00:00 | bd5dfef6fcc688481a45a6ee950d1dd10c59b2d8c1fd548c004ebeda883fc4d7 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des
finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une
correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la
reprise de la doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2016-00196 | https://bofip.impots.gouv.fr/bofip/10740-PGP.html/identifiant=ACTU-2016-00196 | 2016-09-02 00:00:00 | 64e7a02ebf666261a2d54995f00614afb9b5102ccbd22b3c81d8eff145870a54 | [
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] |
Série / Division :
IR - RICI
Texte :
L'article 71 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 proroge jusqu'au 31 décembre 2024 la réduction d'impôt sur le revenu au titre des souscriptions en numéraire au capital d'entreprises de presse prévue à l'article 199 terdecies-0 C du code général des impôts.
Actualité liée :
X
Document lié :
BOI-IR-RICI-370 : IR - Réduction d'impôt au titre des souscriptions en numéraire au capital d'entreprises de presse
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00021 | https://bofip.impots.gouv.fr/bofip/13486-PGP.html/ACTU-2022-00021 | 2022-02-14 00:00:00 | 003932c6877fda15b17add2475d338180fdce6bcedf803eb4a1ae52b3c82433d | [
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Série / Division :
BIC - PDSTK
Texte :
L'article 181 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 prévoit que les positions symétriques prises au cours de l'exercice ou qui sont en cours à la clôture doivent être mentionnées sur un document spécifique remis ou adressé sur demande à l'administration fiscale (code général des impôts, art. 38, 6-3°).
Cette disposition s'applique aux exercices clos à compter du 31 décembre 2020.
Actualité liée :
X
Documents liés :
BOI-BIC-PDSTK-10-20-70-30 : BIC - Produits et stocks - Opérations réalisées par les entreprises sur les marchés financiers à terme - Pertes afférentes à des positions symétriques
BOI-BIC-PDSTK-10-20-70-60 : BIC - Produits et stocks - Opérations réalisées par les entreprises sur les marchés financiers à terme - Régularisations extra-comptables
Signataire des documents liés :
David Trutet, chef du bureau modernisation des méthodes et des outils | Bulletin officiel des finances publiques - impôts | ACTU-2021-00184 | https://bofip.impots.gouv.fr/bofip/13090-PGP.html/ACTU-2021-00184 | 2022-02-16 00:00:00 | c73f2aeeb58e3a00ba142ba679cbd24c7d85165333427c9a16276d801a1aa02a | [
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] |
Série / Division :
ENR - DMTOI
Texte :
L'article 106 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 corrige une erreur de coordination au sein du code général des impôts (CGI).
En application de l’article 1594-0 F sexies du CGI, les ventes résultant de l'application des dispositions du code rural et de la pêche maritime (C. rur.) relatives à la mise en valeur agricole des terres incultes, des terres laissées à l'abandon et des terres insuffisamment exploitées de Mayotte sont soumises à la taxe de publicité foncière ou au droit d'enregistrement au taux de 0,70 %.
Or, lors de la recodification des dispositions du code rural et de la pêche maritime relatives à l’outre-mer par l’ordonnance n° 2016-391 du 31 mars 2016 recodifiant les dispositions relatives à l'outre-mer du code rural et de la pêche maritime, une erreur de coordination a été introduite à l'article 1594-0 F sexies du CGI.
Dans sa version issue de la loi de finances pour 2022, l'article 1594-0 F sexies du CGI vise bien l'ensemble des dispositions de la section 3 du chapitre premier du titre VIII du livre premier de la partie législative du code rural et de la pêche maritime relatives à la mise en valeur agricole des terres incultes, des terres laissées à l'abandon et des terres insuffisamment exploitées des départements d'outre-mer, à savoir de l'article L. 181-14 du C. rur. à l'article L. 181-28 du C. rur..
Actualité liée :
X
Document lié :
BOI-ENR-DMTOI-10-70-70 : ENR - Mutations de propriété à titre onéreux d'immeubles - Mutations autres que les échanges - Régimes spéciaux en faveur de l'agriculture - Opérations immobilières réalisées en vue de la mise en valeur des terres incultes
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00037 | https://bofip.impots.gouv.fr/bofip/13509-PGP.html/ACTU-2022-00037 | 2022-03-02 00:00:00 | 5394196104d994d98b355c7ac3cdfc41608b62e9e5c86a9b6365ead905ae81a0 | [
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Série / Division :
REC - SOLID
Texte :
Des décisions jurisprudentielles apportent des précisions en matière de prescription de l'action à l'égard des associés de sociétés civiles. Les commentaires doctrinaux sont mis à jour en conséquence.
Actualité liée :
X
Document lié :
BOI-REC-SOLID-20-10-10 : REC - Solidarité au paiement - Liquidateurs amiables - Responsabilité des détenteurs et séquestres de fonds - Obligation au passif des associés de sociétés civiles
Signataire du document lié :
Séverine Reymund, cheffe du bureau droits et outils du recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2021-00259 | https://bofip.impots.gouv.fr/bofip/13310-PGP.html/ACTU-2021-00259 | 2022-06-01 00:00:00 | f45e8b58cc607b51c2e758ef70d71f9c5cb11c41be83e69230c21aeb315a8add | [
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] |
Série / Division :
BAREME
Texte :
Les plafonds de ressources et de prix de vente ou de construction conditionnant le bénéfice du taux réduit de taxe sur la valeur ajoutée pour les opérations d'accession sociale à la propriété sont actualisés pour l'année 2023. Ils s'appliquent pour :
les opérations d'accession sociale à la propriété portant sur les logements situés dans les zones ciblées par la politique de la ville (CGI, art. 278 sexies, III-2°) ;
les opérations d'accession sociale à la propriété réalisées dans le cadre d'un bail réel solidaire (CGI, art. 278 sexies, III-4°).
Les plafonds de ressources correspondent aux plafonds maximums, majorés de 11 %, applicables au prêt locatif social (PLS), ces derniers étant fixés et actualisés dans les conditions prévues par l'arrêté du 29 juillet 1987 modifié relatif aux plafonds de ressources des bénéficiaires de la législation sur les habitations à loyer modéré et des nouvelles aides de l’État en secteur locatif.
Les plafonds de prix de vente ou de construction sont fixés et actualisés dans les conditions prévues par 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.
Ces nouveaux plafonds de ressources et de prix de vente sont mentionnés au BOI-BAREME-000016.
Actualité liée :
X
Document lié :
BOI-BAREME-000016 : BAREME - TVA - Plafonds de ressources et de prix de vente ou de construction ouvrant droit au bénéfice du taux réduit
Signataire du document lié :
Matthieu Deconinck, sous-directeur de la fiscalité des transactions, fiscalité énergétique et environnementale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00072 | https://bofip.impots.gouv.fr/bofip/13909-PGP.html/ACTU-2023-00072 | 2023-05-03 00:00:00 | 8edd7271e6136e208fdb6e1ada0ac68b877fdcaf0c9017aed03c0aebd73b732c | [
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] |
Séries / Divisions :
RSA - CHAMP ; RSA - BASE ; BAREME
Texte :
1/ Pour l'imposition des revenus de l'année 2023, les limites d'exonération des indemnités compensant les dépenses supplémentaires de restauration, des indemnités destinées à compenser les dépenses supplémentaires liées au déplacement ainsi que de la contribution patronale à l'achat de titres-restaurant, sont mises à jour.
2/ Pour l'imposition des revenus de l'année 2022, la limite d’exonération de l'indemnité de soins allouée aux tuberculeux de guerre, les montants relatifs à la déduction forfaitaire de 10 % pour frais professionnels ainsi que la fraction de l'indemnité de fonction des élus locaux représentative des frais de mandat sont mis à jour.
Actualité liée :
x
Document lié :
BOI-BAREME-000035 : BAREME - RSA - Limites d'exonération d'impôt sur le revenu applicables à certains revenus d'activités et de remplacement
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00032 | https://bofip.impots.gouv.fr/bofip/13830-PGP.html/ACTU-2023-00032 | 2023-06-08 00:00:00 | 352907f427eb29585a49cb64d0b38fff3d1770d26de9a60903dda647b6b6b18e | [
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Série / Division :IR - RICITexte :L'article 14 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 proroge jusqu'au 31 décembre 2024 l'application de la réduction d’impôt sur le revenu codifiée à l'article 199 tervicies du code général des impôts (dispositif « Malraux ») au titre des dépenses supportées en vue de la restauration complète déclarée d'utilité publique d’un immeuble bâti situé :soit dans un quartier ancien dégradé délimité en application de l'article 25 de la loi n° 2009-323 du 25 mars 2009 de mobilisation pour le logement et la lutte contre l'exclusion ;soit dans un quartier présentant une concentration élevée d'habitat ancien dégradé et faisant l'objet d'une convention pluriannuelle prévue à l'article 10-3 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine. Actualité liée :XDocuments liés :BOI-IR-RICI-200-10 : IR - Réduction d'impôt accordée au titre des dépenses de restauration immobilière effectuées dans les sites patrimoniaux remarquables et les quartiers relevant de la politique de la ville (dispositif « Malraux ») - Champ d'application de la réduction d'impôtBOI-IR-RICI-200-30 : IR - Réduction d'impôt accordée au titre des dépenses de restauration immobilière effectuées dans les sites patrimoniaux remarquables et les quartiers relevant de la politique de la ville (dispositif « Malraux ») - Modalités d'application de la réduction d'impôtSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00022 | https://bofip.impots.gouv.fr/bofip/14130-PGP.html/ACTU-2024-00022 | 2024-03-07 00:00:00 | e853a659031344053d1dcf8b3f91893b3488c4d5dd99ad73555bfbdc95754e48 | [
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Séries / Divisions :TCA - POLL ; LETTRETexte :1/ L'article 193 de la loi n° 2018-1317 du 30 décembre 2018 de finances pour 2019 transfère à l'administration fiscale la gestion, le recouvrement et le contrôle des différentes composantes de la taxe générale sur les activités polluantes (TGAP) de l'article 266 sexies du code des douanes (C. douanes) à l'article 266 undecies du C. douanes.En ce qui concerne la composante de la taxe portant sur les déchets, le transfert est effectif lorsque le fait générateur de cette imposition intervient à compter du 1er janvier 2021.À la suite de la consultation publique engagée le 22 novembre 2023, la présente publication précise les commentaires sur cette composante de la TGAP en tenant compte des contributions reçues. Des précisions sont, par exemple, apportées aux modalités d'application du tarif réduit prévu pour les résidus issus d'opérations de tri performantes.2/ Par ailleurs, la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 aménage la TGAP portant sur les déchets en prévoyant :la taxation spécifique des déchets radioactifs métalliques (loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, art. 102) ;l'exemption de TGAP pour les déchets issus de décharges littorales (loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, art. 103) ;la majoration de tarif applicable aux déchets non dangereux réceptionnés par une installation de stockage en dépassement de l'objectif annuel constaté par le préfet de région (loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, art. 104).Les commentaires contenus au I-C-2 § 240 du BOI-POLL-40-10-20, au II-B-2 § 230 à § 300 du BOI-POLL-40-30 et au BOI-POLL-40-50 font l'objet d'une consultation publique du 10 avril 2024 au 10 mai 2024 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent être formulées par courriel adressé à : bureau.d2-dlf@dgfip.finances.gouv.fr. Seules les contributions signées seront examinées. Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.Actualités liées :22/11/2023 : TCA - Consultation publique - Taxe générale sur les activités polluantes - Composante portant sur les déchets (loi n° 2018-1317 du 30 décembre 2018 de finances pour 2019, art. 193)21/02/2024 : TCA - Modification à compter de l'année 2024 des tarifs de la composante de la TGAP portant sur les déchets (loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, art. 102 et 104)Documents liés soumis à consultation publique :BOI-TCA-POLL-40-10-20 : TCA - Taxe générale sur les activités polluantes - Déchets - Champ d'application - ExemptionsBOI-TCA-POLL-40-30 : TCA - Taxe générale sur les activités polluantes - Déchets - Calcul de l'impôt à payerBOI-TCA-POLL-40-50 : TCA - Taxe générale sur les activités polluantes - Déchets - Traitement spécifique des déchets radioactifs métalliquesDocuments liés :BOI-TCA-POLL : TCA - Taxe générale sur les activités polluantesBOI-TCA-POLL-40 : TCA - Taxe générale sur les activités polluantes - DéchetsBOI-TCA-POLL-40-10 : TCA - Taxe générale sur les activités polluantes - Déchets - Champ d'applicationBOI-TCA-POLL-40-10-10 : TCA - Taxe générale sur les activités polluantes - Déchets - Champ d'application - Opérations imposables et territorialitéBOI-TCA-POLL-40-20 : TCA - Taxe générale sur les activités polluantes - Déchets - Fait générateur, exigibilité et personnes imposablesBOI-TCA-POLL-40-40 : TCA - Taxe générale sur les activités polluantes - Déchets - Obligations comptablesBOI-LETTRE-000275 : LETTRE - TCA - Modèle d'attestation pour les résidus issus d'opérations de tri performantes soumis à la composante de la TGAP portant sur les déchetsSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00071 | https://bofip.impots.gouv.fr/bofip/14186-PGP.html/ACTU-2024-00071 | 2024-04-10 00:00:00 | ab0462535be54ff3944961003a73a5ec476485b555efa52bca1ac473a93aa5a0 | [
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Série / Divisions :IR - BASE ; IR - RICITexte :Le 4° du M du I de l'article 110 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 a abrogé l'article 200 terdecies du code général des impôts qui prévoyait un crédit d'impôt accordé aux étudiants en vue du financement de leurs études supérieures.En conséquence, les commentaires relatifs à ce dispositif sont retirés.Actualité liée :XDocuments liés :BOI-IR-BASE-30 : IR - Base d'imposition - Charges non déductibles du revenu brut globalBOI-IR-RICI : IR - Réductions et crédits d'impôtBOI-IR-RICI-340 : IR - Crédit d'impôt accordé aux étudiants en vue du financement de leurs études supérieuresSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00040 | https://bofip.impots.gouv.fr/bofip/14148-PGP.html/ACTU-2024-00040 | 2024-06-20 00:00:00 | 5c101bab190ff796d643a9b3e2725046c3c3cbc5cb77a4bdb1441fb2c2c8732b | [
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Série / Division :BIC - RICITexte :L'article 35 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 crée un crédit d’impôt au titre des investissements dans l’industrie verte (C3IV), codifié à l'article 244 quater I du code général des impôts (CGI), en faveur des entreprises qui implantent ou développent en France des capacités de production dans les secteurs stratégiques pour la transition vers une économie décarbonée, à savoir la production de batteries, de panneaux solaires, d'éoliennes et de pompes à chaleur.La liste des équipements, des composants essentiels et des matières premières utilisés dans le cadre des activités mentionnées au II de l'article 244 quater I du CGI est fixée de l'article 23 M bis de l'annexe IV au CGI à l'article 23 M quinquies de l'annexe IV au CGI dans leur rédaction issue de l'arrêté du 11 mars 2024 fixant la liste des équipements, composants essentiels et matières premières utilisés dans le cadre des activités contribuant à la production de batteries, de panneaux solaires, d'éoliennes ou de pompes à chaleur entrant dans le champ du crédit d'impôt au titre des investissements dans l'industrie verte.Le bénéfice du C3IV est soumis à un agrément préalable de l’administration.En application du décret n° 2024-212 du 11 mars 2024 fixant la date d'entrée en vigueur des dispositions relatives au crédit d'impôt au titre des investissements dans l'industrie verte prévues à l'article 35 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, les dispositions du C3IV entrent en vigueur le 14 mars 2024. Elles s'appliquent aux demandes d'agrément déposées à compter du 27 septembre 2023 au titre des projets d'investissement agréés jusqu'au 31 décembre 2025.Actualité liée :XDocuments liés :BOI-BIC-RICI-10 : BIC - Réductions et crédits d'impôt - Crédits d'impôtBOI-BIC-RICI-10-180 : BIC - Réductions et crédits d'impôt - Crédit d'impôt au titre des investissements dans l'industrie verteBOI-BIC-RICI-10-180-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt au titre des investissements dans l'industrie verte - Champ d'applicationBOI-BIC-RICI-10-180-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt au titre des investissements dans l'industrie verte - Modalités de détermination du crédit d'impôtBOI-BIC-RICI-10-180-30 : BIC - Réductions et crédits d'impôt - Crédit d'impôt au titre des investissements dans l'industrie verte - Délivrance d'un agrément préalableBOI-BIC-RICI-10-180-40 : BIC - Réductions et crédits d'impôt - Crédit d'impôt au titre des investissements dans l'industrie verte - Utilisation du crédit d'impôt, obligations déclaratives et contrôleSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00112 | https://bofip.impots.gouv.fr/bofip/14249-PGP.html/ACTU-2024-00112 | 2024-07-03 00:00:00 | 7ee48dff7767111a8061682d01a888e1596be475378f80c7899acf7a27179cf2 | [
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Séries / Divisions :BIC - RICI ; BIC - DECLA ; IS - GEO ; IS - RICI ; RES - BIC ; BAREMETexte :1/ La présente publication a pour objet de commenter les aménagements successifs apportés aux dispositifs d’aide fiscale à l’investissement productif en outre-mer mentionnés à l’article 199 undecies B du code général des impôts (CGI), à l’article 217 undecies du CGI, à l’article 217 duodecies du CGI, à l’article 244 quater W du CGI et à l'article 244 quater Y du CGI.1.1. Loi de finances pour 2019L'article 30 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 exclut du champ d’application de la déduction fiscale prévue à l'article 217 undecies du CGI les investissements réalisés dans le secteur du logement social dans les départements d’outre-mer (DOM).Cette disposition s’applique aux acquisitions d'immeubles à construire et aux constructions d'immeubles n'ayant pas fait l'objet d'une déclaration d'ouverture de chantier à la date du 24 septembre 2018 et aux investissements pour l'agrément desquels une demande n'est pas parvenue à l'administration à la date du 24 septembre 2018.L'article 31 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 porte le délai de mise en location des logements bénéficiant d’une aide fiscale en application de l’article 217 undecies du CGI, de l’article 217 duodecies du CGI ou de l’article 244 quater W du CGI de six à douze mois suivant leur achèvement ou leur acquisition si elle est postérieure.Cette disposition s'applique aux immeubles achevés ou acquis à compter du 1er juillet 2018.L'article 131 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 porte la durée d'exploitation des investissements réalisés en application de l’article 199 undecies B du CGI, de l’article 217 undecies du CGI, de l’article 217 duodecies du CGI et de l’article 244 quater W du CGI, et consistant en la construction, la rénovation ou la réhabilitation d'hôtels, de résidences de tourisme et de villages de vacances classés, de cinq à quinze ans.Cette disposition s'applique aux travaux achevés à compter du 1er janvier 2019 et aux autres investissements dont le fait générateur intervient à compter de cette même date.L'article 131 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 proroge l'application des dispositifs prévus à l’article 199 undecies B du CGI, à l’article 217 undecies du CGI, à l’article 217 duodecies du CGI et à l’article 244 quater W du CGI jusqu'au 31 décembre 2025 au titre des investissements réalisés dans les DOM et à Saint-Martin, et suppriment la condition tenant au maintien de l'aide fiscale au-delà de son terme en l'absence de mise en place de mesures de financement de l'investissement à cette échéance.En outre, l'article 131 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 aménage les obligations déclaratives des monteurs en défiscalisation prévues à l'article 242 septies du CGI et adapte les modalités d’application des amendes prévues à l'article 1740-00 A du CGI et à l'article 1740-00 AB du CGI.Par ailleurs, l'article 131 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 prévoit que le bénéfice du crédit d'impôt prévu à l’article 244 quater W du CGI est réservé :au titre des investissements réalisés dans le secteur du logement intermédiaire, aux entreprises soumises à l'impôt sur les sociétés qui exercent leur activité dans le département dans lequel l'investissement est réalisé ;au titre des investissements réalisés par une société transparente, s’agissant des associés redevables de l'impôt sur les sociétés, aux seules sociétés qui exercent leur activité dans un secteur éligible dans le département dans lequel l'investissement est réalisé.Ces dispositions s'appliquent aux investissements dont le fait générateur intervient à compter du 1er janvier 2019.Enfin, l'article 131 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 apporte une précision concernant les acteurs pouvant conclure avec les entreprises exploitantes des contrats de location ou de crédit-bail dans le cadre des dispositions prévues au 3 du I de l'article 244 quater W du CGI.Cette disposition s'applique aux investissements dont le fait générateur intervient à compter du 1er janvier 2019.L'article 138 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 étend le champ d'application des dispositifs d’aide fiscale prévus à l’article 199 undecies B du CGI, à l’article 217 undecies du CGI, à l’article 217 duodecies du CGI et à l’article 244 quater W du CGI aux navires de croisière neufs d'une capacité maximum de 400 passagers.Cette disposition s'applique aux investissements mis en service en Polynésie française, à Saint-Barthélemy, à Saint-Pierre-et-Miquelon, dans les îles Wallis et Futuna ou en Nouvelle-Calédonie au titre des exercices ouverts à compter du 1er janvier 2020 et pour l'agrément desquels une demande est déposée à compter du 1er janvier 2019, et aux investissements mis en service en Guadeloupe, en Guyane, en Martinique, à La Réunion, à Mayotte et à Saint-Martin pour l'agrément desquels une demande a été déposée à compter du 10 mars 2022.Les dispositions de l'article 153 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 ouvrent le bénéfice du crédit d'impôt prévu à l'article 244 quater X du CGI aux entreprises soumises à l'impôt sur les sociétés exerçant leur activité dans un DOM qui acquièrent des logements outre-mer financés à l’aide de prêts locatifs sociaux (PLS). En contrepartie, ces opérations ne bénéficient plus du crédit d'impôt prévu à l'article 244 quater W du CGI.Ces dispositions s'appliquent aux acquisitions et constructions d'immeubles ayant fait l'objet d'une déclaration de chantier à compter du 1er janvier 2019.L'article 154 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 modifie le fait générateur du crédit d’impôt prévu au 2 du IV de l’article 244 quater W du CGI, accordé au fur et à mesure de la construction des immeubles, en augmentant la quote-part de l’aide accordée dès l’achèvement des fondations à 70 % (crédit d’impôt porté à 20 % à la mise hors d’eau et à 10 % à la livraison).Ces dispositions s'appliquent aux immeubles dont l'achèvement des fondations intervient à compter du 1er janvier 2019.1.2. Loi de finances pour 2020L'article 159 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 réduit de quinze à dix ans l'obligation d'exploitation des navires de croisière bénéficiant d’un avantage fiscal en application de l’article 199 undecies B du CGI, de l’article 217 undecies du CGI, de l’article 217 duodecies du CGI et de l’article 244 quater W du CGI.Ces dispositions s'appliquent aux investissements mis en service en Polynésie française, à Saint-Barthélemy, à Saint-Pierre-et-Miquelon, dans les îles Wallis et Futuna ou en Nouvelle-Calédonie au titre des exercices ouverts à compter du 1er janvier 2021 et pour l'agrément desquels une demande est déposée à compter du 1er janvier 2020 et aux investissements mis en service en Guadeloupe, en Guyane, en Martinique, à La Réunion, à Mayotte et à Saint-Martin pour l'agrément desquels une demande a été déposée à compter du 10 mars 2022.1.3. Loi de finances pour 2021L’article 108 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 procède à plusieurs aménagements des dispositifs d’aide fiscale à l’investissement productif outre-mer :il remplace le mécanisme de déduction fiscale prévu à l’article 217 duodecies du CGI par un dispositif de réduction d’impôt sur les sociétés, prévu à l’article 244 quater Y du CGI ;Sous réserve de mesures transitoires, cette disposition s’applique au titre des investissements réalisés en Nouvelle-Calédonie et dans les collectivités d’outre-mer (COM), hors Saint-Martin, à compter du 1er janvier 2022 et à Saint-Martin à compter du 7 mai 2022.il porte à sept ans le délai d’exploitation et de conservation des investissements réalisés directement par une entreprise exploitante en application de l’article 199 undecies B du CGI, de l’article 217 undecies du CGI et de l’article 244 quater W du CGI, lorsque leur durée normale d’utilisation est supérieure ou égale à sept ans ;Cette disposition s’applique aux investissements réalisés à compter du 1er janvier 2022.il précise les modalités de conservation des parts par les associés ou membres de sociétés soumises à l’article 8 du CGI ou de groupements mentionnés à l'article 239 quater du CGI ou à l'article 239 quater C du CGI et les engagements des entreprises bénéficiaires des souscriptions dans le cadre du dispositif de déduction fiscale prévu à l’article 217 undecies du CGI ;Cette disposition s’applique aux investissements réalisés à compter du 1er janvier 2022.s’agissant des investissements réalisés dans le secteur du logement intermédiaire en application des dispositions de l’article 217 undecies du CGI, il instaure un plafonnement par mètre carré de surface habitable et prévoit que les modalités d’appréciation du prix de revient des immeubles sont précisées par décret ;Cette disposition s’applique aux investissements réalisés à compter du 1er janvier 2022.il précise les modalités de détermination de l’assiette éligible au crédit d’impôt prévu à l’article 244 quater W du CGI dans le cadre des travaux de rénovation et de réhabilitation d’hôtels classés, en prévoyant la déduction, de la base éligible, de la fraction du prix de revient des travaux financée par une aide publique.Cette disposition s’applique aux investissements réalisés à compter du 1er janvier 2022.L’article 109 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 assouplit les conditions d’éligibilité des navires de croisière de moins de 400 passagers en remplaçant la condition d’affectation exclusive à la navigation dans la zone économique exclusive (ZEE) des DOM, COM et Nouvelle-Calédonie par des critères tenant à un volume minimal des têtes de lignes et escales dans des ports des territoires ultramarins.Cette disposition s’applique aux investissements mis en service dans les DOM et à Saint-Martin pour l'agrément desquels une demande a été déposée à compter du 10 mars 2022 et aux investissements mis en service en dans les autres territoires ultramarins au titre des exercices ouverts à compter du 1er janvier 2022 et pour l'agrément desquels une demande est déposée à compter du 1er janvier 2019.1.4. Loi de finances pour 2022L’article 72 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 clarifie le droit applicable en précisant les conditions d’éligibilité des investissements réalisés dans le secteur du transport aérien ou maritime. Le bénéfice des aides fiscales prévu à l'article 199 undecies B du CGI, à l'article 217 undecies du CGI et à l'article 244 quater W du CGI est réservé aux moyens de transport utilisés exclusivement au départ ou à l’arrivée de territoires ultramarins et dont des activités de maintenance sont réalisées au sein d’installations situées dans ces territoires.Cette disposition s’applique aux exercices clos à compter du 31 décembre 2022.1.5. Loi de finances pour 2023L’article 13 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 proroge l’application des dispositifs d’aide fiscale à l’investissement productif outre-mer prévus à l'article 199 undecies B du CGI, à l'article 217 undecies du CGI et à l'article 244 quater W du CGI aux investissements dont le fait générateur intervient jusqu’au 31 décembre 2029.Enfin, l’article 14 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 ouvre le bénéfice des mécanismes prévus à l'article 199 undecies B du CGI, à l'article 217 undecies du CGI et à l'article 244 quater W du CGI aux navires de pêche d’une longueur comprise entre douze et quarante mètres exploités à La Réunion, sous réserve, notamment, du respect des lignes directrices pour l’examen des aides d’État dans le secteur de la pêche et de l’aquaculture du 23 mars 2023 (communication n° 2023/C 107/01) (PDF - 972 Ko).Cette disposition s’applique aux investissements mis en service à La Réunion à compter d’une date fixée par décret, qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer le dispositif lui ayant été notifié comme conforme au droit de l’Union européenne en matière d’aides d’État.L’article 14 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 prévoit également plusieurs mesures d’harmonisation des dispositifs d’aide fiscale en outre-mer prévus à l'article 199 undecies B du CGI, à l'article 217 undecies du CGI et à l'article 244 quater W du CGI.Ces dispositions s'appliquent aux investissements réalisés à compter du 1er janvier 2023.1.6. Loi de finances pour 2024Pour le bénéfice du crédit d’impôt prévu à l’article 244 quater W du CGI au titre des acquisitions d’immeubles à construire ou des constructions d’immeubles, l’article 71 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 porte de deux à trois ans le délai au terme duquel l’immeuble doit être achevé, suivant la date d’achèvement des fondations.Cette disposition s’applique aux immeubles dont les fondations sont achevées à compter du 1er janvier 2021.L’article 75 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 procède à plusieurs aménagements de l'ensemble des dispositifs d’aide fiscale à l’investissement productif outre-mer :il exclut du champ d’application les investissements donnés en location ou mis à la disposition de ménages ou de syndicats de copropriétaires, y compris dans le cadre de contrats incluant la fourniture de prestations de service ;Sous réserve de mesures transitoires, ces dispositions s’appliquent au titre des investissements réalisés à compter du 1er janvier 2024.il exclut du champ d’application les activités de location de meublés de tourisme au sens de l'article L. 324-1-1 du code du tourisme, à l’exception de l’exploitation, sous conditions, des meublés de tourisme classés et des chambres d’hôtes ;Sous réserve de mesures transitoires, ces dispositions s’appliquent au titre des investissements réalisés à compter du 1er janvier 2024.il restreint le bénéfice de l’aide fiscale au titre de l’acquisition de véhicules de tourisme aux véhicules strictement indispensables à l'exercice d’une activité aquacole, sylvicole, agricole ou minière ainsi qu'aux véhicules émettant une quantité de dioxyde de carbone inférieure ou égale à 117 grammes par kilomètre exploités dans le cadre d’une activité de location de courte durée ou d'une activité de transport public de voyageurs. S'agissant des investissements consistant en l’acquisition de véhicules de tourisme exploités dans le cadre d’une activité de location de courte durée ou d'une activité de transport public de voyageurs, il plafonne en outre l’assiette éligible à hauteur d’un montant fixé par décret, qui ne peut pas excéder 30 000 € par véhicule ;Sous réserve de mesures transitoires, ces dispositions s’appliquent au titre des investissements réalisés à compter du 1er janvier 2024.il ouvre le bénéfice de l’aide fiscale aux travaux de réhabilitation lourde d’immeubles autres que ceux à usage d’habitation ;Ces dispositions s'appliquent :au titre des investissements réalisés à compter du 1er janvier 2024 dans les COM, hors Saint-Martin, et en Nouvelle-Calédonie ;à compter d'une date fixée par décret, qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer la disposition lui ayant été notifiée comme conforme au droit de l’Union, pour les investissements réalisés dans les DOM et à Saint-Martin.il porte à quinze ans la durée d'affectation et d'exploitation des investissements consistant en la construction ou la réhabilitation lourde d'immeubles autres que ceux à usage d'habitation ou en l’acquisition ou la construction d’immeubles exploités dans le cadre d’une activité de location de meublés de tourisme classés ou de chambres d’hôtes telle que définie au g du I de l’article 199 undecies B du CGI ;Sous réserve de mesures transitoires, ces dispositions s’appliquent au titre des investissements réalisés à compter du 1er janvier 2024.il ouvre, sous conditions, le bénéfice des dispositifs d’aide fiscale à l’investissement productif aux investissements portant sur des installations de production d’électricité utilisant l’énergie radiative du soleil ;Ces dispositions s'appliquent :au titre des investissements réalisés à compter du 1er janvier 2024 dans les COM, hors Saint-Martin, et en Nouvelle-Calédonie ;à compter d'une date fixée par décret, qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer la disposition lui ayant été notifiée comme conforme au droit de l’Union, pour les investissements réalisés dans les DOM et à Saint-Martin.il prévoit, sous conditions, une assiette élargie pour les investissements consistant en l'acquisition de friches hôtelières ou industrielles en vue de leur réhabilitation.Ces dispositions s'appliquent :au titre des investissements réalisés à compter du 1er janvier 2024 dans les COM, hors Saint-Martin, et en Nouvelle-Calédonieà compter d'une date fixée par décret, qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer la disposition lui ayant été notifiée comme conforme au droit de l’Union, pour les investissements réalisés dans les DOM et à Saint-Martin.2/ Par ailleurs, des précisions sont apportées sur le champ d'application de la réduction d'impôt prévue à l'article 199 undecies B du CGI s'agissant des travaux d'enfouissement de déchets et de production de biogaz.3/ Enfin, les commentaires relatifs aux obligations afférentes aux entreprises dont l'activité consiste à obtenir pour autrui divers avantages fiscaux en faveur des investissements outre-mer sont mis à jour et transférés du BOI-IS-GEO-10-50 au BOI-BIC-DECLA-30-70-50.Actualité liée :XDocuments liés :BOI-BIC-RICI-10-160 : BIC - Réductions et crédits d'impôt - Crédit d'impôt en faveur des investissements productifs outre-merBOI-BIC-RICI-10-160-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt en faveur des investissements productifs outre-mer - Champ d'applicationBOI-BIC-RICI-10-160-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt en faveur des investissements productifs outre-mer - Modalités de détermination du crédit d'impôtBOI-BIC-RICI-10-160-30 : BIC - Réductions et crédits d'impôt - Crédit d'impôt en faveur des investissements productifs outre-mer - Utilisation du crédit d'impôtBOI-BIC-RICI-10-160-40 : BIC - Réductions et crédits d'impôt - Crédit d'impôt en faveur des investissements productifs outre-mer - Obligations déclaratives, autres conditions d'application et sanctionBOI-BIC-RICI-20-10 : BIC - Réductions et crédits d'impôt - Réduction d'impôt pour investissements réalisés en outre-merBOI-BIC-RICI-20-10-10-10 : BIC - Réductions et crédits d'impôt - Réduction d'impôt pour investissements réalisés outre-mer - Champ d'application - Entreprises et contribuables éligiblesBOI-BIC-RICI-20-10-10-20 : BIC - Réductions et crédits d'impôt - Réduction d'impôt pour investissements réalisés en outre-mer - Champ d'application - Nature et localisation des investissements éligiblesBOI-BIC-RICI-20-10-10-30 : BIC - Réductions et crédits d'impôt - Réduction d'impôt pour investissements réalisés en outre-mer - Champ d'application - Activités éligiblesBOI-BIC-RICI-20-10-10-40 : BIC - Réductions et crédits d'impôt - Réduction d'impôt pour investissements réalisés en outre-mer - Champ d'application - Secteurs d'activité exclusBOI-BIC-RICI-20-10-20 : BIC - Réductions et crédits d'impôt - Réduction d'impôt pour investissements réalisés en outre-mer - Modalités d'applicationBOI-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'impôtBOI-BIC-RICI-20-10-20-20 : BIC - Réductions et crédits d'impôt - Réduction d'impôt pour investissements réalisés en outre-mer - Modalités d'application - Montant de la réduction d'impôtBOI-BIC-RICI-20-10-20-30 : BIC - Réductions et crédits d'impôt - Réduction d'impôt pour investissements réalisés en outre-mer - Modalités d'application - Fait générateurBOI-BIC-RICI-20-10-20-40 : BIC - Réductions et crédits d'impôt - Réduction d'impôt pour investissements réalisés en outre-mer - Modalités d'application - Modalités d'utilisation de la réduction d'impôtBOI-BIC-RICI-20-10-20-50 : BIC - Réductions et crédits d'impôt - 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'impôtBOI-BIC-RICI-20-10-20-60 : BIC - Réductions et crédits d'impôt - Réduction d'impôt pour investissements réalisés en outre-mer - Modalités d'application - Obligations déclaratives et sanctionsBOI-BIC-RICI-20-10-20-70 : BIC - Réductions et crédits d'impôt - Réduction d'impôt pour investissements réalisés en outre-mer - Contrôle de la réalité des investissements et sanction des manoeuvres réalisées en vue d'obtenir l'avantage fiscalBOI-BIC-DECLA-30-70 : BIC - Régimes d'imposition et obligations déclaratives - Obligations déclaratives spécifiques ou communesBOI-BIC-DECLA-30-70-50 : BIC - Régimes d'imposition et obligations déclaratives - Obligations déclaratives spécifiques ou communes - Obligations afférentes aux entreprises dont l'activité consiste à obtenir, pour autrui, divers avantages fiscaux en faveur des investissements outre-merBOI-IS-RICI-20-40-20-10 : IS - Réductions et crédits d’impôt - Réduction d’impôt en faveur des investissements réalisés dans les collectivités d’outre-mer et en Nouvelle-Calédonie - Nature et localisation des investissements éligibles - Investissements productifs et assimilésBOI-IS-RICI-20-40-20-30 : IS - Réductions et crédits d’impôt - Réduction d’impôt en faveur des investissements réalisés dans les collectivités d’outre-mer et en Nouvelle-Calédonie - Souscription au capital des sociétés qui réalisent des investissements dans les COM ou en Nouvelle-CalédonieBOI-IS-RICI-20-40-30 : IS - Réductions et crédits d’impôt - Réduction d’impôt en faveur des investissements réalisés dans les collectivités d’outre-mer et en Nouvelle-Calédonie - Modalités de détermination et d’utilisation de la réduction d’impôtBOI-IS-RICI-20-40-40 : IS - Réductions et crédits d’impôt - Réduction en faveur des investissements réalisés dans les collectivités d’outre-mer et en Nouvelle-Calédonie - Obligations de conservation des biens, obligations déclaratives, contrôle et sanctionsBOI-IS-GEO-10 : IS - Régime territorial spécifique à l'outre-merBOI-IS-GEO-10-30 : IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-merBOI-IS-GEO-10-30-10 : 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'applicationBOI-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 bénéficiairesBOI-IS-GEO-10-30-10-20 : IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Champ d'application - Nature et localisation des investissements éligiblesBOI-IS-GEO-10-30-10-30 : IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Champ d'application - Secteurs d'activité éligiblesBOI-IS-GEO-10-30-10-40 : 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 - Souscription au capital des sociétés qui réalisent des investissements outre-merBOI-IS-GEO-10-30-20 : IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Modalités d'applicationBOI-IS-GEO-10-30-20-10 : IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Modalités d'application - Exercice du droit à déductionBOI-IS-GEO-10-30-20-20 : IS - Régime territorial spécifique à l'outre-mer - Déduction au titre des investissements réalisés dans les DOM et autres collectivités françaises d'outre-mer - Modalités d'application - Obligations de conservation des biens, obligations déclaratives, contrôle et sanctionsBOI-IS-GEO-10-50 : IS - Régime territorial spécifique à l'outre-mer - Obligations afférentes aux entreprises dont l'activité consiste à obtenir pour autrui divers avantages fiscaux en faveur des investissements outre-merBOI-RES-BIC-000125 : RES - Bénéfices industriels et commerciaux - Réductions et crédits d'impôt - Éligibilité des travaux d’enfouissement de déchets et de production de biogaz au dispositif de réduction d'impôt pour investissement productif outre-mer prévu à l’article 199 undecies B du CGIBOI-BAREME-000020 : BAREME - BIC - Taux de la réduction d'impôt pour investissements réalisés en outre-mer (CGI, art. 199 undecies B)Signataire des documents liés :Laurent Martel, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00148 | https://bofip.impots.gouv.fr/bofip/13017-PGP.html/ACTU-2021-00148 | 2024-07-03 00:00:00 | 4f1528ccd4b954ac1ce8303dbbd9456de87582d182e6504b725af402ef3bced5 | [
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Série / Division :ANNXTexte :La liste des conventions fiscales conclues par la France en vigueur au 30 juin 2024 est mise à jour. Parmi les modifications intervenues, figure notamment l'ajout des conventions signées avec le Luxembourg, la Colombie, le Danemark, la Grèce et la Moldavie.Actualité liée :XDocument lié :BOI-ANNX-000306 : INT - Liste des conventions fiscales conclues par la France (en vigueur au 30 juin 2024)Signataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00085 | https://bofip.impots.gouv.fr/bofip/13942-PGP.html/ACTU-2023-00085 | 2024-07-24 00:00:00 | 0457180a058e8da0687b5d4fe00d1b9ef8eaae2633f79d6ade995ae222ddd552 | [
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Séries / Divisions :TVA - LIQ ; RES - TVATexte :Des précisions sont apportées sur le taux de la taxe sur la valeur ajoutée applicable aux pâtes de fruit.Actualité liée :XDocuments liés :BOI-TVA-LIQ-30-10-10 : TVA - Liquidation - Taux réduits - Produits destinés à l'alimentation humaineBOI-RES-TVA-000180 : RES - Taxe sur la valeur ajoutée - Liquidation - Taux de TVA applicable aux pâtes de fruitSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00212 | https://bofip.impots.gouv.fr/bofip/14450-PGP.html/ACTU-2024-00212 | 2024-10-09 00:00:00 | ab32014b8550d40667a7929b1f0f7413f1fc8b39d810b4e38606b1c02a578231 | [
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] |
Les jugements rendus par le tribunal administratif doivent comporter un certain nombre de
mentions nécessaires (I).
Ils doivent être motivés (II).
La décision proprement dite en constitue le dispositif
(III).
I. Mentions nécessaires
1
Les jugements prononcés par le tribunal administratif doivent comprendre un certain nombre de
mentions nécessaires relatives :
- à la publicité de l'audience ;
- aux noms et conclusions des parties, aux visas des pièces et des dispositions
législatives ou réglementaires applicables ;
- à l'audition du rapporteur, du rapporteur public et des parties ;
- aux dates ;
- aux noms du ou des magistrats ayant rendu la décision;
- au visa des notes en délibéré.
L'absence de l'une quelconque de ces mentions est, en principe, une cause de nullité de
jugement.
Par ailleurs, les jugements peuvent comporter des mentions erronées ou des erreurs matérielles
dont l'incidence sera également examinée ci-après.
A. Mentions relatives à la publicité de l'audience
10
Les jugements pris par le tribunal administratif mentionnent qu'il a été statué en séance
publique (Code de justice administrative (CJA), art. R741-2).
B. Mentions relatives aux noms et conclusions des parties, visas des pièces et des dispositions législatives ou
réglementaires applicables
20
Les jugements contiennent le nom des parties, l'analyse des conclusions et mémoires ainsi que
les visas des dispositions législatives ou réglementaires dont ils font application (CJA, art. R741-2, 2e
al.).
1. Visa des conclusions des parties
30
L'absence du visa des conclusions des parties est une cause de nullité du jugement.
Dès lors, est susceptible d'être annulé un jugement qui ne contient pas les conclusions des
parties (CE, arrêt du 11 juin 1980, n°
10171).
Mais le fait que le tribunal administratif a inexactement analysé ou omis d'analyser dans
son jugement les conclusions du requérant n'entache pas la décision d'irrégularité dès lors que le jugement répond aux moyens qui étaient présentés (CE, arrêt du 24 juillet 1939, n° 64255, RO, p. 424
; CE, arrêt du 24 février 1982, n° 17200).
Également, vise suffisamment les conclusions des parties, le jugement qui se réfère à une
décision d'avant dire droit, laquelle analyse lesdites conclusions (CE, arrêt du 5 mai 1933, n° 1058, Bull. n° 16, 1933, p. 278, TJCA, n° 17008, Leb. chron., p. 487, 2e esp.).
2. Visa des pièces
40
Le défaut de visa de certaines pièces n'est pas de nature à entraîner nécessairement
l'annulation du jugement.
Il en est ainsi notamment lorsque :
a. Les pièces dont il s'agit ne contiennent pas de conclusions nouvelles ou d'éléments nouveaux.
Dès lors est régulier :
- le jugement qui ne vise pas un mémoire ne contenant aucune conclusion nouvelle (CE, arrêt
du 5 mai 1933, n° 1058,) ;
- un jugement, bien qu'il ne fasse pas état d'un mémoire ampliatif produit par le
requérant, lorsque ledit mémoire ne contient pas d'autres conclusions que celles de la requête initiale, laquelle est expressément visée dans le jugement (CE, arrêt du 26 juillet 1928, n° 85810, RO,
5218, Leb. chron., p. 952, 2e esp.) ;
- le jugement qui, dans ses motifs, fait état d'une lettre non portée à la connaissance du
contribuable, si cette lettre ne contient pas d'autres éléments que ceux figurant dans les pièces dont le contribuable a eu communication (CE, arrêt du 27 avril 1936, n° 21843, Bull. n° 14, 1936, p.
238, TJCA, n° 17013).
En revanche, lorsqu'un mémoire a été régulièrement déposé au greffe du tribunal
administratif avant la clôture de l'instruction, marquée par le début des conclusions du rapporteur public, doit être annulé le jugement qui n'a pas visé ledit mémoire ni ne l'a analysé bien qu'il ait
contenu des moyens nouveaux. (CE, arrêt du 11 juillet 1960, n° 46296, BOCI, 1960-I, p. 182).
b. La décision répond à tous les moyens et conclusions présentés par les parties
Ainsi, le fait que le tribunal administratif a omis de viser dans son jugement, un mémoire
ampliatif produit par le requérant, n'est pas de nature à entacher d'irrégularité la décision, dès lors qu'elle répond aux moyens et conclusions énoncés dans ce mémoire. (CE, arrêt du 10 mai 1947, n°
78829, RO, p. 214).
De même, le fait qu'un jugement ne mentionnant qu'une analyse insuffisante des mémoires des
parties n'est pas susceptible d'entraîner l'annulation dudit jugement, dès lors que la décision attaquée n'est pas entachée d'une omission de statuer (CE, arrêt du 17 mai 1961, n° 39006, Leb. chron.,
p. 324).
En revanche, doit être annulé pour vice de forme 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°s 58221 et 58269, RJ, 2e partie, p. 163).
Par ailleurs, toutes les phases de l'affaire n'ont pas à être nécessairement visées par le
jugement.
Notamment, aucune disposition législative ou réglementaire sur la procédure à suivre devant
les tribunaux administratifs n'exige que la notification des mémoires du contribuable et la convocation de ce dernier à l'audience soient mentionnées dans le jugement
(CE, arrêt du 17 février 1971, n°
76909).
Enfin, l'absence de référence à l'une des impositions en litige n'est pas une cause
d'irrégularité du jugement.
Ainsi, la circonstance que l'avis de décision mentionne seulement l'une des cotisations
contestées n'est pas de nature à entacher d'irrégularité un jugement par lequel le tribunal administratif a statué sur l'ensemble de la demande du contribuable (CE, arrêt du 2 mars 1928, n° 86006, RO,
5226, Leb. chron., p. 298, 3e esp.).
3. Visa des dispositions législatives ou réglementaires
50
a. Omission du visa des dispositions législatives ou réglementaires
1° Cas où le Conseil d'État a estimé que cette omission entraînait l'annulation du jugement :
- un jugement qui ne contient pas le visa des dispositions législatives applicables, et
dans lequel le tribunal administratif s'est borné à viser « les lois en la matière » (CE, arrêt du 11 décembre 1931, RO, 5687) ;
- un jugement qui, rendu dans une instance concernant l'évaluation attribuée aux propriétés
d'un contribuable à la suite de la révision des évaluations foncières ordonnée par l'ancienne loi du 16 avril 1930, ne contient pas le visa de ladite loi (CE, arrêt du 27 février 1939, RO, p. 117).
À cet égard, le Conseil d'État a précisé que, lorsqu'il statue en matière fiscale, le
tribunal administratif doit viser dans son jugement les dispositions législatives dont il fait application, mais il n'est pas tenu d'y rapporter textuellement ces dispositions (CE, arrêt du 24 juillet
1939, n° 65479,RO, p. 426, Leb. chron., p. 718).
2° Cas où le Conseil d'État a estimé que cette omission n'entraînait pas l'annulation du jugement.
Le Conseil d'Etat a considéré que, malgré l'omission du visa relatif aux dispositions
législatives, la décision n'est pas entachée de nullité dès lors qu'elle est fondée sur les textes régulièrement applicables.
Ainsi, il a été jugé que :
- la circonstance que le tribunal administratif a omis de viser un texte dont il a fait
implicitement application ou disposition à laquelle il s'est expressément référé dans son considérant n'est pas de nature à entraîner l'annulation de son jugement, dès lors que l'erreur ainsi commise
par les premiers juges n'a eu aucune influence sur leur décision et que cette dernière a été en fait, basée sur les textes régulièrement applicables ;
- en se bornant à viser, dans son jugement, le code général des impôts , sans préciser
l'article auquel il entend se référer, le tribunal administratif ne méconnaît pas les prescriptions de l'article R741-2 du
CJA relatives au visa des lois et sa décision ne saurait, dès lors, être annulée pour ce motif. La circonstance que le jugement du tribunal administratif contiendrait une référence erronée au
texte législatif sur lequel le tribunal a entendu se fonder n'est pas de nature à entraîner l'annulation dudit jugement (CE, arrêt du 6 juillet 1953, n° 6686, RO, p. 298).
b. Erreur dans le visa des dispositions législatives ou réglementaires
Lorsque la décision rendue vise des textes qui ne sont pas applicables au cas d'espèce, le
jugement du tribunal doit être annulé.
C. Mentions relatives à l'audition du rapporteur, du rapporteur public et des parties
60
Le jugement du tribunal administratif doit mentionner que le rapporteur et le rapporteur
public et, s'il y a lieu, les parties, leurs mandataires ou défenseurs ainsi que toute personne entendue sur décision du président en vertu de
l'article R732-1 du CJA ont été entendus
(CJA, art. R741-2). L'absence de cette mention, si ces personnes ont été effectivement entendues, est une cause de
nullité de jugement.
Le Conseil d'État a en effet annulé pour vice de forme :
- un jugement qui ne fait pas mention que le mandataire du requérant a été entendu en ses
observations orales (CE, arrêt du 15 février 1937, n° 53794, RO, p. 101) ;
- un jugement qui ne mentionne pas que le requérant qui avait été régulièrement convoqué à
l'audience, a été entendu en ses observations orales (CE, arrêt du 22 février 1937, n° 51505, RO, p. 114) ;
- un jugement qui ne fait pas mention de l'audition des conclusions du rapporteur public
(CE, arrêt du 21 décembre 1931, RO, 5687).
Mais si le tribunal est tenu dans sa décision de faire mention de l'audition des parties,
en revanche il n'est pas obligé de les désigner nommément.
Ainsi, lorsqu'un agent de l'Administration a présenté des observations à l'audience, le
tribunal administratif doit mentionner cette circonstance dans son jugement, mais aucun texte applicable en matière de procédure administrative ne l'oblige à désigner nommément le représentant de
l'Administration (CE, arrêt du 26 juillet 1939, RO, p. 458).
D. Mentions relatives aux dates
70
Les jugements font apparaître la date de l'audience et la date à laquelle ils ont été
prononcés (CJA, art. R741-2, dernier alinéa).
E. Mentions relatives au nom du ou des magistrats ayant rendu la décision
80
Les noms du ou des magistrats ayant rendu la décision sont mentionnés dans le jugement
(CJA, art. L10).
L'absence de cette mention est une cause de nullité du jugement.
En effet, selon la jurisprudence, est susceptible d'être annulé :
- un jugement qui ne mentionne pas le nom des membres du tribunal administratif ayant pris
part à la décision (CE, arrêt du 21 décembre 1931 RO, 5687) ;
-comme irrégulier en la forme, un jugement dans lequel la désignation du rapporteur public
fait l'objet de mentions contradictoires qui ne permettent pas de connaître par qui les fonctions du ministère public ont été exercées (CE, arrêt du 16 juin 1955, RO, p. 340).
Mais le Conseil d'État a précisé que, dès lors que le président peut remplir en même temps
les fonctions de rapporteur, est régulier un jugement rendu dans ces conditions et qui, par suite, ne porte que deux signatures, celles du président-rapporteur et du greffier, si d'ailleurs trois
membres du tribunal ont pris part à la délibération (CE, arrêt du 17 décembre 1875, n° 58435, RO, 2803, Leb. chron., p. 1015).
F. Mention d'une note en délibéré
90
Mention est également faite dans le jugement de la production d'une note en délibéré
(CJA, art. R 741-2,5e al.).
G. Mentions erronées, erreurs matérielles
1. Incidence de la présence de mentions erronées ou d'erreurs matérielles sur la validité du jugement
100
D'une manière générale, un jugement du tribunal administratif n'est pas entaché de nullité par
la présence d'une mention erronée ou d'une erreur matérielle, dès lors qu'elle est sans influence sur la décision du tribunal.
Le Conseil d'État a ainsi jugé que ne sont pas de nature à entraîner l'annulation d'un
jugement :
- l'erreur matérielle commise par le tribunal administratif qui, se référant à une
précédente décision, lui a attribué, dans un nouveau jugement, une date inexacte (CE, arrêt du 12 novembre 1934, n° 34749, RO, 6307) ;
- l'erreur matérielle commise par le tribunal administratif qui, statuant sur une
imposition concernant un contribuable décédé, mentionne que l'imposition litigieuse a été régulièrement établie au nom de M. X..., fils du décédé, alors qu'en fait, cette imposition a été établie au
nom du de cujus, par ses héritiers (CE, arrêt du 27 décembre 1937, n° 57545, RO, p. 763) ;
- l'erreur matérielle commise dans l'indication de la date de l'audience à laquelle le
contribuable a été régulièrement convoqué et a présenté des observations orales (CE, arrêt du 3 avril 1940, n° 36378, Bull. n° 9, 1940. p. 166, TJCA, n° 59004, Leb. chron., p. 121, 1re esp.) ;
- de simples erreurs matérielles comprises dans le texte des «considérants» d'un jugement
et qui ont été sans influence sur la teneur du dispositif (CE, arrêt du 20 décembre 1946, n° 77359, RO, p. 104) ;
- une erreur matérielle dans l'énoncé de l'un des motifs d'un jugement, dès lors qu'elle
est sans influence sur la solution donnée au litige par le tribunal administratif
(CE, arrêt du 23 janvier 1967, n° 65320, RJ,
2e partie, p. 20) ;
- la simple erreur matérielle commise par le tribunal administratif dans les visas de ce
jugement en ce qui touche le lieu d'établissement de l'imposition en litige (CE, arrêt du 5 juillet 1954, n° 18221, RO, p. 110, Leb. chron., p. 764) ;
- la mention relative à la communication des mémoires aux parties figurant dans les visas,
qui constitue manifestement une simple erreur matérielle dans la mesure où le président du tribunal administratif a, en application de l'ancien article 1938-5 du CGI (actuel,
art. R611-8 du CJA), décidé qu'il n'y avait pas lieu à l'instruction, la solution apparaissant certaine au vu de la
requête (CE, arrêt du 10 février 1967, n°
67308, RJ, 2e partie, p. 44).
Par ailleurs, il a été précisé que lorsqu'une contradiction est alléguée entre les termes
de la minute d'une décision du tribunal administratif et les conditions dans lesquelles cette décision a été rendue, il appartient au juge d'appel de rechercher si cette contradiction doit être tenue
pour établie. Ainsi jugé dans une espèce où le contribuable affirmait n'avoir pas été présent à l'audience alors que la minute de la décision mentionnait qu'il avait été «ouï» en ses observations
orales (CE, arrêt du 21 avril 1958, n° 39343, RO, p. 108).
2. Force probante des mentions
110
Les mentions portées, même par erreur, sur les minutes des jugements font foi jusqu'à preuve
contraire.
Aucune disposition législative n'institue de procédure de jugement de faux par les
juridictions administratives.
Par ailleurs, sauf dans le cas où une loi prévoit expressément que les mentions d'un acte
administratif font foi jusqu'à l'inscription de faux, le principe de la séparation des autorités administrative et judiciaire s'oppose à ce que l'exactitude des mentions contenues dans les actes
administratifs ou dans les décisions des juridictions administratives soit appréciée par un tribunal de l'ordre judiciaire conformément aux règles fixées par les
articles
306 et suivants du code de procédure civile en ce qui concerne le faux incident civil.
Dès lors, les mentions portées sur les minutes des jugements des tribunaux administratifs
doivent être présumées exactes jusqu'à preuve contraire, (CE, arrêt du 4 mars 1955, assemblée plénière, n° 22819 bis,Leb. chron., p. 129).
3. Rectification d'erreur ou d'omission matérielles
120
cf.
BOI-CTX-ADM-10-80-I-B-1..
II. Motifs du jugement
Les jugements du tribunal administratif doivent être motivés
(CJA, art. L9).
Les motifs doivent être particuliers à chaque affaire et suffisamment précis et développés
pour permettre au juge d'exercer éventuellement son contrôle.
A. Insuffisance de motifs
1. Les motifs ne peuvent comporter une simple référence
130
Le tribunal administratif ne peut, par exemple, motiver son jugement par voie de simple
référence :
- aux conclusions du rapporteur public (CE, arrêt du 7 septembre 1864, n° 35952, RO, 1502,
Leb. chron., p. 835) ;
- aux motifs et conclusions développés dans les mémoires de l'Administration, même si
celle-ci a répondu à tous les moyens invoqués par le demandeur (CE, arrêts des 7 mai 1941, n° 62154,RO, p. 131, Leb. chron., p. 82, 8e esp., dans le même sens : 19 janvier 1942, RO, p. 26, Leb.
chron., p 22, 1re esp., et 14 mai 1975, n° 91518).
Mais, pour motiver son jugement, le tribunal administratif peut à bon droit se référer à une
sanction disciplinaire infligée par le tribunal de grande instance.
Ainsi, un notaire qui, à l'occasion de la cession, à un office d'habitations à loyer
modéré, d'un terrain appartenant à l'un de ses clients, s'est fait remettre par ce dernier, en sus de ses honoraires, une fraction du prix de la vente doit être regardé comme ayant commis «un
manquement à la probité et à l'honneur» exclu du bénéfice de l'amnistie prévue par la
loi n° 66-409 du 18 juin
1966, en vertu de
l'article
15 de
la
loi
du 18 juin 1966. La somme ainsi perçue par l'intéressé ayant été rattachée par l'Administration à son bénéfice imposable, le tribunal administratif, saisi du litige, a pu, à bon droit, se référer,
dans son jugement, à la sanction disciplinaire qui, infligée à raison des faits susvisés par le tribunal de grande instance antérieurement à la loi portant amnistie, n'a pas été effacée par l'effet de
cette loi (CE, arrêt du 30 avril 1971, n°
72364).
2. Les motifs doivent comporter une réponse à tous les moyens développés par le contribuable
140
D'une manière générale, encourt l'annulation le jugement du tribunal qui ne répond pas à
certains moyens soulevés par le contribuable
(CE, arrêt du 28 novembre 1973, n° 84630,
RJ, n° IV, p. 121).
Ainsi, doit être annulé pour insuffisance de motifs :
- le jugement qui ne répond pas au moyen tiré d'un prétendu vice de forme de la proposition
de rectification signée par un contribuable (CE, arrêt du 13 mars 1931, n° 10654, Bull., n° 13, 1931, p. 171, TJCA, n° 17006, Leb. chron., p. 289) ;
- un jugement dans lequel le tribunal administratif s'est borné à affirmer la légalité de
l'imposition contestée (CE, arrêt du 28 juillet 1941, RO, p. 223) ;
- un jugement rendu en matière d'impôt sur les bénéfices industriels et commerciaux, dans
lequel le tribunal administratif s'est borné à relever que l'imposition contestée avait été établie conformément à l'avis de la commission départementale des impôts directs, sans se prononcer sur le
moyen tiré par le contribuable de ce que ladite imposition n'aurait pas été calculée selon les règles fixées par les dispositions alors en vigueur des articles 38 et 39 du CGI (CE, arrêt du 28 mai
1951, n° 4319, RO, p. 198, Leb. chron., p. 293, 1re esp.) ;
- un jugement rendu en matière d'impôt sur les bénéfices industriels et commerciaux, dans
lequel le tribunal administratif, sans indiquer la raison pour laquelle il écartait le compte d'exploitation produit par le requérant, s'est borné à affirmer que ce dernier ne faisait pas la preuve de
l'exagération de l'imposition contestée, alors que, dans un mémoire ampliatif, d'ailleurs non visé par le tribunal, l'intéressé avait développé divers moyens tendant à démontrer cette exagération (CE,
arrêt du 13 juin 1952, n° 12604, RO, p. 66, Leb. chron., p. 691) ;
- un jugement dans lequel le tribunal administratif s'est borné à constater que
l'imposition contestée a été régulièrement établie par voie de l'ancienne procédure de rectification d'office et valablement assortie d'une majoration de 25 %, alors que le contribuable faisait valoir
qu'il était en droit de bénéficier des dispositions amnistiantes de la
loi n° 52-401 du 14 avril
1952 (CE, arrêt du 17 février 1958, n° 38047, RO, p. 56) ;
- un jugement dans lequel le tribunal administratif ne s'est pas prononcé sur l'un des
moyens développés par le contribuable pour démontrer l'exagération du rappel de droits mis à sa charge en matière de taxe sur le chiffre d'affaire. En l'espèce, le tribunal ne s'est pas prononcé sur
la valeur de l'argumentation du requérant qui avait critiqué les coefficients de bénéfice brut retenus par l'Administration et fait état de pertes de fabrication et de freintes qu'il aurait subies et
dont il n'aurait pas été tenu compte pour le calcul des droits contestés (CE, arrêt du 11 janvier 1961, n° 43468) ;
- un jugement dans lequel le tribunal s'est abstenu de se prononcer sur les moyens
présentés par un contribuable qui notamment a fait valoir que divers éléments retenus par l'Administration étaient inexacts et qui a produit un certain nombre de pièces et de documents pour en
justifier (CE, arrêt du 3 mai 1961, n° 24640, Leb. chron., p. 286) ;
- un jugement par lequel le tribunal administratif se borne à rejeter la demande d'un
contribuable pour le motif que la comptabilité de l'intéressé est irrégulière, sans rechercher si le requérant peut, ainsi qu'il le prétend, être regardé comme apportant par tous autres moyens la
preuve qui lui incombe (CE, arrêt du 19 mai
1965, n° 61135, RO, p. 347) ;
- le jugement par lequel le tribunal administratif, pour écarter la comptabilité d'un
redevable, se réfère à l'avis émis par la commission départementale à l'occasion d'une contestation différente concernant une autre nature d'imposition et ne portant que sur une partie de la période
en cause. Il appartenait au tribunal d'apprécier la valeur de la comptabilité afférente à la période litigieuse, en prescrivant au besoin, s'il ne s'estimait pas suffisamment informé, toutes mesures
d'instruction qui lui auraient paru nécessaires (CE, arrêt du 13 juillet 1967, n° 69277, RJ, 2e partie, p. 194) ;
- un jugement par lequel le tribunal administratif a omis de statuer sur le moyen tiré
par le requérant de ce que la loi du 21 décembre 1973, de laquelle est issu l'article 93-1 quater
du CGI, n'a pas eu pour effet de lui imposer rétroactivement l'obligation de justifier de ses frais professionnels réels
(CE, arrêt du 30 septembre 1981, n°
16601) ;
- un jugement, rendu en matière d'impôt sur les sociétés, dans lequel le tribunal
administratif ne s'est pas prononcé sur un moyen développé à titre subsidiaire par la requérante qui a fait valoir que si la déduction d'une provision pour dépréciation de titres n'était pas admise
sur le fondement de l'article 39-15° du CGI, elle devait l'être comme correspondant à une moins-value à court terme
(CE, arrêt du 29 septembre 1982, n°
27723) ;
- un jugement dans lequel le tribunal administratif a omis de se prononcer sur le moyen
tiré par la société requérante de ce que l'Administration a méconnu sa propre interprétation de la loi fiscale
(CE, arrêt du 3 juin 1983, n° 31695).
B. Jugements suffisamment motivés
150
Selon la jurisprudence, est suffisamment motivé :
- le jugement qui, pour rejeter les conclusions d'un redevable, précise la nature des
renseignements ayant servi à déterminer son chiffre d'affaires et répond même aux arguments formulés dans l'opposition (CE, arrêt du 17 décembre 1926, n°s 87783 et 88034,Bull., n° 7, 1927, p. 94,
TJCA, n° 17002, Leb. chron., p. 1121) ;
- le jugement dans lequel le tribunal administratif, en réponse au moyen tiré de ce que
l'impôt aurait été irrégulièrement établi, déclare que le contribuable a été « régulièrement » assujetti audit impôt (CE, arrêt du 24 juillet 1939, n° 64255, RO, p. 424) ;
- un jugement rendu en matière d'impôt sur les sociétés dans lequel le tribunal
administratif se borne à constater que l'imposition contestée est conforme à l'appréciation de la commission départementale des impôts directs et que la société n'apporte pas la preuve que les
rémunérations versées à ses dirigeants correspondent réellement, pour chacun d'eux, aux salaires normaux des personnes remplissant des fonctions analogues dans des entreprises similaires de la région
(CE, arrêt du 17 juin 1957, n° 32316, RO, p. 361).
Enfin, le tribunal administratif n'est pas tenu de discuter en détail les diverses
indications contenues dans un rapport d'expertise et il motive suffisamment son jugement en déclarant qu'il résulte de ce rapport que l'intéressé n'apporte pas la preuve, à l'aide de sa comptabilité,
du montant exact de ses bénéfices (CE, arrêt du 9 juillet 1955, n° 30213, RO. p. 369).
De même, le tribunal n'est tenu ni de citer tous les textes applicables, ni de discuter
tous les arguments présentés devant lui, dès lors qu'il répond à l'ensemble des moyens invoqués par le requérant
(CE, arrêt du 10 juin 1983, n° 27820).
III. Dispositif du jugement
Le dispositif est la partie du jugement qui contient la décision du tribunal administratif.
Il est divisé en articles et est précédé du mot « décide »
(CJA, art. R741-6).
A. Chose jugée
160
Le dispositif constitue la chose jugée, qui peut seule faire l'objet d'un recours
contentieux (CE, arrêt du 11 juillet 1904, n° 12738, RO, 3939, Leb. chron., p. 597, 1re esp.).
Il sera observé toutefois que le caractère de chose jugée s'attache non seulement au
dispositif du jugement mais aux motifs qui en sont le support nécessaire ainsi qu'aux dispositions implicites mais certaines que comporte l'ensemble du jugement.
Il en résulte que le tribunal administratif :
- n'a pas à rappeler dans le dispositif du jugement des précisions données dans les motifs :
Jugé que le dispositif du jugement qui condamne un contribuable à représenter «les pièces
et documents non communiqués» désigne d'une façon suffisamment précise les pièces et documents dont il s'agit, du moment que les motifs dudit jugement relèvent le refus de communication de documents
qu'il énumère (CE, arrêt du 24 juillet 1937, n° 37601, Bull., n° 24, p. 581, TJCA, n° 17017) ;
- ne peut statuer par des motifs en contradiction avec le dispositif.
B. Nécessité d'un dispositif chiffré
170
En cas d'admission d'une demande tendant à une réduction, le jugement doit indiquer le
montant de la réduction accordée ou, tout au moins, le chiffre devant servir de base à l'imposition.
L'absence de ces chiffres est une cause de nullité du jugement :
Est susceptible d'être annulé comme irrégulier en la forme, le jugement qui ne mentionne
pas le montant des dégrèvements accordés ou n'indique pas les chiffres devant servir de base au calcul de ces dégrèvements (CE, arrêt du 28 novembre 1930, n° 87900, RO, 5509 et arrêt du 3 mars 1982,
n° 17636).
Toutefois, est régulier le jugement qui, s'il ne fixe pas expressément le chiffre des
sommes laissées à la charge du contribuable, en détermine le montant en se référant aux conclusions précises présentées par l'Administration (CE, arrêt du 7 janvier 1942, n° 40038, Bull., 1942, p.
173, Leb. chron., p. 401).
Le tribunal ne peut non plus se borner à renvoyer le contribuable devant l'Administration
pour établissement d'une nouvelle imposition.
Jugé que, lorsque le tribunal administratif estime que les bases de l'imposition
contestée sont exagérées, il lui appartient de fixer lui-même le montant -ou, au moins, les éléments de calcul- de la réduction qu'il envisage mais il ne peut, sans méconnaître l'étendue de sa
compétence, se borner à annuler l'imposition litigieuse et renvoyer le requérant devant l'Administration pour établissement d'une nouvelle imposition (CE, arrêt du 6 mars 1954, n° 28034, RO, p. 27).
De même, lorsque le tribunal administratif admet le principe d'un déficit déductible du
revenu global du contribuable, il ne peut, sans méconnaître l'étendue de sa compétence, se borner à renvoyer l'intéressé devant l'Administration pour établissement de l'imposition correspondante mais
doit fixer lui-même le montant du déficit en cause
(CE, arrêt du 10 juillet 1968, n° 73348
).
C. Attribution des frais et dépens de l'instance
180
Le cas échéant, le jugement du tribunal administratif tranchant le litige attribue les frais
et dépens de l'instance (cf. BOI-CTX-TVA-10-120). | Bulletin officiel des finances publiques - impôts | BOI-CTX-ADM-10-70-30 | https://bofip.impots.gouv.fr/bofip/1154-PGP.html/identifiant=BOI-CTX-ADM-10-70-30-20120912 | 2012-09-12 00:00:00 | ffefef212d66a6bdf566dea6110f3e575047ffcedd64cc5b20e2b2c13c4890be | [
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] |
Le code de procédure civile distingue les incidents d'instance relatifs à :
- la jonction et à la disjonction d'instances (I)
;
- l'interruption de l'instance (II) ;
- la suspension de l'instance (III) ;
- l'extinction de l'instance (IV).
I. Jonction et disjonction d'instances
1
Lorsque des affaires pendantes devant lui présentent un lien de connexité, le juge peut, à la
demande des parties ou d'office, ordonner la jonction de plusieurs instances. Inversement, il peut prononcer la disjonction d'une instance en plusieurs
(art.
367 du code de procédure civile (C. proc. Civ.). Il s'agit là de « mesures d'administration judiciaire » prises souverainement par les juges du fond.
Toutefois, selon la jurisprudence, la jonction ne peut être prononcée qu'à l'égard des instances
qui doivent être suivies selon la même procédure, et parallèlement, la disjonction doit être prononcée si deux demandes introduites par un acte commun doivent être suivies selon des procédures
différentes.
II. Interruption de l'instance
A. Causes d'interruption de l'instance
10
Le code de procédure civile opère une distinction entre les événements qui emportent de plein
droit interruption de l'instance et ceux qui l'interrompent seulement à compter d'une notification de ces événements faite à l'autre partie.
1. Événements emportant de plein droit interruption de l'instance (C. proc. Civ, art.369)
20
- La majorité d'une partie (en fait, du contribuable) : il est fait observer qu'en l'absence
de disposition expresse du code de procédure civile, il convient de considérer qu'un changement d'état du contribuable (du fait de mariage, séparation, divorce...) n'a pas pour effet d'interrompre
l'instance.
- La cessation de fonctions de l'avocat lorsque la représentation est obligatoire
(C.
proc. Civ., art. 369,). À cet égard, il convient de noter que cette cause d'interruption ne joue pas en ce qui concerne les instances fiscales dès lors que la constitution d'un avocat est
facultative.
- Le jugement qui prononce le règlement judiciaire ou la liquidation des biens (redressement
ou liquidation judiciaires) dans les causes où il emporte assistance ou dessaisissement du débiteur.
2. Événements interrompant l'instance à compter d'une notification de ces événements à la partie adverse (C. proc. Civ.,
art. 370)
30
- Le décès d'une partie dans les cas où l'action est transmissible
(C. proc. Civ., art.
370) ; il en est ainsi en matière fiscale. Dès lors, à défaut d'une telle notification, la procédure postérieure au décès du contribuable ne cesse pas d'être régulière.
Par ailleurs, en l'absence de disposition concernant les personnes morales, la jurisprudence
décide que la dissolution d'une société en cours d'instance n'interrompt pas celle-ci, la société étant réputée se survivre pour les besoins de la liquidation.
- La cessation de fonctions du représentant légal d'un incapable (C. proc. Civ., art. 370) ;
- Le recouvrement ou la perte par une partie de la capacité d'ester en justice (C. proc. Civ.,
art. 370).
3. Événement survenant ou notifié après l'ouverture des débats
40
En aucun cas l'instance n'est interrompue
(C. proc. Civ., art. 371).
B. Effets de l'interruption de l'instance
50
Si, malgré l'interruption de l'instance, des actes sont accomplis ou des jugements rendus, ils
sont réputés « non avenus », sauf confirmation expresse ou tacite de la partie à qui profitait l'interruption (C. proc. Civ., art.
372).
C. Reprise d'instance
60
L'instance peut être volontairement reprise dans les formes prévues pour la présentation des
moyens de défense (C. proc. Civ., art. 373.). C'est ainsi qu'en cas de décès du contribuable, l'instance peut être « reprise »
par ses héritiers.
À défaut de reprise volontaire, elle peut l'être par voie de citation (C. proc. Civ.,
art.373.).
Ainsi, si les héritiers du contribuable négligent de prendre leur place au procès,
l'Administration peut les citer à comparaître par voie d'assignation.
L'instance reprend son cours en l'état où elle se trouvait au moment où elle a été interrompue
(C. proc. Civ., art. 374).
III. Suspension de l'instance
L'instance se trouve suspendue lorsque certains événements étrangers à la situation
personnelle des parties ou à celle de leur représentant, viennent arrêter son cours. Il en est ainsi, notamment, d'une décision qui sursoit à statuer ou qui radie l'affaire.
A. Le sursis à statuer
70
Cette question fait l'objet des développements qui figurent sous la Section 2 du Chapitre 7 du
Titre 2 de la Division consacrée au « Contentieux de l'assiette de l'impôt : Introduction générale et Dispositions communes » (cf. BOI-CTX-DG-20-70-20) à laquelle il
convient de se reporter.
B. La radiation de l'affaire
80
La radiation sanctionne, dans les conditions de la loi, le défaut de diligence des parties
(C. proc. Civ., art. 381). Elle emporte suppression de l'affaire du rang des affaires en cours.
C'est une mesure d'administration judiciaire décidée souverainement par les juges du fond.
Elle doit être notifiée par lettre simple aux parties ainsi qu'à leurs représentants. Cette notification précise le défaut de diligence sanctionné.
C. Le retrait du rôle
90
L'article 382 du code de
procédure civile prévoit une procédure de retrait du rôle sur demande écrite et motivée des parties à l'instance dont l'objectif est d'évacuer du rôle, à moindre frais, une
affaire qui n'a plus lieu d'être maintenue si, notamment, il est de l'intérêt des parties d'éviter (suite à l'accord des parties) ou de différer simplement une solution judiciaire.
Il s'agit donc d'un retrait conventionnel.
Mais la décision qui ordonne le retrait du rôle constitue une simple mesure d'administration
judiciaire et, sous réserve que la péremption ne soit pas acquise (C. proc. Civ., art. 386), l'affaire peut être rétablie à la
demande de l'une des parties.
IV. Extinction de l'instance
100
Le jugement est l'issue normale de tous les procès ; cependant une instance peut s'éteindre
d'autres manières.
Il est des cas où l'instance s'éteint accessoirement à l'action. Ce sont : la transaction,
l'acquiescement, le désistement d'action, ou, dans les actions non transmissibles, le décès d'une partie (C. proc. Civ., art.
384.).
Mais il est également des cas où l'instance s'éteint à titre principal par l'effet de la
péremption, du désistement d'instance ou de la caducité de la citation. L'action proprement dite n'en est pas affectée de sorte qu'une nouvelle instance pourrait être introduite s'il n'y a pas
prescription (C. proc. Civ., art. 385).
A. Péremption d'instance
110
L'instance est périmée lorsqu'aucune des parties n'accomplit de diligences pendant deux ans
(C. proc. Civ., art.
386).
En d'autres termes, la péremption d'instance est l'anéantissement de l'instance par suite de
l'inaction des plaideurs.
1. Qui peut invoquer la péremption
120
La péremption peut être demandée par l'une quelconque des parties
(C. proc. Civ., art. 387).
Elle n'opère pas de plein droit ; le juge ne peut la relever d'office
(C. proc. Civ., art. 388), il faut que les parties la demandent.
Elle peut aussi être opposée par voie d'exception à la partie qui accomplit un acte après
l'expiration du délai de péremption (C. proc. Civ., art.387).
En particulier, dans le contentieux fiscal, c'est l'administration qui, dans la plupart des
cas, invoque la péremption. Notamment si deux ans se sont écoulés sans que le contribuable fasse aucune diligence, la péremption peut être invoquée par l'administration alors même qu'avant cette
demande, mais après l'expiration du délai, le contribuable aurait signifié un acte (C. proc. Civ., art. 387.).
Toutefois, la partie qui oppose la péremption - et ce peut être aussi bien le contribuable
s'il y a intérêt- doit le faire à peine d'irrecevabilité avant tout autre moyen.
2. Portée de la péremption
130
La péremption n'éteint pas l'action ; elle emporte seulement extinction de l'instance
(C. proc. Civ., art. 389).
Il est donc possible d'intenter de nouveau l'action si celle-ci n'a pas été éteinte par la
prescription au cours du délai de la péremption ; mais on ne peut plus se prévaloir d'aucun des actes de l'instance périmée. En définitive, la péremption remet les parties au même état où elles
étaient avant l'instance.
Toutefois, si une décision du directeur est intervenue au stade de la réclamation préalable,
ce qui est de loin le cas le plus fréquent, le redevable ne disposant que d'un délai de deux mois pour introduire une instance devant le tribunal, la péremption invoquée par l'administration aboutit
en fait à priver l'intéressé définitivement de tout recours.
Ce n'est que dans l'hypothèse où une décision du directeur ne serait pas intervenue, et
lorsque l'administration a porté d'office le litige devant le tribunal, ou encore lorsque le contribuable a introduit une instance postérieurement au délai de six mois qui court à compter de la
présentation de la réclamation qu'une nouvelle instance pourrait, le cas échéant, être introduite après péremption de l'instance primitive.
3. Délai de la péremption
140
Ce délai est de deux ans ; il court, à partir du dernier acte de procédure, contre toutes
personnes physiques ou morales, même incapables (C. proc. Civ., art. 391).
Ce délai peut être interrompu par les mêmes événements qui emportent interruption de
l'instance (cf. ci-dessus § II).
En revanche, le délai continue à courir en cas de suspension de l'instance. Toutefois, si
l'instance n'est suspendue que pour un temps ou jusqu'à la survenance d'un événement déterminés, un nouveau délai court à compter de l'expiration de ce temps ou de la survenance de cet événement
(C. proc. Civ., art. 392).
Il en est de même pour la signification de l'arrêt de cassation à avocat qui est un acte de
procédure faisant partie de l'instance et la continuant ; de sorte que, lorsqu'il est délivré en temps utile, cet acte constitue une « diligence interruptive » du délai de péremption au sens des
articles 386 et 392 du code de procédure civile
(Cass. com.,arrêt du
28 avril 1987, n° 85-16164).
4. Forme de la demande
150
La péremption doit être demandée par un mémoire au tribunal avec assignation de la partie
contre laquelle cette péremption doit être prononcée.
5. Dépens
160
Les frais de l'instance périmée sont supportés par celui qui a introduit cette instance
(C. proc. Civ., art. 393).
B. Désistement d'instance
170
Le désistement d'instance est l'offre faite par le demandeur au défendeur, qui l'accepte,
d'arrêter le procès sans attendre le jugement.
En pratique, dans le contentieux fiscal, c'est le contribuable qui est en situation de se
désister car, la plupart du temps, c'est lui qui a introduit l'instance et se trouve donc en position de demandeur.
1. Caractères du désistement
180
Pour que le désistement soit parfait, c'est-à-dire qu'il puisse produire ses effets, il faut
qu'il soit accepté par le défendeur. Toutefois l'acceptation n'est pas nécessaire lorsque le défendeur, au jour du désistement, n'a pas encore conclu au fond ou soulevé une fin de non-recevoir
(C. proc. Civ., art. 395), c'est à dire s'il n'a pas encore fait signifier de mémoire en défense.
En outre, les tribunaux peuvent déclarer le désistement parfait quand le défendeur n'a aucun
motif légitime de le refuser (C. proc. Civ., art. 396).
2. Formes du désistement
190
Le désistement doit être donné par l'administration ou par le redevable (ou par une personne
qualifiée) ; il doit être rédigé sur papier non timbré, sous la forme d'une décision ou d'un engagement pur et simple d'abandonner l'instance, et signé par son auteur.
3. Effets et portée du désistement
200
En principe, le désistement accepté ne tranche pas le litige et remet les parties dans la
situation où elles étaient avant la demande.
Il n'a pour effet que de supprimer l'instance mais n'emporte pas renonciation au droit
litigieux (C. proc. Civ., art. 398). Une nouvelle instance est possible le cas échéant mais sous les réserves qui viennent
d'être faites au sujet de la péremption (cf. ci-dessus, IV A 1).
Remarque : il ne faut pas confondre le désistement d'instance avec le
désistement d'action qui consiste dans le renoncement au droit réclamé par la partie.
Aussi, afin d'éviter toute équivoque, lorsqu'un redevable est disposé à le faire, il y a lieu de
lui demander de se désister à la fois de l'instance et de l'action.
4. Dépens
210
Sauf convention contraire, les frais de l'instance sont à la charge de la partie qui se
désiste (C. proc. Civ., art. 399).
C. Acquiescement à la demande
220
L'acquiescement est le fait, de la part d'une partie, ordinairement le défendeur, de
reconnaître le bien-fondé des prétentions de l'adversaire (C. proc. Civ., art. 408).
À la différence de la péremption d'instance ou du désistement, l'acquiescement à la demande
emporte non seulement annulation de la procédure mais également renonciation à l'action.
L'acquiescement à la demande doit être distingué de l'acquiescement au jugement qui emporte
soumission aux chefs de celui-ci et renonciation aux voies de recours (cf. sur ce point BOI-CTX-JUD-10-50-50).
D. Caducité de la citation
230
Par application de
l'article 468 du code de procédure civile, le juge peut aussi, même d'office, déclarer la citation caduque. Cependant, la
déclaration de caducité peut être rapportée si le demandeur fait connaître au greffe dans un délai de quinze jours, le motif légitime qu'il n'aurait pas été en mesure d'invoquer en temps utile. Dans
ce cas les parties sont convoquées à une audience ultérieure.
Ainsi, un juge de la mise en l'état ne fait qu'user de ses pouvoirs en déclarant une
assignation caduque par application de l'article 468 du code de procédure civile, après avoir constaté que la demanderesse avait constitué avocat, bien qu'elle n'y fût pas obligée, et que son conseil
n'avait pas comparu à l'audience à laquelle il avait été convoqué, ni manifesté que la société entendait poursuivre l'instance
(Cass. com., arrêt du 31 mai 1988, n°
86-19228). | Bulletin officiel des finances publiques - impôts | BOI-CTX-JUD-10-40-50 | https://bofip.impots.gouv.fr/bofip/1200-PGP.html/identifiant=BOI-CTX-JUD-10-40-50-20120912 | 2012-09-12 00:00:00 | 7d59cd92025902f6c5cc3c3b8dfabda600369985e7d1e0ce4648b43462f65383 | [
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1
L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a abrogé l'impôt de solidarité sur la fortune (ISF) et instauré l'impôt sur la fortune immobilière (IFI) qui est codifié de
l'article 964 du code général des impôts (CGI) à
l'article 983 du CGI et commenté au BOI-PAT-IFI.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication
mentionnée ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
Rappel : Lorsque vous cliquez sur les liens hypertextes figurant dans un BOI, vous êtes redirigés par défaut vers la dernière version publiée des autres BOI de la base.
10
Concernant les engagements collectifs de conservation en cours au 1er
janvier 2018 et qui ont été signés jusqu'au 31 décembre 2017, il résulte des dispositions de l'article 885 I bis du CGI
dans sa rédaction en vigueur au 31 décembre 2017, que les redevables sont tenus de respecter l'ensemble des conditions requises, notamment celles afférentes à la durée minimale de six ans de
conservation, à peine de remise en cause du bénéfice de l'exonération partielle d'ISF dans le délai de prescription de droit commun prévu à
l'article L. 180 du livre des procédures fiscales (LPF) et à
l'article L. 186 du LPF.
20
En tout état de cause, les obligations déclaratives afférentes à l'exonération
partielle prévue à l'article 885 I bis du CGI dans sa rédaction en vigueur au 31 décembre 2017 continuent d'incomber aux personnes ayant bénéficié de ce régime de faveur ou leurs ayants-cause à titre
gratuit. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-30-40-60-10 | https://bofip.impots.gouv.fr/bofip/1205-PGP.html/identifiant=BOI-PAT-ISF-30-40-60-10-20181011 | 2018-10-11 00:00:00 | bb9da503bec5b462a9edca964de15642bb3fc45d06dd5518ddfc313f1af5c992 | [
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I. Produits à prendre en considération
1
En vertu du principe général d'imposition, tous les intérêts, quelle qu'en soit la nature,
acquis par une entreprise industrielle ou commerciale, constituent pour celle-ci des profits financiers qui doivent être compris dans les résultats de l'exercice en cours et être imposés dans les
conditions de droit commun.
10
Il s'agit essentiellement d'intérêts de prêts, créances, dépôts, cautionnements et comptes
courants. Aux termes de l'article 124 du code général des impôts (CGI), les intérêts de créances non représentées par des
obligations, effets publics et autres titres d'emprunt négociables (BOI-BIC-PDSTK-10-20-20), les intérêts des dépôts de sommes d'argent, des cautionnements en numéraire et des
comptes courants perdent leur caractère de revenus de capitaux mobiliers dès lors qu'ils sont perçus par une entreprise industrielle ou commerciale (il convient également de noter que si le bénéfice
professionnel du créancier est évalué suivant un mode forfaitaire, ce bénéfice est présumé tenir compte des intérêts de créances, dépôts, cautionnements et comptes courants se rattachant à
l'exploitation ou à la profession. Il doit d'ailleurs être fixé en conséquence).
20
Les entreprises peuvent également percevoir d'autres produits financiers dans le cadre de leur
activité commerciale ou industrielle. On citera, notamment :
- les intérêts de retard versés par un débiteur ;
- les intérêts d'avances consenties par voie d'endossement de warrants (CE, arrêt du
25 janvier 1937, req. N° 46903) ;
- et d'une façon plus générale, tous les intérêts alloués en justice ou résultant d'une
convention à l'occasion d'une opération commerciale.
Que l'attribution de ces diverses sommes résulte de clauses contractuelles ou qu'elle procède
d'une décision judiciaire, lesdits produits financiers ont, dans tous les cas, le caractère de bénéfices commerciaux et non de revenus mobiliers. Ils ne peuvent donner lieu à aucune réfaction ou
imputation, dès lors qu'ils n'ont subi aucun prélèvement fiscal. Le caractère libératoire du prélèvement visé à l'article 125 A du
CGl ne peut être invoqué.
25
Par exception au principe évoqué ci-avant, en cas d'entreprises individuelles ou de sociétés
de personnes ou groupements assimilés soumis au régime réel d'imposition, les produits qui ne proviennent pas de l'activité exercée à titre professionnel ne sont pas pris en compte pour la
détermination de leur résultat imposable sauf s'ils n'excèdent pas 5 % (ou 10 %) de l'ensemble des produits de l'entreprise, y compris ceux issus d'activités professionnelles accessoires mais hors
plus-values de cession. Pour plus de précisions sur cette règle de neutralisation des effets fiscaux de la théorie du bilan prévue au
II de l'article 155 du CGI, il convient de se reporter au BOI-BIC-BASE-90.
Afin d'appliquer cette règle, il convient d'apprécier si les intérêts proviennent ou
non de l'activité exercée à titre professionnel, qui implique la participation personnelle, directe et continue de l'exploitant pour accomplir les actes nécessaires à cette activité. Les produits de
placement des recettes professionnelles (notamment placement de la trésorerie ou compte courant) constituant des revenus générés sans l'implication personnelle, directe et continue de l'exploitant ne
constituent pas de tels produits et sont, par conséquent, exclus du résultat imposable. A l'inverse, les intérêts provenant de leur activité commerciale ou industrielle (intérêts de retard versés par
un débiteur, intérêts alloués en justice ou résultant d'une convention à l'occasion d'une opération commerciale ou encore intérêts d'avances consenties par voie d'endossement de warrants)
doivent être compris dans le résultat imposable professionnel.
II. Exercice de rattachement
30
Conformément aux dispositions de
l'article 38 du CGI, les intérêts qui se rattachent à une créance commerciale doivent être compris dans les résultats de l'exercice
au cours duquel ils ont été acquis. En raison de leur nature de fruits civils s'acquérant au jour le jour, les intérêts doivent donc être rattachés aux produits bruts de l'exercice au cours duquel ils
sont courus. L'acquisition des intérêts est indépendante de leur exigibilité, qui résulte de leur échéance annuelle ou conventionnelle.
Par suite, la stipulation du contrat de prêt prévoyant que les intérêts d'une somme prêtée seront
capitalisés et ne seront exigibles de l'emprunteur qu'après remboursement du principal reste sans incidence sur le bénéfice imposable à déclarer par l'entreprise créancière (RM Massot, n° 20855, JO AN
11 AN 11 mars 1972 p. 568)
III. Applications particulières
A. Distribution gratuite d'actions aux salariés
40
La distribution gratuite d'actions dans le cadre des dispositions de la
loi n° 80-834 du 24 octobre
1980 a pour effet de faire apparaître, au bénéfice de la société distributrice, une créance sur l'État égale à 65 % de la valeur des actions distribuées aux salariés. Cette créance est réputée
constituer, pour son montant nominal, un apport en nature des salariés bénéficiaires de la distribution d'actions. Dès lors, cette créance n'influe en aucune manière, tant au moment de sa constitution
qu'au fur et à mesure de son apurement, sur le montant du bénéfice imposable de l'entreprise.
50
En revanche, les intérêts versés par l'État aux sociétés lors du remboursement de la créance
constituent des profits imposables dans les conditions de droit commun.
B. Dispense ou réduction d'intérêts consentie à un associé, à une filiale ou une tierce entreprise
60
Lorsqu'une entreprise consent à un associé, à une filiale ou à une tierce entreprise des prêts
ou avances sans intérêt, ou ne comportant que le paiement d'intérêts inférieurs à la normale, le service est fondé, sous le contrôle du juge de l'impôt, à réintégrer dans les bénéfices imposables de
l'entreprise prêteuse une somme correspondant à un intérêt normal (qui peut être calculé sur la base du taux moyen d'intérêt des avances sur titres pratiqué par la Banque de France) lorsque cette
dispense ou réduction d'intérêts peut être assimilée à une libéralité et constitue un acte de gestion anormal étranger à l'intérêt commercial propre de l'entreprise concernée.
70
Il en est ainsi, notamment, lorsque la dispense ou la réduction d'intérêts a été consentie par
l'entreprise prêteuse :
- en raison de l'intérêt personnel ou familial de l'associé ou du dirigeant bénéficiaire du
prêt ou de l'avance accordée ;
- au profit d'une filiale française, lorsqu'il est établi que cette opération n'a pas eu pour
but de consolider la situation ou d'aider au développement de cette filiale et peut être regardée, par suite, comme un transfert de bénéfices au profit de cette dernière ;
- au profit d'une tierce entreprise, qui, bien que comportant des associés communs, lui est
juridiquement étrangère :
lorsqu'il ne peut être justifié, au regard de l'entreprise prêteuse, de l'intérêt économique
ou financier attaché à une telle opération ;
lorsque les deux sociétés n'entretiennent entre elles que des relations commerciales peu
importantes et que l'opération a été réalisée sans que le compte courant du gérant de la société prêteuse ait été affecté en quelque manière que ce soit, de telle sorte que cette dernière a dû
prélever sur ses fonds propres les sommes nécessaires à son engagement ;
lorsque la tierce entreprise ne procure à la société prêteuse que des avantages commerciaux
minimes.
A fortiori, l'administration est fondée à réintégrer dans les résultats imposables de
la société prêteuse le montant des intérêts qu'elle aurait dû normalement réclamer à une société étrangère de commercialisation à qui elle a accordé des avances gratuites pour 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 :
- à un tiers en vue de financer l'acquisition d'une entreprise se livrant à des activités
dépourvues de tout lien avec les siennes propres. Au cas particulier, une société exploitant un fonds de commerce de chemiserie avait consenti un prêt sans intérêt à la petite-fille du président
directeur général en vue de l'achat d'un fonds de commerce d'hôtellerie ;
- à deux sociétés civiles immobilières dont elle n'est que mandataire alors même que ces
sociétés seraient dans une situation financière difficile. | Bulletin officiel des finances publiques - impôts | BOI-BIC-PDSTK-10-20-30 | https://bofip.impots.gouv.fr/bofip/1484-PGP.html/identifiant=BOI-BIC-PDSTK-10-20-30-20130109 | 2013-01-09 00:00:00 | 4ce5500008e0c0a3fc0de2b3972314d4c845f3bfed43aed83bf1e135dab71759 | [
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] |
1
Afin d'expliquer l'application des règles relatives au lieu des prestations de services tel que
défini par les
articles
259 à 259
D
du code général des impôts (CGI), les notions d'assujetti, de siège de l'activité économique, d'établissement stable, de domicile et de résidence doivent s'entendre de la façon suivante.
I. Notion d'assujetti
10
Dès lors que les règles de territorialité sont différentes selon que le preneur est un assujetti
ou une personne non assujettie, la qualité du preneur est déterminante pour localiser le lieu de taxation des prestations de services.
Conformément à l'article
259-0 du CGI, outre les assujettis de droit commun, il convient de considérer comme assujetti au regard des règles de
territorialité les personnes suivantes.
A. Assujettis partiels
20
Pour l'application des règles relatives au lieu des prestations de services, est considéré comme
un assujetti pour tous les services qui lui sont fournis, un assujetti au sens de l'article 256 A du CGI (cf.
BOI-TVA-CHAMP-10-10-20) quand il réalise également des opérations dans le cadre d'une activité placée hors du champ d'application de la TVA, alors même que les services en
cause seraient acquis pour les besoins de cette dernière activité.
30
Cette analyse résultait déjà de
l'arrêt du 6 novembre 2008 de la Cour de justice des Communautés européennes (CJCE) dans l'affaire C-291/07
« Kollektivavtalsstiftelsen TRR Trygghetsrädet », qui est venu lever l'ambiguïté sur la situation de cette catégorie d'assujettis.
Exemple 1 : une commune acquiert une prestation de services de conseil auprès d'un
prestataire établi dans un autre État membre de l'Union européenne pour les besoins de son service d'état civil, activité placée hors du champ d'application de la TVA. Elle exploite par ailleurs une
centrale hydroélectrique et procède à des ventes d'électricité imposables de plein droit. Pour la détermination du lieu de la prestation de services de conseil, la commune est réputée avoir la qualité
d'assujettie.
Exemple 2 : une société holding, outre sa gestion de titre de participations,
réalise des prestations de services à titre onéreux auprès de ses filiales. Pour la détermination du lieu des prestations de services qu'elle acquiert, la société holding est, en tout état de cause,
réputée avoir la qualité d'assujettie.
B. Personnes morales non assujetties et identifiées à la TVA
40
Pour l'application des règles relatives au lieu des prestations de services, est considérée
comme un assujetti, une personne morale non assujettie qui possède néanmoins un numéro d'identification à la TVA en application du
2° de l'article 286 ter du CGI (cf. BOI-TVA-DECLA-20-10-20), c'est-à-dire une personne morale
non assujettie visée au a du 2° de l'article 256 bis
du CGI (cf. BOI-TVA-CHAMP-10-10-40-20 II-A) qui ne relève pas du régime
dérogatoire conduisant sous certaines conditions à ne pas soumettre à la TVA ses acquisitions intracommunautaires de biens.
50
Remarque : Doivent de plein droit taxer leurs acquisitions intracommunautaires,
les personnes morales non assujetties qui réalisent des acquisitions intracommunautaires de biens excédant le seuil de 10 000 €, ou sur option lorsque ce seuil de 10 000 € n'est pas atteint
(art.256 bis-I-2°du CGI et 260
CA du CGI).
60
Il en est ainsi lorsque le numéro d'identification à la TVA qui a été attribué à la personne
morale non assujettie est en cours de validité au moment de la réalisation de la prestation de services. A cet égard, et conformément au
BOI-TVA-CHAMP-10-10-40-20 II C, lorsque la personne morale non assujettie opte pour la taxation de ces acquisitions intracommunautaires de
biens, la validité du numéro d'identification court, en principe, à compter du premier jour du mois au cours duquel l'option est formulée, jusqu'au 31 décembre de la deuxième année civile qui suit
celle de l'option (pour autant que cette personne n'ait pas réalisé au cours de la dernière année civile couverte par l'option, des acquisitions de biens excédant 10 000 €. Dans cette hypothèse en
effet, elle demeure soumise de plein droit au régime général pour l'année suivante et son numéro d'identification reste valide pour cette année ou au-delà si elle n'a pas fait l'objet d'une
dénonciation.
De même, lorsque la personne morale non assujettie réalise des acquisitions
intracommunautaires de biens pour un montant supérieur à 10 000 € et se trouve exclue de plein droit du bénéfice du régime dérogatoire, un numéro d'identification à la TVA lui est attribué dès le
dépassement de ce seuil au cours d'une année et demeure valide jusqu'au 31 décembre de l'année suivante. Ainsi, le numéro d'identification demeure valide jusqu'au 31 décembre de l'année N lorsque le
montant des acquisitions réalisées en N-1 excèdent 10 000 €.
Exemple 3 : une association dont l'activité est de divertir gratuitement les
patients d'un hôpital a fait l'acquisition en décembre N de trois ordinateurs en provenance d'un autre État membre de l'Union européenne qu'elle a choisi de soumettre à la TVA conformément à
l'article 260 CA du CGI. Un numéro
d'identification lui a donc été délivré. En juin N+1, elle fait l'acquisition d'un logiciel spécifique auprès d'une entreprise établie hors de France. Dans la mesure où elle dispose d'un numéro
d'identification, elle est considérée comme un preneur assujetti pour la détermination du lieu de l'opération de fourniture du logiciel spécifique.
C. Assujettis non redevables
70
Un opérateur qui n'est pas redevable de la TVA en raison de l'application de la franchise
prévue à l'article 293 B du CGI ou du fait d'une
exonération de TVA applicable aux opérations qu'il réalise n'en a pas moins la qualité d'assujetti au sens de l'article 256 A du
CGI. Dès lors qu'il acquiert des prestations de services relevant du principe général applicable aux prestations fournies par un prestataire établi hors de France, il sera attributaire d'un numéro
individuel d'identification et sera également considéré comme un assujetti pour la détermination du lieu de taxation des prestations de services.
D. Cas des opérateurs établis hors de l'Union européenne
80
Les définitions des I-A et I-B sont également applicables aux personnes physiques ou morales
établies dans un pays ou un territoire tiers à l'Union européenne. Il revient alors au prestataire dans le cadre des relations d'affaires qu'il entretient avec son client de s'assurer par tout moyen
de la position de son client au regard de ces critères.
90
Tous les éléments suffisamment probants visant à démontrer que le preneur du service est un
assujetti peuvent être admis pour établir de cette qualité. Il en va ainsi notamment et sans que cette liste soit exhaustive, du numéro utilisé par l'État d'établissement pour identifier les
entreprises, des informations obtenues à partir du site internet du preneur attestant de l'exercice d'une activité économique, des informations obtenues de la part des autorités fiscales dont dépend
le preneur (certificat d'assujettissement délivré aux fins d'obtenir un remboursement selon la procédure de la
directive 86/560/CEE du Conseil du 17 novembre 1986 portant modalités de remboursement de la TVA aux
assujettis non établis sur le territoire de la Communauté dite 13ème directive notamment, de bons de commande ou autres documents du preneur mentionnant son adresse commerciale et son numéro
d'inscription à un registre du commerce et des sociétés ou à tout autre registre en tenant lieu dans l'État d'établissement).
Il en va de même d'une personne établie hors de l'Union européenne qui dispose par ailleurs
d'un numéro d'identification à la TVA attribué par un État membre de l'Union et qui, dès lors, est considérée comme ayant la qualité d'assujetti aux fins de la territorialité des prestations de
services.
II. Notion de siège économique et d'établissement stable
A. Définition du siège économique
100
Pour déterminer au regard de la TVA le lieu du siège de l'activité économique d'un assujetti,
il est nécessaire de prendre en considération un faisceau d'indices, tels que le siège statutaire de la société, le lieu de son administration centrale, le lieu de réunion de ses dirigeants sociaux et
celui, habituellement identique, où est arrêtée la politique générale de cette société. D'autres éléments, tels que le domicile des principaux dirigeants, le lieu de réunion des assemblées générales,
le lieu où sont tenus les documents administratifs et comptables ou celui du déroulement principal des activités financières, notamment bancaires, peuvent également être pris en compte.
110
En cas de contradiction d'indices, le lieu du siège de l'activité économique est en définitive
le lieu où sont adoptées les décisions essentielles concernant la direction générale de la société, ou encore celui où sont exercées les fonctions d'administration centrale de celle-ci.
Ainsi, le fait que le lieu à partir duquel les activités de la société sont effectivement
exercées ne soit pas situé dans un État membre n'exclut pas pour autant la possibilité que la société y ait établi le siège de son activité économique
(CJCE, 28 juin 2007,aff. C 73/06, « Planzer Luxembourg Sarl »).
120
En ce sens, la présence d'une société « boîte aux lettres » ou « écran », ne saurait conférer
à un lieu le statut de siège d'une activité économique d'un assujetti s'il ne satisfait pas aux conditions précitées.
B. Définition de l'établissement stable
130
Pour la détermination du lieu des prestations de services au regard du prestataire ou du
preneur, il convient de se référer à la jurisprudence selon laquelle doit être considéré le point de rattachement le plus utile du point de vue fiscal
(CJCE, 20 février 1997, aff. C 260/95, « DFDS A/S »).
Si l'endroit où l'assujetti a établi le siège de son activité économique apparaît comme le
point de rattachement prioritaire, la prise en considération d'un autre établissement stable s'impose toutefois dans le cas où le rattachement au siège ne conduit pas à une solution rationnelle du
point de vue fiscal ou crée un conflit avec un autre État membre. Une analyse identique est retenue s'agissant de certaines livraisons de biens telles que les livraisons de gaz naturel ou
d'électricité visées à l'article 258-III du CGI.
140
La définition de l'établissement stable en matière de TVA doit être distinguée, le cas
échéant, de celles qui seraient retenues pour d'autres impôts et taxes.
A cet égard, un établissement stable est caractérisé par un degré suffisant de permanence
et une structure apte, du point de vue de l'équipement humain et technique (CJCE, 20 février 1997, aff.
C 260/95, « DFDS A/S » ;
CJCE, 17 juillet 1997, aff. C 190/95, « Aro Lease »), à rendre possible :
- soit la fourniture par cet établissement d'un service au sens de
l'article 259-2°du CGI (cf. BOI-TVA-CHAMP-20-50-20
II) ;
- soit l'utilisation par cet établissement des services qui lui sont rendus au sens de
l'article 259-1° du CGI (cf. BOI-TVA-CHAMP-20-50-20 I).
Ainsi, il est nécessaire que l'établissement à partir duquel la prestation de services est
effectuée au sens de l'article 259-2° du CGI soit capable de fournir les services concernés ou, que l'établissement à qui la
prestation de services est fournie au sens de l'article 259-1° du CGI soit capable de recevoir et d'utiliser les services
concernés.
150
La succursale française d'une société étrangère qui ne réaliserait que des opérations au
profit de son siège qui, s'agissant d'opérations internes, n'entrent pas dans le champ d'application de la TVA, peut néanmoins constituer un établissement stable si elle présente une consistance
minimale rendant possible l'utilisation de services pour les besoins de prestations exclusivement rendues au siège.
Remarque : Le
1° de l'article 242-0 M de l'annexe II au CGI précise notamment qu'aux fins du remboursement de la TVA française
aux assujettis non établis en France, l'assujetti est considéré comme établi en France lorsqu'il y dispose d'un établissement stable qui est assujetti à la TVA sur le fondement de l'article
286 ter-4° du CGI (cf. BOI-TVA-DED-50-20-10 § 60).
En application combinée de ces deux dispositions, il y a lieu de considérer que seuls, parmi les
assujettis disposant en France d'un établissement stable rendant exclusivement des services à leur siège, ceux qui sont identifiés sur le fondement de
l'article 286 ter-4° du CGI peuvent opérer la déduction de la TVA supportée en France sans avoir à recourir à la procédure
réservée aux assujettis non établis.
160
De même, les bureaux de représentation d'entreprises étrangères ou les chantiers ne présentent
pas, en principe, le caractère d'établissement stable prestataire mais peuvent néanmoins avoir une consistance suffisante pour constituer des établissements stables au regard de l'utilisation des
services. Cette dernière analyse emporte des conséquences sur le lieu des services relevant du principe général qui seraient fournis à ces entités.
170
Remarques : Le fait pour un assujetti de disposer d'un numéro d'identification
à la TVA en France n'est pas suffisant en soi pour considérer qu'il y dispose d'un établissement stable.
Dès lors qu'un assujetti a son siège dans un État, il n'y a pas lieu de considérer l'existence
d'un établissement stable distinct dans ce même État.
III. Notion de domicile et de résidence habituelle
A. Définition du domicile
180
Le lieu de domicile d'une personne physique, assujettie ou non-assujettie, est en principe
celui qui résulte de l'adresse déclarée à l'administration fiscale.
B. Définition de la résidence habituelle
190
La résidence habituelle d'une personne physique, assujettie ou non-assujettie, est le lieu où,
au moment où les services sont fournis, cette personne réside habituellement en raison d'attaches personnelles et professionnelles ou, dans le cas d'une personne sans attaches professionnelles, en
raison d'attaches personnelles, révélant des liens étroits entre elle-même et l'endroit où elle habite. | Bulletin officiel des finances publiques - impôts | BOI-TVA-CHAMP-20-50-10 | https://bofip.impots.gouv.fr/bofip/1487-PGP.html/identifiant=BOI-TVA-CHAMP-20-50-10-20120912 | 2012-09-12 00:00:00 | 0caf1f41a924b16606c4175a88b92a89e30fdb384f19632c088028aa54dd7ea9 | [
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] |
1
Les plus-values réalisées par les particuliers lors de la cession d'immeubles ou de droits
portant sur ces biens sont déclarées et les impositions correspondantes payées lors de la mutation, en principe au service de la publicité foncière. Aucun régime de différé de paiement n'est prévu.
Les obligations déclaratives et de paiement (cf. I § 20 à 140) sont prévues par
l'article 150 VG du code général des impôts (CGI) et
l'article 150 VH du CGI.
Ces obligations varient en fonction de la nature de l'acte qui constate la cession : acte
notarié (cf. II § 150 à 220), ordonnance judiciaire (cf. III § 230 à 250) ou acte passé en la forme
administrative (cf. IV § 260 à 290).
10
En ce qui concerne les cessions de titres de sociétés à prépondérance
immobilière, il convient de se reporter au BOI-RFPI-SPI-40.
En ce qui concerne les obligations particulières liées au prélèvement affèrent à la plus-value
réalisée par un contribuable domicilié hors de France (CGI, art. 244 bis A), il convient de se reporter au
BOI-RFPI-PVINR-30-30.
I. Généralités
20
Les obligations déclaratives (cf. I-A § 30 à 100) consistent dans le dépôt
d'une déclaration de plus-value et le report du montant de la plus-value sur la déclaration d'ensemble des revenus. Dans certains cas, le contribuable est dispensé du dépôt de la déclaration de
plus-value.
Le dépôt de la déclaration de plus-value est en principe concomitant à la présentation de l'acte
de cession à la formalité d'enregistrement ou à la formalité fusionnée. Pour l'accomplissement de cette formalité, certaines mentions doivent figurer dans l'acte de cession (cf.
I-B § 110 à 120) et dans l'extrait d'acte (cf. I-C § 130).
A. Déclarations
1. Déclaration de plus-value (modèle n° 2048 IMM)
a. Déclaration modèle n° 2048 IMM
30
En principe, l'impôt sur le revenu afférent à la plus-value est déclaré sur l'imprimé
n° 2048 IMM (CERFA n° 12359), disponible en ligne sur le site
www.impots.gouv.fr, à la rubrique
"Recherche de formulaires", et payé au service de la publicité foncière lors de la cession d'un immeuble ou de droits relatifs à un immeuble.
Il n'est servi qu'un seul imprimé en fonction de la nature du bien cédé, que la plus-value
soit réalisée par un contribuable résident ou non-résident, personne physique ou personne morale.
40
S'agissant des cessions réalisées par une société relevant de
l'article 8 du CGI, l'article 8 bis du CGI et
l'article 8 ter du CGI, une seule déclaration de plus-values doit être déposée, selon le cas, au service de la publicité
foncière ou au service des impôts, pour l'ensemble des impositions établies au nom des associés présents à la date de la cession soumis à l'impôt sur le revenu afférent à la plus-value.
La déclaration mentionne les noms de tous les associés et la nature de l'imposition
applicables à chaque quote-part, y compris pour les associés qui ne sont pas soumis au régime des plus-values immobilières des particuliers.
Il est toutefois admis, lorsque la société qui cède un immeuble est composée de plus de 50
associés au jour de la cession, qu'il soit fait état, sur la déclaration n° 2048 IMM (CERFA n° 12359), disponible en ligne sur le site
www.impots.gouv.fr, à la rubrique
"Recherche de formulaires", de la seule ventilation globale des associés en fonction de leur régime d'imposition au regard des plus-values. Cette mesure est toutefois soumise à la condition que la
société produise, lors du dépôt de sa déclaration de résultat, les noms de tous les associés et leur régime d'imposition, présents lors de chaque cession intervenue au cours de l'exercice.
La déclaration de résultat déposée par la société ayant réalisé la cession doit faire
apparaître les noms et adresses des associés ainsi que la part de résultat ou de plus-value leur revenant. Ces dispositions s'appliquent également pour les associés ou anciens associés soumis aux
dispositions de l'article 238 octies B du CGI.
(50)
b. Signataires de la déclaration
60
La déclaration doit être signée par le cédant ou par son mandataire.
Dans ce dernier cas, le mandat doit figurer dans l'acte de cession ou être joint à l'appui de
la déclaration. Il comporte, outre l'acceptation du mandataire, l'indication des nom, prénoms et adresse du mandant, l'habilitation du mandataire à signer les déclarations et, le cas échéant, à verser
l'impôt correspondant à celles-ci ainsi que la reconnaissance, par le mandant, qu'il demeurera personnellement responsable de l'impôt, et notamment des suppléments de droits et pénalités qui
pourraient être réclamés à la suite d'un contrôle (CGI, ann. II, art. 74 SH).
Ces dispositions sont applicables aux seules cessions réalisées par un contribuable domicilié
en France.
Lorsque le bien ou le droit est cédé par une société, la déclaration est
signée par le gérant de la société ou par son mandataire.
c. Pièces justificatives
70
Les pièces justificatives afférentes aux frais et charges venant en diminution du prix de
cession ou en majoration du prix d'acquisition ou justifiant du remploi de l'indemnité en cas d'expropriation, sont fournies par le contribuable sur demande de l'administration
(CGI, ann. II, art 74 SI).
d. Cas de dispense de déclaration
80
Aucune déclaration ne doit être déposée :
- lorsque la plus-value est exonérée en application d'une exonération expresse ou par
l'application de l'abattement pour durée de détention prévu au I de l'article 150 VC du CGI ;
- lorsque la cession ne donne pas lieu à une imposition : plus-value égale à
zéro ou constatation d'une moins-value (CGI, art. 150 VG, III).
En cas d'exonération partielle de la plus-value, la déclaration n° 2048 IMM
(CERFA n° 12359), disponible en ligne sur le site
www.impots.gouv.fr, à la rubrique
"Recherche de formulaires", accompagnée du paiement de l'impôt sur le revenu et des prélèvements sociaux afférents à la fraction de la plus-value imposable doit être déposée au service de la
publicité foncière à l'appui de la réquisition de publier.
2. Report de la plus-value sur la déclaration d'ensemble des revenus (modèle n° 2042)
90
Les contribuables qui réalisent des plus-values immobilières mentionnées de
l'article 150 U du CGI à l'article 150 UD du
CGI, comprises par nature dans le revenu fiscal de référence (RFR), sont tenus de reporter le montant net imposable des gains de l'espèce sur la ligne créée à cet effet de la déclaration
d'ensemble des revenus n° 2042 (CERFA n° 10330), disponible en ligne sur le site
www.impots.gouv.fr, à la rubrique
"Recherche de formulaires".
Toutes les plus-values réalisées lors de la cession d'immeubles, de droits portants sur ces
biens sont concernées par cette nouvelle obligation déclarative.
Les plus-values exonérées en application des dispositions des II à IV de l'article 150 U du
CGI, qui comprennent notamment celles résultant de la cession de la résidence principale, ou non imposées du fait de la prise en compte de l'abattement pour durée de détention prévu à
l'article 150 VC du CGI, ne sont pas concernées par cette obligation déclarative. Toutefois, les plus-values immobilières
exonérées en application du 1° bis du II de l’article 150 U du CGI sont assorties d’une obligation déclarative spécifique sans pour autant qu’elles soient prises en compte dans le revenu fiscal de
référence (BOI-RFPI-PVI-10-40-30 au IV-C § 520).
Les plus-values réalisées par des sociétés non transparentes ou groupements qui relèvent de
l'article 8 du CGI, l'article 8 bis du CGI et
l'article 8 ter du CGI, lors de la cession à titre onéreux de biens entrant dans le champ d'application de l'article 150 U et
suivants du CGI, sont passibles de l'impôt sur le revenu dans les conditions prévues de l'article 150 V du CGI à
l'article 150 VH du CGI.
Pour les cessions réalisées par des sociétés non transparentes, entrant dans le champ
d'application de l'article 150 U du CGI à l'article
150 UD du CGI, chaque associé doit reporter sur sa déclaration d'ensemble des revenus la plus-value nette imposable au prorata des parts et droits sociaux dans ladite société.
100
Tout manquement à cette obligation déclarative est sanctionnée par l'application d'une amende
égale à 5 % des sommes non déclarées. Le montant de cette amende ne peut être inférieur à 150 € ou supérieur à 1 500 €, ces montants étant réduits respectivement à 75 € et 750 € lorsqu’aucune
infraction aux dispositions du 1 de l'article 170 du CGI n'a été commise au cours des trois années précédentes.
B. Mentions dans l'acte
1. Mentions générales
110
L'acte de cession soumis à la formalité fusionnée ou présenté à
l'enregistrement doit préciser, sous peine de refus du dépôt ou de la formalité d''enregistrement :
- l'adresse du service des impôts dont le cédant dépend pour la déclaration de ses revenus ou
bénéfices ou, pour les cessions mentionnées aux 1° et 3° du II de l'article 150 VG du CGI, l'adresse du service des impôts
du domicile du cédant (CGI, ann. II, art. 74 SJ) ;
- le prix de cession de chacun des biens (CGI, ann. II, art. 74 SJ) ;
- le prix d'acquisition du bien, ou s'il s'agit d'une acquisition à titre gratuit, du nom du
précédent propriétaire, de son domicile et, éventuellement, de la date de son décès (CGI, ann. II, art. 74 SJ) ;
- en cas de dispense de déclaration, la nature et le fondement de l'exonération ou de
l'absence de taxation. L'absence de mention de l'exonération portée sur l'acte ne constitue pas un motif de refus de dépôt en cas de transfert de propriété constaté par un acte passé en la forme
administrative (cf. IV § 260 à 290).
Les services de la publicité foncière sont fondées à refuser le dépôt de la
formalité au motif que les mentions font défaut, sauf mention expresse (cf. V-A § 300).
Dans certains cas de transfert de propriété constatés par un acte notarié, des mentions
supplémentaires peuvent être exigées. Il convient, sur ce point, de se reporter aux précisions apportées aux I-B-2 et 3 § 120 à 130.
2. Mentions particulières en cas de cession de certaines terres agricoles
120
Les modalités selon lesquelles sont imposées les plus-values réalisées par les exploitants
agricoles soumis à un régime de bénéfice réel (normal ou simplifié) lorsqu'ils cèdent des terres conservées dans leur patrimoine privé en application du I de
l'article 38 sexdecies D de l'annexe III au CGI, sont décrites au V-B-1 §
90 du BOI-RFPI-PVI-10-20.
Une distinction doit être faite dans l'acte de cession du prix de vente des terres de celui
des plantations faites sur ces terres, selon les modalités définies dans le rescrit n° 2010/69, repris au V-B-1 § 90 du BOI-RFPI-PVI-10-20.
3. Mentions particulières en cas d'exonération de la première cession d'un logement autre que la résidence principale du
cédant
130
En présence d'une plus-value exonérée en application du 1° bis du II de
l’article 150 U du CGI, il convient de se reporter au IV-B § 490 à 510 du
BOI-RFPI-PVI-10-40-30.
C. Extrait d'acte
140
Les actes qui contiennent des dispositions soumises à la publicité foncière sont accompagnés
d'un extrait d'acte. Outre les mentions habituelles, l'extrait d'acte comporte, en cas de dispense de déclaration, la nature et le fondement de l'exonération ou de l'absence de taxation
(CGI, ann. III, art. 255).
II. Transfert de propriété constaté par un acte notarié
150
L'impôt sur le revenu afférent à la plus-value réalisée lors de la cession d'un immeuble ou de
droits relatifs à un immeuble constatée par un acte notarié est, en principe, déclaré et payé au service de la publicité foncière du lieu de situation de l'immeuble préalablement à la formalité de
publicité foncière (cf. II-A § 160 à 170). Deux exceptions à ce principe sont toutefois prévues (cf. II-B § 180 à 220).
A. Principe
1. Obligation déclarative
160
A l'exception des situations dans lesquelles le cédant bénéficie d'une dispense de déclaration
(cf. I-A-1-d § 80), la déclaration doit être déposée au service de la publicité foncière à l'appui de la réquisition de publier. Pour les cessions de
biens situés en Alsace/Moselle, la déclaration est remise lors de la présentation à l'enregistrement.
L'absence de déclaration entraîne le refus du dépôt ou de la formalité de l'enregistrement
(CGI, art. 150 VG).
En application de
l'article 647 du CGI, pour les actes soumis obligatoirement à la formalité fusionnée, le délai imparti pour requérir cette
formalité est fixé à un mois à compter de la date de l'acte, sauf en cas d'adjudication où ce délai est porté à deux mois.
2. Obligation de paiement
170
L'impôt sur le revenu afférent à la plus-value doit être versé lors du dépôt de la déclaration
avant l'exécution de l'enregistrement ou de la formalité fusionnée. Le dépôt ou la formalité est refusé :
- à défaut de paiement préalable ;
- ou s'il existe une discordance entre le montant de l'impôt sur le revenu afférent à la
plus-value figurant sur la déclaration et le montant effectivement versé lors de la réquisition ou de la présentation à l'enregistrement.
Sauf dispositions contraires, il est fait application des règles d'exigibilité et de
recouvrement prévues de l'article 1701 du CGI à l'article
1704 du CGI, aux 1°, 2°, 3° et 4° de l'article 1705 du CGI, à
l'article 1706 du CGI et à l'article 1711 du CGI
(CGI, art. 150 VH, II).
B. Exceptions
180
Deux exceptions au principe de déclaration et de paiement au service de la publicité foncière
sont prévues lorsque le transfert de propriété est constaté par un acte notarié.
En effet, le notaire ne dispose pas toujours des fonds nécessaires pour acquitter l'impôt sur
le revenu afférent à la plus-value dû par le vendeur, soit parce que l'acquéreur est tenu de désintéresser les créanciers du vendeur, soit parce que la collectivité publique qui acquiert le bien n'a
pas encore versé le prix.
1. Obligations déclaratives
190
Sauf cas de dispense mentionnés au I-A-1-d §
80, la déclaration n° 2048 IMM (CERFA n° 12359), disponible en ligne sur le site
www.impots.gouv.fr, à la rubrique
"Recherche de formulaires", doit être déposée au service des impôts dont relève le domicile du vendeur dans un délai d'un mois à compter de la date de l'acte
(CGI, art. 150 VG) :
- lorsque l'impôt sur le revenu afférent à la plus-value ne peut être
intégralement acquitté en raison de créances primant le privilège du Trésor ;
- lorsque la cession est constatée au profit de l’État, des établissements publics nationaux,
des groupements d'intérêt public, ou d'une collectivité territoriale ou d'un établissement public local désigné à
l'article L. 1311-13 du code général des collectivités territoriales (CGCT).
L'absence de déclaration à l'appui de la réquisition de publier ou de la
présentation à l'enregistrement n'entraîne pas le refus du dépôt ou de la formalité.
200
Outre les mentions générales visées au I-B-1
§ 110, deux mentions supplémentaires sont exigées par le troisième alinéa du III de l'article 150 VG du CGI, à savoir :
- la mention que l'impôt sur le revenu afférent à la plus-value ne peut être
intégralement acquitté ou que la cession est constatée au profit d'une collectivité publique ;
- la mention du lieu où le notaire rédacteur de l'acte dépose la déclaration.
210
Les actes qui contiennent des dispositions soumises à la publicité foncière sont accompagnés
d'un extrait d'acte. Outre les mentions habituelles, l'extrait d'acte comporte (CGI, ann. III, art. 255) :
- la mention que l'impôt sur le revenu afférent à la plus-value ne peut-être
intégralement acquitté ou que la cession est constatée au profit d'une collectivité publique ;
- le lieu où le notaire rédacteur de l'acte dépose la déclaration ;
- en cas de dispense de déclaration, la nature et le fondement de
l'exonération ou de l'absence de taxation.
2. Obligation de paiement
220
L'impôt sur le revenu afférent à la plus-value doit être payé, au service des
impôts où la déclaration est déposée, par :
- le vendeur lorsque l'impôt sur le revenu afférent à la plus-value n'a pu être acquitté au
service de la publicité foncière en raison de créances primant le privilège du Trésor (CGI, art. 150 VH, III-2°) ;
- le notaire lorsque la cession est constatée au profit d'une collectivité publique (CGI, art.
150 VH, III-2°). En pratique, l'impôt est versé dès la mise à disposition des fonds au notaire par la collectivité publique.
L'absence de paiement à l'appui de la réquisition de publier ou de la présentation à
l'enregistrement n'entraîne pas le refus du dépôt ou de la formalité (CGI, art. 150 VH, II).
III. Transfert de propriété constaté par une ordonnance judiciaire
230
Des obligations déclaratives et de paiement spécifiques sont prévues en faveur des cessions
constatées par une ordonnance judiciaire (CGI, art. 150 VG, II-2°). Ces spécificités sont présentées aux III-A et B
§ 240 à 250, nonobstant les généralités présentées au I § 20 et suivants.
A. Obligations déclaratives
240
Sauf cas de dispense mentionnés au I-A-1-d §
80, pour les cessions constatées par une ordonnance judiciaire, la déclaration n° 2048 IMM (CERFA n° 12359), disponible en ligne sur le site
www.impots.gouv.fr, à la rubrique
"Recherche de formulaires", doit être déposée au service des impôts dont relève le domicile du vendeur dans un délai d'un mois à compter de la date du versement du prix de cession.
L'absence de déclaration à l'appui de la réquisition de publier ou de la présentation à
l'enregistrement n'entraîne pas le refus du dépôt ou de la formalité (CGI, art. 150 VG, II-2°).
B. Obligation de paiement
250
L'impôt sur le revenu afférent à la plus-value doit être versé au service des impôts dont
relève le domicile du vendeur dans un délai d'un mois à compter de la date du versement du prix de cession (CGI, art. 150 VH,
I).
L'absence de paiement à l'appui de la réquisition de publier ou de la présentation à
l'enregistrement n'entraîne pas le refus du dépôt ou de la formalité (CGI, art. 150 VH, II).
IV. Transfert de propriété constaté par un acte passé en la forme administrative
260
Des obligations déclaratives et de paiement spécifiques sont prévues en faveur des cessions à
une collectivité publique constatées par un acte passé en la forme administrative.
A. Obligations déclaratives
270
Sauf cas de dispense mentionnés au I-A-1-d §
80, pour les actes passés en la forme administrative qui constatent une mutation immobilière amiable ou forcée de biens au profit de l'État, des établissements publics nationaux, des groupements
d'intérêt public, ou d'une collectivité territoriale ou d'un établissement public local désigné à
l'article L. 1311-13 du CGCT, la déclaration n° 2048 IMM (CERFA n° 12359),
disponible en ligne sur le site
www.impots.gouv.fr, à la rubrique
"Recherche de formulaires", est remise à la collectivité publique cessionnaire préalablement à la réquisition de publier ou à la présentation à l'enregistrement.
L'absence de déclaration à l'appui de la réquisition de publier ou de la présentation à
l'enregistrement n'entraîne pas le refus du dépôt ou de la formalité (CGI, art. 150 VG, II).
En cas de dispense de déclaration (cf. I-A-1-d § 80), le contribuable
cédant doit communiquer à la collectivité publique cessionnaire la nature et le fondement de cette exonération afin qu’il en soit fait mention dans l’acte passé en la forme administrative (CGI, art.
150 VG, III).
B. Obligation de paiement
280
L'impôt sur le revenu afférent à la plus-value est payé au bénéfice du service des impôts,
par le comptable de la direction générale des finances publiques (DGFiP), sur le prix dû au vendeur, au vu de la déclaration transmise par la collectivité publique
(CGI, art. 150 VH, III-1°).
L'absence de paiement à l'appui de la réquisition de publier ou de la présentation à
l'enregistrement n'entraîne pas le refus du dépôt ou de la formalité (CGI, art. 150 VH, II).
C. Schéma récapitulatif des obligations déclaratives et de paiement lors d'un transfert de propriété
290
V. Schéma et tableau récapitulatifs
A. Synthèse des situations au regard du dépôt de la formalité
300
(1) Mentions dans l'acte : le III de
l'article 150 VG du CGI ainsi que l'article
74 SJ de l'annexe II au CGI prévoient que les actes de cession soumis à la formalité fusionnée ou présentés à l'enregistrement doivent, sous peine de refus de dépôt ou de la formalité
d'enregistrement, comporter certaines mentions (cf. I-B-1 § 110).
Il est toutefois admis que ces mentions ne figurent pas dans l'acte lorsque le
vendeur, par une mention expresse dans l'acte ou par une déclaration jointe à l'acte, déclare sous sa responsabilité que la cession n'entre pas dans le champ d'application de l'imposition des
plus-values des particuliers.
Au cas où cette mention expresse ou cette déclaration se révélerait
ultérieurement erronée, leur auteur ne pourrait prétendre au bénéfice de la bonne foi.
B. Tableau récapitulatif des obligations déclaratives
310
Nature de l'acte
Lieu de dépôt
Personne tenue de déposer
Délai de dépôt
Acte notarié
Cession. Cas général
service de la publicité foncière
notaire
1 mois à compter de la date de l'acte
Cession à une collectivité publique
service des impôts dont relève le domicile du vendeur
Cession pour laquelle l'impôt sur la plus-value ne peut être intégralement acquitté
Ordonnance judiciaire
service des impôts dont relève le domicile du vendeur
vendeur
1 mois à compter de la date de versement du prix
Acte passé en la forme administrative
Étape 1
collectivité publique
vendeur
avant la publication de l'acte
Étape 2
service des impôts dont relève le domicile du vendeur
comptable de la DGFiP
lors du versement du prix au vendeur | Bulletin officiel des finances publiques - impôts | BOI-RFPI-PVI-30-40 | https://bofip.impots.gouv.fr/bofip/1568-PGP.html/identifiant=BOI-RFPI-PVI-30-40-20140224 | 2014-02-24 00:00:00 | 6d8a7d828fa9c90fe6a8bcaafcb558e2394fdbfac3ff9594fb5ca33e1f55b7dd | [
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] |
I. Notification des jugements
1
Les jugements du tribunal administratif sont notifiés le même jour, par les soins du greffier en
chef, à toutes les parties en cause, à leur domicile réel, par lettre recommandée avec demande d'avis de réception, sans préjudice du droit des parties de les faire signifier par acte d'huissier de
justice (cf. code de justice administrative (CJA), art. R751-3 et
LPF, art. R*200-4, 1er al.).
Remarque : Le président peut décider en outre de faire notifier aux parties la
décision par la voie administrative mentionnée à l'article R751-4 du
CJA.
Le fait qu'un contribuable n'a pas été informé, lors de la notification d'un jugement du
tribunal administratif rendu à son profit, qu'il avait la faculté de faire courir le délai de recours contentieux à l'encontre du ministre, en lui faisant signifier le jugement par exploit d'huissier,
n'est pas de nature à permettre à l'intéressé d'opposer la déchéance au recours formé en temps utile par le ministre contre le jugement en cause.
Quant au défaut de notification d'une décision du tribunal administratif, il n'est pas de nature
à entacher cette décision d'irrégularité mais a pour seule conséquence de ne pas faire courir le délai d'appel à l'encontre du requérant.
Les expéditions des jugements sont signées et délivrées par le greffier en chef ou par l'un des
greffiers, selon le cas (CJA, art. R751-2).
Elles ne doivent pas, comme les minutes, être signées par le président
(CE, arrêt du 19 avril 1982 n°26471).
A. Personnes à qui doit être adressée la notification
1. Notification à l'Administration
10
Lorsque la notification d'une décision du tribunal administratif doit être faite à l'Etat,
l'expédition est adressée au ministre dont relève l'administration intéressée au litige. Copie de la décision est adressée au préfet ainsi que, s'il y a lieu, à l'autorité qui assure la défense de
l'Etat devant la juridiction (CJA, art. R751-8).
Ainsi, en ce qui concerne l'Administration des finances publiques, la notification des jugements
est faite à la direction qui a suivi l'affaire (LPF, art. R*200-4, 1er al.), c'est-à-dire, en règle générale, au
directeur des finances publiques qui a eu à en connaître (service qui a pris la décision sur la réclamation préalable ).
2. Notification au contribuable
a. Généralités
20
La notification des jugements est valablement faite à la partie au lieu de son domicile réel
(lieu du siège pour un établissement ou une société).
Ainsi, le Conseil d'État a précisé que la notification d'un jugement du tribunal
administratif, sur une réclamation formée par un contribuable, est faite régulièrement au siège de l'établissement exploité par ce contribuable et non à son domicile
(CE, arrêt du 1er février 1995 n°
139712).
b. Cas particuliers
1° Le contribuable a désigné un mandataire
30
La notification des jugements est toujours valablement faite à la partie, au lieu de son
domicile réel (CJA, art. R751-3 ) alors même qu'elle a constitué un mandataire et élu domicile chez ce mandataire.
L'article R431-1
du CJA exclut d'ailleurs expressément la possibilité de notifier le jugement au mandataire.
Cette règle est confirmée par la jurisprudence
(CE, arrêt du 19 janvier 1998, n°
165164).
2° Le contribuable est une société
40
La notification du jugement est valablement faite au représentant légal, ou à l'un des
représentants légaux de la société.
Ainsi, la notification d'un jugement du tribunal administratif, rendu sur une requête formée
par une société, est régulièrement faite à l'un des gérants de cette société, lorsque d'ailleurs il a signé la requête.
De même, le tribunal administratif pouvant valablement statuer par une seule décision sur les
demandes en décharge ou en réduction présentées par les membres d'une société en nom collectif en ce qui concerne les impositions auxquelles ils ont été assujettis au titre de la taxe professionnelle
(actuelle contribution économique territoriale), la circonstance que le jugement n'a été notifié qu'à l'un d'entre eux n'est pas de nature à entraîner l'annulation de la décision.
a° Entreprises en difficulté
50
Lorsque la société en cause est en liquidation judiciaire, la notification du jugement doit
être faite à son liquidateur.
La notification d'un jugement du tribunal administratif peut, sans méconnaître les
dispositions de l'article R751-3 du CJA, être adressée au seul mandataire liquidateur d'une société en liquidation
judiciaire, qui avait présenté la demande devant le tribunal au nom de celle-ci, sans l'être également au gérant de la société. Cette notification fait courir le délai
d'appel.(CE arrêt du 26 novembre 2007 n°
288085 ).
Lorsque l'instance a été introduite par une société en redressement judiciaire, elle doit
recevoir notification du jugement.
Lorsque la société en redressement judiciaire, représentée par son dirigeant social, a
introduit une demande, comme elle a qualité pour le faire, elle doit recevoir notification du jugement à l'adresse mentionnée dans ses mémoires. Cette notification fait courir le délai d'appel à son
égard (CE arrêt du 27 janvier 2010 n°
302191).
b° Société en liquidation amiable
60
Lorsque l'avis portant notification d'un jugement du tribunal administratif, adressé à bon
droit au siège d'une société anonyme, a été renvoyé à l'expéditeur avec la mention « société dissoute, partie sans laisser d'adresse », il appartient au service expéditeur d'effectuer une seconde
notification à l'adresse du liquidateur de la société, laquelle est en principe portée à la connaissance des tiers par la voie des annonces légales. Dans ce cas, le délai d'appel ne court que du jour
de la réception de cette nouvelle notification par le liquidateur (CE, arrêt du 9 novembre 1960, n° 48750).
3° Notification remise à une personne sans qualité
70
Lorsque la lettre portant notification de la décision du directeur ou du tribunal
administratif a été remise à une personne sans qualité, la notification est irrégulière et ne peut, dès lors, faire courir le délai pour porter le litige devant le tribunal administratif ou pour
former appel.
B. Modalités de la notification
80
La notification comporte l'envoi d'une expédition du jugement revêtue de la formule exécutoire
(CJA, art. R751-1).
L'envoi est effectué par le greffier en chef sous une enveloppe spéciale portant la mention
«notification d'un jugement».
Si le pli recommandé contenant l'expédition du jugement est renvoyé au greffe avec la mention
«refusé», l'envoi vaut notification du jugement pour le destinataire du pli refusé.
Dans le cas où le destinataire n'a pu être atteint par La Poste, le greffier se renseigne sur
le domicile réel de l'intéressé et lui adresse une nouvelle notification par la voie postale .
À cet égard, il a été précisé que, lorsque l'administration des Postes, n'ayant pu remettre à
son destinataire la lettre portant notification d'un jugement du tribunal administratif, a laissé, à la seule adresse que l'intéressé ait indiquée soit à cette administration, soit à celle des
Finances Publiques, une note lui faisant connaître que cette lettre était à sa disposition au bureau de poste, le dépôt de cette note doit être regardé comme faisant courir le délai d'appel.
En cas d'échec de la notification par voie postale, le greffier procède à la notification par
la voie administrative. À cet effet, il demande au préfet du département du domicile présumé de l'intéressé de faire procéder à cette notification par un agent public et de transmettre, en retour, au
greffe un procès-verbal daté et signé comportant l'une des mentions : «Remis le ; refusé le ou introuvable» .
Si ce dernier mode de notification s'avère inopérant, le greffier informe les autres parties
au litige de l'échec des tentatives et leur fait savoir qu'il leur appartient, si elles veulent faire courir le délai d'appel contre leur adversaire introuvable, de faire procéder à leurs frais à la
signification du jugement par huissier.
Dans le cas d'un destinataire domicilié à l'étranger, le greffier peut notifier le jugement à
l'intéressé directement par lettre recommandée avec avis de réception ou demander au ministre des Affaires étrangères de faire procéder à la notification, dans la forme administrative, par la voie
consulaire.
C. Omission ou erreur dans la notification
90
D'une manière générale, la circonstance que la notification d'un jugement comporterait des
erreurs ou des inexactitudes n'est pas de nature à entacher de nullité le jugement lui-même.
Ainsi, ne saurait entraîner l'annulation d'un jugement :
- l'erreur commise dans l'exploit de signification d'un jugement ;
- la circonstance que la date du jugement portée sur l'expédition adressée au contribuable
serait erronée. Une seconde notification effectuée en vue de réparer l'erreur matérielle antérieurement commise ne peut ouvrir un nouveau délai de recours ;
- la circonstance que la notification du jugement serait irrégulière.
Par ailleurs, le Conseil d'État a précisé que la notification d'un jugement par lettre
recommandée avec demande d'avis de réception est régulière et fait, en conséquence, courir le délai d'appel alors même que le pli recommandé contenant le jugement n'aurait pas contenu en outre la
lettre de notification informant le requérant dudit délai
(CE, arrêt du 9 juillet 1975, n° 93319).
II. Effets des jugements
A. Exécution des jugements
100
Les jugements du tribunal administratif sont exécutoires
(CJA, art. L11). Ainsi, est exécutoire, nonobstant le recours à la juridiction d'appel, qui n'a pas d'effet suspensif, le
jugement d'un tribunal administratif ordonnant une expertise.
Cependant, en cas d'appel, et bien que la requête en appel n'ait pas d'effet suspensif, la
cour administrative d'appel peut ordonner dans certaines situations qu'il soit sursis à l'exécution du jugement attaqué (cf. BOI-CTX-ADM-20-60-I). Il
en est ainsi lorsqu'il apparaît que l'exécution immédiate d'un jugement ayant annulé une imposition exposerait l'État à la perte définitive de la somme qui serait due par le contribuable au cas où les
conclusions du ministre tendant à l'annulation dudit jugement seraient reconnues fondées en appel (CJA, art.
R811-14).
Dans cette hypothèse, la juridiction d'appel peut décider, à la demande du ministre, qu'il
sera sursis à l'exécution du jugement attaqué (cf. BOI-CTX-ADM-20-50).
Par ailleurs, en matière d'avis de mise en recouvrement, le jugement par lequel le tribunal
administratif rejette la requête d'un contribuable qui demandait l'annulation d'un tel avis fait, à lui seul, produire à cet avis son plein effet, sans qu'il soit besoin pour le tribunal de le
valider.
Par suite, un tribunal ayant par erreur validé un avis de mise en recouvrement pour une
somme inférieure à son montant, le Conseil d'État, saisi par recours du ministre, se borne à annuler cette validation
(CE, arrêt du 21 juillet 1972, n° 85709).
En matière d'impôts directs locaux, s'il s'agit d'un jugement prononçant une exonération
temporaire ou déchargeant le requérant d'une imposition au motif qu'il n'en est pas le redevable légal, le service prend les mesures nécessaires pour que la décision reçoive son exécution pour les
années suivantes.
B. Dépens et frais irrépétibles
110
Cf. BOI-CTX-ADM-10-120. | Bulletin officiel des finances publiques - impôts | BOI-CTX-ADM-10-70-50 | https://bofip.impots.gouv.fr/bofip/1591-PGP.html/identifiant=BOI-CTX-ADM-10-70-50-20120912 | 2012-09-12 00:00:00 | 382539679ac4d8c6cce725ce78f485aa5a8f5d2d4800360e7c5209edeae3a57a | [
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] |
1
L'ordonnance n° 59-248 du 4
février 1959, codifiée à l'article 39 quinquies C du code général des impôts (CGI), a accordé certains avantages
fiscaux aux petites et moyennes entreprises pour faciliter leur adaptation aux conditions nouvelles des marchés. Ces dispositions s'adressent aux industriels, commerçants et agriculteurs qui
entreprennent une action en commun afin de développer leurs exportations et d'améliorer les structures de leurs exploitations.
Pour en assurer la permanence et la cohésion, l'action en commun doit être exécutée par une
filiale ou un groupement d'intérêt économique constitué à cet effet.
Ainsi, l'article
39 quinquies C du CGI permet aux petites et moyennes entreprises qui participent au capital d'une filiale commune de pratiquer un amortissement exceptionnel égal au montant de leur souscription
lorsque cette société a pour objet la prospection des marchés à l'exportation, la promotion des ventes de ses membres et passe à cet effet une convention avec l'État.
Dans cette convention, la filiale s'engage à réaliser le programme élaboré par ses associés. Le
ministre en prend acte et s'engage à faire bénéficier les associés des avantages prévus par l'ordonnance n° 59-248 du 4 février 1959 modifiée par
l'ordonnance n° 2000-916 du
19 septembre 2000.
Il n'y a donc aucune immixtion des pouvoirs publics dans la gestion des entreprises associées et
de leur filiale commune. Les entreprises associées conservent une autonomie complète pour l'essentiel de leurs activités. Tout en restant juridiquement distinctes, les petites et moyennes entreprises
peuvent ainsi améliorer leur position concurrentielle en constituant en commun des services spécialisés de prospection, d'organisation et d'étude qu'elles ne seraient pas en mesure de créer isolément.
10
Conformément à
l'article 93 ter du CGI, les dispositions de l'article 39 quinquies C du CGI sont applicables
aux organismes d'études et de recherches.
Il en résulte que les organismes d'études et de recherches, qui souscrivent au capital de
sociétés ayant conclu une convention avec l'État, dans les conditions prévues à l'article 1er de
l'ordonnance n° 59-248 du 4
février 1959, sont admis, dès le versement de leur souscription, à effectuer un amortissement exceptionnel égal au montant de ce versement et déductible pour l'assiette de l'impôt.
20
Ces dispositions ont cessé d'être applicables pour les souscriptions au capital effectuées à
compter du 1er janvier 1991
(III de
l'article 29 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991).
Toutefois, les dispositions de
l'article 40 quinquies du CGI qui prévoient l'exonération des plus-values résultant de la cession des parts sociales ou
des actions de sociétés concernées à la condition que le produit de la cession soit affecté à la souscription ou à l'acquisition de parts ou d'actions de même nature dans le délai d'un an, continuent,
le cas échéant, à s'appliquer aux cessions réalisées au cours d'un exercice clos avant le 31 décembre 2013 (BOI-BIC-PVMV-30-30-110 au I§ 10). | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-20-30-50 | https://bofip.impots.gouv.fr/bofip/1682-PGP.html/identifiant=BOI-BIC-AMT-20-30-50-20140314 | 2014-03-14 00:00:00 | 7c5885fe8557a8d3e7cc358c5ecca79eab8cc1df97672446108862d9e8b9d7e0 | [
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1
Les opérations bancaires et financières entrent dans le champ d'application de la TVA.Certaines
opérations sont soumises à des règles spécifiques.
10
Seront successivement étudiés :
- le champ d'application (chapitre 1, BOI-TVA-SECT-50-10) :
- la territorialité (chapitre 2, BOI-TVA-SECT-50-20) ;
- la liquidation de la TVA (chapitre 3, BOI-TVA-SECT-50-30) ;
- les déductions (chapitre 4, BOI-TVA-SECT-50-40).
Remarque : Les règles applicables aux outils de la finance islamique sont
traitées dans la série "Dispositions juridiques communes" :
- les opérations de murabaha (BOI-DJC-FIN-10) ;
- les sukuk d'investissement (BOI-DJC-FIN-20) ;
- les opérations d'ijara (BOI-DJC-FIN-30) ;
- les opérations d'istisna (BOI-DJC-FIN-40). | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-50 | https://bofip.impots.gouv.fr/bofip/1815-PGP.html/identifiant=BOI-TVA-SECT-50-20190925 | 2019-09-25 00:00:00 | d8744b09539a373860835807d75848395de390df27629db2d41fa7abbd706af6 | [
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1
Ces conditions concernent l'assujettissement à l'impôt sur les sociétés de la personne morale
établie en France ainsi que la participation détenue par cette personne dans la structure établie hors de France.
I. Entreprise ou personne morale passible de l'impôt sur les sociétés
10
Les dispositions du I de
l’article 209 B du code général des impôts (CGI) sont susceptibles de s'appliquer aux entités passibles de l'impôt sur les sociétés au taux normal mentionné au
deuxième alinéa du I de l’article 219 du CGI même si elles ne sont pas effectivement soumises à cet impôt (entreprises nouvelles
bénéficiant du régime de l’article 44 sexies du CGI, jeunes entreprises innovantes au sens de
l'article 44
sexies-0 A du CGI, entreprises
implantées dans des zones franches urbaines ou en zones d’entreprises et placées sous les dispositifs prévus aux articles
44 octies du
CGI, 44 decies du CGI ou
208 quinquies du CGI, sociétés membres d’un groupe fiscal, etc.).
II. Caractéristiques de la participation détenue par la personne morale
A. Pourcentage de participation
1. Pourcentage de participation
20
La personne morale entre dans le champ d'application du nouveau dispositif si elle détient,
directement ou indirectement, plus de 50 % des actions, parts, droits de vote ou droits financiers dans une entité juridique établie ou constituée hors de France qui est soumise à un régime fiscal
privilégié au sens de l'article 238 A du CGI.
Remarque : La fixation d’un pourcentage de plus de 50 % est en cohérence avec la
qualification, retenue pour les bénéfices de l’entité contrôlée, de revenus réputés distribués (ce niveau de contrôle confère dans tous les cas un pouvoir de décision à l’actionnaire sur une
résolution de distribution lors d’une assemblée générale).
2. Clause anti-abus
30
Le seuil de détention de plus de 50 % requis pour l’application du dispositif entre la société
mère et sa filiale est ramené à 5 % lorsque plus de 50 % des titres sont détenus :
-soit par des entreprises établies en France ;
-soit par des entreprises placées directement ou indirectement dans une situation de contrôle
ou de dépendance au sens de l'article 57 du CGI à l'égard
de la personne morale établie en France.
Cette mesure a pour objectif d’éviter un fractionnement des participations destiné à échapper
aux dispositions de l'article 209 B du CGI. Le taux de 5% est en cohérence avec le seuil d'application du régime des sociétés
mères et filiales défini aux articles 145 du CGI et 216 du
CGI.
40
Toutefois, lorsque plusieurs personnes morales établies en France détiennent des titres d'une
société établie hors de France mais cotée sur un marché réglementé, l'administration ne peut faire application de l’article 209 B du
CGI que si elle apporte la preuve qu'elles ont agi de concert au sens de l’article
L233-10 du code de commerce.
Exemple :
11 entreprises françaises indépendantes détiennent chacune 5 % du capital d'une société établie
hors de France qui est soumise à un régime fiscal privilégié. Le cumul de leurs participations dépasse 50 %. Si la société détenue est une société non cotée, chaque personne morale entre dans le champ
d'application de l'article 209 B-I du CGI et est susceptible d'être soumise à l'impôt sur les sociétés à raison de 5 % des revenus réputés distribués de la société étrangère. En revanche, si la
société détenue est cotée, l'administration doit préalablement démontrer que les 11 sociétés ont agi de concert.
La dépendance au sens de
l'article 57 du CGI peut être juridique ou de fait.
La dépendance de fait peut résulter d'un contrat ou découler des conditions dans lesquelles
s'établissent les relations entre les deux entreprises.
3. Date à laquelle s'apprécie le pourcentage de participation
50
L'article 1er du décret
n° 2006-1309 du 25 octobre 2006 codifié au II de l'article 102 SA de l'annexe II au
CGI précise que, pour apprécier si la proportion de plus de 50 % mentionnée au
I de l'article 209 B du CGI est atteinte, il y a lieu de
retenir le pourcentage de participation constaté au jour de la clôture de l'exercice de l'entité juridique établie ou constituée hors de France ou, en l’absence d’exercice clos au cours d’une année, à
la clôture de l’exercice de la personne morale établie en France et passible de l’impôt sur les sociétés.
Toutefois, s'il est plus élevé, le pourcentage à retenir est celui de la participation détenue
pendant au moins 183 jours au cours de cet exercice ou, à défaut d’exercice clos par l’entité juridique établie ou constituée hors de France, à la clôture de l’exercice de la personne morale établie
en France et passible de l’impôt sur les sociétés. La durée de 183 jours correspond au nombre total de jours de détention durant l’exercice, cette durée pouvant correspondre à plusieurs périodes
discontinues de détention. La période de détention court de la date d’inscription en compte des titres ou droits concernés, ou de la date d’acquisition effective des titres si cette dernière est
antérieure.
Exemple :
Soit au cours d'un exercice N le schéma suivant dans lequel :
-PM1 est une personne morale passible de l'impôt sur les sociétés ; elle clôt son exercice le 31
décembre N ;
- X1 est une société étrangère soumise à un impôt comparable à l'impôt français ;
- FP est soumise à l'étranger à un régime fiscal privilégié et elle clôt également son exercice
le 31 décembre N ;
- les pourcentages indiqués ci-après correspondent à une détention conjointe des droits de vote
et des droits financiers.
A la clôture de l'exercice de FP, la chaîne des participations est la suivante :
PM1 ----------X1---------------FP
20% 80%
Toutefois, au début de l'exercice de X1, la chaîne des participations était la suivante :
PM1----------X1----------------FP
80% 80%
Le 31 mai N, PM1 a cédé 15 % des titres X1, puis a cédé à nouveau 45 % de ces titres le 31
octobre.
Solution :
PM1 qui détient indirectement 20 % x 80 % = 16 % de FP à la clôture de l'exercice de FP n'est pas
à ce titre dans le champ d'application de l'article 209 B du CGI.
Mais du 1er janvier N au 31 octobre N, soit plus de 183 jours au cours de l'exercice considéré,
la participation détenue par PM1 indirectement dans FP s'est élevée à au moins :
65 % x 80 % = 52 %.
PM1 est dès lors passible de l'imposition prévue par
l'article 209 B du CGI.
B. Nature de la participation
1. Droits à prendre en compte pour l'appréciation du pourcentage de participation
60
Le I de l'article 209 B du
CGI peut s'appliquer lorsque la personne morale passible de l'impôt sur les sociétés détient directement ou indirectement plus de 50 % des actions, parts, droits financiers ou droits de vote dans
la structure étrangère soumise à un régime fiscal privilégié.
Le dispositif concerne donc :
- les actions ou parts dans des sociétés de capitaux;
- les parts d'intérêt possédées dans des sociétés de personnes et organismes assimilés,
notamment : sociétés en participation, sociétés de fait, sociétés en nom collectif, «joint-ventures», «partnerships», groupements d’intérêt économique (G.I.E.) et groupements européens d’intérêt
économique (G.E.I.E.) ;
- les droits financiers ou les droits de vote détenus dans de telles entités. Les droits
financiers s'entendent de ceux conférant un droit dans la distribution des bénéfices et réserves. Les droits de vote s'entendent du droit de tout associé de participer aux décisions collectives (voir
articles 1834 du code civil et 1844, alinéa 1 du code civil).
La dissociation des droits financiers et des droits de vote peut résulter notamment :
- du démembrement de la propriété des titres (usufruit, lorsqu'il n'est pas prévu que
l'usufruit des titres donne un droit de vote complet, et nue-propriété);
- du fractionnement des droits attachés aux titres (certificats d'investissement, certificats
de droit de vote ou titres assimilables) ou de la nature même des titres émis (actions à dividende prioritaire sans droit de vote, actions de préférence, etc.).
2. Modalités de calcul du pourcentage de détention
70
Pour apprécier, selon les cas, si la détention de plus de 50 % des actions, parts, droits
financiers ou droits de vote est atteinte, il convient d'additionner les droits détenus directement par la personne morale et ceux qu'elle détient indirectement, c'est-à-dire par l'intermédiaire d'une
chaîne de participations ou d'une communauté d'intérêts, en distinguant pour ce calcul d'une part les droits de vote et d'autre part les droits financiers lorsqu'il y a une dissociation de ces droits.
80
Les droits détenus directement par la personne morale passible de l'impôt sur les sociétés (ou
par un établissement situé en France d’une personne morale établie hors de France) s'entendent de ceux qu'elle détient en son nom propre ainsi que de ceux détenus par un prête-nom ou pour lesquels
elle a conclu une convention de portage avec des tiers. Il en est de même des droits inscrits au bilan fiscal d'un établissement stable étranger de la personne morale.
90
Pour l'application du I de
l'article 209 B du CGI et lorsqu’il existe dans une même entité plusieurs catégories de titres, le pourcentage des droits
détenus par la personne morale dans l'entité juridique soumis à un régime fiscal privilégié doit être apprécié, d'une part,par rapport à la masse des droits de vote et, d'autre part, par rapport à la
masse des droits à dividendes et autres droits aux bénéfices attachés aux titres émis par cette entité ou découlant des statuts ou du contrat de l'entité juridique dans le cas d'entités non dotées
d'un capital social.
100
Il convient donc de se référer :
- d'une part, au pourcentage de droits de vote détenus par la personne morale par rapport à
l'ensemble des droits de même nature susceptibles d'être représentés dans la structure étrangère ;
- d'autre part, au pourcentage de droits financiers détenus par la personne morale dans
l'ensemble des droits financiers attachés aux titres émis par la structure étrangère ou en l'absence de tels titres, découlant des statuts ou du contrat de l'entité, sans tenir compte des sommes
effectivement distribuées au cours de l'exercice.
110
La personne morale est dans le champ d'application du dispositif dès lors qu'elle détient soit
plus de 50 % des droits de vote, soit plus de 50% des droits financiers ainsi déterminés. Ces droits ne se cumulent pas.
Exemple :
Hypothèse :
Soit la structure suivante dans laquelle :
- PM est soumise à l'impôt sur les sociétés;
- FP est soumise à l'étranger à un régime fiscal privilégié ; son capital est composé des titres
suivants :
actions ordinaires (A.O.) 600 ;
actions à vote double (A.V.D.) 300 ;
actions à dividende prioritaire sans droit de vote (A.D.P.S.D.V.) 50 ;
titres assimilables à des certificats d'investissement (C.I.) 50 ;
titres assimilables à des certificats de droits de vote (C.D.V.) 50.
PM détient 260 actions ordinaires, 200 actions à vote double ainsi que la totalité des actions à
dividende prioritaire sans droit de vote dans le capital de la société FP.
Solution :
Pour déterminer si PM entre dans le champ d'application du dispositif, il convient d'apprécier
séparément les pourcentages de droits de vote et de droits financiers qu'elle détient dans le capital de FP.
Le pourcentage des droits de vote détenus par PM est déterminé en tenant compte du nombre total
des droits de vote que représentent les titres composant le capital de sa filiale FP :
[A.O. (260) + A.V.D. (200 x 2)] 660
_________________________________ = ___
[A.O. (600) + A.V.D. (300 x 2) + C.D.V. (50)] 1 250
soit un pourcentage de 52,8 %.
Le pourcentage de droits à dividendes détenus par PM est déterminé en tenant compte du nombre
total de droits de cette nature composant le capital de sa filiale FP :
[A.O. (260) + A.V.D. (200) + A.D.P.S.D.V.(50)] 510
___________________________________________= ___
[A.O.(600)+ A.V.D. (300) + A.D.P.S.D.V.(50)+ C.I.(50)] 1 000
soit un pourcentage de 51 % de droits financiers.
La société PM entre donc dans le champ d'application de
l'article 209 B du CGI.
La satisfaction de seulement l'un des deux critères aurait conduit au même résultat.
Ainsi, si PM ne détient que 230 actions ordinaires de FP, les autres données de l'exemple étant
inchangées, la solution serait la suivante :
Le pourcentage des droits de vote détenus par PM s'établirait à :
[A.O. (230) + A.V.D. (200 x 2)] 630
___________________________________ = ______
[A.O. (600) + A.V.D. (300 x 2) + C.D.V. (50)] 1 250
Soit un pourcentage de 50,4 %.
Le pourcentage de droits à dividendes détenus par PM s'établirait à :
[A.O. (230) + A.V.D. (200) + A.D.P.S.D.V. (50)] 480
__________________________________________________ = ______
[A.O. (600) + A.V.D. (300) + A.D.P.S.D.V. (50) + C.I. (50)] 1 000
Soit un pourcentage de 48 % de droits financiers.
La société PM entre dans le champ d'application de
l'article 209 B du CGI, compte tenu du pourcentage des
droits de vote de plus de 50 %. Il importe peu que le pourcentage des droits financiers soit inférieur à 50 %.
C. Notion de détention indirecte
120
Le 2 du I de l'article 209
B du CGI définit la notion de détention indirecte. Elle recouvre deux aspects :
- la détention par l'intermédiaire d'une chaîne de participations ;
- la détention par l'intermédiaire d'une communauté d'intérêts.
1. Droits détenus par l'intermédiaire d'une chaîne de participations
130
Le 2 du I de l'article
209 B du CGI précise que l'appréciation du pourcentage des actions, parts, droits financiers ou droits de vote détenus par l'intermédiaire d'une chaîne de participations s'opère en multipliant
entre eux les taux de détention successifs.
Ces taux de détention se déterminent selon les modalités précisées ci-avant au niveau de
chaque structure intermédiaire dans la chaîne de participations.
Il doit être procédé séparément à cette opération pour les droits de vote et les droits
financiers attachés notamment aux titres de chacune des entités qui composent la chaîne de participations.
Exemple 1 :
Une personne morale française (PM) possède 100 % des actions ordinaires composant le capital
d'une société de capitaux étrangère (X) ; il est supposé que les actions ordinaires détenues par PM lui donnent droit à un pourcentage identique en droits de vote et droits financiers ; X est membre
d'une société de personnes (SP) soumise à un régime fiscal privilégié dans laquelle elle détient 51 % des droits de vote et 40 % des droits financiers.
Solution :
- pourcentage des droits de vote détenus indirectement par PM dans SP : 100 % x 51 % = 51 %.
- pourcentage des droits financiers détenus indirectement par PM dans SP : 100 % x 40 % = 40 %.
PM détenant indirectement plus de 50 % des droits de vote dans la société étrangère soumise à
un régime fiscal privilégié, les dispositions du I de l'article 209 B du CGI lui sont applicables.
En ce qui concerne le pourcentage selon lequel la personne morale française sera soumise à
l'impôt sur les sociétés sur les résultats de la structure soumise à un régime fiscal privilégié, cf. BOI-IS-BASE-60-10-30-10.
Exemple 2 :
Les données de l'exemple 1 sont reprises, mais X détient 40 % des droits de vote dans SP.
Solution : PM détient un pourcentage de droits de vote et de droits financiers égal à 40 % ;
les dispositions de l'article 209 B du CGI ne lui sont pas applicables.
Exemple 3
Les données de l'exemple 2 sont reprises ; il est supposé qu'en outre PM détient directement
15% des droits financiers dans SP.
Solution : Pour l'application de l'article
209 B du CGI, PM détient dans SP :
- 40 % des droits de vote ;
- 55 % des droits financiers ;
soit 15 % directement et 40 % indirectement (100 % x 40 %).
Les dispositions du I de
l'article 209 B du CGI lui sont en conséquence applicables.
2. Droits détenus sous couvert d'une communauté d'intérêts
140
Le 2 du I de l'article
209 B du CGI énumère les quatre situations dans lesquelles, en raison de l'existence de liens personnels, financiers ou économiques entre la personne morale et d'autres organismes ou personnes
physiques, les actions, parts, droits financiers ou droits de vote détenus directement ou indirectement par ces organismes ou personnes physiques sont réputés détenus par la personne morale.
Dans cette situation, la détention indirecte par ces personnes ou organismes s'entend
uniquement de la détention d'actions, parts, droits financiers ou droit de vote par l'intermédiaire d'une chaîne de participations.
Il convient d'observer que la communauté d'intérêts peut être réciproque et avoir pour
effet, en conférant des droits à deux sociétés passibles de l'impôt sur les sociétés, de les faire entrer, toutes deux, dans le champ d'application du dispositif.
Les droits ainsi détenus indirectement sous couvert de la communauté d'intérêts s'ajoutent à
ceux détenus directement ou indirectement dans le cadre d'une chaîne de participations.
Remarque :
Les droits réputés détenus sous couvert d'une communauté d'intérêts ne sont pas pris en compte
pour le calcul du pourcentage de résultat de l'entité juridique établie hors de France qui est réputé constituer un revenu de capitaux mobiliers de la personne morale.
a. Détention directe ou indirecte par les salariés ou les dirigeants de droit ou de fait de la personne morale
150
Les dirigeants de droit sont les personnes ayant légalement le pouvoir d'engager la société
à l'égard des tiers (gérants, président du conseil d'administration, président du directoire, directeurs généraux, liquidateurs en cas de dissolution).
160
Les dirigeants de fait sont les personnes qui assument en fait la gestion d'une société sous
le couvert ou aux lieu et place de ses représentants légaux (cf. BOI-RSA-GER-10-10-10-20 en ce qui concerne
les gérants de SARL).
170
Les droits (actions, parts, droits financiers ou droits de vote) détenus directement ou
indirectement par une de ces personnes ou par un salarié de la personne morale française sont réputés détenus indirectement par cette personne morale.
Exemple :
Soit la structure suivante dans laquelle :
- PM est une personne morale française passible de l'impôt sur les sociétés ;
- X est une société étrangère ;
- FP est une société étrangère soumise à un régime fiscal privilégié ;
- DV et DF désignent respectivement droits de vote et droits financiers.
PDG de PM :
Solution : Pour l'application de
l'article 209 B du CGI, les droits détenus par PM dans FP
s'apprécient comme suit :
1) Droits financiers :
- détention directe : .............................................................. 5 % ;
- détention indirecte :
chaîne de droits financiers (0 x 40 %) : ............. 0 % ;
communauté d'intérêts (droits détenus indirectement par le PDG de PM) (5 % x 40 %) :
.............................................. 2 %.
Total : ..................................................................................... 7
%.
2) Droits de vote :
- détention directe: ............................................................... 0 % ;
- détention indirecte :
chaîne de droits de vote (30% x 60%) : ...............18% ;
communauté d'intérêts (60% x 60%) : ...............36%.
Total : .................................................................................54%.
PM détient plus de 50 % des droits de vote dans FP ; le I de l'article 209 B du CGI est
applicable à raison des bénéfices de FP retenus en proportion des actions, parts, droits financiers détenus par PM à l'exclusion de ceux détenus par l'intermédiaire du PDG. En l'occurrence, cette
proportion est de 5 % (droits financiers détenus directement par PM).
b. Détention directe ou indirecte par une personne physique, son conjoint, ou leurs ascendants ou descendants lorsque
l'une au moins de ces personnes est directement ou indirectement actionnaire, porteuse de parts, titulaire de droits financiers ou de droits de vote dans la personne morale française
180
Cette disposition vise la situation dans laquelle une personne physique, actionnaire direct
ou indirect de la personne morale française ou un membre de sa famille proche, conjoint, ascendant ou descendant, détient, directement ou indirectement, des droits dans la structure étrangère soumise
à un régime fiscal privilégié.
190
La règle s'applique quel que soit le régime matrimonial des époux et sans considération de
l'appartenance ou non des descendants au foyer fiscal des parents.
200
Les droits ainsi détenus s'ajoutent en principe à ceux possédés par la personne morale
française; il est toutefois admis, à cet égard, de ne retenir que les droits détenus par les personnes visées au b du 2 du I de
l'article 209 B du CGI que pour autant que ces personnes disposent seules ou conjointement, directement ou indirectement, en
droit ou en fait, du nombre le plus élevé de droits de vote dans la personne morale française passible de l'impôt sur les sociétés.
Exemple :
Soit le schéma suivant dans lequel :
- Mlle B est la fille de M. B ;
- M.B. dispose indirectement du nombre le plus élevé des droits de vote dans PM (51 % x 80 % =
41,8 %) ;
- PM est passible en France de l'impôt sur les sociétés ;
- H, A et X sont des sociétés étrangères non soumises à un régime fiscal privilégié ;
- FP est une société étrangère soumise à un régime fiscal privilégié ;
- les pourcentages indiquent une détention conjointe des droits de vote et des droits
financiers.
Solution : Calcul des droits financiers et des droits de vote détenus par PM dans FP :
1) Détention directe : .............................................................. 20 % ;
2) Détention indirecte :
- chaîne de participations (60 % x 50 %) ......................... 30 % ;
- communauté d'intérêts :
par l'intermédiaire de M. B, actionnaire indirect de PM (20 % x 30 %) :
.............................................................. 6 % ;
par l'intermédiaire de Mlle B, fille d'un actionnaire indirect de PM (10 % x 50 %)
:.......................................................... 5 %.
PM détient 61 % des droits financiers et des droits de vote de FP, dont 11 % sous le couvert
d'une communauté d'intérêts; le pourcentage de résultats de FP à retenir pour l'imposition due en application du I de l'article 209 B
du CGI est donc de 50 %.
Observation : Si H était implantée en France, elle entrerait également dans le champ
d'application de l’article 209 B du CGI.
1) Détention indirecte de H dans FP :
- chaîne de droits par l'intermédiaire de PM :
80 % x 60 % x 50 % = 24 % ;
80 % x 20 % = 16% ;
- communauté d'intérêts avec M. B, actionnaire direct de H, et sa fille. Idem PM soit : 11%.
2) Total des droits détenus : 51 %.
Ce pourcentage autoriserait en principe l'application à l'encontre de H du dispositif prévu au
I de l'article 209 B du CGI ; toutefois dans cette situation, en application des dispositions de
l'article 102 T de l’annexe II au
CGI, les droits détenus par l'intermédiaire de PM (40 %) ne seraient pas retenus pour la détermination du pourcentage de résultat à prendre en compte au titre de FP dès lors que PM est imposée au
titre de l’article 209 B du CGI à raison des résultats correspondants.
Par ailleurs, les droits que détient H dans FP par l'intermédiaire de la communauté d'intérêts
existant avec M. B et sa fille (11 %) ne seraient pas, non plus, pris en compte pour le calcul de la proportion à retenir des résultats bénéficiaires de la structure étrangère.
Par suite, H ne serait pas, en définitive, soumise à l’imposition prévue au
I de l’article 209 B du CGI.
c. Détention directe ou indirecte par une entreprise ou une entité juridique ayant en commun avec la personne morale
française un actionnaire, un porteur de parts ou un titulaire de droits financiers ou de droits de vote qui dispose directement ou indirectement du nombre le plus élevé de droits de vote dans cette
entreprise ou entité juridique et dans cette personne morale
210
Cette disposition établit une communauté d'intérêts entre une entreprise ou une entité
juridique et la personne morale française passible de l'impôt sur les sociétés dans la mesure où cette entreprise ou entité juridique et cette personne morale sont contrôlées par une même personne
physique ou morale.
220
Le contrôle s'entend, aux termes du texte de loi, de la disposition par cette personne
physique ou morale, directement ou indirectement, en droit ou en fait, du nombre le plus élevé de droits de vote dans l'entreprise ou l'entité juridique et dans la personne morale française.
Exemple :
Hypothèse : Soit le schéma suivant dans lequel :
- H et PM sont des sociétés de capitaux établies en France ;
- GIE est un groupement d'intérêt économique doté d'un capital ;
- aucun autre actionnaire de PM ne possède plus de 34 % des droits de vote dans PM; GIE n'a pas
le contrôle de C ;
- A, C et X sont établies à l'étranger et ne sont pas soumises à un régime fiscal privilégié ;
- FP est soumise hors de France à un régime fiscal privilégié ;
- les pourcentages indiquent une détention conjointe des droits de vote et des droits
financiers.
Solution : H possède, directement en ce qui concerne PM et, directement et indirectement par
l'intermédiaire du GIE, pour C, le nombre le plus élevé de droits de vote dans PM et dans C; il existe par conséquent une communauté d'intérêts entre C et PM et cette dernière est réputée détenir les
droits possédés par C dans la structure soumise à un régime fiscal privilégié.
Calcul des droits détenus indirectement par PM dans FP :
- détention indirecte par une chaîne de droits financiers et de droits de vote : 60 % x 50 % =
30 % ;
- détention indirecte sous le couvert d'une communauté d'intérêts avec C : 50 % x 50 % = 25 %.
PM détenant indirectement 55 % des droits financiers et des droits de vote dans FP est soumise
à l'imposition prévue au I de l'article 209 B du CGI ;
toutefois, la proportion des résultats de FP à retenir pour son imposition est limitée à 30 %, les droits détenus dans le cadre de la communauté d'intérêts n'étant pas pris en compte pour le calcul de
cette proportion.
Observation : Si C était établie en France, la communauté d'intérêts réciproque existant entre
C et PM aurait pour effet de faire détenir indirectement à ces deux sociétés 55 % des actions de FP et donc de les assujettir à l'imposition prévue à
l'article 209 B du CGI ; les deux sociétés C et PM
seraient assujetties à l'imposition sur, respectivement, 25 % et 30 % des résultats de FP.
d. Détention directe ou indirecte par un partenaire commercial de la personne morale française dès lors que les relations
entre cette personne morale et ce partenaire sont telles qu'il existe entre eux un lien de dépendance économique
230
Le lien de dépendance peut être contractuel ou résulter des circonstances dans lesquelles
s'établissent les relations entre deux entreprises.
240
La dépendance économique est à rapprocher de la notion de dépendance de fait qui peut
exister dans les relations entre une société française et une entreprise étrangère et qui constitue l'une des conditions d'application de
l'article 57 du CGI.
Le lien de dépendance économique est notamment avéré lorsqu'il peut être établi que la
cessation des relations d'affaires entre deux entreprises menacerait l'exploitation de l'un ou l'autre des partenaires concernés ou lorsqu'une entreprise a la capacité de dicter, dans son intérêt (ou
dans celui du groupe), des conditions économiques défavorables à une autre entreprise. C'est ainsi, par exemple, qu'une entreprise peut, eu égard aux circonstances de fait, être considérée comme étant
sous la dépendance de son banquier ou de son fournisseur.
Exemple 1 :
Soit la structure suivante dans laquelle :
- PM est une société passible de l'impôt sur les sociétés ;
- X et B ne sont pas soumises à un régime fiscal privilégié; B est le chef de file du pool
bancaire assurant, l'essentiel de la gestion des opérations financières de PM ;
- FP bénéficie hors de France d'un régime fiscal privilégié ;
- les pourcentages indiquent une détention conjointe des droits de vote et des droits
financiers.
PM :
Solution : Détermination des droits détenus indirectement par PM dans FP :
- dans une chaîne de droits de vote et de droits financiers : 45 % x 90 % = 40,5 % ;
-sous le couvert d'une communauté d'intérêts avec B, partenaire financier privilégié avec
lequel il existe un lien de dépendance économique : 10 %.
PM détient donc, au sens du
2 du I de l'article 209 B du
CGI, 50,5 % des droits financiers et droits de vote dans FP. Il en irait de même si, par exemple, B était le principal
fournisseur de PM.
Exemple 2 :
Les sociétés françaises A et B passibles de l'impôt sur les sociétés détiennent chacune 26 % du
capital d'une société FP.
La société A est le fournisseur exclusif de la société B, intervient dans la gestion de la
société B et dans les conditions de la commercialisation des produits.
Solution : Les sociétés A et B peuvent être considérées comme unies par une véritable
communauté d'intérêts.
Dès lors qu'elles détiennent ensemble 52 % du capital de FP, elles entrent dans le champ
d'application du I de l'article 209 B du CGI. | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-60-10-20-10 | https://bofip.impots.gouv.fr/bofip/2093-PGP.html/identifiant=BOI-IS-BASE-60-10-20-10-20120912 | 2012-09-12 00:00:00 | 3ee8442627ac739ddd25cb56512618f6d65947b04a4a73aa7c0a6e6835923e6f | [
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1
Le partage est la division qui se fait, entre plusieurs personnes, de biens qui leur
appartenaient en commun en qualité de cohéritiers ou comme copropriétaires, à quelque titre que ce soit.
Il a pour conséquence d'attribuer à chaque propriétaire un droit exclusif sur certains biens en
échange des droits indivis qu'il possédait sur l'ensemble des valeurs à partager et de lui permettre de disposer seul, sans le concours des autres indivisaires, des biens mis dans son lot.
10
Les partages se distinguent, au point de vue de leur forme, en partages amiables et partages
judiciaires et au point de vue du mode de répartition des biens, en partages purs et simples et partages avec soultes ou plus-values.
20
Les partages peuvent être faits à l'amiable, c'est-à-dire, sans forme spéciale et suivant des
conventions fixées volontairement par les parties si tous les héritiers ou bénéficiaires sont présents, majeurs, capables et d'accord.
L'intervention judiciaire est obligatoire en cas de désaccord des intéressés
(article 840 du code civil).
Le partage est également judiciaire en cas d'absence, d'éloignement, ou d'incapacité d'un
indivisaire mais, dans ces différents cas, un partage amiable peut intervenir (articles 836 du code civil et
840 du code civil).
Les partages judiciaires donnent lieu à l'établissement de procès-verbaux de liquidation et de
partage soumis à l'homologation des tribunaux. C'est l'homologation qui rend ces partages définitifs.
30
Les partages sont purs et simples lorsque chaque copartageant reçoit en nature dans son lot
l'équivalent de ses droits dans la masse à partager.
Les partages sont faits avec soultes lorsque l'un ou plusieurs des copartageants reçoivent
dans leur lot des biens indivis pour une valeur supérieure à leurs droits et pour rétablir l'égalité, versent aux autres copartageants une somme d'argent ou bien prennent en charge une part de passif
supérieure à celle leur incombant normalement (article 826 du code civil).
Enfin, même si un copartageant ne verse aucune somme d'argent, son lot peut présenter une
plus-value par rapport à ses droits.
40
Le présent titre se décompose de manière suivante :
- partages purs et simples ( chapitre 1, cf. BOI-ENR-PTG-10-10) ;
- partages avec soultes ou plus-values ( chapitre 2, cf.
BOI-ENR-PTG-10-20) ;
- partages d'une nature particulière ( chapitre 3, cf.
BOI-ENR-PTG-10-30) . | Bulletin officiel des finances publiques - impôts | BOI-ENR-PTG-10 | https://bofip.impots.gouv.fr/bofip/2164-PGP.html/identifiant=BOI-ENR-PTG-10-20120912 | 2012-09-12 00:00:00 | 405d286fc6984e234f065517d6964cffee605259e8f6f9d1f8a8aed2a007972e | [
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] |
I. Principes de taxation
1
Lorsque les cessions de droits successifs ne sont pas susceptibles de bénéficier du régime de
faveur prévu par l'article 750-II du code général des impôts (CGI) (cf. BOI-ENR-PTG-30-10), elles sont
soumises à la taxe de publicité foncière ou au droit d'enregistrement, sur le prix augmenté des charges ou sur la valeur vénale réelle des biens, au taux réglé pour les ventes et déterminé d'après la
nature des biens transmis.
Remarque : Les ventes d'immeuble donnent ouverture à une taxe de publicité
foncière ou un droit d'enregistrement perçu au profit du département sur le territoire duquel l'immeuble est situé.
10
Le prix de la cession doit être réparti entre les divers biens indivis proportionnellement à
leur importance respective, sans tenir compte de l'imputation faite par les parties. L'impôt exigible est perçu, pour chaque fraction, au tarif et selon les règles prévues pour la vente des biens que
cette fraction concerne. On distingue notamment les cessions suivantes.
A. Cessions de droits successifs purement mobiliers
20
Lorsque les cessions ont exclusivement pour objet des droits mobiliers, seul le droit fixe des
actes innomés peut être exigé, en supposant, ce qui est le cas général, que ces cessions n'interviennent pas sous la forme de ventes publiques.
Toutefois, dans le cas où la succession comprendrait un fonds de commerce, une clientèle, un
office ministériel ou encore un droit à un bail ou à une promesse de bail portant sur tout ou partie d'un immeuble ou des droits sociaux, l'administration serait fondée à exiger une déclaration
estimative de ces biens en vue de percevoir le droit de mutation à titre onéreux propre aux transmissions de l'espèce. La perception du droit proportionnel exclurait alors celle du droit fixe à raison
de la transmission des autres biens mobiliers, sauf si le droit fixe était supérieur au montant du droit proportionnel, auquel cas, ce droit fixe constituerait le minimum à percevoir.
Enfin, si l'hérédité ne comprend que de l'argent comptant, la cession des droits successifs
moyennant un prix s'analyse en une opération de partage passible du droit de partage.
B. Cessions de droits successifs mobiliers et immobiliers
30
La cession par le même acte de droits successifs mobiliers et immobiliers donne ouverture au
droit d'enregistrement ou à la taxe de publicité foncière en tenant lieu au tarif immobilier sur la totalité du prix, à moins qu'il ne soit stipulé un prix particulier pour les objets mobiliers et
qu'ils ne soient désignés et estimés article par article dans le contrat (article 735 du CGI).
Toutefois, l'absence d'un détail estimatif peut être suppléée par une référence à un acte qui
renferme ce détail, par exemple à un partage ou à un inventaire, pourvu qu'il soit assez récent pour que la consistance mobilière n'ait pas subi de modifications.
II. Assiette et liquidation de l'impôt
40
L'impôt est calculé, comme en matière de vente, sur le prix augmenté des charges.
Les charges qu'il y a lieu d'ajouter au prix pour la liquidation de l'impôt de mutation sont,
d'une façon générale, celles indiquées en matière de vente d'immeubles.
En particulier, comme les cessions de droits successifs contiennent, le plus souvent,
substitution du cessionnaire au cédant, non seulement dans les droits actifs, mais aussi dans les obligations passives de l'hérédité, le montant des dettes indivises incombant au cédant et que le
cessionnaire est tenu de payer vient nécessairement en augmentation du prix pour la liquidation de l'impôt proportionnel.
A. Énumération des dettes à ajouter au prix
50
Les dettes à ajouter au prix sont toutes celles que le cessionnaire doit payer en l'acquit du
cédant ou rembourser à celui-ci, soit notamment :
- les sommes encore dues au jour de la cession, à des tiers et qui constituent le passif
héréditaire proprement dit. Il en est ainsi alors même que ces dettes auraient été payées par le cédant de ses propres deniers, car le cessionnaire est tenu de les lui rembourser ;
- les droits de mutation par décès ;
- les legs de sommes d'argent n'existant pas en nature dans la succession et que le
cessionnaire doit acquitter ;
- les reprises dont sont grevés les biens cédés et qui ne sont pas éteintes par confusion ;
- les sommes dues au défunt par le cédant et qui ont été payées en l'acquit de celui-ci par le
cessionnaire, lorsque le cédant est dispensé, par une clause de la cession, d'effectuer le remboursement de ces sommes.
60
Cependant, lorsque le passif a été payé par le cédant au moyen des deniers de la succession,
il va de soi qu'il n'y a pas lieu d'en tenir compte car l'importance des droits cédés se trouve diminuée d'autant.
De même, s'il est stipulé dans le contrat que les dettes resteront à la charge du cédant, leur
montant ne doit pas être ajouté au prix pour la liquidation de l'impôt.
B. Déclaration obligatoire des dettes
70
Dans la mesure où les dettes constituent un élément de l'assiette de l'impôt, les parties sont
tenues soit de déclarer que les biens cédés ne sont grevés d'aucun passif, soit de fournir une déclaration estimative des dettes mises à la charge du cessionnaire.
La perception faite sur un acte ne contenant pas cette déclaration ou cette estimation serait
irrégulière, la formalité devant être refusé sur le fondement de l'article 851 du CGI.
De même, on ne peut pas considérer la perception comme régulière et la formalité a lieu d'être
refusée, si les parties se bornent à déclarer qu'elles ignorent si la succession est grevée d'un passif. Toutefois, il en est autrement lorsque les contractants déclarent qu'ils ne connaissent pas de
dettes à la charge de la succession et n'ont rien à ajouter au prix principal pour l'assiette de l'impôt.
III. Cas particuliers
A. Cessions contrat en mains
80
Si les frais de la cession sont supportés par le cédant, ils doivent être déduits pour la
liquidation de l'imposition proportionnelle.
B. Sort des sommes que le cédant a reçues du de cujus avant le décès
90
L'acte par lequel un héritier cède tous ses droits dans la succession mais déclare conserver
les sommes qu'il a reçues du de cujus par actes enregistrés avant le décès, à titre de donation en avancement de part successorale, de prêt ou autrement, ne donne ouverture à l'impôt de
mutation que sur le prix exprimé de la cession ; les sommes conservées ne donnent ouverture à aucun droit ou taxe. Bien entendu, en cas de partage ultérieur de l'indivision, il devra rapporter ces
sommes à la masse, et elles seront comprises dans l'assiette de l'impôt de partage.
Par contre, si les sommes déclarées comme reçues par le cédant n'ont pas fait l'objet d'actes
enregistrés, l'impôt de mutation est exigible, en principe, sauf preuve contraire de la réalité des paiements à la charge des parties, sur le prix de cession augmenté du montant desdites sommes.
Si la preuve de la réalité des paiements était fournie, les sommes que le cédant déclare avoir
reçues seraient passibles du droit de donation.
C. Sort des sommes versées par le cessionnaire au cédant antérieurement à la cession
100
Dans ce cas, l'impôt de mutation est calculé tant sur le prix exprimé de la cession que sur
les sommes antérieurement payées par le cessionnaire.
D. Cession de droits successifs aléatoires ou litigieux
110
La cession de droits successifs aléatoires ou litigieux ne donne ouverture à l'imposition
proportionnelle que sur le prix exprimé, même s'il est reconnu par la suite que la valeur des droits cédés était supérieure à ce prix. | Bulletin officiel des finances publiques - impôts | BOI-ENR-PTG-30-20 | https://bofip.impots.gouv.fr/bofip/2169-PGP.html/identifiant=BOI-ENR-PTG-30-20-20120912 | 2012-09-12 00:00:00 | 4f76d213871fe74d64caaa9d307073b23b6073e508c0fa089b1651394a5623ee | [
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] |
1
Les dispositions permettant d'éliminer les doubles impositions qui peuvent résulter de
l'imposition d'une personne morale passible de l'impôt sur les sociétés à raison de bénéfices réalisés ou de revenus réputés distribués par une entreprise ou une entité établie hors de France , sont
prévues aux paragraphes 4 et 5 du I de l’article 209 B du code général des impôts (CGI) et aux
articles 102 T de l'annexe II au CGI et
102 W de l'annexe II au CGI à
102 Y de l'annexe II au CGI, tels qu’institués par le
décret n° 2006-1309 du 25 octobre
2006.
Les doubles impositions sont évitées ou éliminées dans les conditions suivantes :
10
- élimination de la double imposition au moment de la taxation des bénéfices ou revenus de
capitaux mobiliers au titre de l' :
non-imposition au nom de la personne morale passible de l'impôt sur les sociétés des bénéfices
correspondant aux droits détenus indirectement par l'intermédiaire d'autres entreprises assujetties à l'impôt sur les sociétés en France au titre de l'
article 209 B du CGI et à raison des mêmes bénéfices ;
non-imposition des bénéfices correspondant aux droits détenus indirectement sous couvert d'une
communauté d'intérêts ;
imputation, sur l'impôt sur les sociétés dû en France au titre de
l'article 209 B du CGI, des impôts de même nature acquittés dans le pays ou le territoire dans lequel l'entreprise ou l’entité
est établie ;
imputation, sur l'impôt sur les sociétés dû en France au titre de
l'article 209 B du CGI, des retenues à la source supportées par l’entreprise ou l’entité établie hors de France sur les
dividendes, intérêts ou redevances provenant d’États ou de territoires liés à la France par une convention comportant une clause d’assistance administrative ;
imputation, sur l'impôt sur les sociétés dû en France au titre de
l'article 209 B du CGI, des prélèvements effectués, conformément aux conventions internationales, sur les distributions à
l'entreprise française ;
- élimination de la double imposition au moment de la distribution des bénéfices taxés au
titre de l'article 209 B du CGI par déduction du résultat fiscal de l'entreprise française des dividendes et produits de
participation reçus de l’entité établie hors de France.
20
Ces modalités d'élimination des doubles impositions appellent les commentaires suivants :
I. Imputation sur l'impôt sur les sociétés dû en France de l'impôt de même nature acquitté localement
30
En application du I de
l'article 209 B du CGI et de l’article 102 T de l’annexe II au
CGI, l'impôt acquitté localement par l'entreprise ou l’entité établie hors de France est imputable sur l'impôt
établi en France à condition d'être comparable à l'impôt sur les sociétés.
Si la structure soumise à un régime fiscal privilégié est une entité juridique, l'impôt
acquitté localement est imputable dans la proportion des droits financiers détenus directement ou indirectement par la personne morale établie en France dans cette entité et à raison desquels cette
personne morale est imposée en application de l'article 209 B du CGI.
40
Il est précisé que les impôts comparables à l'impôt sur les sociétés s'entendent des impôts de
quotité exprimés en unité monétaire, assis sur un résultat fiscal, non déductibles de ce résultat et qui sont versés à titre définitif et sans contrepartie au profit d'États souverains, d'États
membres d'État fédéraux ou confédérés ou autres subdivisions politiques d'un État (cantons) ou de territoires non souverains jouissant de l'autonomie financière par rapport à l'État souverain dont ils
dépendent (territoires et collectivités territoriales d'outre-mer, îles anglo-normandes, etc.).
50
Il en résulte que sont notamment exclus de l'imputation :
- les impôts assis sur le capital de l’entité établie hors de France ;
- les impôts forfaitaires annuels ;
- les impôts assis sur le chiffre d’affaires ;
- les droits de licence ;
- les taxes d’abonnement ;
- les impôts sur les transferts de capitaux ;
- les impôts fonciers ou les impôts comparables à la taxe professionnelle.
60
Les amendes ou pénalités afférentes aux impôts comparables à l'impôt sur les sociétés ne
peuvent en aucun cas donner lieu à imputation.
70
L'imputation s'effectue exercice par exercice. L'excédent éventuel n'est donc pas reportable
sur l'impôt sur les sociétés afférent aux bénéfices des exercices suivants de la personne morale française.
80
Le montant de l'impôt local imputable est converti en euros sur la base du taux de change en
vigueur à la date de clôture de l'exercice de l'entreprise ou de l’entité établie hors de France. La personne morale française doit apporter la preuve du paiement effectif de l'impôt dont elle demande
l'imputation (voir l'article 102 W de l'annexe II au CGI).
II. Imputation sur l'impôt sur les sociétés dû en France des retenues à la source supportées par l’entreprise ou l'entité
établie hors de France sur des dividendes, intérêts ou redevances
90
En application du I de
l’article 209 B du CGI et de l’article 102 XA de l’annexe II au CGI, la personne morale établie en France peut
imputer sur l’impôt sur les sociétés dû en France les retenues à la source supportées par l’entreprise ou l’entité étrangère sur des dividendes, des intérêts ou des redevances provenant d’États ou de
territoires tiers et imposables dans le chef de la personne morale française.
Si la structure étrangère soumise à un régime fiscal privilégié est une entité, la retenue à
la source est imputable dans la proportion des droits financiers détenus directement ou indirectement par la personne morale française dans cette entité et à raison desquels cette personne morale est
imposée en application de l'article 209 B du CGI.
100
La liste des États ou territoires liés à la France par une convention fiscale contenant une
clause d’assistance administrative en vue de lutter contre la fraude et l’éasion fiscales et permettant l’imputation en France des retenues à la source d’amont est rappelée au
BOI-ANNX-000309.
110
L’imputation est possible dans les conditions prévues par la convention fiscale conclue entre
la France et l’État ou le territoire tiers et dans la limite du montant correspondant au taux prévu par ladite convention.
120
L’imputation se fait sur l’exercice au titre duquel les bénéfices ou revenus réputés
distribués ont été taxés en vertu de l’article 209 B du CGI.
130
Il est rappelé que les crédits d’impôt constituent des revenus pour leurs bénéficiaires qui
sont imposables au même titre que les revenus auxquels ils sont attachés.
III. Imputation sur l'impôt sur les sociétés dû en France des prélèvements effectués à l'étranger, conformément aux
conventions internationales, sur les distributions faites à la personne morale française
140
L'article
102 X de l'annexe II au CGI prévoit que lorsque l’entité distributrice est établie dans un pays ayant conclu une convention fiscale avec la France, les prélèvements effectués, conformément à la
convention, sur les distributions reçues par la personne morale française seront imputables sur l'impôt sur les sociétés dû par cette dernière.
La liste des conventions fiscales conclues par la France à la date du 1er janvier fait l’objet
d’une publication annuelle.
150
Cette imputation est limitée à la fraction des prélèvements correspondant au montant des
distributions qui auront été admises en déduction du résultat fiscal de la personne morale française conformément au mécanisme d’élimination de la double imposition.
160
La fraction des prélèvements afférente au montant des dividendes non admis en déduction du
résultat fiscal suit les règles habituellement prévues par les conventions internationales : imputation sur l’impôt sur les sociétés de la personne morale française si les dividendes sont compris dans
le résultat fiscal déclaré (lorsque le régime des sociétés mères et filiales n’est pas applicable).
170
A titre de règle pratique, l'imputation des prélèvements s'effectuera sur l'impôt sur les
sociétés dû au titre de l’exercice d’encaissement des dividendes.
IV. Non-imposition des distributions reçues de l'entité juridique dont les revenus ont été réputés distribués en vertu de
l'article 209 B du CGI
180
Afin d'éviter une double imposition en France des résultats des entités établies hors de
France dont les résultats sont réputés distribués en application de l'article 209 B du CGI et des dividendes distribués par ces
entités, l'article 102 Y de l'annexe II au CGI prévoit que la personne morale retranche de son bénéfice net total,
les dividendes et produits de participation reçus de ces entités. Cette déduction est limitée à la quote-part des bénéfices ou revenus positifs de l’entité établie hors de France qui sont réputés en
application de l'article 209 B du CGI constituer un revenu de capitaux mobiliers de la personne morale passible de l'impôt sur les sociétés.
190
Cette limite s'apprécie entité par entité. La personne morale établit un compte séparé par
entité faisant apparaître :
- d'une part le montant cumulé des bénéfices ou revenus positifs réputés distribués soumis à
l'impôt sur les sociétés au titre de l'article 209 B du CGI ;
- et d'autre part le montant des distributions reçues de l’entité en cause depuis la première
application de l'article 209 B du CGI (augmenté, s'il y a lieu, du crédit d'impôt imputable en vertu d'une convention fiscale internationale).
200
Aussi longtemps qu'à la clôture d'un exercice, le montant des distributions reste inférieur au
montant des revenus de capitaux mobiliers taxés, la personne morale française peut pratiquer la déduction.
210
Lorsqu'à la clôture d'un exercice, les distributions reçues excèdent les bénéfices taxés,
l'excédent ainsi déterminé est maintenu dans le résultat fiscal imposable en France si ces distributions n'ouvrent pas droit au régime des sociétés mères et filiales prévu à
l'article 145 du CGI.
220
Si la personne morale française a la qualité de société mère, la totalité des distributions
effectivement reçues de l’entité établie hors de France et soumise à un régime fiscal privilégié peut être extournée de son résultat imposable en application de
l'article 216 du CGI. La quote-part de frais et charges prévue à l'article 216 du CGI n’a pas à être réintégrée lorsque ces
distributions ont été prélevées sur des bénéfices réputés constituer un revenu de capitaux mobiliers de la personne morale française en vertu de
l’article 209 B du CGI.
230
Exemple 1 : Une société française détient 20 % d'une société établie dans un
paradis fiscal P et indirectement par l'intermédiaire d'une société américaine, 50 % du capital de la même société.
La société établie dans l'État P a réalisé les bénéfices suivants, reconstitués selon les règles
du code général des impôts :
- exercice N : 40 000 ;
- exercice N+1 : 50 000 ;
- exercice N+2 : 80 000 ;
- exercice N+3 : 30 000.
L'exercice social coïncide avec l'année civile. Par hypothèse on considère que ces bénéfices
n'ont supporté dans l’État P aucun impôt de même nature que l'impôt sur les sociétés français.
La société française a reçu les dividendes suivants qui n'ont supporté aucune retenue à la source
dans l'État P :
- juin N : 10 000 ;
- juin N+1 : 10 000 ;
- juin N+2 : 10 000 ;
- juin N+3 : 10 000 ;
- juin N+4 : 10 000.
La situation de la société française au regard de
l'article 209 B du CGI doit être réglée comme suit :
- Impôt sur les sociétés dû par la personne morale française:
Exercice de la
société
française
Résultat imposable de la société française (hors société de l'État
P)
(€)
Revenus réputés distribués par la société de l'Etat P
(70%)
(€)
Résultat total de la société française
(€)
Imputation
(€)
I.S. à payer
(€)
N+1
N+2
N+3
N+4
70 000
-35 000
30 000
40 000
28 000
35 000
56 000
21 000
98 000
0
86 000
61 000
0
0
0
0
32 667
0
28 667
20 333
- Déduction du résultat fiscal des distributions reçues de la société de l'Etat P:
Bénéfices réputés distribués en vertu de l'article 209 B du
CGI
(€)
Distributions reçues
(€)
Excédent des bénéfices sur les distributions
(€)
28 000 (ex N+1)
35 000 (ex N+2)
56 000 (ex N+3)
21 000 (ex N+4)
10 000 (juin N+1)
10 000 (juin N+2)
10 000 (juin N+3)
10 000 (juin N+4)
+18 000
+ 25 000
+46 000
+11 000
A la clôture de chaque exercice, le montant cumulé des distributions reçues de la société
établie dans l'État P depuis la première application de l'article 209 B du CGI (bénéfices N de la société établie dans l'État P)
est inférieur au montant cumulé des bénéfices imposés en vertu de cet article. Les dividendes reçus sont donc déductibles pour leur montant total du résultat fiscal de la société française.
240
Exemple 2 : Une société française détient directement 60 % du capital d'une
société établie dans un État H où elle bénéficie d'un régime fiscal privilégié.
La société établie dans l’État H a réalisé les bénéfices suivants, reconstitués selon les
règles du code général des impôts :
- exercice N : 150 000 ;
- exercice N+1 : 80 000 ;
- exercice N+2 : 230 000 ;
- exercice N+3 : 310 000.
L'exercice coïncide avec l'année civile.
Ces bénéfices ont supporté dans l’État H un impôt sur les bénéfices que l'on suppose égal à
10 % de leur montant.
La société française a reçu les dividendes suivants, qui ont supporté la source à la source au
taux de 5% prévue par la convention fiscale conclue entre la France et l'Etat H :
Date de la distribution
(€)
Montant brut
(€)
Retenue Etat H
(€)
Montant net
(€)
Juin N
Juin N+1
Juin N+2
Juin N+3
Juin N+4
90 000
80 000
110 000
45 000
130 000
4 500
4 000
5 500
2 250
6 500
85 500
76 000
104 500
42 750
123 500
La situation de la société française au regard de
l'article 209 B du CGI doit être réglée comme suit :
IS dû par la personne morale française ;
Exercice de la société française
(€)
Résultat de la société française hors société de l'État H
(€)
Revenus réputés distribués par la Société de l'État H
(60%)
(€)
Résultat total de la société française
(€)
I.S.
correspon-dant
(€]
Imputation de l'impôt prélevé
dans l'Etat H sur les bénéfices
(€)
Imputation de la retenue à la source sur dividendes (1)
(€)
I.S. à payer
(€)
N+1
N+2
N+3
N+4
100 000
150 000
20 000
-200 000
90 000
48 000
138 000
186 000
190 000
198 000
158 000
-14 000
63 334
66 000
52 667
0
9 000
4 500
13 000
18 000
4 000
2 900 (2)
2 250
6 500
50 334
58 600
37 417
0
(1) Les distributions reçues en juin N ont été prélevées sur des bénéfices non soumis aux
dispositions de l'article 209 B du CGI. Si ces distributions ont été faites en franchise d’impôt en application du régime des
sociétés mères et filiales, elles n’ouvrent droit à aucun crédit d’impôt imputable sur l’impôt sur les sociétés dû par la personne morale française.
(2) Lorsque la société française bénéficie du régime des sociétés mères et
filiales, l’imputation est limitée à la retenue à la source afférente à la fraction des dividendes déductibles du résultat fiscal (cf. ci-après)
Déduction du résultat fiscal des distributions reçues de la société établie dans l'Etat H :
Bénéfices réputés distribués en vertu de l'article 209 B du
CGI
(€)
Distributions reçues
(montant brut)
(€)
Excédent des bénéfices sur les distributions
(€)
90 000 (ex N+1)
48 000 (ex N+2)
138 000 (ex N+3)
186 000 (ex N+4)
80 000 (juin N+1)
110 000 (juin N+2)
45 000 (juin N+3)
130 000 (juin N+4)
+ 10 000
- 52 000
+ 41 000
+ 97 000
Les distributions reçues en juin N, nécessairement prélevées sur des bénéfices non soumis à
l'imposition prévue par l'article 209 B du CGI, ne sont pas à prendre en compte.
A la clôture de l'exercice N+2 de la société française, le montant brut des dividendes reçus
depuis la première application de l'article 209 B du CGI (190000 €) excède le montant des bénéfices imposés (138000 €). La personne morale française ne pourra donc déduire de son résultat fiscal que
la fraction des dividendes réputés prélevés sur des bénéfices taxés soit 58000 euros (10000 € de bénéfices imposés en vertu de l'article 209 B du CGI non encore distribués au titre de N+1 et 48000 €
au titre de N+2).
En conséquence, si l'entreprise française a comptabilisé les dividendes pour le montant brut
reçu, elle pourra donc déduire de son résultat fiscal les sommes suivantes :
- exercice N+1 : 80000 euros ;
- exercice N+2 : 58000 euros ;
- exercice N+3 : 45000 euros ;
- exercice N+4 : 130000 euros ;
L'excédent des dividendes perçus en juin N+2 (52.000 €) a été soumis aux règles habituelles. Si
la société française bénéficie du régime des sociétés mères et filiales, la totalité des dividendes est déductible de son résultat fiscal sous réserve de la réintégration de la quote-part de frais et
charges prévue à l’article 216 du CGI.
Remarque : Quelques pays (Allemagne, Canada, États-Unis, Italie, Japon,
Royaume-Uni, etc.) ont dans leur législation interne une réglementation voisine de celle instituée en France par l'article 209 B du CGI. Les cas de double imposition qui résulteraient de l'imposition
en France et dans un autre État des bénéfices d'une entité soumise à un régime fiscal privilégié pourront être soumis au Bureau E1 de la Direction de la Législation Fiscale dans le cadre des
procédures amiables prévues par les conventions fiscales. | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-60-10-30-30 | https://bofip.impots.gouv.fr/bofip/2189-PGP.html/identifiant=BOI-IS-BASE-60-10-30-30-20120912 | 2012-09-12 00:00:00 | d7ebc68fbeb67053819da80fb7bc5eed5dc775eb9fe75990f0f8b2d99a42ba4f | [
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] |
1
Le numéraire est constitué des billets et pièces en euros qui ont cours légal dans les pays de
la zone euro. Il est accepté pour le règlement de tous les impôts et autres produits perçus au profit du budget général, des collectivités locales, des budgets annexes, fonds et organismes divers
recouvrés par la Direction générale des finances publiques. Toutefois, le règlement ne peut être fait en numéraire que dans les limites prévues à
l'article 1680 du CGI.
10
Les billets et les pièces en euros qui sont mis en circulation par la Banque de France et les
autres banques centrales de l'Euro système ont cours légal dans tous les pays de la zone euro. Les billets sont émis par l'Euro système et ont une apparence unique. Les pièces sont émises le plus
souvent par les Trésors nationaux de chacun des pays de la zone euro.
I. Les billets
20
Les banques centrales de l'Euro système ont émis sept billets de valeurs différentes de 5 à 500
€. Chacun des billets en euro possède une couleur dominante qui lui est propre. La coupure de 5 € est grise, celle de 10 € rouge, celle de 20 € bleue, celle de 50 € orange, celle de 100 € verte, celle
de 200 € jaune et celle de 500 € violette. Ces billets sont identiques dans toute la zone euro.
II. Les pièces
30
A la différence des billets, les pièces européennes comportent une face nationale et huit
valeurs différentes.
Ces pièces peuvent être utilisées indifféremment dans tous les pays participant à l'Union
monétaire ; elles ont toutes cours légal dans tous les pays de la zone.
Ces huit pièces ont des caractéristiques qui permettent de les différentier facilement :
- celles de 1et 2 euros sont bicolores ;
- celles de 10, 20 et 50 centimes sont entièrement jaunes ;
- celles de 1, 2 et 5 centimes sont d'une couleur rouge cuivrée.
La tranche des pièces dépend de leur valeur faciale. Deux pièces consécutives n'ont jamais la
même tranche.
En application de l'article 11 du
règlement
du Conseil n°
974/98
du 3 mai 1998 concernant l’introduction de l’euro, le nombre de pièces qui peut être accepté en paiement est limité à cinquante.
III. Les règles relatives à l'utilisation des billets et des pièces
40
L’utilisation de la monnaie fiduciaire (autre dénomination du numéraire), c’est-à dire des
billets et des pièces, est soumise à des règles strictes, essentiellement regroupées dans le Code monétaire et financier. Ce dernier précise que « La monnaie de la France est l’euro. Un euro est
divisé en «cent centimes»
(article
L111-1 du Code monétaire et financier). En tant que « moyen de paiement », les billets et les pièces en euros possèdent les spécificités suivantes :
- les billets et pièces sont dotés du cours légal défini comme l’obligation faite par la loi
d’accepter les billets et les pièces en paiement d’une somme d’argent déterminée. Inversement, un règlement effectué au moyen de tout autre instrument de paiement peut être refusé ;
- ces billets et ces pièces sont les seuls à avoir cours légal dans la zone euro. Leurs
caractéristiques ont été publiées au Journal officiel de la Communauté européenne (décision 2003/205/CE de
la Banque centrale européenne du 20 mars 2003) concernant les valeurs unitaires, les spécifications, la
reproduction, l’échange et le retrait des billets en euros et
règlement
n° 975/98 du Conseil du 3 mai 1998 sur les valeurs unitaires et les spécifications techniques des pièces libellées en euros destinées à la circulation) ;
- ils libèrent immédiatement de leur obligation de paiement les personnes qui les utilisent.
Le transfert de monnaie est opéré sur l’instant par simple remise au créancier ;
- ces billets et pièces peuvent être immédiatement réutilisés par le porteur afin d’effectuer
tout autre paiement.
La protection du cours légal est assurée par
l'article
R 642-3 du code pénal.
IV. Règles relatives au faux monnayage et à la reproduction des billets et des pièces
50
La contrefaçon et la falsification des pièces de monnaie et des billets de banque sont punies
de peines de réclusion criminelle et d'amendes par l'article 442-1 du code pénal. L'imitation, même si elle n'a pas pour but de créer de la
fausse monnaie est aussi interdite par l'article 442-6 du code pénal.
L'arrêté ministériel du 23 avril 1956 fait interdiction
aux comptables publics de « recevoir ou d'inclure dans aucun paiement des pièces de monnaie de fausse fabrication ».
En conséquence, les comptables publics doivent retenir les pièces contrefaites qu'ils
reçoivent en paiement et les transmettre au guichet de la Banque de France le plus proche. Sur leur demande, ils délivrent aux présentateurs un reçu indiquant leur nom et adresse (ou celui de
l'entreprise) ainsi que le nombre et les caractéristiques des pièces retenues. Aucune indemnité compensatrice ne peut être versée aux présentateurs de fausses pièces de monnaie.
60
Quand ils constatent une contrefaçon portant sur des billets, les comptables doivent retenir
les coupures contrefaites et les remettre au guichet de la Banque de France le plus proche, appuyées d'une fiche indiquant :
- l'identité et adresse des présentateurs ;
- les conditions dans lesquelles les présentateurs sont entrés en possession du billet ;
- aucune indemnité compensatrice ne peut être versée aux présentateurs.
V. Délivrance de quittance
70
Le versement de numéraire au guichet du comptable fait, en principe, l'objet d'une écriture
immédiate en recettes et doit donner lieu à l'établissement d'une quittance. Ces deux opérations doivent être concomitantes.
80
Toutefois, il n'est pas délivré de quittance lors de la remise matérielle de timbres fiscaux.
Dans ce cas, la détention des valeurs par la partie versante est une justification suffisante. | Bulletin officiel des finances publiques - impôts | BOI-REC-PRO-10-20-20 | https://bofip.impots.gouv.fr/bofip/222-PGP.html/identifiant=BOI-REC-PRO-10-20-20-20120912 | 2012-09-12 00:00:00 | 8bad1551cb5057f89e4f840bb100fd98548b146d35fb9974d5fd1e89ecac6407 | [
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1
La coopération agricole revêt plusieurs formes. Les exploitants agricoles peuvent en effet
constituer :
- des coopératives agricoles, notamment des coopératives de production, de transformation, de
conservation et de vente de produits agricoles, des coopératives d'utilisation de matériel agricole et des coopératives d'insémination artificielle ;
- des groupements de producteurs notamment dans le secteur de l'élevage ;
- des groupements agricoles d'exploitation en commun (GAEC) ;
- des sociétés d'intérêt collectif agricole (SICA) ;
- des groupements d'intérêt économique (GIE).
Dans le présent chapitre est examinée la situation au regard de la TVA :
- d'une part, des coopératives agricoles (BOI-TVA-SECT-80-40-10) ;
- d'autre part, des divers autres groupements d'exploitants agricoles
(BOI-TVA-SECT-80-40-20). | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-80-40 | https://bofip.impots.gouv.fr/bofip/2227-PGP.html/identifiant=BOI-TVA-SECT-80-40-20120912 | 2012-09-12 00:00:00 | 4e0cd2c9a71eb631762e5ee27c24b689685765c3b25bf1946d86f4f27a26a56e | [
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] |
1
Aux termes de
l'article L247 du LPF, l'Administration peut
accorder sur la demande du contribuable :
1° des remises totales ou partielles d'impôts directs régulièrement établis, lorsque le
contribuable est dans l'impossibilité de payer par suite de gêne ou d'indigence ;
2° des remises totales ou partielles d'amendes fiscales ou de majorations d'impôts lorsque ces
pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent sont définitives ;
2° bis des remises totales ou partielles des frais de poursuites mentionnés à
l'article 1912 du CGI et des intérêts moratoires
prévus à l'article L209 du LPF ;
3° par voie de transaction, une atténuation d'amendes fiscales ou de majorations d'impôts
lorsque ces pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent ne sont pas définitives.
Les dispositions des 2° et 3° sont le cas échéant applicables s'agissant des sommes dues au
titre de l'intérêt de retard visé à l'article 1727 du
CGI.
10
Au regard des critères de droit commun, la remise ou la modération est un
abandon – pur et simple ou conditionnel – consenti par un créancier à son débiteur et portant sur tout ou partie de la créance. Le terme « remise » est seul employé lorsque
l'abandon consenti porte sur la totalité de la créance. Si cet abandon n'est que partiel, le terme « modération » est plus spécialement utilisé.
Conformément à la règle selon laquelle le contentieux tient le gracieux en l'état, la remise ou
la modération qui est un abandon unilatéral, ne peut normalement intervenir qu'autant que la créance fiscale est devenue définitive.
La remise ou la modération s'applique aux pénalités fiscales et également,
sous certaines conditions, aux impôts directs mais seulement pour des motifs de gêne ou d'indigence mettant les contribuables dans l'impossibilité de se libérer envers le Trésor.
En effet, le dernier alinéa de
l'article L247 du LPF dispose qu'aucune autorité publique ne peut accorder de remise totale ou partielle de droits
d'enregistrement, de taxe de publicité foncière, de droits de timbre, de taxes sur le chiffre d'affaires et de taxes assimilées à ces droits et taxes. Il n'est donc pas possible, en ces matières, de
prononcer en faveur des contribuables la remise ou une modération du principal des droits dont ils sont redevables.
20
La transaction, suivant la définition qu'en donne
l'article 2044 du code civil, est un contrat écrit par lequel les parties terminent une contestation née ou préviennent une
contestation à naître.
Elle suppose donc, contrairement à la remise ou modération qui constitue un acte unilatéral
d'abandon de créance, des concessions réciproques faites par le créancier et le débiteur sur leurs droits respectifs.
Compte tenu de sa nature propre, la transaction n'a de raison d'être que dans la mesure où
elle s'applique à une créance fiscale (impôt et pénalité ou pénalité seulement) contestée ou encore susceptible de contestation ; elle se justifie également dans les
cas où, en l'absence de toute possibilité de contestation de la créance fiscale devant le juge de l'impôt, elle a pour effet, soit de mettre fin à une action déjà entreprise devant les tribunaux
correctionnels en vue d'obtenir une condamnation à des sanctions fiscales, soit d'interdire l'engagement d'une telle action.
En droit fiscal, la transaction ne peut, en aucun cas, conduire à une atténuation de l'impôt
principal (droit, taxe, prélèvement, redevance, etc.), quelle que soit sa nature. Elle s'applique lorsque l'Administration consent au redevable une atténuation des pénalités prononcées ou simplement
encourues et, le cas échéant, renonce à porter l'affaire devant les tribunaux.
En contrepartie, le contribuable bénéficiaire de la transaction s'engage à verser au Trésor, à
titre de sanction, en sus des droits et des frais éventuellement exigibles, une somme fixée par le service, inférieure aux pénalités qu'il a encourues ou qui ont été prononcées contre lui et renonce à
toute procédure contentieuse – née ou à naître – visant les pénalités ou les droits qu'elles concernent.
En effet, conformément aux dispositions de
l'article L251 du LPF, après approbation par l'autorité compétente et exécution par le redevable, la transaction est
définitive tant en ce qui concerne les droits que les pénalités, et fait obstacle pour les deux parties – Administration et contribuable – à toute introduction ou reprise d'une procédure contentieuse.
30
Les décisions de la juridiction gracieuse ne peuvent, en principe, intervenir que sur demande
des contribuables.
La présentation d'une telle demande n'est pas exigée dans les cas où le service est autorisé à
accorder des transactions ou des remises ou modérations d'office (cf. BOI-CTX-GCX-20).
40
Les demandes de transaction, de remise ou modération sont soumises du point de vue de leur
présentation, de leur examen et de la décision qu'elles appellent à des règles précises. Ces règles, exposées sous le présent titre, touchent :
- à l'introduction des demandes gracieuses de transaction, modération ou remise présentées par
les contribuables (chapitre 1, cf. BOI-CTX-GCX-10-10) ;
- à l'objet des demandes gracieuses présentées par les contribuables (chapitre 2, cf.
BOI-CTX-GCX-10-20) ;
- à l'instruction des demandes gracieuses présentées par les contribuables (chapitre 3, cf.
BOI-CTX-GCX-10-30) ;
- aux décisions prises sur les demandes gracieuses (chapitre 4, cf.
BOI-CTX-GCX-10-40 ) ;
- aux voies de recours à l'encontre des décisions prises sur demandes gracieuses (chapitre 5,
cf. BOI-CTX-GCX-10-50).
50
Il est précisé que les règles définies dans le présent titre ne concernent pas les frais de
poursuites mentionnés à l'article 1912 du CGI et les intérêts moratoires prévus à
l'article L209 du LPF. | Bulletin officiel des finances publiques - impôts | BOI-CTX-GCX-10 | https://bofip.impots.gouv.fr/bofip/2254-PGP.html/identifiant=BOI-CTX-GCX-10-20120912 | 2012-09-12 00:00:00 | 5010f218544de9519f3ebf9f454e83a9c49f7cafddbb2048a6aadf04a304c119 | [
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] |
I. Principes
1
Les salariés qui n'ont pas opté pour le système des frais réels bénéficient
d'une déduction forfaitaire de 10 % pour frais professionnels (code général des impôts (CGI), art. 83, 3°-al. 2).
Cette déduction est pratiquée sur le total des rémunérations imposables diminué
des cotisations, contributions et intérêts mentionnés aux 1° à 2° quinquies de l'article 83 du CGI, à l'article 83 bis du
CGI et au I de l'article 154 quinquies du CGI.
Le montant de la déduction forfaitaire pour frais professionnels de 10 % ne peut
être inférieur, par personne, à un certain seuil (IV-C § 60) sans pouvoir excéder le montant brut des salaires.
Par ailleurs, la déduction forfaitaire de 10 % est plafonnée
(IV-D § 190).
Elle peut se cumuler avec l'exonération des allocations spéciales pour frais
d'emploi.
II. Champ d'application
10
La déduction forfaitaire de 10 % est applicable à tous les revenus taxés suivant
les règles relatives aux traitements et salaires.
Elle est pratiquée, en particulier, sur le montant :
- des allocations de chômage payées par le Pôle Emploi ;
- des indemnités journalières de maladie imposables, versées par les
organismes de sécurité sociale et de la mutualité sociale agricole ou pour leur compte ;
- de la fraction imposable des indemnités de licenciement et de départ à la
retraite ou en préretraite ;
- des soldes de non-activité versées aux officiers dégagés des cadres en
application de l'article L. 4138-11 du code de la défense à
l'article L. 4138-15 du code de la défense car cette rémunération n'a pas le caractère juridique d'une pension de retraite ;
- des rémunérations servies aux fonctionnaires placés en congé spécial
conformément aux dispositions de
l'ordonnance n° 62-91 du 26
janvier 1962 relative au congé spécial de certains fonctionnaires ou des divers textes réglementaires ayant le même objet ;
- des gains réalisés par des non-salariés, mais soumis au régime fiscal des
salaires en application d'une disposition législative expresse ;
- de la solde attribuée aux officiers généraux du cadre de réserve et âgés de
moins de soixante sept ans (BOI-RSA-CHAMP-10-30-10). En effet, cette solde, bien qu'assimilable à une pension de retraite quant aux conditions de son attribution et de sa
liquidation, doit, eu égard aux obligations que comporte sur le plan professionnel la fonction des intéressés, être regardée comme versée en contrepartie de l'exercice effectif d'une fonction.
20
En revanche, aucune déduction forfaitaire pour frais professionnels ne peut
être pratiquée :
- sur les pensions, retraites et rentes viagères
(CE, arrêt du 22 décembre 1965, n°
61405) ;
- sur les sommes perçues par les officiers ou sous-officiers, après leur
mise à la retraite (CE, arrêt du 23 décembre 1953, n° 99860).
Remarque : L'abattement de 10 % prévu au a du 5 de
l'article 158 du CGI qui est destiné à alléger la charge fiscale des contribuables titulaires de pensions, retraites ou rentes,
n'est pas représentatif de frais professionnels.
III. Frais couverts par la déduction forfaitaire de 10 %
30
La déduction forfaitaire de 10 % est représentative de tous les frais qui se
rapportent normalement à l'exercice de l'activité ou de la fonction pour laquelle le salarié est rémunéré.
Entrent notamment dans cette catégorie :
- les frais de déplacement du domicile au lieu de travail ;
- les frais de restauration sur le lieu de travail (dépenses supplémentaires
par rapport au coût des repas pris au domicile) ;
- les frais de documentation personnelle et de mise à jour des connaissances
nécessités par l'activité professionnelle.
IV. Calcul de la déduction forfaitaire
A. Base de la déduction
40
La déduction forfaitaire de 10 % est calculée sur le montant brut des
rémunérations imposables allouées en espèces ou en nature, diminué des cotisations, contributions et intérêts mentionnés aux 1° à 2° quinquies de
l'article 83 du CGI, à l'article 83 bis du CGI et
au I de l'article 154 quinquies du CGI.
B. Taux de la déduction
50
Le taux de la déduction forfaitaire est fixé, par le 3° de
l'article 83 du CGI, à 10 % de la base définie au IV-A § 40.
Ce taux ne peut être ni réduit ni augmenté, mais il existe un minimum de
déduction (IV-C § 60) qui couvre la déduction normale applicable. S'il apparaît insuffisant, le salarié peut opter pour le système des frais réels ; il doit alors
être en mesure de justifier du montant de ses dépenses.
En outre, la déduction forfaitaire de 10 % est limitée à un certain plafond
(IV-D § 190).
C. Montant minimal de la déduction forfaitaire
60
Le montant de la déduction forfaitaire de 10 % pour frais professionnels des
salariés ne peut être inférieur au minimum prévu par le 3° de l'article 83 du
CGI.
Ce minimum de déduction est révisé chaque année, le cas échéant, dans la même
proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Ce minimum figure au IV § 70 du
BOI-BAREME-000035.
70
Aux termes de
l'article
30 de la loi n°2018-1317 du 28 décembre 2018 de finances pour 2019, le minimum spécifique de déduction forfaitaire pour frais professionnels applicable aux personnes inscrites en tant que
demandeurs d'emploi depuis plus d'un an est supprimé à compter de l'imposition des revenus de l'année 2018.
1. Minimum de déduction
a. Bénéficiaires
80
Les dispositions du 3° de
l'article 83 du CGI (IV-C § 60) concernent tous les salariés, qu'ils travaillent à temps partiel ou à
temps complet. Il n'y a jamais lieu d'effectuer une réduction prorata temporis lorsque l'activité salariée n'est exercée qu'une partie de l'année ou à temps incomplet.
Le minimum de déduction s'applique séparément aux salaires perçus par chaque
membre du foyer fiscal désigné aux 1 et 3 de l'article 6 du CGI (contribuables, époux soumis à une imposition commune, enfants
âgés de moins de 18 ans, enfants infirmes, enfants majeurs ayant demandé le rattachement au foyer fiscal de leurs parents lorsqu'ils sont âgés de moins de 21 ans ou de moins de 25 ans s'ils sont
étudiants, personnes titulaires de la carte d'invalidité ou de la carte mobilité inclusion portant la mention "invalidité" (CMI - invalidité) prévue à
l'article L. 241-3 du code de l'action sociale et des familles vivant sous le toit du contribuable).
Remarque : Le minimum de déduction de droit commun s'applique
également aux rémunérations versées aux gérants et associés relevant de l'article 62 du CGI qui n'ont pas opté pour la déduction
des frais réels.
b. Champ d'application
90
La loi prévoit de manière expresse que le minimum de déduction ne peut excéder
le montant brut des traitements et salaires. La déduction doit donc être limitée en tout état de cause au total des traitements et salaires acquis par le contribuable, c'est-à-dire au montant des
rémunérations perçues après déduction des cotisations, contributions et intérêts (CGI, art. 83, 1° à 2° quinquies,
CGI, art. 83 bis et CGI, art. 154 quinquies,
I) majorées, le cas échéant, de la valeur des avantages en nature. Aucun déficit ne peut, dès lors, être constaté à ce titre.
100
Exemple : Soit un ménage de salariés ayant deux enfants à charge
:
- un fils âgé de 19 ans qui a demandé son rattachement au foyer de ses parents et
qui occupe un emploi salarié depuis le mois de novembre ;
- une fille mineure qui a reçu un salaire pendant le mois de décembre.
Les gains de l'année N se décomposent ainsi :
- mari : 100 000 € ;
- épouse (période du 1er janvier au 30 avril) : 4 000 € ;
- fils (période du 1er novembre au 31 décembre N) : 2 800 € ;
- fille (période du 1er décembre au 31 décembre N) : 300 €.
Le montant de la déduction forfaitaire de 10 % au titre de l'année N est de 426 €
(montant retenu pour les besoins de l'exemple).
Le revenu imposable, après déduction des frais professionnels, est égal à :
Mari
Épouse
Fils
Fille
Revenu déclaré
100 000 €
4 000 €
2 800 €
300 €
Déduction forfaitaire (10 % ou minimum de déduction)
10 000 €
426 €
426 €
426 € (limité à 300 €)
Revenu net de frais
90 000 €
3 574 €
2 374 €
0 €
(110 à 180)
D. Plafonnement de la déduction
190
Le deuxième alinéa du 3° de
l'article 83 du CGI prévoit que la déduction forfaitaire de 10 % pour la prise en compte des frais professionnels des salariés
est plafonnée.
Le plafond est revalorisé chaque année dans la même proportion que la limite
supérieure de la première tranche du barème de l'impôt sur le revenu. Ce plafond figure au IV § 70 du BOI-BAREME-000035.
1. Portée de la mesure
200
La limite s'applique pour la détermination du montant de la déduction
praticable sur toutes les sommes imposées selon le régime fiscal des traitements et salaires, y compris aux revenus déterminés suivant ce régime (sous certaines conditions) en application d'un texte
spécial (produits de droits d'auteurs perçus par les écrivains et compositeurs, profits tirés de l'exercice de leur activité par les agents généraux d'assurances et leurs sous-agents, gains réalisés
par les gérants non salariés des magasins à succursales multiples, etc.).
Remarque : La limite du montant de la déduction s'applique
également, aux rémunérations versées aux gérants et associés relevant de l'article 62 du CGI qui n'ont pas opté pour la déduction
des frais réels.
2. Application de la limite
a. Application distincte pour chaque membre du foyer fiscal
210
La limite s'applique :
- distinctement pour chacun des membres composant le foyer fiscal,
bénéficiaire de rémunérations imposables suivant le régime fiscal des traitements et salaires ;
- au montant de la déduction qui résulte de l'application du pourcentage de
10 % à l'ensemble des rémunérations perçues par chacun de ces membres.
b. Renonciation au régime de déduction forfaitaire des frais
220
Les contribuables concernés par le plafonnement de la déduction de 10 %
peuvent faire état du montant réel et justifié de leurs frais professionnels lorsqu'ils estiment que la déduction ainsi plafonnée est insuffisante pour couvrir l'ensemble de leurs dépenses
professionnelles. | Bulletin officiel des finances publiques - impôts | BOI-RSA-BASE-30-50-20 | https://bofip.impots.gouv.fr/bofip/2287-PGP.html/identifiant=BOI-RSA-BASE-30-50-20-20190301 | 2019-03-01 00:00:00 | 6098aa4ab1216db439a662bb156d939ca4c2345e511ed97432d86a63647e79fb | [
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] |
1
L'article 267
quater de l'annexe II au CGI prévoit que les personnes redevables de la TVA qui effectuent des opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de commission ou de
courtage portant sur les animaux vivants de boucherie et de charcuterie, sont astreintes au respect de trois séries d'obligations tenant :
- au marquage ou à l'identification des animaux ;
- à la tenue d'une comptabilité matières ;
- à la facturation des opérations réalisées.
Les personnes concernées sont :
- les exploitants agricoles redevables de la TVA, soit à titre obligatoire, soit sur option ;
- les négociants et commissionnaires en bestiaux qui effectuent des opérations d'importation,
d'acquisition intracommunautaire, de vente, de commission ou de courtage ;
- les professionnels de la viande soumis à la TVA qui effectuent des achats commerciaux
d'animaux vivants de boucherie et de charcuterie en vue d'en vendre la viande après l'abattage (chevillards, bouchers, charcutiers...), mais seulement en ce qui concerne la deuxième obligation
(comptabilité-matières des animaux vivants). Les personnes qui achètent des animaux en vue de leur consommation personnelle (intendance, assistance publique, « communautés » ...) ne sont pas
concernées.
10
Par ailleurs, la réglementation sanitaire relative à diverses prophylaxies collectives (lutte
contre la tuberculose bovine, prophylaxie de la brucellose bovine, ovine et caprine) comporte l'obligation d'identifier les bovins, caprins et ovins ou mixte et de détenir des certificats sanitaires.
Afin d'éviter que la juxtaposition de ces deux réglementations n'aboutisse à l'accomplissement
de formalités faisant double emploi, l'administration a admis que l'identification sanitaire vaut accomplissement de la première obligation fiscale rappelée ci-dessus.
20
Les
articles L 212-6 et suivants du
code rural et de la pêche maritime fixent les règles relatives à l'identification des animaux.
Ces règles sont précisées par des mesures d'application et commentaires établis par le
Ministère de l'Agriculture. Selon l'article 267 ter-2 de l'annexe II au CGI, l'identification ainsi prévue doit se
confondre avec l'identification fiscale.
I. Le marquage ou l'identification des animaux
30
Les animaux dont les exploitants agricoles redevables de la TVA et les négociants en bestiaux
ont la propriété ou la garde doivent avoir fait l'objet de mesures d'identification (CGI, annexe II, art. 267
quater-I).
A. Animaux concernés
40
Ce sont tous les animaux vivants équidés, bovidés, ovidés, suidés et caprins, dont le
redevable de la TVA est propriétaire ou dont il a la garde.
Cette obligation d'identification ne concerne pas les animaux qui sont déjà identifiés. Dans
ce cas, en effet, les animaux conservent la même identification, même lorsqu'ils changent de propriétaire ou de gardien. Dès lors, un redevable de la TVA qui acquiert des animaux identifiés n'a pas à
refaire l'opération d'identification pour son compte.
B. Système d'identification
50
Le ministère en charge de l'agriculture, après avoir instauré un système d'identification
permanente et généralisée (IPG) du cheptel bovin (dès 1981) a fait de même, à compter du 1er août 2005, pour les cheptels ovins, caprins et porcins.
De même, un système d'identification permanente a été mis en place pour les équidés à compter
du 1er janvier 2003.
Les dispositions relatives à l'identification permanente et généralisée sont codifiées dans le
code rural et de la pêche maritime :
- articles
D 212-17 à 23 pour les bovins ;
- articles
D 212-24 à 33 pour les ovins et les caprins ;
- articles
D 212-34 à 45 pour les
porcins ;
- articles
D 212-46 à 62 pour les équidés.
II. La tenue d'une comptabilité-matières
60
Cette obligation s'impose aux éleveurs redevables de la TVA, aux négociants en bestiaux et aux
professionnels de la viande.
L'article
267 quater I de l'annexe II au CGI prévoit que les caractéristiques de cette comptabilité sont fixées par l'administration.
L'administration n'exige cependant pas une présentation uniforme des comptabilités-matières,
dès lors qu'elles comportent les mentions indispensables suivantes :
70
Aux entrées :
- les descriptions des animaux, avec l'indication du numéro d'identification ;
- la nature de l'événement ou de l'opération motivant la prise en charge : naissance,
acquisition, réception ;
- le nom et l'adresse du fournisseur (ou du propriétaire en cas de garde) ;
- la date correspondante.
80
Aux sorties :
- la même description des animaux, étant précisé qu'il est admis que cette description n'a pas
été renouvelée lorsque l'opération de sortie est portée sur la même ligne que l'opération d'entrée ;
- la nature de l'événement ou de l'opération : perte, vente, livraison ;
- le nom et l'adresse du client (ou du propriétaire en cas de garde) ;
- la date correspondante.
90
Cette comptabilité-matières doit être tenue au jour le jour. Toutefois les naissances,
notamment de porcelets et d'agneaux, peuvent être inscrites dans un délai de quelques jours.
Elle doit comporter les résultats d'inventaires réels qui devront être effectués en nombre
d'animaux tous les mois pour les négociants et les exploitants agricoles ayant également une activité de négoce et tous les ans pour les exploitants agricoles.
100
Les exploitants agricoles ayant également une activité de négoce doivent tenir deux
comptabilités-matières : une relative à leurs activités agricoles d'élevage, une relative aux activités de négoce.
De même, il doit être tenu deux comptabilités-matières, lorsque l'exploitant agricole a des
animaux en garde (pris en pension, par exemple) : l'une concernant les animaux dont il est propriétaire, l'autre concernant les animaux dont il a la garde.
Enfin, des registres distincts de comptabilité peuvent être affectés aux différentes espèces
d'animaux.
III. La délivrance de factures ou de comptes rendus d'opérations de commission
110
Outre les mentions habituelles, ces documents doivent comporter :
- la dénomination précise des animaux vendus, notamment :
l'espèce,
le numéro d'identification ;
- la qualité de non-assujetti de l'acheteur, lorsque la vente, en raison même de cette
qualité, est imposable au taux particulier de 2,10 %.
IV. Le registre des bovins
120
En vue de permettre l'application de toute réglementation se rapportant au contrôle
zootechnique, sanitaire ou fiscal des animaux de l'espèce bovine, l'établissement et la tenue du registre des bovins doivent être réalisés conformément aux dispositions de
l'arrêté du 30 mai 1997
du ministre de l'alimentation,
de l'agriculture et de la pêche relatif au registre des bovins prévu par le décret n°
95-276 du 9 mars 1995
relatif à l'identification permanente et généralisée du cheptel bovin.
Tout propriétaire ou détenteur de bovin doit tenir et mettre à jour un registre des bovins.
Tous les bovins qu'il détient doivent figurer sur ce registre. Après avoir dressé l'inventaire du cheptel bovin présent, le propriétaire ou détenteur assure de façon permanente l'enregistrement sur le
registre des bovins de toutes les naissances, toutes les morts et tous les mouvements d'animaux, au jour le jour, quelle que soit la durée de leur détention.
Les personnes redevables de la TVA qui réalisent les opérations visées à
l'article 267 quater de l'annexe II au CGI et portant sur les bovins vivants tiennent à jour un registre des
entrées et des sorties précisant la date de chaque opération, les noms et adresse des fournisseurs et des clients et le numéro national d'identification de chacun des animaux concernés. Par dérogation
à l'obligation d'enregistrement des numéros individuels des animaux, le registre peut faire référence aux factures ou documents en tenant lieu correspondant aux mouvements, annexés au registre et
comportant le numéro national d'identification de chacun des animaux concernés.
Le registre devra être présenté à toute réquisition des services des administrations
départementales compétentes.
V. La base de données nationale d'identification
130
L'arrêté du 18 mai 2010 du
Ministère de l'alimentation, de l'agriculture et de la pêche relatif à la base de données nationale d'identification des animaux de rente dont l'identification est obligatoire a créé en son
article 1, un fichier constitué au ministère en charge de l'agriculture afin de centraliser les informations suivantes pour les animaux des espèces bovine, ovine, caprine, porcine et les volailles :
- informations relatives aux détenteurs d'animaux ;
- informations relatives aux exploitations ainsi que, pour l'espèce porcine et les volailles,
les sites d'élevage ;
- informations relatives aux animaux qui y sont élevés ou détenus ainsi qu'à leurs mouvements
;
- le cas échéant, informations relatives à l'identification des animaux et à leur filiation
éventuelle ;
- informations relatives aux documents officiels délivrés pour l'identification des animaux et
l'immatriculation des exploitations.
La base de données nationale constitue la base de référence des informations à utiliser pour
l'édition, la réédition ou la duplication du passeport d'un bovin
(arrêté du 18 mai 2010 du
Ministère de l'alimentation, de l'agriculture et de la pêche relatif à la base de données nationale d'identification des animaux de rente, article 2).
La Direction générale des finances publiques peut être destinataire de tout ou partie des
données listées dans cette base, dans les conditions et selon les procédures règlementaires définies pour l'accès des services fiscaux aux documents à caractère nominatif
(arrêté du 18 mai 2010 du
Ministère de l'alimentation, de l'agriculture et de la pêche relatif à la base de données nationale d'identification des animaux de rente, article 5-4).
VI. Sanctions
140
Les infractions aux obligations sont constatées, poursuivies et sanctionnées comme en matière
de contributions indirectes (cf. BOI-CF-INF-30-10-I-B-1 et CGI, article
1791) | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-80-30-50-20 | https://bofip.impots.gouv.fr/bofip/232-PGP.html/identifiant=BOI-TVA-SECT-80-30-50-20-20120912 | 2012-09-12 00:00:00 | 74462d72ce4d6052df3965c80c7468a096639b6c353b3e3d4fe9292a9ea6dba7 | [
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1
La
loi n°2006-728 du 23
juin 2006 portant réforme des successions et libéralités a modifié l'article 896 du code civil qui prohibait les substitutions et
prévoyait la nullité de toute disposition par laquelle le donataire, l'héritier institué ou le légataire est chargé de conserver et de rendre à un tiers. En outre, elle consacre la pratique des
libéralités résiduelles, reprenant pour ces dernières les solutions jurisprudentielles.
I. Dispositifs civils
A. Les libéralités graduelles
10
L'article 1048 du code civil
définit la libéralité graduelle comme l'opération par laquelle un disposant donne ou lègue des biens ou des droits, à charge pour le donataire ou le légataire de les conserver et de les transmettre à
son décès à un second gratifié désigné dans l'acte.
20
En application des dispositions de
l'article 1049 du code civil, « la libéralité ainsi consentie ne peut produire son effet que sur des biens ou des droits identifiables à la
date de la transmission et subsistant en nature au décès du grevé. Lorsqu'elle porte sur des valeurs mobilières, la libéralité produit également son effet, en cas d'aliénation, sur les valeurs
mobilières qui y ont été subrogées. Lorsqu'elle concerne un immeuble, la charge grevant la libéralité est soumise à publicité ».
30
Les droits du second gratifié s'ouvrent au décès du grevé qui est propriétaire des biens objet
de la libéralité.
40
En outre, l'article 1051 du code
civil dispose que « le second gratifié est réputé tenir ses droits de l'auteur de la libéralité ».
B. Les libéralités résiduelles
50
L'article 1057 du code civil
précise que la libéralité résiduelle est une opération par laquelle un disposant prévoit dans une donation ou un testament qu'une personne est appelée à recueillir ce qui subsistera du don ou du legs
fait à un premier gratifié, à la mort de celui-ci. Ainsi, comme le précise l'article 1058 du code civil, la libéralité résiduelle n'oblige
pas le premier gratifié à conserver les biens reçus, mais uniquement à transmettre les biens subsistants.
60
Par ailleurs, il est précisé que les dispositions de
l'article 1049 du code
civil et de l'article 1051 du code civil s'appliquent aux libéralités
résiduelles.
II. Incidences fiscales des libéralités graduelles et des libéralités résiduelles
70
L'article 784 C du
CGI issu de l'article 54 de la loi de finances rectificative pour 2006 précise le régime fiscal, identique, applicable aux libéralités graduelles et résiduelles. Cet article reprend la doctrine
administrative relative au legs « de residuo » (cf. BOI-ENR-DMTG-10-10-10-10 §200), en l'étendant à toutes les libéralités graduelles et résiduelles.
80
En conséquence, en présence de libéralités graduelles ou résiduelles telles que prévues aux
articles précités du code civil, le légataire ou le donataire institué en premier est redevable des droits de mutation à titre gratuit sur l'actif transmis dans les conditions de droit commun. Le
légataire ou donataire institué en second n'est redevable d'aucun droit lors de la première mutation.
90
Au décès du premier légataire ou donataire, l'actif transmis est taxé d'après le degré de
parenté existant entre le testateur ou le donateur et le second légataire ou donataire. Le régime fiscal applicable et la valeur imposable des biens transmis au second légataire ou donataire sont
déterminés en se plaçant à la date du décès du premier gratifié. Les droits acquittés par le premier légataire ou donataire sont imputés sur les droits dus sur les mêmes biens par le second légataire
ou donataire. Cette imputation est également admise lorsque les droits dus sur la première transmission ont été pris en charge par le donateur.
100
Exemple 1 : Libéralité graduelle
Par donation en date du 1er janvier 2007, M. B (60 ans) transmet à Jean, son fils
aîné, un immeuble d'une valeur de 500 000 €.
Il est précisé dans l'acte de donation qu'au décès de ce fils, cet immeuble reviendra à
Bernadette, sa fille cadette.
1°) Taxation de la donation consentie par M. B à Jean
Part taxable = 500 000 €
Abattement applicable = 50 000 €
Reste taxable = 450 000 €
Droits dus = 88 300 €
Application de la réduction de droits de 50 %, M. B étant âgé de 60 ans
Reste dû = 44 150 €
2°) Taxation de la transmission à Bernadette réalisée le 1er avril 2011, suite au
décès de Jean
Bernadette est réputée recevoir l'immeuble de son père et non de son frère. Cet immeuble ayant
pris de la valeur, celui-ci vaut 750 000 €.
Part taxable = 750 000 €
Abattement applicable = 159 325 €
Reste taxable = 590 675 €
Droits dus = 120 164 €
Application de la réduction de droits de 30 %, M. B étant âgé de plus de 70 et moins de 80 ans au
moment de la seconde mutation.
Droits dus = 84 115 €
Imputation des droits payés lors de la 1ère transmission à titre gratuit : 84 115 –
44 150 = 39 965 €
En conséquence, Bernadette doit régler 39 965 € de droits.
110
Dans le cas d'une libéralité résiduelle, pour déterminer le montant des droits imputables lors
la seconde mutation, il y a lieu de liquider à nouveau les droits dus lors de la première libéralité sur une base réduite, en fonction du reliquat existant au jour de la seconde libéralité.
120
Exemple 2 : Libéralité résiduelle
Par donation en date du 1er janvier 2007, M. C (65 ans) transmet à son fils Paul en
pleine propriété trois appartements (A, B, C) d'une valeur respective de 140 000 €, 220 000 € et 240 000 €.
Il est précisé dans l'acte de donation qu'au décès de Paul, ces biens reviendront à sa sœur
Marie.
1°) Taxation de la donation consentie par M. C à Paul.
Part taxable = 600 000 €
Abattement applicable = 50 000 €
Reste taxable = 550 000 €
Droits dus = 111 300 €
Application de la réduction de droits de 50 %, M. C étant âgé de moins de 70 ans.
Reste dû = 55 650 €
2°) 1er avril 2011, taxation de la transmission à Marie suite au décès de Paul.
Sur les 3 appartements donnés le 1er janvier 2007, l'appartement A d'une valeur de
140 000 € a été cédé par Paul en mai 2009.
La valeur vénale des deux autres appartements a augmenté : B = 250 000 € et C = 270 000 €.
Pour déterminer le montant des droits payés lors de la première donation et imputable lors de la
seconde transmission, il y a lieu de liquider à nouveau les droits dus initialement sur une base réduite du reliquat transmis lors de la seconde mutation.
Il est précisé que M. C est décédé en 2008.
A ) Nouvelle liquidation des droits dus sur la première transmission
Part taxable = 140 000 €
Abattement applicable = 50 000 €
Reste taxable = 90 000 €
Droits dus = 16 300 €
Application de la réduction de droits de 50 % en fonction de l'âge du donateur
Droits dus = 8 150 €
Le montant des droits payés en janvier 2007 s'élevait à 55 650 €. Le montant des droits pouvant
être imputés est donc de 47 500 € (55 650 – 8 150).
B ) Liquidation de la seconde transmission (en 2011)
Part taxable = 520 000 €
Abattement applicable = 159 325 €
Reste taxable = 360 675 €
Droits dus = 70 330 €
Pas de réduction de droits applicables, M. C étant décédé au jour de la seconde mutation.
Imputation des droits payés lors de la 1ère transmission à titre gratuit : 70 330 € - 47 500 € =
22 830 €
Montant des droits dus sur la seconde transmission = 22 830 €.
130
En cas de décès du donateur avant celui du premier gratifié, lors de la seconde transmission,
il est admis que l'abattement applicable demeure celui existant en cas de mutation à titre gratuit entre vifs. Ainsi, par exemple, en cas de décès du grand-père donateur, lorsque le second gratifié
est un petit-enfant, ce dernier bénéficiera de l'abattement prévu à l'article 790 B du CGI et non de celui prévu au
IV de l'article 788 du CGI.
140
Lors de la seconde transmission, soit un nouvel acte est établi pour constater la réalisation
de la condition, soit, s'il n'est pas dressé d'acte, il est admis que les parties présentent à l'enregistrement l'acte initial complété d'une mention indiquant la date de la seconde transmission.
Il est rappelé que le
troisième
alinéa
de l'article 752 du CGI prévoit que la présomption de propriété prévue à l'alinéa premier n'est pas appliquée aux biens ayant fait l'objet d'une libéralité graduelle ou résiduelle. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTG-10-20-50-10 | https://bofip.impots.gouv.fr/bofip/2332-PGP.html/identifiant=BOI-ENR-DMTG-10-20-50-10-20120912 | 2012-09-12 00:00:00 | f174287fb19abe3e855d14e5f5be1e7c2739504b2379a80bb7c030a16dceb255 | [
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] |
1
Afin d'améliorer la sécurité juridique des contribuables,
l'article L. 21 B du livre des procédures fiscales (LPF) ouvre la faculté aux contribuables de demander le contrôle des
déclarations de succession et des actes de mutation à titre gratuit entre vifs, ouvertes ou consentis depuis le 1er janvier 2009, auxquels ils sont parties.
En contrepartie, l'administration ne peut plus proposer de rehaussement d'imposition
relativement à cette déclaration ou cet acte, postérieurement au délai d'un an suivant la date de la demande de contrôle. Cette garantie s'applique sous réserve de l'exhaustivité et de la sincérité de
la déclaration ou de l'acte objet de la demande de contrôle et sous réserve d'éventuelles prorogations du délai d'un an.
I. Conditions d'application du dispositif
A. Conditions tenant à la déclaration ou à l'acte dont le contrôle est demandé
1. Nature de la déclaration ou de l'acte objet de la demande de contrôle
10
Le contrôle à la demande défini à
l'article L. 21 B du LPF concerne les déclarations de succession et les actes de mutation à titre gratuit entre vifs
c'est-à-dire, pour ces derniers, les actes de donation et les actes de donation-partage.
20
Les déclarations de dons manuels et les actes portant changement de régime matrimonial n'entrent
pas dans le champ d'application de la mesure.
2. Déclarations ou actes présentés spontanément à l'enregistrement
30
Seuls les actes et déclarations spontanément présentés à l'enregistrement peuvent valablement
faire l'objet d'une demande de contrôle.
Sont considérés comme présentés spontanément à l'enregistrement les actes et déclarations qui
y sont présentés avant la réception de la mise en demeure mentionnée à l'article L. 67 du LPF. Les déclarations et actes
déposés après l'envoi d'une simple lettre amiable de demande de dépôt sont considérés comme présentés spontanément à l'enregistrement dans le cadre du présent dispositif.
Remarque : Le bénéfice de la garantie offerte par
l'article L. 21 B du LPF peut être sollicité à propos d'une déclaration de succession enregistrée alors même qu'il
n'existe pas d'obligation déclarative pour le déposant (par exemple, ayants cause en ligne directe dispensé d'obligation déclarative en application du 1° du I de
l'article 800 du code général des impôts (CGI) lorsque l'actif brut successoral est inférieur à 50 000 € et que ces personnes
n'ont pas bénéficié antérieurement de la part du défunt d'une donation ou d'un don manuel non enregistré ou non déclaré).
3. Paiement préalable des droits et taxes
40
Seuls les actes et déclarations enregistrés pour lesquels les droits ont été intégralement
payés peuvent valablement faire l'objet d'un contrôle à la demande. Il est rappelé à ce titre que le paiement intégral des droits peut être constitué par un ou plusieurs versements comptant et/ou par
l'acceptation d'une demande régulière de crédit de paiement (paiement fractionné et/ou différé).
Le contrôle à la demande est réservé aux déclarations et actes pour lesquels les droits et
taxes ont été payés spontanément, c'est-à-dire avant la réception d'un avis de mise en recouvrement ou d'une mise en demeure.
B. Conditions tenant aux personnes pouvant valablement effectuer une demande de contrôle
50
Les signataires de la déclaration de succession visée à
l'article 800 du CGI et les donataires mentionnés dans un acte de mutation à titre gratuit entre vifs peuvent demander à
l'administration de contrôler la déclaration dont ils sont signataires ou l'acte auquel ils sont parties.
60
Le donateur ne dispose pas de cette faculté.
70
La demande de contrôle est valablement effectuée par le ou les bénéficiaires d'au moins un
tiers de l'actif net déclaré et transmis lors de la mutation.
Il peut s'agir de l'un des héritiers, légataires ou donataires, lorsqu'il remplit à lui seul
la condition de bénéficier d'au moins un tiers de l'actif net déclaré et transmis, ou de plusieurs d'entre eux satisfaisant ensemble à cette condition.
La condition relative au tiers de l'actif net déclaré et transmis lors de la mutation est
satisfaite lorsque le ou les demandeurs sont attributaires de cette fraction au vu de la déclaration qu'ils ont souscrite ou de l'acte qu'ils ont déposé, appréciée en valeur déclarée et transmise.
80
La valeur de l'actif net transmis est déterminée à partir des éléments portés à la
connaissance de l'administration dans la déclaration ou dans l'acte concerné, déduction faite du passif ou de la charge déclaré afférent à l'actif brut déclaré et transmis. Les déclarations
d'assurance vie dont les bénéficiaires sont désignés ne sauraient être prises en compte, puisqu'elles n'entrent pas dans la succession du défunt.
La part transmise à chacun des héritiers ou légataires est déterminée par l'application des
règles de dévolution légale ou par l'expression de la volonté du donateur ou du défunt dans son testament lorsqu'il existe.
Exemple : Monsieur L. décède le 18 janvier N avec pour héritiers ses trois
enfants. Il n'a pas fait de testament.
L'actif net déclaré et transmis s'élève à 900 000 €.
Chacun des enfants hérite du tiers de la succession. Chacun remplit à lui seul la condition du
tiers de l'actif net déclaré et transmis et peut donc solliciter un contrôle de la déclaration de succession.
C. Conditions tenant à la demande de contrôle
1. Date de la demande de contrôle
90
La demande de contrôle doit être déposée au plus tard dans les trois mois qui suivent la date
de l'enregistrement de l'acte ou de la déclaration.
Ce délai de trois mois se calcule de quantième à quantième.
Son point de départ est constitué par la date d'exécution de la formalité de l'enregistrement
et son point d'arrivée se situe le jour portant le même quantième du troisième mois qui suit.
Lorsque l'échéance du délai est un samedi, un dimanche ou un jour férié, le délai est prorogé
jusqu'au premier jour ouvrable suivant. Lorsque le quantième du mois du point de départ n'a pas d'équivalent dans le mois d'arrivée, le point d'arrivée est fixé au premier jour du mois qui suit.
100
La demande de contrôle peut être déposée concomitamment à la présentation de l'acte ou de la
déclaration à l'enregistrement. Elle ne peut pas l'être avant.
2. Forme de la demande de contrôle
110
La demande est formalisée par écrit. Elle doit mentionner expressément que le ou les
héritiers, donataires ou légataires sollicitent un contrôle de la part des services de l'administration fiscale.
La demande est signée par le(s) demandeur(s) héritier(s), donataire(s) ou légataire(s).
En outre, afin d'en identifier l'objet et d'en contrôler la validité, la demande de contrôle
doit comporter certains éléments selon qu'il s'agit d'une déclaration de succession ou d'un acte de mutation à titre gratuit entre vifs.
a. Demande de contrôle d'une déclaration de succession
112
La demande doit comporter :
- la désignation de la nature de la déclaration (déclaration de succession) ;
- le nom du défunt ;
- le lieu et date du décès ;
- le lieu, date et numéro d'enregistrement de la déclaration ;
- l'état civil, la qualité et la signature de chacun des demandeurs.
b. Demande de contrôle d'un acte de mutation à titre gratuit entre vifs :
117
La demande doit comporter :
- la désignation de la nature de l'acte : acte de donation ou de donation-partage ;
- le nom du ou des donateurs ;
- le nom du ou des donataires ;
- le lieu et date de la signature de l'acte ;
- le lieu, date et numéro d'enregistrement de l'acte ;
- l'état civil, qualité et signature de chacun des demandeurs.
Remarque : Lorsque la demande de contrôle est déposée à l'appui de l'acte ou de
la déclaration en cause, le service de l'enregistrement se charge de reporter les références de l'enregistrement sur la demande de contrôle.
120
Des modèles d'imprimés de demande de contrôle sont proposés en annexes
(BOI-LETTRE-000109 : modèle de demande de contrôle d'une déclaration de succession et BOI-LETTRE-000110 : modèle de demande ce contrôle d'un
acte de mutation entre vifs).
3. Lieu de dépôt de la demande de contrôle
130
La demande de contrôle d'une déclaration de succession ou d'un acte de mutation à titre
gratuit entre vifs est adressée au service des impôts auprès duquel la déclaration ou l'acte en cause a été déposé pour l'exécution de la formalité : Service des impôts des entreprises (SIE) - pôle
enregistrement du domicile du défunt si la demande porte sur une déclaration de succession, ou SIE - pôle enregistrement du domicile du notaire rédacteur si la demande porte sur un acte de donation.
4. Irrecevabilité de la demande de contrôle
140
En cas d'irrecevabilité de la demande de contrôle, l'administration informe le ou les
contribuables demandeurs du ou des motifs d'irrecevabilité.
Un modèle de lettre d'information sur l'absence de validité de la demande de contrôle est
proposée en annexe (BOI-LETTRE-000111 : lettre d'information sur l'absence de validité de la demande déposée en application de
l'article L. 21 B du LPF).
II. Portée de la garantie attachée au contrôle à la demande
A. Personnes bénéficiaires de la garantie
150
Une demande de contrôle valablement présentée à l'administration crée une nouvelle garantie au profit des contribuables
en limitant à un an la possibilité pour l'administration de proposer des rectifications s'agissant des impôts et taxes assis sur les éléments déclarés dans l'acte ou la déclaration objet de la demande
de contrôle.
160
L'ensemble des signataires d'une déclaration de succession prévue à
l'article 800 du CGI et des donataires mentionnés dans un acte de mutation à titre gratuit entre vifs dont le contrôle est
demandé bénéficient de cette garantie, qu'ils aient ou non demandé eux-mêmes le contrôle de la déclaration ou de l'acte.
B. Nature de la garantie
1. Principe de la réduction du délai pour adresser une proposition de rectification
170
Lorsque les conditions de recevabilité de la demande sont réunies, l'administration ne peut
plus procéder à un rehaussement d'imposition après le délai d'un an suivant la date de réception de la demande de contrôle.
Dès lors, le service procède au contrôle et adresse l'(es) éventuelle(s) proposition(s) de
rectification aux contribuables dans le délai d'un an à compter de la date de réception de la demande de contrôle qui répond aux conditions de recevabilité.
Passé ce délai, aucune proposition de rectification relative à cet acte ou cette déclaration
ne pourra être valablement adressée aux contribuables concernés.
180
Les modalités de calcul du délai d'un an sont les suivantes.
Le point de départ de ce délai de reprise réduit à un an est constitué par :
- la date de l'enregistrement de la déclaration ou de l'acte dont le contrôle est demandé en
application de l'article L. 21 B du LPF, lorsque la demande de contrôle est déposée lors de la présentation de la
déclaration ou de l'acte à la formalité de l'enregistrement ;
- ou la date de réception par l'administration de la demande de contrôle présentant toutes les
conditions de validité, lorsque celle-ci est postérieure à l'enregistrement de la déclaration ou de l'acte dont le contrôle est demandé, étant rappelé que cette demande doit être déposée au plus tard
dans les trois mois qui suivent la date de l'enregistrement de l'acte ou de la déclaration concerné (I-C § 90 et suivants).
190
Le délai d'un an se décompte de quantième à quantième en comptant le jour de son terme mais
non le jour de son départ. Le délai n'est pas prorogé au premier jour ouvrable suivant la date d'échéance si celle-ci correspond à un dimanche ou à un jour férié.
Exemple 1 : Déclaration de succession présentée à l'enregistrement le 3 juillet
N accompagnée d'une demande de contrôle recevable.
Enregistrement de cette déclaration le 10 juillet N.
Le point de départ du délai d'un an visé à
l'article L. 21 B du LPF est le 10 juillet N, date de l'enregistrement de la déclaration. Son terme est le 11 juillet N+1
alors même que ce jour est un dimanche.
Exemple 2 : Déclaration de succession présentée à l'enregistrement le 10 juillet
N, accompagnée d'une demande de contrôle non signée. Enregistrement de cette déclaration le 20 juillet N. La garantie du contrôle à la demande n'est pas ouverte à cette date puisque la demande n'est
pas valide en la forme.
Une nouvelle demande de contrôle, remplissant cette fois les conditions de validité, arrive au
service le 15 octobre N. Le point de départ du délai d'un an visé à l'article L. 21 B du LPF est le 15 octobre N, date de réception par le service de la demande de contrôle satisfaisant aux conditions
de validité. Le terme du délai de reprise est le 16 octobre N+1.
2. Exceptions emportant prorogation du délai d'un an pour adresser une proposition de rectification
200
Le principe de la garantie du délai d'un an comprend plusieurs exceptions permettant de
proroger celui-ci dans certains cas.
a. Prorogation de délai en cas de réponse tardive des contribuables
210
La garantie offerte par
l'article L. 21 B du LPF est la contrepartie de la demande de contrôle de la part du contribuable et de sa coopération au
contrôle demandé.
Aussi, le délai d'un an est prorogé, le cas échéant, du temps mis par le contribuable à
répondre aux demandes de renseignements, justifications ou éclaircissement de l'administration, pour la seule partie excédant le délai de réponse accordé au contribuable par le service en application
de l'article L. 11 du LPF, ce dernier ne pouvant pas être inférieur à trente jours.
Lorsque les demandes de renseignements, de justifications ou d'éclaircissements, adressées aux
contribuables dans le cadre du contrôle sur pièces de la déclaration ou de l'acte dont le contrôle est demandé, reçoivent des réponses de leur part dans un délai supérieur à celui qui leur a été
accordé par l'administration, le délai d'un an est donc prorogé de ce délai supplémentaire à l'égard de l'ensemble des parties à la succession.
220
Les prorogations de délai en cas de réponse tardive de la part des contribuables se cumulent
entre elles mais n'ont toutefois pas pour conséquence d'allonger le délai de reprise prévu à l'article L. 180 du LPF.
Exemple : La demande de contrôle a été déposée en même temps que la déclaration
de succession au service des impôts et satisfait à toutes les conditions de validité. La déclaration de succession est enregistrée le 10 juin N.
Le point de départ du délai d'un an pour notifier des rehaussements est constitué par la date de
l'enregistrement de la déclaration de succession, soit le 10 juin N, et le terme de ce délai est en principe le 11 juin N+1.
Le 22 septembre N, une demande de renseignements relative à l'évaluation de titres non cotés
déclarés dans l'actif successoral est adressée à l'un des héritiers. Un délai de deux mois lui est accordé pour répondre. Celui-ci ne répond que dix jours après l'échéance de ce délai de deux mois.
Le terme du délai d'un an ouvert à l'administration pour procéder à d'éventuels rehaussements de
la déclaration déposée est prorogé de dix jours. Il n'est donc plus fixé au 11 juin N+1 mais au 21 juin N+1.
b. Prorogation de délai en cas de mise en œuvre de l'assistance administrative internationale
230
Le délai d'un an est prorogé du délai nécessaire à l'administration pour recevoir les
renseignements demandés aux autorités étrangères dans le cadre de la mise en œuvre de l'assistance administrative internationale, lorsque des biens situés à l'étranger figurent sur l'acte ou la
déclaration objet du contrôle à la demande.
Remarque : Lorsque les biens situés à l'étranger ne figurent pas sur la
déclaration ou l'acte objet de la demande de contrôle, il s'agit d'une omission de biens et la garantie prévue par l'article
L. 21 B du LPF ne trouve pas à s'appliquer (II-C-2-a § 310).
240
La computation de la prorogation de délai en cas de mise en œuvre de l'assistance
administrative internationale se calcule selon les modalités suivantes :
- le point de départ est la date d'envoi de la demande par l'administration française à
l'administration étrangère ;
- le point d'arrivée est la date de réception par l'administration française de la réponse
fournie par l'autorité étrangère.
250
En cas de pluralité de demandes, la durée de prorogation est égale au délai de réponse le
plus long. Il n'y a pas de cumul entre les différents délais de réponse des administrations étrangères.
260
Le délai d'un an attaché au contrôle à la demande, lorsqu'il est prorogé à la suite de la
mise en œuvre de l'assistance administrative internationale, ne peut toutefois excéder le délai de reprise fixé à
l'article L. 188 A du LPF, soit un délai de reprise expirant au plus tard à la fin de la troisième année qui suit
celle au titre de laquelle le délai initial de reprise est écoulé.
c. Articulation des prorogations de délai de nature différente
270
Les prorogations de délais de nature différente ne se cumulent pas entre elles. En cas de
prorogations de délais de natures différentes, le délai d'un an est prorogé de celui afférent à la nature de prorogation entraînant le délai de prorogation le plus long.
Exemple : Une première demande de renseignement est adressée au contribuable
lui offrant un délai de réponse de deux mois. Ce délai de réponse est dépassé de trente jours. Une deuxième demande de renseignements est adressée au contribuable lui offrant un délai de réponse de
trente jours. Ce délai de réponse est dépassé de trente jours.
Suite à une demande d'assistance administrative internationale, la réponse de l'autorité
étrangère est reçue à l'issue d'un délai de cent vingt jours.
Le cumul des prorogations pour absence de réponse dans les délais par le contribuable est de
soixante jours. Elle est inférieure à la prorogation de délai résultant de la mise en œuvre de l'assistance administrative internationale. C'est donc uniquement cette dernière période, soit cent vingt
jours, qui est retenue au titre de la prorogation du délai de reprise d'un an.
C. Étendue de la garantie
1. Principe : garantie sur l'ensemble de l'acte ou de la déclaration
280
La garantie attachée à la demande de contrôle prévue à
l'article L. 21 B du LPF est une garantie globale. Elle s'applique à l'ensemble de la déclaration de succession ou de
l'acte de donation objet de la demande.
Ainsi, alors même que la demande de contrôle ne viserait, par exemple, que l'évaluation d'un
appartement figurant dans un acte de donation-partage, la réduction à un an du délai de reprise concernerait l'acte de donation-partage dans son ensemble.
Il existe toutefois des exceptions à ce principe de garantie globale, prévues par le III de
l'article L. 21 B du LPF (II-C-2-b et c § 320 à 340).
2. Exclusions de garantie
290
La garantie du délai d'un an est une mesure de sécurisation juridique des contribuables,
particulièrement favorable par rapport aux dispositions de droit commun applicables en la matière. A ce titre, elle est réservée aux déclarations ou actes sincères et aux seuls éléments déclarés. De
même cette garantie ne trouve à s'appliquer que dans la mesure où l'administration fiscale peut matériellement exercer son contrôle.
300
Cette garantie ne s'applique pas dans les situations visées au III de
l'article L. 21 B du LPF.
Ainsi, nonobstant l'existence d'une demande de contrôle présentant toutes les conditions de
validité, l'administration peut procéder à des rectifications au-delà du délai d'un an lorsque les rehaussements portent sur :
- une omission de biens, droits, valeurs ou donations antérieures qui auraient dû figurer
sur l'acte ou la déclaration ;
- la remise en cause d'une exonération ou d'un régime de taxation favorable pour non-respect
d'un engagement ou d'une condition auxquels l'application de cette exonération ou de ce régime est subordonnée ;
- la démonstration d'un abus de droit fiscal prévu à
l'article L. 64 du LPF.
Remarque : L'exclusion de la garantie n'est pas générale, elle ne s'étend pas
à l'acte ou à la déclaration dans son ensemble. Ainsi par exemple, lorsqu'une demande de contrôle présentant toutes les conditions de validité a été faite pour la déclaration de succession concernée,
le service de contrôle peut valablement réintégrer, dans le délai de reprise de six ans, la valeur d'un bien omis à l'actif successoral, de ce fait exclu de la garantie, mais n'a, en revanche, pas la
faculté de rehausser la valeur d'un bien figurant dans cette même déclaration au-delà du délai d'un an.
a. Omission de la mention de biens, droits, valeurs ou donations antérieures qui auraient dû figurer sur la déclaration ou
l'acte
310
La garantie offerte aux contribuables par
l'article L. 21 B du LPF porte sur les seuls éléments mentionnés sur l'acte ou la déclaration.
L'administration peut donc réintégrer, y compris lorsque le contrôle de l'acte ou de la
déclaration concerné a été demandé, d'éventuelles omissions de biens, droits, valeurs ou donations antérieures dans le délai de reprise de six ans, à moins que l'exigibilité des droits et taxes ait
été suffisamment révélée par la déclaration ou l'acte sans qu'il soit nécessaire de procéder à des recherches extérieures.
b. Non-respect d'un engagement ou d'une condition prévus pour bénéficier d'une exonération ou d'un régime de taxation
favorable
320
Des régimes de faveur sont prévus en matière de mutation à titre gratuit (par exemple,
engagements collectifs de conservation d'entreprises, sous forme individuelle ou sociétaire, dits « pactes Dutreil », prévus à
l'article 787 B du CGI et à l'article 787 C du CGI
).
Remarque : Un tableau recensant les régimes de faveur concernés est présenté
en annexe (BOI-ANNX-000276 : Tableau recensant les régimes de faveur exclus de la garantie de
l'article L. 21 B du LPF).
Ces régimes de faveur consistent à accorder aux contribuables une exonération de droits de
mutation à titre gratuit ou encore une taxation réduite, sous réserve du respect d'une ou plusieurs conditions s'échelonnant dans le temps. La taxation favorable est accordée dès l'origine mais
l'administration peut la remettre en cause si les conditions ne sont pas respectées par la suite.
330
Les régimes de faveur sont exclus de la garantie de l'article L. 21 B du LPF dans la mesure
où le contrôle du respect des conditions auxquelles est subordonnée leur application ne peut, par construction, intervenir qu'à l'issue de la période au cours de laquelle ces conditions doivent être
respectées.
c. Abus de droit fiscal au sens de l'article L. 64 du LPF
340
La garantie attachée au contrôle à la demande ne peut être invoquée par les contribuables
vis-à-vis desquels la procédure d'abus de droit au sens de l'article L.64 du LPF est mise en œuvre.
Les rehaussements proposés dans le cadre d'une procédure d'abus de droit fiscal sont
toujours hors du champ de la garantie de l'article L. 21 B du LPF. | Bulletin officiel des finances publiques - impôts | BOI-CF-PGR-40-20 | https://bofip.impots.gouv.fr/bofip/2404-PGP.html/identifiant=BOI-CF-PGR-40-20-20200131 | 2020-01-31 00:00:00 | 8a8cbd9f8f7348f4ea20a7a0fa65c84c98c9a96e98d08626b99162653c5eef4c | [
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1
Au delà des livraisons d'immeubles entrant dans le champ d'application de droit commun de la
TVA, le législateur a soumis au même régime d'imposition certaines opérations qui ne consistent pas à proprement parler en des livraisons d'immeubles réalisées par des assujettis agissant en tant que
tels.
10
Certaines de ces opérations, bien que ne constituant pas des livraisons de biens, sont réalisées
par les assujettis dans le cadre de l'activité économique au titre de laquelle ils sont assujettis. D'autres confèrent à ceux qui les réalisent la qualité d'assujetti alors même qu'elles sont
réalisées hors de toute activité économique.
I. Opérations des assujettis assimilées à des livraisons d'immeubles
20
Deux catégories d'opérations sont visées :
- la cession de certains droits portant sur des immeubles qui du fait de leur assimilation à des
biens corporels suivent le même régime que celui qui serait applicable à la cession de l'immeuble sur lequel ils portent ;
- les livraisons à soi-même.
A. Opérations concernant certains droits portant sur des immeubles
30
Conformément au 1° du IV de
l'article 256 du code général des impôts (CGI), les droits portant sur des immeubles constituent des biens meubles incorporels
dont la cession est assimilée à une prestation de services et, comme telle, taxable de plein droit. Néanmoins, la
directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur
ajoutée accorde aux États membres une faculté de considérer certains droits sur les immeubles comme des biens corporels.
40
Cette faculté n'avait jusqu'alors été mise en œuvre que pour les seules cessions de parts et
actions dont la possession assure, en droit ou en fait, l'attribution en propriété ou en jouissance d'un terrain à bâtir ou d'un immeuble ou d'une fraction d'immeuble neuf, ainsi que pour les cessions
de droits représentatifs d'un terrain à bâtir ou d'un immeuble neuf par le constituant dans le cadre d'un contrat de fiducie. Pour ces deux catégories d'opérations, les 3° et 4° du 1 du I de
l'article 257 du CGI ont étendu la même solution aux cessions de droits portant sur l'ensemble des immeubles.
50
Par ailleurs, les 1° et 2° du 1 du I de
l'article 257 du CGI ont mis en œuvre cette faculté pour l'ensemble des opérations portant sur des droits réels immobiliers à
l'exception des locations résultant des baux qui confèrent un droit de jouissance, ainsi que pour les droits relatifs aux promesses de vente.
60
Désormais, sous réserve qu'elles soient réalisées par des assujettis agissant en tant que
tels, c'est donc l'ensemble des opérations en cause qui suit le régime applicable à la cession de l'immeuble sous-jacent, c'est-à-dire une taxation de plein droit si les droits cédés portent sur un
terrain à bâtir ou un immeuble achevé depuis cinq ans au plus, et une exonération avec possibilité d'option si les droits portent sur des immeubles achevés depuis plus de cinq ans ou des terrains qui
ne sont pas à bâtir.
Ces dispositions valent tant pour la qualification fiscale de l'opération au regard de la TVA,
que pour la détermination des modalités de taxation et l'exercice du droit à déduction.
70
En revanche, l'assimilation au régime du sous-jacent exposée au I-A §
60 n'a pas été étendue aux droits immobiliers de caractère personnel, tels les contrats de location portant sur des immeubles. Exception faite des droits relatifs aux
promesses de vente spécialement visées au 2° du 1 du I de l'article 257 du CGI, les opérations portant sur ces droits
personnels relèvent donc du droit commun applicable aux biens meubles incorporels fixé au 1° du IV de l'article 256 du CGI.
1. Droits réels immobiliers
a. Droits réels concernés
80
Sont concernées les opérations portant sur les droits réels principaux (nue-propriété,
usufruit, droits indivis, droit de superficie, servitude, etc.), dès lors qu'elles sont réalisées par des assujettis agissant en tant que tels.
Il s'ensuit que tant la constitution de tels droits au profit d'un tiers par le propriétaire
d'un immeuble que leur cession par celui qui se trouve en être titulaire pour les avoir acquis est susceptible d'être soumise à la TVA suivant le régime du bien immeuble auquel ils se rapportent.
Quant à l'extinction de tels droits, elle ne constitue pas une opération imposable à la TVA en tant que telle dès lors qu'elle s'effectue sans contrepartie.
b. Précisions sur les droits réels attachés à un bail à construction, bail emphytéotique, bail réel immobilier ou bail
réel solidaire
90
S'agissant des droits réels attachés à un bail à construction, à un bail emphytéotique, à un
bail réel immobilier ou à un bail réel solidaire, aux termes de l'article 1378 bis du CGI et de
l'article 1378 ter du CGI, les mutations ayant pour objet les droits du bailleur ou du preneur en matière de bail
emphytéotique, de bail à construction, de bail réel immobilier et de bail réel solidaire sont assujetties aux dispositions fiscales applicables aux mutations d'immeubles.
Dans ce contexte, en visant par symétrie avec la rédaction retenue au 1° bis de
l'article 261 D du CGI la seule « location résultant » de tels baux, le législateur n'a entendu exclure de la règle
d'assimilation au régime applicable au sous-jacent prévue au 1° du 1 du I de l'article 257 du CGI que la composante locative
associée au droit réel dont dispose le preneur d'un tel bail. Dès lors, il s'ensuit que l'exonération spécifique visée au 1° bis de l'article 261 D du CGI, assortie de la possibilité d'option visée au
5° de l'article 260 du CGI, ne trouve à s'appliquer qu'à la constitution du droit au profit du preneur ainsi qu'aux loyers
susceptibles d'être stipulés au long du contrat.
Cette solution est conforme à la jurisprudence communautaire selon laquelle est considérée
comme une location d'immeuble l'opération qui consiste à conférer à titre exclusif à une personne le droit d'occuper comme s'il en était propriétaire un immeuble pour une durée convenue et contre
rémunération, quelle que soit par ailleurs la nature du droit par lequel est conféré ce pouvoir
(CJCE, arrêt du 4
octobre 2001, aff. C-326/99, Stichting « Goed Wonen », ECLI:EU:C:2001:506).
En revanche, s'agissant de la cession éventuelle tant des droits du bailleur que de ceux du
preneur, ils ne sont pas visés par l'exception évoquée ci-dessus et suivent donc à raison de leur caractère de droits réels immobiliers le régime du bien immeuble auquel ils se rapportent.
100
Il y a lieu, par ailleurs, de rappeler que lorsque le bail comporte une clause de transfert de
la propriété au profit du preneur au terme du contrat, la vente est parfaite et doit dès lors être considérée comme une livraison d'immeuble soumise à la TVA dans les conditions qui lui sont propres.
Inversement, si cette clause de transfert de propriété au preneur du bail s'analyse comme une simple promesse de vente ou une vente sous conditions suspensives, la constitution du bail conserve le
caractère d'une location ayant le caractère d'un droit réel et assortie d'une mutation éventuelle au terme du bail dont le régime dépendra des conditions propres à sa réalisation.
2. Droits relatifs aux promesses de vente
110
La cession des droits conférés par une promesse de vente d'un immeuble suit le régime
applicable à l'immeuble et se trouve par conséquent soumise à la TVA, de plein droit, si elle porte sur un terrain à bâtir ou un immeuble bâti achevé depuis cinq ans au plus, ou sur option, si elle
porte sur un terrain non à bâtir ou un immeuble achevé depuis plus de cinq ans, et dès lors qu'elle est réalisée par un assujetti agissant en tant que tel.
120
Cette solution résultant du 2° du 1 du I de
l'article 257 du CGI concerne particulièrement la cession des droits du preneur d'un crédit bail immobilier à raison du
transfert au cessionnaire du bénéfice de la promesse de vente au terme du contrat. La cession emporte également transfert du droit de jouissance de l'immeuble objet du contrat pour la durée restant à
courir, lequel est normalement imposable à la TVA sur le fondement du 1° du IV de l'article 256 du CGI : il demeure néanmoins
admis que la taxe due à ce titre ne soit pas effectivement exigée à raison de ce qu'elle viendrait en concurrence avec l'application des droits proportionnels d'enregistrement prévue par
l'article 725 du CGI (BOI-TVA-CHAMP-30-10-10 au I § 10).
3. Parts ou actions dont la possession assure en droit ou en fait la propriété ou la jouissance de l'immeuble
a. Droits sociaux concernés
130
Conformément au 3° du 1 du I de
l'article 257 du CGI, suivent le régime applicable à l'immeuble sous-jacent les opérations portant sur de tels droits sociaux,
à quelque époque qu'elles interviennent une fois que la société est constituée ou, éventuellement, que ses statuts sont modifiés pour lui donner le caractère en cause.
Il en est ainsi même quand, par exemple, au moment de la cession, les statuts se bornent à
poser le principe d'une affectation ultérieure des locaux aux droits sociaux, sans contenir une affectation précise desdits locaux à des groupes déterminés de parts ou d'actions. Ne sont pas
concernées, en revanche, les parts ou actions des sociétés qui construisent pour vendre ou pour louer si les associés n'ont aucun droit à l'attribution, en propriété ou en jouissance, des locaux
construits.
Le droit de souscription constituant un démembrement de l'action, la cession de tels droits
est soumise au même régime fiscal que la cession des actions dont ils émanent.
140
La TVA est susceptible de s'appliquer quelle que soit la destination des immeubles représentés
par les droits sociaux faisant l'objet de la mutation. Si elle est réalisée par un assujetti, la cession des parts ou actions sera soumise à la taxation de plein droit comme portant sur un terrain à
bâtir si elle intervient avant l'achèvement de l'immeuble ou de la partie d'immeuble en cause, ou comme portant sur un immeuble neuf si elle a lieu dans les cinq ans de son achèvement. Elle sera
exonérée, avec possibilité d'application de la TVA sur option du cédant, si l'immeuble est achevé depuis plus de cinq ans (pour les droits de mutation, il convient de se reporter à
l'article 730 du CGI).
b. Précisions relatives aux droits sociaux assurant la jouissance d'emplacements aménagés sur les dépendances du domaine
public
150
Ces dispositions s'appliquent notamment à la cession de droits sociaux donnant vocation à la
jouissance d'emplacements aménagés édifiés par un concessionnaire sur les dépendances du domaine public, sous réserve que le cédant des droits soit un assujetti et agisse en tant que tel.
Il en va ainsi des parcs de stationnement dont, en cas de concession, l'exploitation est
généralement assurée sous deux formes différentes. Une partie du parc est utilisée comme parking public, l'exploitation étant réalisée par la société concessionnaire elle-même ou par une autre société
en vertu d'arrangements conclus entre les différentes parties intéressées. Le surplus est réservé à des utilisateurs privatifs. Ceux-ci peuvent être soit des membres de la société concessionnaire,
soit des tiers.
Dans le premier cas, les intéressés achètent des actions ou parts de la société
concessionnaire qui leur donnent droit à la jouissance pendant la durée de la concession d'un emplacement de garage ou d'une place de parking (voire d'un local commercial). Cette cession est imposable
dans les conditions exposées au I-A-3-a § 130 à 140 en application du 3° du 1 du I de l'article 257 du CGI.
Dans la seconde hypothèse, ils acquièrent directement auprès de la société un droit
d'occupation ou de jouissance de ces biens qui n'a ni le caractère de droit réel immobilier, ni celui de droit social. Les opérations portant sur de tels droits relèvent normalement de l'imposition de
droit commun applicable à la cession de biens incorporels. Mais, s'agissant de la cession de droit à un bail d'immeuble, il est admis que la TVA s'efface au bénéfice des droits proportionnels de
mutation (cf. I-A-2 § 120).
160
Il en va de même des emplacements pour le mouillage de bateaux, s'agissant de la cession par
un assujetti d'actions d'une société concessionnaire de l'établissement et de l'exploitation d'un port de plaisance. La possession de ces actions, en effet, confère à leurs détenteurs un droit de
jouissance d'un anneau d'amarrage et un droit d'utilisation des ouvrages portuaires, lesquels ont le caractère d'immeubles, et ce, bien que la société concessionnaire ne soit pas propriétaire de ces
immeubles et que le droit d'occupation soit limité à la durée de la concession du domaine public.
B. Livraisons à soi-même
1. Livraisons à soi-même d'immeubles neufs
170
En application du 2° du 1 du II de
l'article 257 du CGI, les personnes assujetties doivent constater une livraison à soi-même (LASM) lors de la production d'un
immeuble neuf au sens du 2° du 2 du I de l'article 257 du CGI, lorsque cet immeuble est affecté à la réalisation d'opérations n'ouvrant pas droit à une déduction complète de la TVA.
Sous réserve des dispositions de
l'article 278 sexies du CGI (BOI-TVA-IMM-10-20-20 au II-B § 160), les
livraisons à soi-même d'immeubles relèvent du taux normal de la TVA.
180
Une exception a néanmoins été retenue dans un souci de simplification, s'agissant des
immeubles qui sont vendus dans les deux ans qui suivent leur achèvement puisque la taxation de droit commun de la cession permet d'atteindre les mêmes objectifs de neutralité et de simplification
qu'une livraison à soi-même. Dans ce cas, alors même que le fait générateur de la livraison à soi-même sera réputé intervenu lors de l'achèvement de la construction conformément au b du 1 de
l'article 269 du CGI, le redevable est dispensé de procéder à la liquidation de la LASM telle que prévue par
l‘article 270 du CGI.
190
Si la livraison à soi-même est exigée dans les cas où un assujetti à la TVA construit ou fait
construire sur un terrain à bâtir ou sur un immeuble existant dont il dispose un immeuble neuf au sens du 2° du 2 du I de
l'article 257 du CGI, affecté à des opérations n'ouvrant pas droit à une déduction complète de la TVA, encore faut-il qu'en la
circonstance il agisse effectivement en tant qu'assujetti.
Ainsi, conformément à ce qui est exposé au II § 50 du
BOI-TVA-IMM-10-10-10-10, un investisseur qui se borne à agir comme propriétaire en dehors d'une activité économique ou une personne morale de droit public qui agit comme maître d'ouvrage pour la
construction d'un immeuble destiné à l'activité de ses services, assurés en tant qu'autorité publique et visés au premier alinéa de
l'article 256 B du CGI, n'agit pas en tant qu'assujetti. Par conséquent, l'opération sera considérée comme hors du champ
d'application de la TVA. Aucune livraison à soi-même ne devra être constatée.
Dans ces situations, le fait que le responsable de la construction n'exerce aucun droit à
déduction de la TVA grevant les travaux de construction ou l'acquisition éventuelle du terrain, et qu'il n'ait pas bénéficié du régime de faveur ouvert aux personnes assujetties en matière de droits
d'enregistrement constitue une présomption qu'il n'agit pas en tant qu'assujetti.
(200 à 220)
2. Livraisons à soi-même de travaux
230
Conformément au 2° du 1 du II de
l'article 257 du CGI, alors même qu'ils ne conduisent pas à la production d'un immeuble neuf, les travaux immobiliers qui
contribuent à la valorisation ou à la prolongation de la vie d'un immeuble affecté aux besoins de l'entreprise (c'est-à-dire qui n'est pas comptabilisé en stock) doivent être soumis à une livraison à
soi-même par le preneur lorsqu'il affecte le bien, objet des travaux, à des opérations ne lui ouvrant pas droit à une déduction complète de la TVA
(BOI-TVA-CHAMP-10-20-20 au IV § 230 et suivants sous réserve du I-A § 30 à 160).
240
Les travaux visés au I-C § 71 à 220 du
BOI-TVA-IMM-20-10-20-10 portant sur les locaux mentionnés aux 2 à 8 du I de l'article 278 sexies du CGI, bénéficient
du taux réduit de la TVA de 5,5 % prévu à l'article 278-0 bis A du CGI ou de 10 % prévu à
l'article 279-0 bis du CGI en facturation directe sous réserve du respect des conditions qui y sont mentionnées. Ainsi,
pour ces travaux, le recours au dispositif de la livraison à soi-même prévue au 2 du III ou au IV de l'article 278 sexies du CGI et à
l'article 278 sexies A du CGI n'est pas obligatoire.
Lorsque les travaux ne peuvent bénéficier du taux réduit de 5,5 % ou du taux réduit de 10 %
prévu par ces deux dispositifs (CGI, art. 278-0 bis A et CGI, art. 279-0 bis), ils peuvent néanmoins en bénéficier si les conditions prévues par l'article 278 sexies du CGI ou par l'article 278 sexies
A du CGI sont remplies.
II. Opérations réalisées hors du cadre d'une activité économique et dont la réalisation confère la qualité d'assujetti
250
Alors même qu'elles sont réalisées hors d'une activité économique, certaines opérations
entrent néanmoins dans le champ de la taxe du fait d'une disposition expresse de la loi. Il en va ainsi de certaines livraisons à soi-même exigées dans le cadre d'opérations d'accession sociale à la
propriété.
Antérieurement au 31 décembre 2012, les livraisons, dans les cinq ans de leur achèvement,
d'immeubles qui avaient été acquis comme immeuble à construire étaient soumises à la TVA quand bien même elles étaient réalisées hors d'une activité économique, en application du a du 2° du 3 du I de
l'article 257 du CGI (dans sa version en vigueur jusqu'au 30 décembre 2012).
Cette disposition a été supprimée par le 1 du F du I de
l’article
64 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012. Toutefois, pour ne pas remettre en cause l'équilibre économique des opérations en cours à la date de cette
suppression, des mesures transitoires, décrites au II-A § 260 et 270, sont prévues.
A. Livraison d'un immeuble neuf lorsque le cédant avait au préalable acquis l'immeuble cédé comme immeuble à construire et
signé une promesse de vente avant le 31 décembre 2012
260
Le a du 2° du 3 du I de
l'article 257 du CGI (dans sa version en vigueur jusqu'au 30 décembre 2012) considérait comme assujetti quiconque réalisait une
livraison d'immeuble neuf acquis comme immeuble à construire.
Cette faculté avait été restreinte par la
loi n° 2010-237 du 9 mars 2010 de finances
rectificative pour 2010 aux seules livraisons d'immeubles intervenant dans les cinq ans de son achèvement lorsque celui-ci avait été acquis par le cédant non assujetti comme immeuble à construire.
Cette qualification visait principalement les contrats de vente en l'état futur d'achèvement (VEFA) et, accessoirement, les contrats de vente à terme.
Cette disposition a été supprimée (cf. II § 250), mais les parties à
une promesse de vente signée avant le 31 décembre 2012 peuvent en revendiquer l'application. Ainsi, il est admis que les cessions qui interviennent postérieurement au
31 décembre 2012 mais qui avaient fait l'objet d'une promesse de vente signée avant cette date demeurent soumises à la TVA et, corrélativement, aux droits de mutation au taux prévu à
l'article 1594 F quinquies du CGI.
La preuve de la date de cette promesse de vente peut être apportée par tout moyen.
Cette tolérance peut toutefois être écartée par les parties au profit des règles résultant des
modifications entrées en vigueur au 31 décembre 2012. Lorsque les parties renoncent à l'application de ces mesures transitoires, la cession postérieure au 31 décembre 2012 d'un immeuble achevé depuis
moins de cinq ans et acquis comme immeuble à construire par une personne non assujettie n'est pas soumise à la TVA et l'acquisition correspondante est soumise aux droits de mutation au taux de droit
commun.
270
La même solution s'applique aux cessions de contrats par une personne non assujettie avant
l'achèvement de l'immeuble lorsqu'un avant-contrat avait été signé avant le 31 décembre 2012. S'agissant du droit à déduction, lorsqu'un particulier est amené à céder son contrat, il
peut déduire la taxe supportée sur les appels de fonds déjà payés dès lors qu'il soumet la cession à la TVA (sur le droit à déduction, il convient de se reporter à la remarque figurant au
II-D-3 § 370 du BOI-TVA-IMM-10-30).
Quand bien même elle aurait fait l'objet d'une promesse de vente avant le 31 décembre 2012, la
cession par un particulier d'un immeuble acquis comme neuf mais après achèvement n'est pas soumise à la TVA, y compris si elle intervient dans les cinq ans de l'achèvement ou que l'immeuble a été
acquis auprès d'un cédant qui l'avait lui-même acquis au préalable comme immeuble à construire. De la même manière, et alors même qu'elle aurait fait l'objet d'une promesse de vente avant le 31
décembre 2012, la cession de l'immeuble pour la construction duquel le particulier a réalisé ou fait réaliser les travaux par un entrepreneur sur un terrain dont il disposait, n'est pas soumise à la
TVA quand bien même elle interviendrait dans les cinq ans de son achèvement, à moins que l'intéressé ne réalise cette opération dans le cadre d'une activité économique.
(280)
B. Livraisons à soi-même des logements dans le cadre des mécanismes d'accession sociale à la propriété
290
Sont soumises à la TVA les livraisons à soi-même de logements visés aux 11 et 11 bis du I de
l'article 278 sexies du CGI réalisées par des non-assujettis qui acquièrent un logement dans une zone ciblée par la
politique de la ville (BOI-TVA-IMM-20-20-20). | Bulletin officiel des finances publiques - impôts | BOI-TVA-IMM-10-10-20 | https://bofip.impots.gouv.fr/bofip/2484-PGP.html/identifiant=BOI-TVA-IMM-10-10-20-20170802 | 2017-08-02 00:00:00 | 9a49984fcb86ec1af692b5e35cd78e201f0aa87a4652b9529a8dcef1e8065da7 | [
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1
Les opérations immobilières sont passibles de la TVA dans les conditions de droit commun.
10
Cependant, les règles applicables aux opérations concourant à la production ou à la livraison
d'immeubles obéissent à certaines particularités en ce qui concerne notamment la notion d'assujetti, la définition des opérations imposables et la base d'imposition.
Par ailleurs, les opérations immobilières réalisées dans le cadre de la politique sociale font
l'objet d'une réglementation spécifique.
20
Dans la présente division, sont exposées :
- les règles générales applicables aux opérations immobilières (titre 1,
BOI-TVA-IMM-10) ;
- les règles applicables aux opérations immobilières réalisées dans le secteur du logement social
(titre 2, BOI-TVA-IMM-20).
- les règles applicables aux opérations immobilières réalisées dans le secteur du logement
intermédiaire (titre 3, BOI-TVA-IMM-30). | Bulletin officiel des finances publiques - impôts | BOI-TVA-IMM | https://bofip.impots.gouv.fr/bofip/2518-PGP.html/identifiant=BOI-TVA-IMM-20141008 | 2014-10-08 00:00:00 | 6967c6aa8d284774caf8b0d393cb34ff8433939aae46e9dd7c57772fdcd12afd | [
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] |
1
Conformément au 3° de
l'article 1459 du code général des
impôts (CGI), sont exonérés de la cotisation foncière des entreprises (CFE) :
- les propriétaires ou locataires qui louent accidentellement une partie de leur habitation
personnelle, lorsque d'ailleurs cette location ne présente aucun caractère périodique (BOI-IF-CFE-10-30-10-50) ;
- les personnes qui louent ou sous-louent en meublé une ou plusieurs pièces de leur habitation
principale, sous réserve que les pièces louées constituent pour le locataire ou le sous-locataire en meublé sa résidence principale, et que le prix de location demeure fixé dans des limites
raisonnables (BOI-IF-CFE-10-30-10-50 au II § 70) ;
- sauf délibération contraire de la commune ou de l'établissement public de coopération
intercommunale (EPCI) doté d'une fiscalité propre :
- les personnes qui louent en meublé des locaux classés dans les conditions prévues à
l'article L. 324-1 du code de tourisme, lorsque ces locaux sont
compris dans leur habitation personnelle (cf. II § 110 et suivants),
- les personnes autres que celles visées aux 1° et 2° de l'article 1459 du CGI ainsi qu'au b du
3° de l'article 1459 du CGI, qui louent ou sous-louent en meublé tout ou partie de leur habitation personnelle (cf. III § 200 et suivants).
10
Les délibérations mentionnées au 3° de
l'article
1459 du CGI sont prises dans les conditions prévues à
l'article 1639 A bis du CGI et
portent sur la totalité de la part revenant à chaque collectivité ou groupement ; elles peuvent concerner une ou plusieurs des catégories de personnes énumérées au § 1.
12
Le a du 3° de
l'article
1459 du CGI, dans sa rédaction en vigueur au 31 décembre 2015, prévoyait que les personnes qui louent tout ou partie de leur habitation personnelle à titre de gîte rural étaient exonérées de CFE,
sauf délibération contraire de la commune ou de l'EPCI doté d'une fiscalité propre.
Le 4° du I de
l'article 91 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 abroge le a du 3° de l'article
1459 du CGI et supprime, à compter des impositions établies au titre de 2016, la catégorie des loueurs de gîtes ruraux.
Toutefois, les délibérations des collectivités territoriales et des EPCI à
fiscalité propre prises en application du a du 3° de l'article 1459 du CGI, dans sa rédaction en vigueur au 31 décembre 2015, cessent de produire leurs effets à compter du 1er janvier 2017
en application du III de l'article 91 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016.
15
Par ailleurs, un tableau résume l'ensemble des exonérations et abattements de CFE sur ou sauf
délibération au BOI-ANNX-000229.
20
Les cas particuliers de la pluripropriété et de la nouvelle propriété ou propriété partagée
sont examinés au IV § 230 et suivants.
I. Maintien en 2016 des effets des délibérations concernant les loueurs de gîtes ruraux
30
Le III de
l'article 91 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 prévoit, pour les impositions
de CFE établies au titre de 2016, le maintien des effets des délibérations qui suppriment l'exonération de CFE en faveur des personnes qui louent tout ou partie de leur habitation personnelle à titre
de gîte rural.
En pratique, si les collectivités ou EPCI à fiscalité propre avaient pris, en 2015 ou
antérieurement, une délibération pour s'opposer à l’exonération de CFE des loueurs de gîtes ruraux, ces derniers qui étaient dès lors imposables à la CFE, demeureront également imposés à la CFE au
titre de 2016. En revanche, en l'absence de délibération les concernant et afin de respecter l'intention du législateur, les exonérations de CFE dont bénéficient les loueurs de gîtes ruraux sont
transitoirement maintenues pour la CFE au titre de 2016.
40
À compter des impositions dues au titre de 2017, les loueurs de gîtes ruraux bénéficient des
exonérations de CFE prévues au b. du 3° de
l'article
1459 du CGI et au c. du 3° de l'article 1459 du CGI, dès lors que la commune ou l'EPCI à fiscalité propre n'a pas délibéré pour supprimer ces exonérations. En effet, les gîtes ruraux étant soit
des locaux meublés de tourisme classés soit des meublés de tourisme non classés, ils entrent dans l'une ou l’autre des deux catégories restantes prévues au 3° de l'article 1459 du CGI.
Le maintien, pour 2016, des exonérations permet ainsi aux gîtes ruraux qui n'étaient pas
classés meublés de tourisme dans les conditions prévues à l'article L.
324-1 du code de tourisme de disposer de cette année 2016 pour demander et obtenir leur classement en meublés de tourisme.
Exemple : Lorsque les communes ou les EPCI à fiscalité propre concernés ont pris
une délibération pour supprimer uniquement l'exonération prévue au c. du 3° de l'article 1459 du CGI, les personnes qui louent leur habitation personnelle à titre de gîte rural demeurent exonérés au
titre de la CFE 2015 et de la CFE 2016.
S'agissant de la CFE due à compter de l'année 2017, ces personnes peuvent, en l'absence de
délibération qui serait éventuellement prise en 2016 supprimant l'exonération prévue au b. du 3° de l'article 1459 du CGI, demeurer exonérées de CFE à condition que les locaux soient classés meublés
de tourisme ou qu'elles aient demandé et obtenu en 2016 leur classement dans les conditions prévues à l'article L. 324-1 du code du tourisme.
(50 à 100)
II. Loueurs en meublé de locaux classés dans les conditions prévues à l'article L. 324-1 du code de tourisme
110
Les personnes qui louent en meublé des locaux compris dans leur habitation personnelle et
classés dans les conditions prévues à l'article L. 324-1 du code de
tourisme sont exonérées de CFE en vertu du b du 3° de
l'article
1459 du CGI.
A. Modalités de classement des meublés de tourisme
120
L'article L. 324-1 du code de tourisme prévoit que l'État détermine
les procédures de classement des meublés de tourisme selon des modalités fixées par décret.
La décision de classement d'un meublé de tourisme dans une catégorie, en fonction de critères
fixés par un tableau de classement élaboré par l'organisme mentionné à
l'article L. 141-2 du code du tourisme, « Atout France, agence de
développement touristique de la France », et homologué par arrêté du ministre chargé du tourisme, est prononcée par l'organisme qui a effectué la visite de classement.
Cette visite de classement est effectuée :
- Soit par des organismes évaluateurs accrédités, dans des conditions fixées par arrêté du
ministre chargé du tourisme, dans les domaines correspondant à leurs missions par l'instance nationale d'accréditation mentionnée à
l'article 137 de la loi n° 2008-776 du 4 août
2008 ou par tout organisme européen équivalent signataire de l'accord multilatéral pris dans le cadre de la coordination européenne des organismes d'accréditation ;
- Soit, dans des conditions fixées par décret, par les organismes qui, à la date du 22 juillet
2009, étaient titulaires de l'agrément requis pour la délivrance des certificats de visite des meublés de tourisme.
L'organisme qui a effectué la visite de classement transmet sa décision de classement à
l'organisme « Atout France, agence de développement touristique de la France ».
1. Caractéristiques des meublés de tourisme
130
Les meublés de tourisme sont des villas, appartements, ou studios meublés, à l'usage exclusif
du locataire, offerts en location à une clientèle de passage qui y effectue un séjour caractérisé par une location à la journée, à la semaine ou au mois, et qui n'y élit pas domicile
(code du tourisme, art. D. 324-1).
140
L'article D. 324-2 du code du tourisme expose que les meublés de
tourisme sont répartis dans l'une des catégories désignées par un nombre d'étoiles croissant, en fonction de critères fixés par un tableau de classement élaboré par l'organisme « Atout France, agence
de développement touristique de la France ».
2. Obligations de l'exploitant
150
Le loueur du meublé ou son mandataire qui souhaite obtenir le classement transmet une demande
de classement en meublé de tourisme à un organisme de son choix parmi les organismes compétents pour les visites mentionnés au II-A § 120
(code du tourisme, art. D. 324-3).
160
Selon
l'article L. 324-1-1 du code du
tourisme, toute personne qui offre à la location un meublé de tourisme doit en avoir préalablement fait la déclaration auprès du maire de la commune où est situé le meublé. Cette déclaration
préalable n'est pas obligatoire lorsque le local à usage d'habitation constitue la résidence principale du loueur, au sens de
l'article
2 de la loi n° 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la loi n° 86-1290 du 23 décembre 1986, c'est à dire lorsqu'il l'occupe au moins huit
mois par an.
La déclaration de location d'un meublé de tourisme prévue à l'article L. 324-1-1 du code du
tourisme précise l'identité et l'adresse du déclarant, l'adresse du meublé de tourisme, le nombre de pièces composant le meublé, le nombre de lits, la ou les périodes prévisionnelles de location et,
le cas échéant, la date de décision de classement et le niveau de classement des meublés de tourisme
(code
du tourisme, art. D. 324-1-1).
B. Conditions d'exonération
170
L'exonération des meublés de tourisme est subordonnée aux conditions suivantes :
- les locaux meublés doivent être classés dans les conditions prévues à
l'article L. 324-1 du code de tourisme ;
- ces meublés doivent faire partie de l'habitation personnelle du loueur ;
- aucune délibération contraire ne doit avoir été prise par la commune ou l'EPCI doté d'une
fiscalité propre (BOI-IF-COLOC).
175
Par habitation personnelle du loueur, il convient d'entendre tout logement que le propriétaire
occupe à titre de résidence principale ou de résidence secondaire en dehors des périodes de location.
En conséquence, les personnes qui louent à titre de meublé de tourisme classé non pas leur
habitation personnelle mais des locaux aménagés uniquement en vue de la location en meublé sont en tout état de cause exclues du bénéfice des exonérations de CFE prévues à
l'article
1459 du CGI. Ces locaux sont pris en compte dans la base d'imposition à la CFE et exonérés de taxe d'habitation.
180
Conformément au principe de l'annualité qui est de règle en matière d'impôts fonciers, les
décisions relatives au classement des meublés de tourisme n'ont d'effet, pour l'octroi de l'exonération, qu'à compter du 1er janvier de l'année suivant celle du classement.
190
En cas de déclassement, la CFE doit être établie à compter du 1er janvier de
l'année suivant celle au cours de laquelle les faits qui ont motivé le déclassement se sont produits.
Il convient toutefois de signaler qu'en cas de déclassement, les locaux meublés peuvent être
exonérés au titre du c du 3° de
l'article
1459 du CGI lorsqu'ils font partie de l'habitation personnelle du loueur et que la commune ou l'EPCI doté d'une fiscalité propre n'a pas pris de délibération pour supprimer cette exonération
(cf. III § 200 à 220).
III. Autres loueurs en meublé exonérés de CFE
200
Le c du 3° de
l'article
1459 du CGI exonère de CFE toutes les personnes qui louent ou sous-louent en meublé tout ou partie de leur habitation personnelle et qui ne peuvent bénéficier de l'exonération prévue en faveur des
meublés de tourisme (cf. II § 110 et suivants) ou de l'exonération instituée aux 1° et 2° de l'article 1459 du CGI
(BOI-IF-CFE-10-30-10-50).
210
L'exonération ne vise que les meublés qui dépendent de l'habitation personnelle (principale ou
secondaire) du loueur. Dans le cas contraire, le loueur est imposable à la CFE dans les conditions de droit commun.
220
Cette exonération est applicable alors même que le propriétaire confie à une société de
gestion ou à une agence le soin de louer son habitation.
IV. Cas particuliers de locations meublées
A. Pluripropriété
230
La pluripropriété est régie par la
loi n° 86-18 du 6 janvier 1986 relative aux sociétés d'attribution d'immeubles en jouissance à temps partagé.
1. Sociétés de pluripropriété
240
Ces sociétés sont redevables de la taxe d'habitation pour les logements dont les associés ont
la jouissance
(CGI,
art. 1408).
Lorsqu'elles ne se limitent pas à la gestion de leur patrimoine social mais exercent une
activité commerciale, ces sociétés sont également redevables de la CFE pour cette activité.
L'exonération de CFE prévue au 3° de
l'article
1459 du CGI n'est donc pas susceptible de s'appliquer à ces sociétés.
2. Associés des sociétés de pluripropriété
250
Ces associés ont la jouissance d'un logement meublé pendant une période déterminée. Ces
logements sont imposés à la taxe d'habitation au nom de la société.
Lorsqu'ils louent de manière régulière leur lot-période, et dans des conditions telles qu'ils
peuvent être considérés comme exerçant une activité professionnelle au sens de
l'article 1447 du CGI, ils sont
imposables à la CFE. Dans cette hypothèse, ils peuvent bénéficier de l'exonération prévue au c du 3° de
l'article
1459 du CGI.
B. Nouvelle propriété ou propriété allégée
260
Dans cette formule, contrairement à la « pluripropriété » où l'acquéreur n'a qu'un droit de
jouissance, l'acquisition est un achat en pleine propriété avec jouissance différée. L'acquéreur confie la gestion de son logement, par bail commercial de longue durée, à une société de gestion
immobilière en contrepartie d'un droit d'occupation temporaire qui, dans certains cas, peut s'exercer, le cas échéant, dans un autre logement.
La nouvelle propriété ou propriété allégée est placée sous le statut de la copropriété des
immeubles bâtis prévu par la
loi n° 65-557 du
10 juillet 1965 modifiée ou sous le régime des sociétés constituées en vue de l'attribution d'immeubles aux associés par fractions divisées défini aux
articles L. 212-1 du code de la construction et de l'habitation (CCH) à
L. 212-17 du CCH.
270
Les résidences de tourisme entrent dans cette catégorie de locaux meublés.
280
Les sociétés qui gèrent ces ensembles sont imposables à la CFE pour leur activité de loueur en
meublé. Elles ne peuvent pas bénéficier de l'exonération prévue au c du 3° de
l'article
1459 du CGI puisqu'il ne s'agit pas d'une habitation personnelle.
V. Formalités déclaratives
290
À compter des impositions établies au titre de 2017, et en l'absence de délibération de la
commune ou de l'EPCI à fiscalité propre supprimant l'exonération des meublés de tourisme classés, les loueurs de gîtes ruraux qui ont demandé et obtenu leur classement en meublés de tourisme, pourront
bénéficier de l'exonération de leur CFE. Ils l'indiqueront au service des impôts des entreprises (SIE) dont ils dépendent sur la déclaration n° 1447-M-SD (CERFA n° 14031) - (cadre
"motifs de dépôt") dont le dépôt doit en principe intervenir au plus tard le deuxième jour ouvré suivant le 1er mai de l'année précédant celle où l'exonération s'applique pour la première
fois. Dans le cas où le classement intervient après cette date, le dépôt peut exceptionnellement être réalisé jusqu'au 31 décembre de cette même année pour que le changement de catégorie soit pris en
compte à compter de l'année suivante.
300
Plus généralement, les personnes qui peuvent bénéficier des exonérations prévues au 3° de
l'article
1459 du CGI le préciseront :
- en cas de création d'établissement ou de changement d’exploitant, sur la déclaration n°
1447-C-SD (CERFA n° 14187) à déposer au SIE dont elles dépendent avant le 1er janvier de l'année suivant celle de la création ;
- en cas d'extension d'établissement, sur la déclaration n° 1447-M-SD (CERFA
n° 14031) à déposer au SIE dont elles dépendent au plus tard le 2ème jour ouvré suivant le 1er mai de l'année précédant celle de l'imposition de l'extension ;
- lorsque les conditions d'exonération interviennent en cours d'année, sur la déclaration n°
1447-M-SD (CERFA n°14031) dont le dépôt au SIE dont elles dépendent doit en principe intervenir au plus tard le 2ème jour ouvré suivant le 1er mai de l'année
précédant celle où l'exonération s'applique pour la 1ère fois. Dans le cas où les conditions d'exonération interviennent après cette date, le dépôt de la déclaration n°
1447-M-SD peut exceptionnellement être réalisé jusqu'au 31 décembre de cette même année pour que l'exonération soit prise en compte à compter de l'année suivante.
Ces imprimés sont accessibles sur le site
www.impots.gouv.fr.
310
L'exonération concernée est ensuite automatiquement appliquée les années suivantes par
l'administration tant que les conditions légales sont satisfaites. Il appartient au contribuable de signaler au SIE dont il dépend toute modification des conditions d'exploitation qui interviendrait à
cet égard. | Bulletin officiel des finances publiques - impôts | BOI-IF-CFE-10-30-30-50 | https://bofip.impots.gouv.fr/bofip/2524-PGP.html/identifiant=BOI-IF-CFE-10-30-30-50-20160706 | 2016-07-06 00:00:00 | 072a1fc117f568a03542cd32881f1b55fdd13b1a39647ad964b1ec65788d4199 | [
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] |
I. Champ d'application de la mesure
1
Le 11 et le 11 bis du I et le II de
l'article 278 sexies du code général des impôts (CGI) prévoient l'application du taux réduit de la TVA aux livraisons et
livraisons à soi-même d'immeubles, ainsi qu'aux travaux réalisés en application d'un contrat unique de construction de logement, dans le cadre d'une opération d'accession à la propriété à usage de
résidence principale, destinés à des personnes physiques dont les ressources à la date de signature de l'avant-contrat ou du contrat préliminaire, ou à défaut, à la date du contrat de vente ou du
contrat ayant pour objet la construction du logement, ne dépassent pas les plafonds prévus à la première phrase du dixième alinéa de
l'article L. 411-2 du code de la construction et de l'habitation (CCH) et situés :
- soit dans des quartiers faisant l'objet d'une convention prévue à
l'article
10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine ou entièrement situés à une distance de moins de 300 mètres de la
limite de ces quartiers (CGI, art. 278 sexies, I-11) ;
- soit, à la date du dépôt de la demande de permis de construire, dans les quartiers
prioritaires de la politique de la ville définis à
l'article
5 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine qui font l'objet d'un contrat de ville prévu à l'article 6 de la même loi, ou entièrement situés, à
la même date, à une distance de moins de 300 mètres de la limite de ces quartiers ou, à la condition que ces quartiers fassent l'objet d'une convention prévue à
l'article
10-3 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine, au sein d'un ensemble immobilier entièrement situé, à la même date,
à moins de 500 mètres de la limite de ces quartiers et partiellement à moins de 300 mètres de cette même limite (CGI, art. 278 sexies, I-11 bis).
Sous réserve de respecter l'ensemble des conditions fixées aux 11 et 11 bis du I et au II de
l'article 278 sexies du CGI, relèvent du taux réduit, d'une part, les livraisons d'immeubles qui entrent dans le champ d'application du I de
l'article 257 du CGI, d'autre part, les livraisons à soi-même d'immeubles au sens du 2° du 3 du I de l'article 257 CGI.
Remarque : Pour les livraisons de logements mentionnés au 11 du I de l'article
278 sexies du CGI et situés à une distance de plus de 300 mètres et de moins de 500 mètres de la limite des quartiers faisant l'objet d'une convention signée avec l'agence nationale pour la rénovation
urbaine, le taux réduit de 7 % reste applicable aux opérations pour lesquelles la demande de permis de construire a été déposée avant le 31 décembre 2013.
Toutefois, le taux de 5,5 % continue de s'appliquer aux livraisons et travaux réalisés en
application d'un contrat unique de construction visés au 11 du I de l'article 278 sexies du CGI lorsqu'un avant contrat ou un contrat préliminaire ou, à défaut, un contrat de vente ou un contrat ayant
pour objet la construction du logement a été signé avant le 1er janvier 2012.
A. Immeubles concernés
1. Situation des immeubles concernés
a. Immeubles situés dans les quartiers faisant l'objet d'une convention pluriannuelle de rénovation urbaine (CGI, art. 278
sexies, I-11)
10
Les immeubles doivent être situés soit dans des quartiers faisant l'objet d'une convention
prévue à
l'article
10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine, soit à une distance de moins de 300 mètres de la limite de ces
quartiers.
20
Les conventions en cause sont celles qui sont passées par l'agence nationale pour la
rénovation urbaine (ANRU) avec les collectivités territoriales, les établissements publics de coopération intercommunale compétents et les organismes publics et privés conduisant des opérations
concourant à la rénovation urbaine à qui elle accorde son concours financier dans le cadre de sa mission de contribution à la réalisation du programme national de rénovation urbaine.
30
L'article
6 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine déjà citée précise que ces quartiers sont ceux qui sont classés en zone
urbaine sensible (ZUS) dont la liste est fixée par le
décret n° 96-1156 du 26
décembre 1996 fixant la liste des zones urbaines sensibles et, à titre exceptionnel, des quartiers présentant des caractéristiques économiques et sociales analogues (ces derniers sont communément
appelés « quartiers ayant obtenu des dérogations au titre l'article 6 de la loi du 1er août 2003 »). Ces quartiers peuvent être adossés à une ZUS.
b. Immeubles situés dans les quartiers prioritaires de la politique de la ville faisant l'objet d'un contrat de ville
(CGI, art. 278 sexies, I-11 bis)
32
Les immeubles doivent, à la date du dépôt de la demande de permis de construire :
- soit être situés dans les quartiers prioritaires de la politique de la ville définis à
l'article
5 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine qui font l'objet d'un contrat de ville prévu à
l'article
6 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine ;
- soit être entièrement situés à une distance de moins de 300 mètres de la limite de ces
quartiers ;
- soit, à la condition que ces quartiers fassent l'objet d'une convention prévue à
l'article
10-3 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine, être intégrés à un ensemble immobilier (tel que défini au
I-B-2-a § 60 du BOI-TVA-IMM-30) entièrement situé, à la même date, à moins de 500 mètres de la limite de ces quartiers et partiellement à
moins de 300 mètres de cette même limite. Toutefois,
l'article
66 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 permet l'application du taux réduit, même si la convention précitée n'est pas signée, dès lors qu'un protocole de
préfiguration à cette convention a été signé. À défaut de signature de la convention dans le délai de deux ans après la signature du protocole de préfiguration, cette même disposition prévoit que le
taux réduit cesse de s'appliquer.
35
Les contrats de ville en cause sont conclus à l'échelle intercommunale entre d'une part,
l'État et ses établissements publics et, d'autre part, les communes et les établissements publics de coopération intercommunale à fiscalité propre concernés, les départements et les régions afin de
mettre en œuvre les actions concourant à la réalisation des objectifs de la politique de la ville.
37
Les quartiers prioritaires de la politique de la ville sont situés en territoire urbain et
sont caractérisés par un nombre minimal d'habitants et un écart de développement économique et social apprécié par un critère de revenu des habitants. La liste des quartiers prioritaires est établie
par le décret n° 2014-1750 du 30 décembre 2014 fixant la liste des quartiers prioritaires de la politique de la
ville dans les départements métropolitains et par le décret n° 2014-1751 du 30 décembre 2014 fixant la liste
des quartiers prioritaires de la politique de la ville dans les départements d'outre-mer, à Saint-Martin et en Polynésie française.
c. Dispositions communes
40
Ces quartiers (les ZUS et « quartiers ayant obtenu des dérogations au titre de
l'article
6 de la loi n° 2003-710 du 1er août 2003 d'orientation pour la ville et la rénovation urbaine » faisant l’objet d’une convention pluri-annuelle de rénovation urbaine, et les quartiers
prioritaires de la politique de la ville) sont ceux délimités par un trait de couleur sur les plans consultables auprès du Commissariat général à l'égalité des territoires ou sur le site internet du
Ministère de la Ville : www.ville.gouv.fr.
Les quartiers faisant l'objet d'une convention de rénovation urbaine sont consultables sur le site internet de l'ANRU
(www.anru.fr) et la liste des quartiers prioritaires faisant l'objet d'un contrat de ville est consultable sur le site Internet du Ministère de la Ville :
www.ville.gouv.fr. Le site d'information géographique de la politique de la ville (sig.ville.gouv.fr) permet de consulter les périmètres des quartiers
prioritaires et de déterminer l'appartenance d'une adresse à l'un de ces quartiers.
50
Il est nécessaire, pour que l'opération soit soumise au taux réduit,que le bâti soit situé,
soit à l'intérieur des quartiers faisant l'objet d'une convention signée visée au I-A-1-a § 20, c'est-à-dire dans les limites du périmètre des ZUS et/ou des
« quartiers ayant obtenu des dérogations au titre de l'article 6 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine » concernés,
soit à l'intérieur des quartiers prioritaires de la politique de la ville faisant l'objet d'un contrat de ville, ou entièrement situé à moins de 300 mètres ou, le cas échéant, 500 mètres
(I-A-1-b § 32) de ces limites (lorsque ces dernières sont constituées par des voies existantes, il convient de prendre en compte le côté de la voie jouxtant la ZUS faisant l'objet
d'une convention de rénovation urbaine ou le « quartier ayant obtenu des dérogations au titre de l'article 6 de la loi n° 2003-710 du 1er août 2003 », et l’axe central de cette voie pour
les quartiers prioritaires de la politique de la ville, comme point de départ des 300 mètres).
60
Dans le cas de ventes d'appartements d'immeubles collectifs, la situation de certaines parties
communes hors, pour partie ou entièrement, de ce périmètre (aire de stationnement, espaces verts) n'est pas de nature à remettre en cause l'éligibilité du logement au dispositif. Il en va de même des
dépendances bâties (emplacement de parkings en sous-sol, garages, boxes) situées hors de ce même périmètre, étant toutefois précisé que ces dernières sont alors non éligibles au taux réduit. Ces mêmes
dépendances bâties sont en revanche éligibles au taux réduit si leur vente ou leur construction sont concomitantes à la vente ou à la construction du logement éligible et si elles sont entièrement
situées dans ce périmètre.
70
Afin de s'assurer que la condition relative au lieu de situation de l'immeuble est
effectivement satisfaite, les opérateurs peuvent interroger le service des impôts territorialement compétent. Pour le bénéfice du taux réduit, il doit être précisé dans l'acte de vente que le logement
est situé dans un quartier faisant l'objet d'une convention prévue à
l'article
10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine ou dans un quartier prioritaire de la politique de la ville défini à
l'article
5 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine qui fait l'objet d'un contrat de ville prévu à
l'article
6 la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine, ou est entièrement situé à une distance de moins de 300 mètres ou, le cas échéant, 500 mètres
(I-A-1-b § 32) de la limite de ces quartiers.
d. Précisions sur l'application du taux réduit dans chaque type de quartier
80
Pour les quartiers faisant l'objet d'une convention pluriannuelle de
rénovation urbaine prévue à
l'article
10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine (et sur une étendue allant jusqu'à 300 mètres de la limite de ces
quartiers), le taux réduit s'applique, toutes conditions étant remplies par ailleurs, si :
- la vente ou la livraison à soi-même (LASM) intervient à compter de la signature de la
convention ;
- et dès lors que la demande de permis de construire est déposée avant la fin de
l'année au cours de laquelle peut intervenir au sens du règlement comptable et financier et du règlement général de l'ANRU l'engagement financier (première décision attributive de subvention) de la
dernière opération physique prévue par la convention, éventuellement modifiée par un avenant dit de « sortie de convention » tel que prévu au point 3.3.3 du titre I du règlement général de l'ANRU
relatif au programme national de rénovation urbaine (PNRU). Le bénéfice du taux réduit s'applique jusqu'au 31 décembre de l'année de la date limite de demande de solde marquant la fin de la
convention, aucun évènement administratif, technique ou financier ne pouvant intervenir après cette date butoir.
Toutefois, lorsque la date de l’échéance de la convention prévue à
l'article 10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine intervient en 2014,
l’article
27 de la loi n° 2014-891 du 8 août 2014 de finances rectificative pour 2014 dispose que le taux de TVA reste fixé à 5,5 % pour les opérations pour lesquelles la demande de permis de construire a
été déposée avant le 31 décembre 2015 et pour les opérations réalisées en application d'un traité de concession d'aménagement défini à
l'article L. 300-5 du code de l'urbanisme signé avant cette même date (situées à l’intérieur du périmètre défini au
I-A-1-c § 50).
L'article
12 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 étend la durée de cette prorogation et la généralise à l'ensemble des conventions prévues à l'article 10 de la loi n° 2003-710
du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine, pour les livraisons ou livraisons à soi-même intervenant à compter du 1er janvier
2016 : le taux de TVA reste ainsi fixé à 5,5 % pour les opérations dont la demande de permis de construire a été déposée avant le 31 décembre de la deuxième année qui suit celle de l'échéance de la
convention et pour les opérations réalisées en application d'un traité de concession d'aménagement défini à l'article L. 300-5 du code de l'urbanisme signé durant cette même période (situées à
l’intérieur du périmètre défini au I-A-1-c § 50).
Ces informations sont disponibles, pour chacune des conventions pluri-annuelles, sur le site
internet de l'ANRU (www.anru.fr).
85
Pour les quartiers prioritaires de la politique de la ville, le taux réduit s'applique, toutes
conditions étant remplies par ailleurs, aux opérations pour lesquelles l'immeuble a fait l'objet d'un dépôt de demande de permis de construire dans un quartier prioritaire et faisant l'objet d'un
contrat de ville (ou à une distance de moins de 300 mètres de la limite de ce quartier) intervenant :
- au plus tôt à compter du 1er janvier 2015, dès la date de signature du contrat de
ville ;
- au plus tard, jusqu'au 31 décembre de l'année au cours de laquelle le contrat de ville
arrive à échéance ou, jusqu'au 31 décembre 2024 pour ceux des quartiers prioritaires qui font l'objet d'une convention prévue à
l'article
10-3 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine.
87
Le taux réduit s'applique également, toutes conditions étant remplies par ailleurs, aux
opérations pour lesquelles l'immeuble :
- est intégré à un ensemble immobilier entièrement situé à moins de 500 mètres de la limite
des quartiers prioritaires de la politique de la ville faisant l'objet d'un contrat de ville et d'une convention prévue à l'article 10-3 de la loi n° 2003-710 du 1er août 2003 d'orientation
et de programmation pour la ville et la rénovation urbaine et partiellement situé, à la même date, à moins de 300 mètres de cette même limite ;
- et a fait l'objet d'un dépôt de demande de permis de construire à compter du 1er
janvier 2017 et au plus tard jusqu'au 31 décembre 2024.
88
L'article
66 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 dispose que le taux réduit s'applique par anticipation à la signature de la convention prévue à l'article 10-3 de
la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine (I-A-1-b § 32) pour autant qu'un
protocole de préfiguration à cette convention a été signé. Le taux réduit s'applique ainsi également, toutes conditions étant remplies par ailleurs, aux opérations pour lesquelles l'immeuble a fait
l'objet d'un dépôt de demande de permis de construire intervenant :
- au plus tôt à compter du 1er janvier 2018,
- postérieurement à la signature du protocole de préfiguration,
- et au plus tard dans les deux ans suivant la signature du protocole de préfiguration à cette
convention.
À défaut de signature de la convention à l'expiration de ce délai, le taux réduit cesse de
s'appliquer aux demandes de permis de construire postérieures. En revanche, si une convention est signée avant l'expiration de ce délai, le taux réduit devient applicable aux opérations faisant
l'objet d'un dépôt de demande de permis de construire à compter de la signature de la convention dans les conditions prévue au I-A-1-d § 87. Il en est de même si une convention est
signée après l'expiration de ce délai.
89
La liste des quartiers prioritaires faisant l'objet d'une convention prévue à l'article 10-3
de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine est disponible sur le site internet de l'ANRU
(www.anru.fr).
S’agissant de l'exercice 2015 au cours duquel sont préparés et conclus les contrats de ville, il est
admis que la condition d'existence du contrat de ville sera réputée remplie si le quartier prioritaire de la politique de la ville fait l'objet d'un contrat cadre ou d'un protocole de préfiguration
présentant les orientations stratégiques sur les trois piliers du contrat de ville -cohésion sociale, renouvellement urbain et cadre de vie, développement de l'activité économique et de l'emploi- et
signé par les autorités mentionnées au premier alinéa de
l'article
6 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine, à savoir le représentant de l’État dans le département, le président de l'établissement public de
coopération intercommunale et le ou les maires des communes concernés (RM Bies n° 75788, JO AN du 24 mars 2015, p. 2197).
L'article
11 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 dispose que le taux réduit s'applique également, pour les contrats de ville signés en 2015, aux opérations situées à l'intérieur
du périmètre défini au I-A-1-c § 50 dont la demande de permis de construire a été déposée entre le 1er janvier 2015 et la date de signature du contrat de ville.
2. Destination des immeubles concernés
90
Seuls les immeubles acquis à usage de résidence principale par des personnes physiques dont
les ressources ne dépassent pas un plafond sont éligibles au taux réduit prévu à l'article 278 sexies du CGI.
a. Immeubles acquis ou construits par des personnes physiques sous condition de ressources
100
Les ressources des personnes physiques ne doivent pas excéder les plafonds prévus à la
première phrase du dixième alinéa de l'article L. 411-2 du CCH.
110
Ces plafonds correspondent aux plafonds maximum, majorés de 11 %, fixés par l’autorité
administrative pour l’attribution des logements locatifs conventionnés dans les conditions définies à
l’article L. 351-2 du CCH et dont l’accès est soumis à des conditions de ressources, soit les plafonds du
prêt locatif social (PLS) majorés de 11 %.
Le montant des ressources à prendre en considération au cours d'une année donnée figure à
l'article
4 de l'arrêté du 29 juillet 1987 relatif aux plafonds de ressources des bénéficiaires de la législation sur les habitations à loyer modéré et des nouvelles aides de l’État en secteur locatif
repris au BOI-BAREME-000016. Le montant correspond à la somme des revenus fiscaux de référence au sens du 1° du IV de
l'article 1417 du CGI figurant sur les avis d'imposition de chaque personne composant le ménage établis au titre de
l'avant-dernière année précédant celle de la signature du contrat de location.
(120)
130
Pour bénéficier du taux réduit, l'acquéreur doit attester dans l'acte de vente qu'il
satisfait, ainsi que les personnes destinées à occuper le logement à titre de résidence principale, à cette condition de ressources.
140
La condition de ressources est appréciée à la date de signature de l'avant-contrat ou du
contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement.
Le respect de la condition de ressources est ainsi apprécié selon les cas :
- à la date de la signature de l'avant-contrat qui peut être soit une promesse unilatérale
d'achat, soit une promesse unilatérale de vente, soit un compromis de vente ;
- à la date de la signature du contrat préliminaire ou, à défaut, du contrat de vente dans le
cadre d'une vente d'immeuble à construire ;
Remarque : Le contrat préliminaire est un contrat synallagmatique, qui se
distingue de la promesse de vente. Aux termes du contrat préliminaire, le vendeur s'engage à réserver à un acheteur un immeuble ou une partie d'immeuble, en contrepartie d'un dépôt de garantie à un
compte spécial. Ce type de contrat doit satisfaire aux conditions fixées à l'article L. 261-15 du CCH
et à l'article R*. 261-25 et suivants du CCH.
- à la date de la signature du contrat de vente dans le cadre d'une vente d'immeuble construit
;
- à la date de la signature du 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.).
Sur la date d'appréciation des conditions de ressources et de la catégorie du ménage au regard de
sa composition pour l'application du taux réduit à l'acquisition d'un logement social, se reporter au BOI-RES-000003.
b. Usage de résidence principale
150
Pour bénéficier du taux réduit, l'acquéreur doit attester dans l'acte de vente, en cas de
livraison, ou lors de la souscription du dépôt de la déclaration d'achèvement, en cas de livraison à soi-même, que le logement est acquis pour un usage de résidence principale.
160
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.
170
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.
3. Plafonnement des prix de vente ou de construction
180
Le prix de vente ou de construction des logements ne peut excéder les plafonds prévus pour les
opérations mentionnées au 4 du I de l'article 278 sexies du CGI (logements destinés à être occupés par des titulaires de
contrats de location-accession et qui font l'objet d'une décision d'agrément de l'État).
En application du II de
l'article R. 331-76-5-1 du CCH, le prix de vente d'un logement agréé en prêt social de
location-accession (PSLA) ne doit pas excéder un plafond fixé à
l'annexe
II de l'arrêté du 26 mars 2004 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 (BOI-TVA-IMM-20-20-10 au II-A § 80 et 90 sur le montant des plafonds et le calcul du plafonnement).
190
Ces prix plafonds indiqués au BOI-BAREME-000016 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.
B. Opérations concernées
200
Sont concernées par l'application du taux réduit les opérations suivantes dès lors qu'elles
respectent les conditions visées au I-A § 10 et suivants.
1. Livraisons d'immeubles neufs
210
Sont concernées les livraisons d'immeubles bâtis neufs, telles qu'elles sont définies au
II § 130 du BOI-TVA-IMM-10-10-10-20.
2. Acquisition du terrain à bâtir
220
Au regard de la TVA, l'acquisition du terrain destiné à la construction d'un logement dans les
zones faisant l'objet d'une convention de rénovation urbaine ou dans les quartiers prioritaires de la ville faisant l'objet d'un contrat de ville suivant les conditions rappelées aux paragraphes
précédents, s'effectue selon les modalités suivantes :
- qu'elle soit réalisée par un promoteur ou directement par l'accédant qui entend assurer
lui-même la maîtrise d'ouvrage de la construction, l'acquisition du terrain à bâtir n'est pas soumise à la TVA lorsque le cédant n'est pas un assujetti à la TVA agissant en tant que tel ;
- lorsque la vente du terrain à bâtir est réalisée par un assujetti agissant en tant que tel,
celui-ci est redevable de la taxe, laquelle sera liquidée sur le prix total si le cédant a lui-même acquis le terrain en ayant eu droit à déduction de la taxe qui aura grevé sa propre acquisition, ou
si le cédant n'établit pas que sa propriété résulte d'une acquisition antérieure. En revanche, la taxe sera perçue sur la marge du redevable dans les conditions mentionnées à
l'article 268 du CGI lorsque le cédant n'a pas eu droit à déduction à l'occasion de sa propre acquisition ;
- qu'elle soit imposée sur le prix total ou sur la marge, la TVA est liquidée au taux réduit
sous réserve pour l'acquéreur de produire les justificatifs attestant que les conditions en sont remplies (CGI, art. 278
sexies, I-11 et 11 bis).
(230-240)
3. Réalisation de travaux via un contrat unique de construction
250
Les 11 et 11 bis du I de
l'article 278 sexies du CGI, prévoient l'application directe du taux réduit de la TVA aux travaux réalisés en
application d'un contrat unique de construction.
La notion de « contrat unique de construction » recouvre les trois types de contrats suivants
:
- le contrat de promotion immobilière défini à
l'article L. 221-1 du CCH ;
- le contrat de construction d'une maison individuelle avec fourniture de plan (CCMI avec
plan) défini à l'article L. 231-1 du CCH ;
- le contrat de construction d'une maison individuelle sans fourniture de plan (CCMI sans
plan) défini à l'article L. 232-1 du CCH.
260
L'application du taux réduit par le prestataire des travaux réalisés en exécution du contrat
unique de construction est subordonnée à ce que ce prestataire dispose des justificatifs attestant que sont remplies l'ensemble des conditions prévues aux 11 et 11 bis du I de l'article 278 sexies du
CGI.
270
Lorsqu'il bénéficie du taux réduit sur les travaux dans les conditions mentionnées au
I-B-3 § 250 à 260, l'acquéreur n'est pas fondé à procéder à une livraison à soi-même dans les conditions prévues au II de l'article 278 sexies du CGI.
Dès lors, les travaux ou autres dépenses dont l'acquéreur prendrait l'initiative en dehors du
contrat unique souscrit dans les conditions mentionnées au même paragraphe demeureraient définitivement soumis au taux de la TVA qui leur est propre.
4. Réalisation de travaux en dehors d'un contrat unique de construction
280
Lorsque le destinataire de la construction se réserve l'exécution de la maîtrise d'œuvre en ne
souscrivant pas de contrat unique de construction, les travaux et dépenses réalisées à ce titre avant l'achèvement de l'immeuble dont les dépenses d'acquisition de matériaux utilisés dans la
construction du logement et dans la limite du plafond de prix propre à cette opération d'accession à la propriété demeurent soumis au taux de la TVA qui leur est propre.
290
Le destinataire de la construction bénéficie alors du taux réduit de la TVA de façon
indirecte, par le mécanisme de la livraison à soi-même.
L'application du dispositif de la livraison à soi-même 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-A § 10 et suivants 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.
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 qui comprend notamment :
- le coût des travaux facturés par les entrepreneurs dans le cadre de contrats d'entreprises ;
- le prix d'achat des matériaux ;
- les honoraires des architectes, géomètres, maîtres d’œuvre, métreurs, etc. ;
- les frais financiers engagés pour la construction ;
- les frais généraux.
Il est admis, toutefois, que ne soient retenus dans l'assiette de la LASM ni le coût
d'acquisition du terrain, ni les frais financiers engagés pour l'acquisition du terrain et la réalisation de la construction.
II. Modalités de taxation
300
Pour les modalités de taxation des opérations décrites au I-B § 200 à 290,
il convient de se reporter au BOI-TVA-IMM-10-20.
III. Droit à déduction
310
L'imposition de la livraison à soi-même du logement à usage de résidence principale 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.
320
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 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.
330
Le crédit de TVA 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 par le
BOI-TVA-DED-50-20-10.
340
En revanche, la TVA due par la personne physique au titre de la livraison à soi-même de son
logement à usage de 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).
IV. Précisions relatives au taux applicable
350
Le taux de TVA applicable aux livraisons et livraisons à soi-même de logements à usage de
résidence principale est le taux réduit de 5,5 % en France métropolitaine et le taux de 2,10 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion.
360
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 de la Guadeloupe, de la Martinique et de la Réunion, soit le taux dérogatoire du 5° du I de
l'article 297 du CGI dans les départements de la Corse.
370
Les travaux d'amélioration, d'aménagement et d'entretien dans les deux années consécutives à
l'achèvement du logement n'ouvrent pas droit à l'application du taux réduit de 5,5 % prévu par l'article 278-0 bis A du
CGI ni du taux de 10 % prévu par l'article 279-0 bis du CGI pour les locaux d'habitation achevés depuis plus de deux
ans.
V. Modalités de remise en cause du taux réduit
A. Principe
380
Pour que la livraison ou la livraison à soi-même soit soumise au taux réduit, l'immeuble
doit cumulativement :
- être situé dans un quartier faisant l'objet d'une convention prévue à
l'article
10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine ou être situé, à la date du dépôt du permis de construire, dans un
quartier prioritaire de la politique de la ville défini à
l'article
5 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine qui fait l'objet d'un contrat de ville prévu à
l'article
6 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine, ou entièrement situé à une distance de moins de 300 mètres ou, le cas échéant, 500 mètres
(I-A-1-b § 32) de la limite de ces quartiers ;
- acquis ou construit pour un prix de vente ou de construction plafonné ;
- par des personnes physiques sous condition de ressources ;
- et destiné à l'usage de résidence principale de ces personnes.
390
Le bénéfice du taux réduit de TVA sera intégralement remis en cause si l'une de ces
conditions (situation de l'immeuble, le cas échéant, à la date du dépôt du permis de construire, prix et destination) n'est pas respectée lors du fait générateur de la taxe et, s'agissant de la
condition de ressources, lors de l'avant contrat ou du contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement.
Remarque : S'agissant des opérations éligibles au taux réduit situées entre
300 et 500 mètres de la limite d'un quartier prioritaire de la politique de la ville (I-A-1-b § 32), l'absence de signature de la convention prévue à
l'article
10-3 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine au moment de la survenance du fait générateur, que celui-ci
intervienne ou non dans les deux ans suivant la signature du protocole de préfiguration à cette convention, ne constitue pas un motif de remise en cause du taux réduit.
400
S'agissant de la condition de destination à l'usage de résidence principale, il est rappelé
que l'acquéreur doit attester dans l'acte de vente, en cas de livraison, ou lors de la souscription de la déclaration d'achèvement, en cas de livraison à soi-même, que le logement est acquis pour un
usage de résidence principale.
410
Le II de l'article 284
du CGI prévoit que lorsque les conditions auxquelles est subordonné l'octroi du taux réduit, cessent d'être remplies dans les quinze ans qui suivent le fait générateur de l'opération, toute
personne qui s'est livré à elle-même 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 de TVA,
diminué d'un dixième par année de détention au-delà de la cinquième année.
Pour les livraisons d'immeubles visées aux 11 et 11 bis du I de
l'article 278 sexies du CGI intervenant à compter du 1er janvier 2014, le délai durant lequel les conditions
d'octroi du taux réduit doivent être respectées est ramené à dix ans suivant la réalisation du fait générateur de l'opération. Par ailleurs, le complément d'impôt dû résultant de la différence entre
le taux réduit de 5,5 % et le taux normal de TVA est diminué d'un dixième par année de détention à compter de la première année.
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, le cas échéant, prévu au II de l'article 284 du CGI.
415
Sur l'absence de complément de TVA lors d'une cession en viager occupé d'un bien immobilier, se
reporter au BOI-RES-000001.
420
La circonstance que les plafonds de ressources ne soient 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 de TVA initialement accordé car cette condition est appréciée, une fois pour toutes. Il en résulte
que le taux réduit pourra être remis en cause, outre le cas décrit au V-A § 390, lorsque la condition d'usage de résidence principale cesse d'être remplie (revente, usage de résidence
secondaire, usage locatif, etc.) selon les modalités décrites dans l'exemple ci-dessous :
Exemple : Un ménage souhaite revendre au 1er novembre 2019 un
logement constituant sa résidence principale situé dans un quartier prioritaire de la politique de la ville faisant l'objet d'un contrat de ville, ou dans un quartier faisant l'objet d'une convention
pluriannuelle de rénovation urbaine, acquis en l'état futur d'achèvement le 1er septembre 2015 pour un montant de 100 000 € hors TVA. Lors de son acquisition, le ménage a supporté une TVA à
taux réduit, soit 5 500 € (100 000 x 5,5 %).
Si la condition d'usage de résidence principale n'est plus remplie suite à la revente du
logement le 1er novembre 2019 (c'est-à-dire dans la cinquième année suivant l'acquisition), le ménage devra reverser la différence entre le montant de TVA au taux réduit et le montant de
TVA au taux normal diminué d’un dixième par année de détention, soit 8 700 € [(20 000 - 5 500) x 6/10].
B. Exceptions
430
Le bénéfice du taux réduit ne sera pas remis en cause dans les cas de survenance, pour
l'acquéreur ou son conjoint, des évènements 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 en cause ;
- 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 (C.trav.) ;
- délivrance d'une carte d'invalidité définie à
l'article L. 241-3 du code de l'action sociale et des familles (CASF) ;
- divorce ou dissolution d'un pacte civil de solidarité entre les cohabitants.
Lorsque les conditions d'octroi du taux réduit ne sont plus remplies à compter du
1er janvier 2014, le bénéfice de ce taux ne sera également pas remis en cause dans les cas de survenance pour l'acquéreur, même antérieure au 1er janvier 2014 pour autant qu’elle
soit postérieure à la livraison du logement, des évènements suivants :
- mariage ou conclusion d'un pacte civil de solidarité, à condition que le bien n’ait pas
été acquis par les ou l'un des futurs époux ou partenaires dans le cadre d'une indivision ;
- naissance d'un enfant ;
- délivrance d'une carte d'invalidité définie à l'article L. 241-3 du CASF à l'un des
enfants à charge.
C. Modalités de reversement du complément de taxe
440
S'agissant des modalités de reversement du complément de taxe, il s'effectue auprès du
service des impôts des entreprises du lieu de situation de l'immeuble à l'aide d'une déclaration établie sur papier libre mentionnant les éléments suivants :
- nom et adresse de la personne s'étant livré à elle-même le logement ou ayant acquis le
logement ;
- lieu de situation de l'immeuble (commune, rue, numéro, etc.) ;
- date de l'achèvement de l'immeuble ou de la délivrance du récépissé de la déclaration
attestant de l'achèvement des travaux pour les livraisons à soi-même, ou la date de l'acte pour les mutations ;
- date et nature de l'événement entraînant la remise en cause de l'application du taux
réduit (date de la vente, de la mise en location, du changement d'affectation, etc.) ;
- montant et modalités de calcul du complément de taxe à reverser : différence entre le
montant de TVA au taux normal (base d'imposition x taux normal) et le montant de TVA au taux réduit initialement appliqué diminué d'un dixième par année de détention au-delà de la cinquième. Pour les
livraisons d'immeubles intervenant à compter du 1er janvier 2014, le complément de taxe à reverser est diminué d'un dixième par année de détention à compter de la première année.
Le montant de la base d'imposition à retenir figure dans le cadre III de l'imprimé n°
941-SD (CERFA n° 11114), disponible en ligne sur le site
www.impots.gouv.fr, en cas de livraison à soi-même (construction) ou dans l'acte de vente en cas d'acquisition d'un immeuble neuf.
450
Selon la nature de l'opération initiale ayant donné lieu à l'application au taux réduit de
TVA, cette déclaration devra être accompagnée des documents suivants :
- pour les livraisons à soi-même d'immeubles, les imprimés n° 941-SD
(CERFA n° 11114) et n° 943-SD (CERFA n° 11116),
disponibles en ligne sur le site www.impots.gouv.fr, initialement déposés en application de l'article 244 de l'annexe II
au CGI, sur lesquelles figurent le montant de la base d'imposition ainsi que le taux réduit initialement appliqué ;
- pour les livraisons d'immeubles neufs, l'acte de vente établi lors de l'acquisition ayant
donné lieu à l'application du taux réduit.
Un modèle de lettre pouvant servir de déclaration est proposé au
BOI-LETTRE-000088.
Exemple : En reprenant les données de l'exemple figurant au V-A §
420, le redevable devra notamment indiquer sur papier libre :
- date d'acquisition : 1er septembre 2015 ;
- date et nature de l'événement entraînant la remise en cause de l'application du taux réduit :
1er novembre 2019 ;
- base d'imposition (A) : 100 000 € ;
- montant de TVA au taux réduit (B) : 100 000 x 5,5 % = 5 500 € ;
- montant de TVA au taux normal (C) : 100 000 x 20 % = 20 000 € ;
- différence C - B (D) : 20 000 - 5 500 = 14 500 € ;
- nombre d'année de détention (E) : 4 ;
- montant du complément de TVA à reverser : D - [(D x E) / 10] : 14 500 - [(14 500 x 4) / 10] =
8 700 €. | Bulletin officiel des finances publiques - impôts | BOI-TVA-IMM-20-20-20 | https://bofip.impots.gouv.fr/bofip/2504-PGP.html/identifiant=BOI-TVA-IMM-20-20-20-20190424 | 2019-04-24 00:00:00 | 9e372d8a30ec48ff5a74bd84c5bd807d2fcffb1f608c44d6020028c4172e320c | [
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] |
Noms et adresses des propriétaires ou usufruitiers
Nature et forme des titres
Nom et siège social de l'émetteur
Date de mise en paiement des revenus ou numéro du coupon
Nombre de coupons
Montant brut des revenus
Montant net des revenus
Par titre
Total
Par titre
Total
1
2
3
4
5
6
7
8
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N° 5171
Liban
R. F.
- 1 -
Demande collective d'exonération
de l'impôt sur les revenus des valeurs mobilière libanaises
(dividendes, intérêts et revenus assimilés)
en application de la convention fiscale franco-libanaise
du 24 juillet 1962
------------
Le banque soussignée (Nom de la banque française, en lettres capitales) :
Succursale ou agence à (Adresse complète) :
déclare qu'à sa connaissance à la date à laquelle les coupons de dividende et/ou les coupons
d'intérêt mentionnés dans le tableau figurant ci-dessus ont été mis en payement, les personnes désignées dans la première colonne du tableau :
- sont propriétaires ou usufruitières des titres désignés, dans la deuxième colonne, en regard
de leur nom et qu'elles ne possèdent pas cette qualité en vertu d'un arrangement quelconque ayant pour conséquence d'éluder le payement de l'impôt dû au Liban ;
- qu'elles sont résidentes de France au sens de l'article 2 de la convention fiscale du 24
juillet 1962 entre la France et le Liban ;
- qu'elles ne possèdent pas, au Liban, d'établissement stable auquel se rattachent les valeurs
génératrices d'intérêts ou de dividendes.
Elle déclare, en outre, qu'à la date de mise en payement des coupons, les titres se trouvaient
sous sa garde (1).
- qu'elle effectue le payement des coupons dans les conditions prévues par la convention du 24
juillet 1962 ;
- et qu'elle fournit à l'Administration fiscale française, le relevé prévu à
l'article 57 de l'annexe II au code général des impôts (CGI) [ex-article 08 D de l'annexe II au CGI].
Elle demande en conséquence, l'exonération de l'impôt libanais sur le revenu des capitaux
mobiliers afférents aux titres en cause.
Fait à , le
Signature,
Nom et qualité du signataire,
(1) En indiquer le lieu | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000147 | https://bofip.impots.gouv.fr/bofip/2651-PGP.html/identifiant=BOI-LETTRE-000147-20140728 | 2014-07-28 00:00:00 | 1f62a3a85a335163500f1bac67351498eb0fdf914ca226e2fb7f8807bcf45628 | [
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1
Les bénéfices de l'exploitation agricoles sont définis à
l'article 63 du code général des impôts (CGI).
Par exception, les produits d'activités purement agricoles peuvent cependant être imposés au
titre des bénéfices industriels ou commerciaux : il en est ainsi, en application du 1 du I de l'article 155 du CGI, lorsque ces
activités ne constituent que l'accessoire d'une activité industrielle ou commerciale. En pareil cas, la totalité du bénéfice professionnel est imposée dans la catégorie des bénéfices industriels et
commerciaux.
10
Le présent chapitre se décompose de la manière suivante :
- activités génératrices de bénéfices agricoles (section 1,
BOI-BA-CHAMP-10-10-10) ;
- revenus exclus de la catégorie des bénéfices agricoles (section 2,
BOI-BA-CHAMP-10-10-20). | Bulletin officiel des finances publiques - impôts | BOI-BA-CHAMP-10-10 | https://bofip.impots.gouv.fr/bofip/2726-PGP.html/identifiant=BOI-BA-CHAMP-10-10-20160907 | 2016-09-07 00:00:00 | 089266b10e1253cc2840dfd77e3beb0f993c31a2a68ef40b25e0110859746f7e | [
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] |
1
L'article 93 du code général
des impôts (CGI) et l'article 93 A du CGI définissent les règles de détermination du bénéfice imposable. Celui-ci est
constitué par l'excédent des recettes totales sur les dépenses nécessitées par l'exercice de la profession.
10
L'étude des règles de détermination du bénéfice portera sur :
- le bénéfice net (chapitre 1, BOI-BNC-BASE-10-10) ;
- la détermination du patrimoine professionnel (chapitre 2,
BOI-BNC-BASE-10-20). | Bulletin officiel des finances publiques - impôts | BOI-BNC-BASE-10 | https://bofip.impots.gouv.fr/bofip/2745-PGP.html/identifiant=BOI-BNC-BASE-10-20160706 | 2016-07-06 00:00:00 | ff9f76219bb28cc9eef21c04a314eb56d194b789bc081ae021e97c8e98751bd8 | [
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] |
1
Le présent titre a pour objet de préciser les moyens de paiement des droits de timbre, les
débiteurs des droits de timbre et les garanties de paiement.
I. Moyens de paiement des droits de timbre
10
La contribution du timbre est acquittée, aux termes de
l'article 887 du CGI, selon les modalités et les conditions fixées par décret :
- soit par l'emploi de machines à timbrer ;
- soit par l'apposition de timbres mobiles ;
- soit au moyen du visa pour timbre ;
- soit sur déclaration ou sur la production d'états ou d'extraits ;
- soit par voie électronique au moyen d'un timbre dématérialisé .
D'autre part, dans certains cas, le droit de timbre peut être payé par compensation ou par
imputation .
A. Machines à timbrer
20
Seules seront étudiées ici les règles principales relatives aux machines à timbrer utilisées
par les régies des recettes des préfectures et sous-préfectures.
30
Nonobstant toute disposition contraire, l'emploi des machines à timbrer est autorisé pour le
timbrage de tous documents donnant lieu à la perception des droits de timbre dans les régies de recettes des préfectures et sous-préfectures
(CGI, annx IV, art. 121 KA).
Peuvent notamment être timbrés par ce procédé :
- les passeports et les titres de voyages délivrés aux réfugiés ou apatrides
(CGI, art. 953, 954 et
BOI-ENR-TIM-20-20) ;
- les permis de conduire les véhicules automobiles, les motocyclettes d'une cylindrée
supérieure à 125 cm3 et tous autres véhicules à moteur (CGI, art. 1599 terdecies)
(BOI-ENR-TIM-20-60-10) ;
- les certificats d'immatriculation des véhicules automobiles et de tous autres véhicules à
moteur (CGI, art. 1599 quindecies) (BOI-ENR-TIM-20-60-20).
1. Demande d'agrément
40
Toute machine destinée au timbrage des documents donnant lieu à la perception des droits de
timbre dans les régies de recettes des préfectures et sous-préfectures doit être agréée par le directeur général des des finances publiques.
La demande d'agrément qui doit spécifier que l'appareil est exclusivement proposé pour le
recouvrement des droits de timbre perçus par les régies de recettes des préfectures et sous-préfectures, est adressée au directeur général des finances publiques à Paris.
Le directeur général des finances publiques statue après avis du conseil technique des postes
et télécommunications, à l'examen duquel l'appareil est obligatoirement soumis.
La mise en vente de ladite machine est subordonnée à cet agrément préalable
(CGI, annx IV, art. 121 KB).
2. Mise en service et retrait
50
Avant d'être mises en service, les machines doivent être présentées au service des recherches
et du contrôle technique des télécommunications pour y être individuellement essayées, éprouvées, poinçonnées. Ce contrôle est signalé par l'apposition d'un poinçon millésimé sur chaque machine
conférant autorisation de mise en service dans un délai de deux ans. Le service des recherches et du contrôle technique délivre pour chaque machine, après vérification et poinçonnement, un bulletin de
contrôle indiquant que les compteurs ont été ramenés à zéro (CGI, annx IV, art. 121 KE).
Les machines mises en service doivent, dans toutes leurs parties, être conformes aux modèles
agréés par l'administration ; les clichés donnant les empreintes de timbrage doivent être conformes aux types fixés par une instruction, prise sous le double timbre du ministre de l'Intérieur et du
ministre chargé du budget (instruction interministérielle du
23 juillet 1969).
Un spécimen complet de chaque type de machine avec ses accessoires est déposé par le
constructeur au service des recherches et du contrôle technique des télécommunications. Ce dépôt ne donne lieu à aucune rétribution
(CGI, annx IV, art. 121 KC).
L'administration des postes et télécommunications fera procéder, au cours de la fabrication
des machines, à toutes vérifications et à tous essais qu'elle jugera utiles, notamment en vue de s'assurer de la qualité des métaux employés dans la construction des divers organes de la machine
(cémentation, trempe, etc.) (CGI, annx IV, art. 121 KD).
Toute installation de machine dans une régie de recettes de préfecture ou de sous-préfecture
fait l'objet, après avis du ministre de l'intérieur, d'une décision du préfet dont celui-ci donne notification préalablement à l'installation de la machine, au directeur départemental des finances
publiques du lieu d'utilisation en indiquant les éléments d'identification définis dans l'instruction interministérielle prévue à l'article 121 KC de l'annexe IV au CGI.
Cette installation ne peut avoir lieu qu'en présence du représentant de ce directeur qui doit
sceller le capot et s'assurer de la mise à zéro des compteurs de la machine. Le représentant du directeur départemental des finances publiques arrête simultanément la comptabilité du régisseur
(CGI, annx IV, art. 121 KF).
60
Le retrait d'une machine dont le fonctionnement est signalé comme défectueux et son
remplacement ne peuvent avoir lieu qu'en présence d'un représentant du service des impôts seul compétent pour procéder aux opérations de descellement de cette machine et de scellement de la nouvelle
machine. Le poinçonnage après retrait et réparation est effectué par les agents techniques de l'administration des postes et télécommunications, seuls qualifiés pour estimer si les réparations
indispensables ont été effectuées et pour délivrer le bulletin de contrôle visé à l'article 121 KE de l'annexe IV au
CGI (CGI, annx IV, art. 121 KG).
Les régisseurs de recettes des préfectures et sous-préfectures doivent être présents lors de
toute installation ou retrait de machines. Ils ne peuvent effectuer ni accepter que soient effectuées à une machine en service des réparations ayant une répercussion sur le mécanisme des compteurs ou
sur celui d'apposition des empreintes. Ils ne peuvent modifier, d'une façon quelconque, aucune des parties du mécanisme ou des compteurs. Ils doivent signaler toute machine dont le fonctionnement est
défectueux au constructeur ainsi qu'aux service des impôts des impôts à laquelle la machine se trouve rattachée, en vue de son retrait
(CGI, annx IV, art. 121 KK).
3. Versement des droits de timbre
70
Dans un délai de cinq jours à compter de la date de chaque arrêté mensuel de ses écritures
comptables, chaque régisseur autorisé à employer une ou plusieurs machines adresse au service des impôts du lieu d'utilisation une fiche indiquant pour chacune d'elles :
- la désignation de la régie de recettes ;
- les éléments d'identification de la machine prévus dans l'instruction interministérielle ;
- le montant total et éventuellement par catégorie à verser à ladite recette des droits de
timbre représentés par les empreintes apposées à l'aide de la machine depuis le précédent arrêté (CGI, annx IV, art.
121 KJ).
Remarques :
Les documents revêtus d'empreintes de machines à timbrer sont soumis aux mêmes règles que ceux
revêtus de timbres mobiles (CGI, annx IV, art. 121 KH) ;
Sera réputé non timbré tout document portant une empreinte de timbrage non conforme aux types
fixés par l'instruction interministérielle cité au I-A-2 § 50 (CGI, annx IV, art. 121 KI) ;
- toutes facilités doivent être données aux agents des finances publiques pour procéder, sans
avis préalable, à l'inspection des machines, au relevé des compteurs et à la consultation des bandes de contrôle (CGI,
annx IV, art. 121 KL).
B. Timbres mobiles
80
Selon l'article 887 du
CGI, la contribution du timbre peut être acquittée par l'apposition de timbres mobiles.
Chaque timbre mobile porte distinctement son prix et a pour légende les mots « République
française » (CGI, art. 888).
1. Champ d'application
90
Les timbres mobiles peuvent être utilisés pour constater le paiement des droits perçus au
profit de l'office français de l'immigration et de l'intégration (BOI-ENR-TIM-20-10), ainsi que les droits exigibles sur les requêtes enregistrées auprès des cours d'appel.
100
Par ailleurs, l'apposition de timbres mobiles constitue le seul mode de paiement admis pour
les demandes d'inscription aux examens, les documents relatifs à la navigation intérieure, certains titres de voyages et assimilés, les permis de chasser, les récépissés de déclaration de mise en
circulation de véhicules à moteur et tous les renouvellements d'autorisations, visas donnant ouverture au timbre.
110
Les timbres mobiles peuvent également être utilisés dans tous les cas où le visa pour timbre
est susceptible de s'appliquer (cf. I-C § 260) quelle que soit la nature du droit considéré.
Par ailleurs, les timbres mobiles sont obligatoirement utilisés pour acquitter les amendes
forfaitaires sanctionnant les infractions à la réglementation :
- de la circulation routière ;
- des parcs nationaux.
2. Forme
120
Il existe deux sortes de timbres mobiles.
a. Timbres mobiles de la série unique
130
Cette série est créée par
l'arrêté du 6 août 2001 portant
création de timbres fiscaux libellés en euros de la série unique France.
Lorsque les nouvelles quotités ne sont pas immédiatement disponibles, les droits peuvent être
acquittés, pendant cette période, par l'apposition de quotités actuellement en vigueur.
b. Les timbres mobiles des séries spéciales
140
Il s'agit :
- des timbres destinés à constater le paiement des amendes forfaitaires sanctionnant les
infractions à la réglementation de la circulation routière, des parcs nationaux et des réserves naturelles (timbres-amendes)
(arrêté du 2 août 2001 portant création des timbres mobiles libellés en euros de la série spéciale des
timbres-amendes destinés à constater le paiement des amendes forfaitaires sanctionnant les infractions à la réglementation de la circulation routière, des parcs nationaux et des réserves naturelles).
- des timbres destinés à constater le paiement des taxes perçues au profit de l'office
français de l'immigration et de l'intégration (cf. I-B-1 § 90),
3. Débite des timbres mobiles – remise
150
Selon les dispositions de
l'article 893 du CGI, aucune personne ne peut vendre des timbres qu'en vertu d'une commission délivrée par l'autorité compétente
de l'État.
160
La débite des timbres mobiles est assurée par les comptables de la DGFiP, les recettes locales
des douanes et droits indirects (CGI, annx IV, art. 121 KM bis et
CGI, annx IV, art. 121 KM ter).
Toutefois, les gérants de débits de tabacs sont également habilités à vendre les timbres
mobiles. Ils bénéficient d'une remise (CGI, annx IV, art. 121 KM).
170
En ce qui concerne la débite des timbres-amende, en métropole, ces timbres sont vendus par les
débitants de tabacs, les comptables de la DGFiP et les receveurs locaux des Douanes et droits indirects.
Dans les départements d'outre-mer, la débite des timbres-amendes est assurée par les
comptables de la DGFiP et les receveurs locaux des Douanes et droits indirects.
En outre, pour accroître, le nombre des points de vente dans ces départements, des
distributeurs auxiliaires sont spécialement commissionnés dans les localités répondant à certaines caractéristiques. Il appartient aux directeurs départementaux des finances publiques de déterminer le
nombre de ces distributeurs auxiliaires et de choisir ceux qu'ils commissionnent en accord avec les intéressés.
180
Les maires sont également habilités à délivrer l'ensemble des timbres mobiles mais ils peuvent
se limiter à vendre uniquement les valeurs nécessaires à l'établissement ou au renouvellement des cartes d'identité et des passeports.
Ils doivent s'approvisionner obligatoirement et exclusivement auprès des débitants de tabac de
leur commune et à défaut de la commune la plus proche. Les directeurs départementaux des finances publiques doivent prendre l'attache du Président de la Chambre syndicale des débitants de tabac de
leur département pour procéder à la désignation des gérants qui seront habilités à approvisionner les municipalités.
Dans un premier temps et dans un souci de commodité, les services du débitant le plus proche
de la mairie pourront être sollicités à condition que sa gestion (solvabilité, respect des obligations fiscales, service de l'usager) n'ait pas donné lieu à critique. Par la suite, il conviendra
d'établir un roulement parmi les gérants en fonction qui, remplissant les conditions exigées, seront volontaires pour vendre aux mairies les timbres mobiles correspondant à leur demande.
La municipalité étant considérée comme un client du débitant auprès duquel elle acquiert les
valeurs, ne bénéficie pas d'un approvisionnement de base gratuit.
Lors de l'acquisition des valeurs auprès du débitant, la municipalité individualise sur un
imprimé n° 2840-SD (disponible sur le site impots.gouv.fr à la
rubrique "recherche de formulaires") aménagé à cet effet, les éléments relatifs à chacun de ses approvisionnements : quotité, nombre, valeur. Ce document doit être établi en double exemplaire,
l'un étant conservé par le service municipal, et l'autre par le débitant.
Le service municipal perçoit sur le prix de la vente annuelle des timbres une rémunération
proportionnelle au montant de la débite. Le taux de cette remise est fixé à 3 %.
Bien entendu, la remise destinée au débitant est calculée sur l'intégralité de sa débite et
liquidée au taux de 5 %.
4. Modalités d'apposition
190
Les timbres mobiles sont apposés, sous la responsabilité des redevables de l'impôt ou des
personnes auxquelles incombe la remise des documents administratifs soumis au timbre au plus tard au moment de leur remise
(CGI, annexe III, art. 405 D).
Il n'est pas obligatoire, lorsque l'impôt est acquitté au moyen de plusieurs timbres mobiles
de même quotité, de coller chacun d'eux isolément, en le séparant des autres par une marge ; ces vignettes peuvent donc rester attachées, sous réserve que l'oblitération soit régulière, comme il est
indiqué au I-B-5 § 200.
Remarque : à défaut de timbrage, ou si les timbres apposés sont de quotités
insuffisantes, les redevables de l'impôt ou, le cas échéant, les personnes auxquelles incombe la remise des documents administratifs soumis au timbre, restent responsables du paiement des droits et,
éventuellement, des amendes encourues.
5. Oblitération
200
Aux termes mêmes de
l'article 405 D de l'annexe III au CGI, les timbres mobiles doivent être immédiatement oblitérés.
Lorsqu'elle est manuscrite, l'oblitération s'effectue par l'apposition à l'encre indélébile,
en travers de chaque timbre, de la date de l'oblitération et de la signature de l'un quelconque des redevables ou de l'autorité administrative.
Cette oblitération manuscrite peut être remplacée par l'apposition à l'encre grasse :
- soit d'un cachet faisant connaître le nom ou la raison sociale du contribuable et de la date
de l'oblitération ;
- soit du cachet réglementaire à date de l'autorité ou du fonctionnaire compétent.
210
Dans tous les cas, l'oblitération est faite de telle manière qu'elle figure partie sur le
timbre mobile et partie sur le papier ou le document passible du droit (CGI, annexe III, art. 405 F).
Remarque. : Bien que l'article 405 F de l'annexe III au CGI impose une
oblitération distincte pour chaque timbre, aucune infraction ne doit être relevée lorsque plusieurs timbres sont oblitérés simultanément par une seule empreinte comportant les mentions réglementaires,
apposée de telle sorte que lesdits timbres ne puissent être réutilisés.
En revanche, les agents ne doivent pas hésiter à réclamer les pénalités légales lorsqu'une
réutilisation paraît possible (il en est ainsi, en particulier, lorsque l'empreinte d'un cachet, sans date, repose exclusivement sur les vignettes elles-mêmes) ; ils sont invités, d'autre part à
veiller à la régularité des oblitérations qu'ils effectuent eux-mêmes.
6. Marquage
220
Les utilisateurs de timbres mobiles qui désirent se prémunir contre les risques de
détournement, conservent la faculté, accordée par une décision du 8 mai 1893, de marquer par perforation, sans avoir à en demander l'autorisation, les timbres mobiles de toute nature qu'ils
détiennent.
Cette perforation ne constitue en effet une infraction, au regard de
l'article 894 du CGI, que dans le cas où la disposition ou la dimension des entailles seraient telles que la physionomie des
timbres se trouverait sensiblement modifiée.
Sous cette réserve, les signes distinctifs employés ne sont soumis à aucune forme
particulière et peuvent se composer de lettres initiales, de chiffres ou de figures quelconques et être obtenus soit par des lignes pointillées produites par des aiguilles perforatrices, soit par de
simples entailles à l'emporte-pièce.
230
Les redevables qui veulent s'assurer de la régularité de leurs marques, au regard de
l'article 894 du CGI, doivent déposer à la direction départementale des finances publiques dont relève leur domicile, leur siège
social ou, éventuellement, l'agence utilisatrice, une demande d'agrément, en double exemplaire, comportant, en marge, l'apposition de l'empreinte de l'appareil.
L'un des exemplaires de cette demande, revêtu de la décision du directeur, est renvoyé au
redevable ; l'autre exemplaire est conservé à la direction.
7. Demande en restitution
240
Une demande de restitution de timbres mobiles de la série unique et de la série spéciale des
timbres-amendes peut être favorablement accueillie lorsque ces valeurs, objet de la demande de restitution, ne sont pas oblitérées.
Elle ne peut concerner que les timbres des séries qui sont en vigueur, à savoir :
- les timbres mobiles de la série unique, créés par
l'arrêté du 6 août 2001 portant
création de timbres fiscaux libellés en euros de la série unique France ;;
- les timbres-amendes, créés par
l'arrêté du 2 août 2001 portant création des timbres mobiles libellés en euros de la série spéciale des
timbres-amendes destinés à constater le paiement des amendes forfaitaires sanctionnant les infractions à la réglementation de la circulation routière, des parcs nationaux et des réserves naturelles).
Les développements concernant la demande de restitution des timbres mobiles sont traités
dans la série contentieux (BOI-CTX-PREA-10-10 et BOI-CTX-PREA-10-50).
8. Sanctions fiscales et pénales
250
Les sanctions fiscales et pénales applicables en cas d'infraction aux règles définies pour
les timbres mobiles sont développées dans contrôle fiscal.
C. Visa pour timbre
260
Le visa pour timbre est une mention apposée sur l'écrit présenté à la formalité et qui est
destiné à tenir lieu de l'empreinte du timbre.
II est donné par le comptable de la DGFiP au comptant ou en débet
(CGI, annx III, art. 405 G).
La mention du visa pour timbre se présente ainsi :
« visé pour valoir timbre au service des impôts de..., le... ; références du service des
impôts ; ... somme perçue ... (en lettres), signature.. ».
270
La mise en œuvre de la procédure du visa pour timbre, de nature à pallier certaines
difficultés particulières, a pour effet de substituer, dans certains cas, à l'apposition d'un timbre mobile de la série unique, une mention particulière sur le document à timbrer.
Bien entendu, il ne s'agit là que d'une possibilité supplémentaire offerte aux redevables
pour s'acquitter du droit de timbre, le recours aux autres modes de paiement - apposition de timbres mobiles, emploi d'une machine à timbrer ou paiement sur état, selon le cas - demeurant toujours
possible.
1. Visa pour timbre au comptant
280
Peuvent être acquittés au moyen du visa pour timbre au comptant les droits de timbre dus sur
:
- les écrits rédigés en contravention aux lois sur le timbre présentés spontanément par les
parties ou annexés à des actes soumis à l'enregistrement ;
- les photocopies et reproductions obtenues par un moyen photographique ;
- les actes passés ou rédigés en dehors des départements français et pour lesquels le droit
de timbre devient exigible ;
- les actes sous-seing privé présentés à la formalité de l'enregistrement
(CGI, annx III, art. 313 BI).
290
Lorsqu'il est donné au comptant, il comporte, comme l'enregistrement, l'analyse de l'acte
sur un bordereau ; les agents peuvent, dans ce cas, suppléer au visa et à cette analyse en utilisant des timbres mobiles.
300
Les modalités d'application de la procédure du visa pour timbre au regard des actes
sous-seing privé appellent les commentaires suivants :
310
La procédure du visa pour timbre ne trouve à s'appliquer qu'à l'égard des actes établis en
la forme sous-seing privé présentés à la formalité de l'enregistrement obligatoirement ou volontairement par des redevables occasionnels. Ces derniers, en effet, se sont parfois trouvés en butte à des
difficultés pour se procurer les timbres mobiles qui leur sont nécessaires.
Le recours au visa pour timbre consiste à remplacer l'apposition de timbres mobiles sur
chacune des pages de l'acte et de ses copies par l'inscription, par le comptable compétent pour exécuter la formalité, d'une mention de visa en marge de la première page des originaux de l'acte, ainsi
que, le cas échéant, de celle du double établi, conformément aux dispositions de l'article 849 du CGI.
Cette mention revêtira, de préférence, la forme d'un cachet attestant à la fois
l'enregistrement de l'acte et le paiement du timbre.
2. Visa pour timbre en débet
320
Cette formalité est prévue par
l'article 889 du CGI.
Lorsqu'il est donné en débet sur un acte dispensé de l'enregistrement le visa pour timbre
n'emporte pas analyse sur un bordereau, mais contient seulement les mentions prévues à l'article 889 du CGI.
Aux termes de l'article 889 du CGI, ce visa, daté et signé du comptable public compétent,
contient le détail des droits postérieurement exigibles libellé en chiffres. et le total de ces droits en toutes lettres.
Remarque : Lorsque le visa pour timbre est donné, au comptant ou en débet, en
même temps que la formalité de l'enregistrement, les règles de manutention prévues pour celle-ci lui sont applicables et les mentions de visa et d'enregistrement peuvent être fusionnées.
D. Paiement sur états
330
Cette modalité d'acquitter le droit de timbre sur la production d'états est expressément
prévue par l'article 887 du CGI.
Par exception au principe suivant lequel le timbrage doit être effectué avant tout usage du
papier et pour faciliter aux contribuables le paiement de l'impôt, l'administration peut, sous certaines conditions, autoriser les redevables à acquitter les droits sur états,
1. Champ d'application
340
Le paiement sur états constitue le seul mode de paiement autorisé pour les droits afférents
:
- aux formules de chèques visées à
l'article 916 A du CGI (CGI, annx III, art.
313 BG bis) ;
- aux permis de conduire
(CGI, annx III, art. 313 BE, II) ;
- aux certificats d'immatriculation des véhicules à moteur y compris ceux des séries W et WW
(CGI, annx III, art. 313 BF).
2. Modalités de paiement sur états
a. Perception du droit de timbre
350
La perception de l'impôt est constatée par l'apposition, très apparente, d'une formule
comprenant la mention « Droit de timbre payé sur état ».
b. Recouvrement
360
En règle générale, le montant des droits de timbre afférents à chaque mois est versé dans
les vingt premiers jours du mois suivant au service des impôts désigné par l'administration.
Il existe toutefois des règles particulières relatives à chaque droit de timbre.
Pour plus de précisions on se reportera aux modalités de paiement relatives à chaque droit
de timbre et taxes assimilées.
370
Si le redevable découvre des erreurs ou omissions, les droits se rapportant à ces erreurs ou
omissions font l'objet d'un état spécial détaillé en double exemplaire indiquant les différences en plus ou en moins. Cet état est fourni avec celui du mois pendant lequel ces erreurs ou omissions ont
été constatées.
Si des vérifications effectuées par l'administration, il résulte un complément de droits au
profit du Trésor, ce complément est acquitté immédiatement. Dans le cas où la vérification ferait ressortir un excédent dans les versements effectués, cet excédent serait imputé sur le montant du plus
prochain versement (CGI, annx III, art. 406).
3. Sanctions
380
Dans tous les cas où le droit de timbre est payé sur états, le recouvrement, à défaut de
versement dans les délais et dans les formes prescrites, est poursuivi comme en matière de timbre.
L'article 1840 H du
CGI prévoit que toute infraction aux textes qui réglementent le paiement des droits de timbre en compte avec le Trésor est passible d'une amende de 15 €.
Cette amende de 15 € s'applique dans tous les cas où l'infraction n'est pas sanctionnée par
les dispositions des articles 1727 du CGI et 1729 du
CGI et du 1 de l'article 1729 B du CGI.
E. Paiement par voie électronique au moyen d'un timbre dématérialisé
390
Le paiement du droit de timbre par voie électronique est expressément prévu par
l'article 887 du CGI.
Conformément aux dispositions de
l'article 899 du CGI, le timbre dématérialisé est délivré pour un usage déterminé, il est spécialisé par type de formalité pour
laquelle il est acquis.
Exemple : Un timbre dématérialisé pour un passeport concernant une personne
majeure ne pourra pas être utilisé pour une demande de passeport pour une personne mineure, dès lors que le montant du timbre est différent.
391
Le timbre dématérialisé est doté d'un identifiant unique
(CGI, art. 899), il se caractérise par un code numérique sécurisé et unique, composé de 16 chiffres. Ce code numérique peut
aussi prendre la forme d'un code 2D (flash code). Ce code numérique, quelque soit sa forme (présentation du code intégré au document envoyé par courriel ou numéro du timbre joint au SMS), devra être
présenté lors du dépôt de la demande de formalité en lieu et place des timbres papier.
392
Le timbre dématérialisé est valide pendant un délai de six mois à compter de sa date
d’acquisition, quelle que soit l'évolution du tarif applicable (CGI, art. 900). Ainsi, en cas de changement de tarif, le timbre
électronique reste utilisable pour la formalité pour laquelle il a été acquis, jusqu'à l'expiration de sa durée de validité de 6 mois.
Il est précisé que ce délai est suspendu, le cas échéant, de la date du dépôt à la date de
fin de l'instruction par l'autorité compétente de la demande pour laquelle le timbre dématérialisé est exigé.
393
Une demande de remboursement relative à un timbre dématérialisé non consommé doit être
présentée au plus tard six mois après l’expiration du délai de validité prévu à l'article 900 A du CGI.
Un remboursement en ligne est possible, si toutes les conditions suivantes sont remplies :
- la carte bancaire utilisée lors de l'achat doit toujours être valide ;
- le timbre doit avoir été acheté depuis plus de trois jours et moins d'un an ;
- le timbre ne doit pas avoir été déjà remboursé ni utilisé.
Ces demandes de remboursement sont traitées par crédit automatique sur le compte bancaire
adossé à la carte de paiement ayant servi à l’achat initial sur Internet.
Si le timbre n'est pas remboursable automatiquement, les demandes de restitution devront
être présentées directement auprès de l'organisme l'ayant délivré.
F. Compensation et imputation du droit de timbre
400
Le droit de timbre peut, le cas échéant, être également payé par compensation ou par
imputation.
1. Paiement par compensation
410
Il résulte des termes de
l'article L. 80 du LPF que l'administration peut effectuer toute compensation en ce qui concerne les droits de timbre :
les droits indûment acquittés peuvent être compensés avec d'autres droits de timbre non encore payés.
Il résulte également des dispositions de cet article que, dans le cas où un excédent est
reconnu au titre d'un droit d'enregistrement, cet excédent peut être compensé avec une omission ou une insuffisance constatée au titre, soit d'un autre droit d'enregistrement, soit d'un droit de
timbre, à la seule condition que les droits compensés soient perçus au profit de l'État. Inversement, les excédents de perception sur les droits de timbre peuvent, sous la même condition, être
compensés avec des omissions ou insuffisances relevées au titre des droits d'enregistrement.
Pour plus de précisions, se reporter à la série contentieux, notamment le
BOI-CTX-DG-20-40.
2. Paiement par imputation
420
En principe, lorsqu'un timbre mobile utilisé pour le timbrage d'un acte n'est pas celui
prescrit pour cette nature d'écrit, aucune imputation ne peut être effectuée entre le droit payé et celui qui était réellement dû.
II. Débiteurs des droits de timbre et garanties du paiement
A. Débiteurs des droits
1. Principe
430
Les droits de timbre sont acquittés par les personnes qui achètent les
timbres ou par le redevable autorisés à payer le timbre sur état ou à utiliser une machine à timbrer.
2. Obligations des parties entre elles
440
Le code général des impôts ne fixe pas de règles relatives à la contribution
au paiement des droits par les parties concernées.
Il y a donc lieu, à cet égard, de se référer au droit commun qui met les
frais de paiement à la charge du débiteur (C.civ., art. 1248) et le droit des actes aux comptes de ceux à qui ces actes profitent
(C.civ., art. 2438).
B. Garanties du paiement
1. Privilège du Trésor
450
Pour les recouvrements confiés au service des impôts en matière de droit de timbre, l'État
dispose d'un privilège sur tous les meubles et effets mobiliers des redevables.
Ce privilège s'exerce immédiatement après celui de l'impôt sur le chiffre d'affaires et des
taxes instituées en remplacement de cet impôt (CGI, art. 1929).
Ce privilège concerne également, dans les mêmes conditions et au même rang que les droits en
principal, l'ensemble des majorations et pénalités d'assiette et de recouvrement appliquées à ces droits (CGI, art. 1929
sexies).
2. Hypothèque légale du Trésor
460
Pour le recouvrement des impositions de toute nature et amendes fiscales confié aux
comptables de la DGFiP, le Trésor a une hypothèque légale sur tous les biens immeubles des redevables.
Cette hypothèque prend rang à la date de son inscription au bureau des hypothèques, mais,
elle ne peut être inscrite qu'à partir de la date à laquelle le contribuable a encouru une majoration ou une pénalité pour défaut de paiement
(CGI, art. 1929 ter).
Pour plus de précisions on se reportera à la série recouvrement.
C. Date du paiement
470
En règle générale, les droits de timbre sont acquittés, pour les actes et écrits soumis
obligatoirement au timbre en raison de leur rédaction ou de leur signature, préalablement à la rédaction ou à la signature.
Mais cette règle comporte des exceptions importantes : lorsqu'ils sont payés sur états, au
moyen du visa pour timbre, les droits ne sont acquittés que postérieurement à la rédaction de l'écrit. | Bulletin officiel des finances publiques - impôts | BOI-ENR-TIM-30 | https://bofip.impots.gouv.fr/bofip/2746-PGP.html/identifiant=BOI-ENR-TIM-30-20150625 | 2015-06-25 00:00:00 | c7791192c4235c948027f29f96592fc2604bcf178864f666a3c7864adde3c8c9 | [
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] |
1
L’article L626-6 du code de
commerce, issu de la loi de
sauvegarde des entreprises du 26 juillet 2005, ouvre la possibilité pour les créanciers publics de remettre tout ou partie de ses dettes à une entreprise, dans le cadre d’une procédure de
conciliation, de sauvegarde ou de redressement judiciaire.
Ces remises peuvent être accordées « dans des conditions similaires à celles que lui
octroierait, dans des conditions normales de marché, un opérateur économique privé placé dans la même situation » (code de commerce, art. L626-6).
Remarque : Par « créanciers publics », il faut entendre les créanciers mentionnés
à l'article D626-9 du code de commerce, soit : les administrations financières, les organismes de sécurité sociale, l'institution
mentionnée à l'article L5312-1 du code du travail pour le compte de l'organisme gestionnaire du régime d'assurance chômage, les
institutions régies par
le livre IX du code
de la sécurité sociale et les institutions régies par le
livre VII du code
rural et de
la pêche
maritime.
10
La circulaire
interministérielle du 4 mai 2007 a, d’une part, précisé la portée des efforts que peuvent consentir les créanciers publics dans le cadre de l’application de
l’article L626-6 du code de commerce, et d’autre part, présenté les règles de fonctionnement que doit suivre la commission
mentionnée à l’article D626-14 du code de commerce
réunissant, dans chaque département, le chef des services financiers et les représentants des organismes et institutions intéressés mentionnés aux
articles D626-9 et
D626-14 du code de commerce.
20
Selon les dispositions des
articles
D626-9 à D626-15
du
code de commerce et du décret
n° 2007-686 du 4 mai 2007, la
commission du chef des services financiers et des représentants des organismes de sécurité sociale et de l’assurance chômage (CCSF) est désignée comme la commission servant de cadre à la concertation
entre les créanciers publics, à l’instar des comités de créanciers privés mis en place pour les établissements de crédit et les principaux fournisseurs au terme de
l’article L626-30 du code de commerce.
I. Économie générale du dispositif
30
La
loi de sauvegarde des entreprises du 26
juillet 2005, amendée notamment par
la loi n° 2009-179 du 17 février
2009, ouvre la possibilité aux créanciers publics de consentir dans le cadre de la CCSF des efforts supplémentaires, au travers d’une remise de dettes, afin de faciliter la restructuration
financière de l’entreprise en difficulté, la poursuite de son activité économique, le maintien de l’emploi et l’apurement de son passif.
En application de l’article
L626-6 du code de commerce, ces efforts peuvent ainsi aller jusqu’à la remise de tout ou partie des sommes dues aux créanciers publics : cette remise est possible en conciliation (cf.
code de commerce, art. L611-7), en sauvegarde (cf. code de commerce, art. L626-6) et en redressement judiciaire (cf.
code de commerce, art. L631-19).
La remise de dettes ne doit pas constituer un avantage injustifié pour l’entreprise
bénéficiaire au regard des règles de concurrence communautaires. En d’autres termes, les interventions en la matière des créanciers publics doivent être équivalentes à celles d’un opérateur privé
placé dans des conditions normales de marché. En effet, lorsqu’il est considéré que l’autorité publique s’est comportée comme un tel opérateur, son intervention n’est pas de nature à conférer un
avantage concurrentiel à une entreprise, et n’est donc pas qualifiée d’aide d’État. Ainsi, en pratique, chaque créancier public peut accorder une remise de dettes pour faciliter le redressement de
l’entreprise et permettre le recouvrement de recettes publiques futures.
40
La CCSF est le lieu d’échanges entre les créanciers publics sur les décisions de mise en place
de plans d’apurement échelonnés de dettes et/ou d’octroi de remises de dettes. Toute demande de remise, présentée en application de
l’article L626-6 du code de commerce, est adressée au secrétariat permanent de la CCSF, placé auprès du directeur départemental des
finances publiques du département du domicile de l’entreprise (code de commerce, art. D626-14).
Cette mission s’exerce dans le cadre des conditions de fonctionnement de la CCSF en
application du décret
n° 2007-686 du 4 mai 2007.
50
L’attention doit être enfin appelée sur le fait que toute remise de dette publique est
impossible pour un débiteur ayant fait l’objet au cours des dix années précédentes d’une condamnation définitive pour travail dissimulé (infractions sanctionnées par les
articles L8224-1, L8224-2,
L8224-3 et L8224-5 du code du travail).
II. Créanciers publics concernés (code de commerce, art. D626-9)
60
Les créanciers concernés sont les administrations financières, les organismes de sécurité
sociale, l'institution mentionnée à l'article L5312-1 du code du travail pour le compte de l'organisme gestionnaire du régime
d'assurance chômage, les institutions régies par le
livre IX du code de
la sécurité sociale et les institutions régies par le
livre VII du code
rural et de la pêche maritime (code de commerce, art.
D626-9).
III. Champ des dettes concernées
A. Dettes susceptibles d’être remises (code de commerce, art. D626-10 et D626-11)
1. Dettes exigibles
70
Sont susceptibles d’être remises, les dettes exigibles à la date de réception de la demande de
remise déposée auprès du secrétaire permanent de la commission du chef des services financiers et des représentants des organismes de sécurité sociale et de l’assurance chômage (CCSF)
(code de commerce, art. D626-11).
Remarque : Dès lors, les acomptes de contribution économique territoriale,
d’impôt sur le revenu et d’impôt sur les sociétés ne font pas partie des dettes susceptibles d’être remises.
80
La demande de remise vaut saisine de la CCSF.
2. Nature des dettes concernées
90
Aux termes de l'article
D626-10 du code de commerce, sont susceptibles d’être remises :
- les pénalités (intérêts de retard, intérêts moratoires, amendes fiscales ou douanières,
majorations), ainsi que les frais de poursuite, quel que soit l'impôt ou le produit divers du budget de l’État auquel ces pénalités ou frais s'appliquent ;
- les majorations de retard, frais de poursuite, pénalités et amendes attachés aux cotisations
et contributions sociales recouvrées par les organismes de sécurité sociale, par les institutions régies par le
livre IX du code de
la sécurité sociale et par les institutions régies par le
livre VII du code
rural et de la pêche maritime ;
- les majorations de retard, frais de poursuite et pénalités attachés aux contributions et
cotisations recouvrées par l'institution mentionnée à l'article L. 5312-1 du code du travail pour le compte de l'organisme
gestionnaire du régime d’assurance chômage ;
- les cotisations et contributions sociales patronales d’origine légale ou conventionnelle
qu’un employeur est tenu de verser au titre de l’emploi de personnel salarié ;
- les droits au principal afférents aux seuls impôts directs perçus au profit de l’État et des
collectivités territoriales ;
- les créances de l’État étrangères à l’impôt et au domaine, les redevances domaniales, les
redevances pour services rendus et les autres produits divers du budget de l’État.
B. Principales dettes exclues du dispositif de remise
100
Certaines dettes sont exclues du dispositif de remise, en raison notamment du droit
communautaire, de dispositions législatives spécifiques ou de décisions judiciaires.
Il s’agit par exemple :
- des impôts indirects, et en particulier la taxe sur la valeur ajoutée (TVA) ;
- des ressources propres des Communautés européennes ;
- de la part salariale des contributions et cotisations sociales ;
- des crédits de fonds structurels européens, lorsqu’une décision commande de les recouvrer
auprès de l’entreprise qui en a bénéficié.
IV. Modalités d’octroi des remises au sein de la commission du chef des services financiers et des représentants des
organismes de sécurité sociale et de l’assurance chômage
A. Examen de la situation de l’entreprise
110
Chaque dossier est étudié au cas par cas.
Les membres de la commission du chef des services financiers et des représentants des
organismes de sécurité sociale et de l’assurance chômage (CCSF) examinent la demande de remise à partir de l’étude de la situation économique et financière de l’entreprise effectuée par le secrétariat
permanent de la CCSF, sur la base des documents produits par le débiteur, le conciliateur, l’administrateur judiciaire ou le mandataire judiciaire et énumérés aux
articles D626-12 et D626-13 du code de commerce (cf. infra
IV-D).
120
Les décisions de remise s’inscrivant dans le cadre de l’élaboration d’un plan global
d’apurement des dettes de l’entreprise, les créanciers publics s’attachent, au préalable, à favoriser la mise en place de délais de paiement.
En effet, la remise de tout ou partie de ses dettes ne répond pas forcément aux difficultés
rencontrées par une entreprise en conciliation, en sauvegarde ou en redressement judiciaire. Une entreprise dont la survie est menacée à court terme est davantage à la recherche de trésorerie,
problématique à laquelle ne répond pas une remise de dettes.
En conséquence, la mise en place d’un plan d’apurement échelonné des dettes de l’entreprise
peut bien souvent lui permettre de poursuivre son activité dans de bonnes conditions, tout en préservant au mieux les deniers publics. La remise de dettes n’est d’ailleurs accordée
qu’occasionnellement par les créanciers privés, qui acceptent eux aussi davantage un étalement du remboursement de leurs créances.
B. Détermination de l’effort de remise
130
Le taux de remise consenti par les créanciers publics est déterminé en fonction des éléments
suivants :
- les efforts des actionnaires, des dirigeants et des partenaires de l’entreprise :
les éventuels apports nouveaux et les efforts des actionnaires, des dirigeants, des établissements de crédit, des clients et des fournisseurs sont notamment pris en compte. De même, les
créanciers publics apprécient les efforts consentis par les sociétés d’un même groupe au profit de la filiale en difficulté. Ainsi le montant maximum de remise ne peut-il être envisagé que lorsque
l’ensemble des parties, y compris les actionnaires et les dirigeants de l’entreprise, ont fait des efforts financiers conséquents et pris des décisions stratégiques pour assurer la viabilité à moyen
terme de l’entreprise ;
- le comportement habituel de l’entreprise : le respect des obligations
déclaratives et contributives au plan fiscal, social et douanier, le reversement intégral de la part salariale des cotisations sociales, le respect d’éventuels plans accordés antérieurement, sont
autant d’éléments qui favorisent l’octroi de remise ;
- les éventuels autres efforts consentis par les créanciers publics : les
cessions de rang de privilège ou d’hypothèque ou l’abandon de ces sûretés, les délais de paiement, constituent autant d’efforts à prendre en compte justifiant une moindre remise.
140
En phase de conciliation, le taux de remise est également déterminé en fonction :
- du montant des garanties nouvelles proposées ;
- de l’assurance que le débiteur n’est pas en mesure d’assurer son redressement avec ses
ressources propres ou avec des fonds obtenus auprès de ses actionnaires.
C. Règle d’imputation de la remise
150
Les abandons de créances publiques sont consentis :
- par priorité sur les frais de poursuite, les majorations et amendes ;
- puis sur les intérêts de retard et les intérêts moratoires ;
- et enfin sur les droits et les sommes dus au principal.
D. Procédure applicable (code de commerce, art. D626-12 et D626-13)
160
Toute demande de remise et/ou de délais effectuée au bénéfice d’une entreprise en procédure de
conciliation, sauvegarde ou redressement judiciaire doit être déposée auprès du secrétariat permanent de la commission du chef des services financiers et des représentants des organismes de sécurité
sociale et de l’assurance chômage (CCSF) compétente.
170
La CCSF doit être saisie de ladite demande de remise, dans les deux mois à compter de la date
d’ouverture de la procédure de conciliation, de sauvegarde ou de redressement judiciaire, sous peine de forclusion.
La CCSF est saisie y compris par voie dématérialisée :
- en conciliation : par le débiteur ou le conciliateur ;
- en sauvegarde ou en redressement judiciaire : par l’administrateur judiciaire ou le
mandataire judiciaire.
180
La demande doit être accompagnée :
- de l’état actif et passif des sûretés ainsi que celui des engagements hors bilan ;
- des comptes annuels et des tableaux de financement des trois derniers exercices, si ces
documents ont été établis, ainsi que de la situation de l’actif réalisable et disponible et du passif exigible ;
- du montant des dettes privées.
A défaut de production des éléments énumérés ci-dessus dans le délai imparti, la demande est
irrecevable.
Elle peut être utilement complétée par tous documents, notamment :
- un plan de trésorerie prévisionnel ;
- un état prévisionnel des commandes ;
- le montant des remises sollicitées ou obtenues auprès des créanciers privés.
Les créanciers publics se prononcent au sein de la CCSF au vu de ces éléments.
190
Le directeur départemental des finances publiques du département, en sa qualité de président
de la CCSF, recueille les décisions des administrations, organismes et institutions représentés, et en assure la notification.
200
Le défaut de réponse dans un délai de deux mois à partir de la date de réception de l’ensemble
des éléments mentionnés aux articles D626-12 et D626-13 du code de
commerce vaut décision de rejet.
210
Les décisions de remise par les créanciers publics sont subordonnées au respect des conditions
et réserves qui les assortissent et à la validation par le tribunal de l’accord global finalisé.
La décision du président du tribunal, en conciliation
(code de commerce, art. L611-8 § I) ou le jugement du tribunal, en conciliation (code de commerce, art. L611-8 § II), sauvegarde et
redressement judiciaire, est transmis sans délai par le débiteur, le conciliateur, l’administrateur judiciaire ou le mandataire judiciaire, au secrétaire permanent de la CCSF, qui en informe
l’ensemble des créanciers publics parties au dit accord.
220
Annuellement au cours du mois de mars suivant chaque exercice, chaque directeur départemental
des finances publiques de département, en sa qualité de président de la CCSF, adresse au directeur général des finances publiques un tableau destiné à mesurer l’effort des créanciers publics consenti
dans le cadre de l’article L626-6 du code de commerce. | Bulletin officiel des finances publiques - impôts | BOI-CTX-GCX-10-30-30-40 | https://bofip.impots.gouv.fr/bofip/285-PGP.html/identifiant=BOI-CTX-GCX-10-30-30-40-20120912 | 2012-09-12 00:00:00 | 0dbec2b63e45032422b07ad50a27443dc11fa3c7b1a7634ce1f968431291b5ab | [
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1
La présente section est consacrée aux sociétés n'ayant pas usé de la faculté qui leur est
offerte par le 1 de l'article 239 du code général des impôts (CGI) d'opter pour l'impôt sur les sociétés à savoir :
- les sociétés en nom collectif ;
- les sociétés en commandite simple ;
- les sociétés en participation ;
- les sociétés à responsabilité limitée dont l'associé unique est une personne physique (EURL) ;
- les exploitations agricoles à responsabilité limitée (EARL) mentionnées au 5° de
l'article 8 du CGI ;
- les sociétés civiles mentionnées au 1° de l'article 8 du CGI ;
- les groupements d'intérêt public mentionnés à
l'article 239 quater B du CGI ;
- les sociétés civiles professionnelles visées à
l'article 8 ter du CGI ;
- les groupements de coopération sanitaire et les groupements de coopération sociale et
médico-sociale mentionnés à l'article 239 quater D du CGI ;
- les sociétés interprofessionnelles de soins ambulatoires visées au 7° de l'article 8 du CGI.
Remarque : Lorsque ces sociétés ou groupements ont opté pour leur
assujettissement à l'impôt sur les sociétés, ils peuvent toutefois renoncer à cette option jusqu'au cinquième exercice suivant celui au titre duquel l'option a été exercée. Dans ce cas, ils sont
soumis au régime des sociétés de personnes de manière définitive (pour plus de précisions sur la renonciation à l'option pour l'assujettissement à l'impôt sur les sociétés, qui s'applique aux
exercices clos à compter du 31 décembre 2018, il convient de se reporter au BOI-IS-CHAMP-20-20-30).
I. Sociétés en nom collectif
10
L'article 8 du CGI est
applicable aux sociétés en nom collectif qui n'ont pas opté pour l'impôt sur les sociétés (BOI-IS-CHAMP-40) et quel que soit leur objet.
20
Ainsi, les sociétés en nom collectif qui, en conformité avec leur objet civil, se livrent à
des opérations immobilières de la nature de celles visées par l'article 35 du CGI, relèvent de l'impôt sur le revenu, à défaut d'option pour le régime fiscal des sociétés de capitaux (CE, arrêt du 26
avril 1965, req. n° 58731, RO, p. 332).
II. Sociétés en commandite simple
30
La particularité essentielle des sociétés en commandite simple est de comprendre deux
catégories d'associés, les commandités qui ont le statut d'associés en nom collectif, et les commanditaires, qui répondent des dettes sociales seulement à concurrence du montant de leur apport
(loi n° 66-537 du 24 juillet 1966, art. 23).
40
Lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux comme les y
autorise le 1 de l'article 239 du CGI, les associés commandités sont personnellement soumis à l'impôt sur le revenu pour la
part de bénéfices sociaux correspondant à leurs droits dans la société ou à l'impôt sur les sociétés lorsque les associés sont des personnes morales passibles de cet impôt
(CGI, art. 218 bis).
50
En revanche, l'impôt sur les sociétés frappe, dans tous les cas, la part des bénéfices
correspondant aux droits des commanditaires (CGI, art. 206, 4). L'impôt est alors établi au nom de la société
(CGI, art. 218 ; BOI-IS-CHAMP-10-40 au I-A § 70).
Remarque : Lorsqu'elles optent pour le régime des sociétés de capitaux, les
sociétés en commandite simple sont imposables à l'impôt sur les sociétés sur l'ensemble de leurs bénéfices, y compris la part revenant aux commandités.
60
Répartition des bénéfices entre associés commandités et associés
commanditaires.
Le Conseil d'État s'est prononcé sur le cas d'un associé commandité d'une société en
commandite simple ayant dû reverser à l'associé commanditaire à la suite d'un arrêt de la cour d'appel statuant sur la répartition des bénéfices sociaux, compte tenu de l'incidence de l'impôt sur les
sociétés, une partie des bénéfices qui lui avaient été attribués au cours d'années antérieures. La haute assemblée a jugé que l'interprétation de la loi fiscale par le tribunal judiciaire ne liant pas
le juge de l'impôt, les revenus perçus par l'associé commandité doivent être regardés comme ayant été mis à sa disposition conformément aux dispositions légales en la matière. Décidé, en conséquence,
que ce dernier n'est pas fondé à demander la restitution des impôts personnels acquittés par lui à raison des sommes qu'il a dû reverser en application de la décision de justice mentionnée ci-dessus
(CE, arrêt du 12 juillet 1969, n°
75248).
Remarque : Les statuts fixaient à 30 % et à 70 % les parts respectives de
l'associé commanditaire et de l'associé commandité dans les bénéfices sociaux.
Exemple : L'exemple suivant a été actualisé avec un taux d'imposition à
l'impôt sur les sociétés de 33,1/3 %.
En supposant le bénéfice égal à 15 000 €, la répartition avait été initialement effectuée
comme suit :
- associé commanditaire : 15 000 x 30/100 = 4 500 €, soumis à l'impôt sur les sociétés au
nom de la société, soit pour l'intéressé un revenu brut, après imputation dudit impôt, de 3 000 € ;
- associé commandité : 15 000 x 70/100 = 10 500 €, imposables à l'impôt sur le revenu (des
personnes physiques) au nom de l'intéressé.
Selon la Cour d'Appel, la répartition aurait dû être la suivante :
- bénéfice social : 15 000 € ;
- à déduire : impôt sur les sociétés : 15 000 x 30/100 x 33,1/3 % = 1 500 € ;
- bénéfice distribué : 15 000 - 1 500 = 13 500 € ;
- part de l'associé commanditaire : 13 500 x 30/100 = 4 050 € ;
- part de l'associé commandité : 13 500 x 70/100 = 9 450 €.
Ce dernier avait donc dû, en exécution de la décision de justice, reverser 1 050 € à
l'associé commanditaire.
70
On se référera par ailleurs à
l'arrêt du Conseil d’État du 15 octobre 1965,
n° 64989, analysé au I-A § 80 du BOI-IS-CHAMP-10-40.
III. Sociétés en participation
80
La
loi n° 78-9 du 4 janvier 1978
modifiant le titre IX du livre III du code civil a institué un nouveau statut des sociétés en participation régi par les dispositions codifiées de
l'article 1871 du code civil (C. civ.) à l'article 1872-2 du C. civ..
90
La société en participation est une société que les associés sont convenus de ne pas
immatriculer au registre du commerce et des sociétés. Elle n'a pas la personnalité morale.
100
Elle est en général occulte mais peut être ostensible lorsque les participants agissent en
qualité d'associés au vu et au su des tiers.
110
Chaque associé contracte en son nom personnel. Il est seul engagé à l'égard des tiers.
Toutefois, si les participants agissent en qualité d'associés au vu et au su des tiers, chacun d'eux est tenu à l'égard de ceux-ci des obligations nées des actes accomplis en cette qualité par l'un
des autres, avec solidarité, si la société est commerciale.
120
Lorsque les sociétés en participation (y compris les syndicats financiers) n'ont pas opté pour
l'impôt sur les sociétés, les associés indéfiniment responsables et dont les nom et adresse ont été indiqués à l'administration sont personnellement soumis à l'impôt sur le revenu pour la part de
bénéfices correspondant à leurs droits dans la société ou à l'impôt sur les sociétés en application de l'article 218 bis du
CGI, lorsque les associés sont des personnes morales passibles de cet impôt.
130
L'impôt sur les sociétés, qui frappe même à défaut d'option
(CGI, art. 206, 4) la part des bénéfices attribués aux associés qui ne sont pas indéfiniment responsables ou qui sont inconnus
de l'administration, est établi au nom du gérant connu des tiers (sur ce point, il convient de se reporter aux I-B-1 et 2 § 130 et suivants du BOI-IS-CHAMP-10-40).
140
Remarques :
Patrimoine des sociétés en participation :
l'article 238 bis M du CGI prévoit que les sociétés en participation doivent, pour l'application de
l'article 8 du CGI et de l'article 60 du CGI, inscrire à
leur actif les biens dont les associés sont convenus de mettre en commun.
Sociétés assimilées à des sociétés en participation : une société anonyme, non immatriculée au
registre du commerce et des sociétés est dépourvue de personnalité morale et doit être regardée, à ce titre, comme constituant en réalité, une société en participation.
La circonstance que l'administration soit en droit d'opposer à cette société son caractère
apparent de société de capitaux et donc son assujettissement à l'impôt sur les sociétés, par voie de taxation d'office, n'interdit pas, cependant, à ses membres, en ce qui concerne leur imposition
personnelle de se prévaloir de leur qualité réelle d'associés indéfiniment responsables d'une société en participation
(CE, arrêt du 25 janvier 1989, n° 65429).
IV. Entreprises unipersonnelles à responsabilité limitée (EURL)
150
Le régime d'imposition des EURL varie selon la qualité de l'associé unique :
- bien qu'elle revête la forme de SARL, l'EURL dont l'associé unique est une personne physique
n'est pas passible de l'impôt sur les sociétés, sauf en cas d'option expresse pour cet impôt. Elle relève du régime fiscal des sociétés de personnes, et l'associé est donc personnellement imposé à
l'impôt sur le revenu à raison des bénéfices sociaux ;
- lorsque l'associé est une personne morale, l'EURL est soumise à l'impôt sur les sociétés.
V. Exploitations agricoles à responsabilité limitée (EARL)
160
Les EARL définies aux
articles L. 324-1 et suivants du code rural et de la pêche maritime sont des sociétés civiles constituées par une
ou plusieurs personnes physiques qui ont pour objet l'exercice d'une activité agricole dans des conditions comparables à celles existant dans les exploitations de caractère familial.
Sauf option pour l'impôt sur les sociétés, elles sont soumises de plein droit au régime des
sociétés de personnes, et les associés concernés sont personnellement assujettis à l'impôt sur le revenu pour la part des bénéfices sociaux correspondant à leurs droits dans la société
(CGI, art. 8, 5°).
VI. Sociétés civiles
170
Sauf option pour le régime applicable aux sociétés de capitaux, les membres des sociétés
civiles, qui ne revêtent pas en droit ou en fait, l'une des formes de sociétés visées au 1 de l'article 206 du CGI et qui, sous
réserve des exceptions prévues à l'article 239 ter du CGI, ne se livrent pas à une exploitation ou à des opérations visées à
l'article 34 du CGI et à l'article 35 du CGI, sont
personnellement soumis à l'impôt sur le revenu pour la part des bénéfices sociaux correspondant à leurs droits dans la société.
VII. Groupements d'intérêt public
180
Selon les termes de
l'article 239 quater B du CGI, les groupements d'intérêt public constitués et fonctionnant dans les conditions prévues
par le chapitre II de la
loi
n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit (art. 98 et suivants) n'entrent pas dans le champ d'application de l'impôt sur les sociétés.
Il est néanmoins permis aux groupements d'intérêt public d'opter pour leur assujettissement à
l'impôt sur les sociétés (CGI, art. 206, 3-g).
Pour plus de précisions, il convient également de se reporter sur ce point au
III § 100 et suivants du BOI-IS-CHAMP-20-10-10.
VIII. Sociétés civiles professionnelles
190
Aux termes de l'article
8 ter du CGI, les associés des sociétés civiles professionnelles constituées pour l'exercice en commun de la profession de leurs membres et fonctionnant conformément aux dispositions de la
loi n° 66-879 du 29 novembre
1966 modifiée relative aux sociétés civiles professionnelles, sont personnellement soumis à l'impôt sur le revenu, dans la catégorie des bénéfices non commerciaux, pour la part des bénéfices
sociaux qui leur est attribuée même lorsque ces sociétés ont adopté le statut de coopérative.
Les sociétés civiles professionnelles peuvent exercer l'option pour leur assujettissement à
l'impôt sur les sociétés (CGI, art. 206, 3-h).
IX. Groupements de coopération sanitaire et les groupements de coopération sociale et médico-sociale
200
Selon les termes de
l'article 239 quater D du CGI, les groupements de coopération sanitaire mentionnés à
l'article L. 6133-1 du code de la santé publique (CSP) et à
l'article L. 6133-4 du CSP et les groupements de coopération sociale et médico-sociale mentionnés à
l'article L. 312-7 du code de l'action sociale et des familles n'entrent pas dans le champ d'application de
l'impôt sur les sociétés.
Il est permis aux groupements de coopération sanitaire et aux groupements de coopération
sociale et médico-sociale d'opter pour leur assujettissement à l'impôt sur les sociétés (CGI, art. 206, 3, i).
X. Sociétés interprofessionnelles de soins ambulatoires
210
Selon le 7° de l'article 8
du CGI, les sociétés interprofessionnelles de soins ambulatoires (SISA) mentionnées à l'article L. 4041-1 du CSP sont
soumises au régime fiscal des sociétés de personnes.
Il est néanmoins permis aux SISA d'opter pour leur assujettissement à l'impôt sur les sociétés
(CGI, art. 206, 3, j). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHAMP-70-20-20 | https://bofip.impots.gouv.fr/bofip/2862-PGP.html/identifiant=BOI-BIC-CHAMP-70-20-20-20190710 | 2019-07-10 00:00:00 | 1736d0e754272d311108a83756937d27b41c501cb0e2f7855682a50591ea77a4 | [
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] |
1
Le régime fiscal de droit commun diffère selon que l'échange est pur et simple ou comporte une
soulte ou une plus-value.
I. Échange pur et simple
10
L'échange pur et simple, c'est-à-dire portant sur des immeubles d'égale valeur, est soumis à la
taxe de publicité foncière perçue au profit de l'Etat au taux fixé à l'article
684 du CGI sur la valeur de l'un des lots, à l'exclusion des taxes additionnelles et du prélèvement pour frais d'assiette,
de recouvrement, de dégrèvements et de non-valeurs.
20
Les immeubles sont estimés d'après leur valeur vénale réelle à la date de la transmission,
déterminée par une déclaration estimative des parties (CGI, art 684).
30
Toutefois, si dans les deux années qui ont précédé ou suivi l'acte d'échange, les immeubles
transmis ont fait l'objet d'une adjudication soit par autorité de justice, soit volontaire avec admission des étrangers, la taxe exigible ne peut être calculée sur une somme inférieure au prix de
l'adjudication, en y ajoutant toutes les charges en capital, à moins qu'il ne soit justifié que la consistance des immeubles a subi, dans l'intervalle, des transformations susceptibles d'en modifier
la valeur (CGI, art. 684, al. 4).
Pour le commentaire de cette disposition, voir
BOI-ENR-DMTG-10-40-10-30.
40
Remarque :La taxe de publicité foncière due sur les échanges purs et simples
d'immeubles est perçue au profit de l'État (CGI, art. 1594 B).
II. Échange comportant une soulte ou une plus-value
50
Lorsque les immeubles échangés sont d'inégales valeurs ou qu'il est stipulé une soulte à la
charge de l'un des coéchangistes, l'opération s'analyse du point de vue fiscal en un échange à concurrence de la valeur du lot le plus faible et une vente à concurrence de la différence de valeur des
deux lots ou de la soulte.
60
Dès lors, l'acte donne ouverture à la taxe de publicité foncière perçue au profit de l'Etat
sur la valeur du lot le plus faible et au droit d'enregistrement ou à la taxe de publicité foncière perçue au profit du département au taux prévu pour la vente du ou des immeubles compris dans le lot
le plus important à concurrence du montant de la soulte ou de la plus-value . La taxe additionnelle communale ainsi que le prélèvement pour frais d'assiette, de recouvrement, de dégrèvements et de
non-valeurs sont exigibles sur le montant des soultes ou plus-values (cf. BOI-ENR-DMTOI-10-20).
70
Si les immeubles sont soumis en cas de vente à des tarifs différents, la soulte ou plus-value
doit être répartie proportionnellement à l'importance respective de ces biens.
80
Lorsque la soulte et la plus-value sont d'inégal montant, les taxes sont perçues sur le plus
élevé. En pratique, ce principe peut trouver à s'appliquer à la suite d'un redressement..
90
La soulte peut consister non seulement dans le versement d'une somme d'argent, mais encore
dans l'acquit par un échangiste pour le compte de son cocontractant de dettes ou de charges incombant personnellement à celui-ci.
90
Lorsqu'il est stipulé deux soultes réciproques, la taxe perçue au profit du département au
tarif des ventes n'est due que sur la différence des deux soultes. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTOI-20-10 | https://bofip.impots.gouv.fr/bofip/3139-PGP.html/identifiant=BOI-ENR-DMTOI-20-10-20120912 | 2012-09-12 00:00:00 | 321ea2b79daf09649b03cbe67c3dc9d2e8842ca391f2e522eb9cccf32bf789d2 | [
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] |
1
L'amortissement est destiné à compenser la dépréciation que le temps et l'usure font subir aux
immobilisations de l'entreprise. La perte totale que l'amortissement doit finalement couvrir est donc limitée au montant même des capitaux engagés pour l'acquisition des éléments d'actif sujets à
dépérissement.
10
Il s'ensuit qu'en règle générale, l'amortissement doit être calculé sur le prix de revient des
éléments auxquels il s'applique.
Bien entendu, le prix de revient d'un élément de l'actif immobilisé à retenir pour le calcul
des amortissements n'est opposable à l'Administration que dans la mesure où la décision d'acquérir cet élément et le prix consenti se rattachent à une gestion commerciale normale
(CE, arrêt du 1er février 1978, n°
3402).
20
Le montant total de l'amortissement susceptible d'être pratiqué en franchise d'impôt, à raison
d'un élément inscrit à l'actif d'une entreprise, ne peut excéder le prix de revient de cet élément. Lorsque l'amortissement a atteint ce dernier chiffre, aucune déduction ne peut plus être admise en
vue du remplacement des éléments amortis.
La limitation du montant total des amortissements au prix de revient s'applique même si la
valeur de renouvellement est supérieure au prix de revient à amortir. Par ailleurs, l'amortissement ne saurait, en principe, être influencé par les variations pouvant affecter ultérieurement la valeur
des éléments d'actif à laquelle il s'applique.
30
Ces règles comportent toutefois une exception en ce qui concerne les éléments ayant fait l'objet
d'une réévaluation.
40
D'autre part, des dispositions particulières sont prévues dans certains cas : biens ayant
bénéficié d'un amortissement exceptionnel ou qui ont ouvert droit à déduction fiscale pour investissement (loi n° 66-307 du
18 mai 1966 et loi n° 68-877 du 9 octobre 1968), éléments ayant fait l'objet d'un amortissement massif ou acquis
selon des modalités particulières, changement d'exploitant.
Ces divers cas sont étudiés dans la partie consacrée à l'examen des règles de détermination du
prix de revient à retenir comme base de l'amortissement (BOI-BIC-AMT-10-30-30-10). | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-10-30-10 | https://bofip.impots.gouv.fr/bofip/1684-PGP.html/identifiant=BOI-BIC-AMT-10-30-10-20170104 | 2017-01-04 00:00:00 | b4326c7532c571d69265a7b15fcab8a126b4851ef222837873a28c44cf3152cf | [
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] |
1
Conformément au I
de l'article 206 de l'annexe II au code général des impôts
(CGI), le coefficient de
déduction est égal au produit des trois coefficients décrits précédemment. En vertu du 2 du V de l'article 206 de l'annexe II au CGI, préalablement au calcul du produit, chacun de ces facteurs doit
être arrondi à la deuxième décimale par excès. Le produit est lui-même arrondi à la deuxième décimale par excès pour constituer le coefficient de déduction.
10
Chacun des coefficients est d'abord déterminé de façon provisoire Ils doivent ensuite être
définitivement arrêtés avant le 25 avril de l'année suivante ou pour ceux qui deviennent redevables de la TVA avant le 31 décembre de l'année suivante.
RES N°2007/44 (TCA) Date de publication : 23/10/2007
Modalités de déduction de la taxe sur la valeur ajoutée dans le cadre de la refonte de l'annexe II
au code général des impôts. Mode de calcul du coefficient de taxation forfaitaire en cas de changement de la proportion d'affectation d'un bien.
Question :
Comment sont déterminés les coefficients d'assujettissement et de taxation mentionnés au nouvel
article 206-I de l'annexe II au CGI, lorsque l'année de l'acquisition du bien, des modifications dans la proportion de
son affectation à des opérations imposables ou à des opérations ouvrant droit à déduction sont survenues ?
Réponse :
Si un bien est acquis le 1er janvier de l'année N et que l'assujetti l'affecte au moment de son
acquisition à des opérations imposables dans une proportion de 60 %, le coefficient d'assujettissement provisoire du bien est de 0,6. Toutefois, si après les huit premiers mois de l'année, il modifie
cette affectation en ramenant cette proportion à 40 %, l'assujetti devra prendre en compte cette nouvelle valeur avant le 25 avril de l'année N+1 lorsqu'il arrêtera définitivement le coefficient
d'assujettissement de l'année du bien (qui ici sera également le coefficient de référence). Cette prise en compte permet de traduire de manière exacte l'affectation du bien à des opérations imposables
au titre de l'année. Au cas présent, le coefficient d'assujettissement définitif du bien et son coefficient d'assujettissement de référence seront ainsi égaux à (0.6x8+0.4x4)/12=0.5333, arrondi à
0,54. Un tel raisonnement serait d'ailleurs applicable pour la détermination du coefficient de taxation définitif qui, quelle que soit la valeur retenue à titre provisoire ou l'utilisation du bien en
fin d'année, doit, sous réserve des modalités précises de calcul définies par le décret n°2007-566 du 16 avril 2007, traduire l'utilisation du bien à des opérations ouvrant droit à déduction sur la
base de l'année entière.
Exemple 1: Un entrepreneur individuel A acquiert pour un million d'euros HT un
immeuble neuf de 245 mètres carrés, qu'il entend affecter en partie à son entreprise. Il décide de conserver dans son patrimoine privé la partie de l'immeuble qu'il réserve à son usage privatif
(logement à usage d'habitation), d'une surface de 85 mètres carrés. Le coefficient d'assujettissement de l'immeuble, déterminé l'année de son acquisition, est égal à 245-85/245, soit 0,65306....
arrondi à 0,66.
Cet entrepreneur A exerce trois activités distinctes au regard des règles applicables en matière
de TVA : une activité de conseil soumise à la taxe de plein droit; une activité de formation professionnelle exonérée; enfin il décide de louer une partie de ses locaux nus à usage professionnel, en
optant pour la taxation de ses loyers. Il a constitué trois secteurs distincts au sens de l'article 209 de l'annexe II au
CGI, pour chacune de ses activités qui ont dégagé respectivement un chiffre d'affaires annuel hors taxe de 100, 50 et 150. Le coefficient de taxation de l'immeuble, utilisé pour les trois secteurs
distincts d'activité, est égal à 100+150/100+50+150, soit 0,8333... arrondi à 0,84. L'assujetti fait également appel à un prestataire afin de l'aider dans son activité de formation professionnelle et
de location. Le coefficient de taxation retenu pour cette dépense d'un montant de 4000 euros HT est égal à 150/150+50, soit 0,75. par ailleurs, l'assujetti a acquis une voiture d'une valeur de 15000
euros HT qu'il utilise pour ses activités de formation et de conseil. Le coefficient de taxation retenu pour cette dépense est égal à 100/100+50, soit 0,6666.... arrondi à 0,67. Il achète également
sur l'année pour 1000 euros HT de gazole, dont le coefficient de taxation est également de 0,67.
L'entrepreneur A constatera, pour son immeuble et pour la prestation d'aide, des coefficients
d'admission égaux à 1, ces dépenses n'étant pas exclues du droit à déduction, pour son véhicule, un coefficient d'exclusion égal à 0 en vertu du
6° du 2 du IV de l'article 206 de l'annexe II au CGI, et pour le gazole, un coefficient d'exclusion égal à 0,8, en
vertu du 4 du IV de l'article 206 de l'annexe II au CGI.
L'entrepreneur A arrête définitivement chacun des coefficients avant le 25 avril de l'année
suivante.
- pour son immeuble, un coefficient de déduction égal à 0,66 X 0,84 X 1, soit 0,5544 arrondi à
0,56 ;
- pour son prestataire, un coefficient de déduction égal à 1 X 0,75 X 1, soit 0,75 ;
- pour sa voiture, un coefficient de déduction égal à 1 X 0,67 X 0, soit 0 ;
- pour le gazole, un coefficient de déduction égal à 1 X 0,67 X 0,8, soit 0,536 arrondi à 0,54.
Il déduira donc en définitive :
- sur son immeuble, 0,56 X 1000000 X 0,196, soit 109760 € ;
- sur son prestataire, 0,75 X 4000 X 0,196, soit 588 € ;
- sur sa voiture, 0 X 15000 X 0,196, soit 0 € ;
- sur le gazole, 0,54 X 1000 X 0,196, soit 105,84 €.
Exemple 2 : L'entreprise B, qui réalise uniquement des opérations imposables, a
deux activités : une activité de formation professionnelle continue exonérée de TVA et une activité de ventes de publications assujettie à la TVA. Le coefficient d'assujettissement est donc égal à 1.
En outre, le coefficient de taxation des biens et services qui ne peuvent être affectés à l'une ou l'autre de ces activités s'avère être égal à 0,45. L'entreprise supporte une dépense de gazole de
cent euros destinée aux véhicules de tourisme de l'entreprise. Le coefficient de déduction de cette dépense est égal à 1 X 0,45 X 0,8, soit 0,36 et l'entreprise pourra déduire un montant de TVA égal à
0,36 X 100 X 0,196, soit 7,056 euros. Cette entreprise acquiert également une photocopieuse qu'elle utilise pour les seuls besoins de son activité de publication et du mobilier de bureau qu'elle
utilise pour les seuls besoins de son activité de formation. Ces dépenses d’immobilisation ont respectivement été grevées d’une TVA de 200 € et 150 €. Le coefficient de déduction de la photocopieuse
est égal à 1 X 1 X 1=1, l’entreprise pourra donc déduire l’intégralité de la TVA d’amont. En revanche, le coefficient de déduction du mobilier de bureau est égal à 1 X 0 X 1=0, l’entreprise ne pourra
pas déduire la TVA qu’elle a supportée sur cette dépense.
Exemple 3 : La société C acquiert le 1er mars de l’année N un ordinateur pour un
prix hors taxe de 4000 euros, soit une TVA correspondante de 784 euros. L’ordinateur est utilisé à la fois à des opérations ouvrant droit à déduction et à des opérations exonérées n’ouvrant pas droit
à déduction. Le coefficient d’assujettissement attaché à cette dépense est égal à l’unité. Le coefficient de taxation attaché aux dépenses mixtes supportées par l’entreprise est, à titre temporaire au
vu du chiffre d’affaires de l’année précédente, de 0,45. Enfin, cette dépense n’étant pas visée par une exclusion du droit à déduction, son coefficient d’exclusion égal à l’unité. Le coefficient de
déduction provisoire attaché à cette dépense au moment de son acquisition en N est égal à 1 X 0,45 X 1, soit 0,45. L’entreprise a ainsi pu déduire provisoirement 784 X 0,45, soit 352,80 euros. Au plus
tard, le 25 avril de l’année N+1, l’entreprise arrête définitivement ses divers coefficients. Le coefficient d’assujettissement de cette dépense reste égal à 1, tandis que son coefficient de taxation
s’avère finalement égal à 0,5. La société C peut donc déduire, en complément à la déduction opérée lors de l’acquisition du bien, un montant égal à 784 X 0,5 – 352,8, soit 39,2 euros.
RES N°2007/46 (TCA) Date de publication : 23/10/2007
Modalités de déduction de la taxe sur la valeur ajoutée dans le cadre de la refonte de l'annexe
II au code général des impôts. Ecart entre le coefficient de déduction provisoire et le coefficient de déduction définitif.
Question :
Lorsque l'écart entre le coefficient de déduction provisoire et le coefficient de déduction
définitif appliqué au titre d'un bien immobilisé n'excède pas 5%, les assujettis peuvent-ils porter en perte ou profit exceptionnel l'écart de TVA déductible qui en résulte ?
Réponse :
L'administration (cf.
BOI-BIC-CHG-40-30-II-A-1-b-3° et BOI-BIC-AMT-10-30-30-10-I-C-2) prévoit que les
assujettis redevables partiels sont autorisés, lorsque l'écart de variation entre le prorata provisoire et le prorata définitif n'excède pas cinq points, à porter en perte ou profit exceptionnel
l'écart de TVA déductible qui en résulte. Les dispositions du
décret n°2007-566 ayant unifié le
seuil des régularisations annuelles entre redevables partiels et assujettis partiels, cette faculté a désormais vocation à s'appliquer lorsque l'écart entre le coefficient de déduction provisoirement
déterminé au moment de l'acquisition du bien immobilisé et celui arrêté définitivement avant le 25 avril de l'année suivante n'excède pas 5 %. | Bulletin officiel des finances publiques - impôts | BOI-TVA-DED-20-10-40 | https://bofip.impots.gouv.fr/bofip/1674-PGP.html/identifiant=BOI-TVA-DED-20-10-40-20120912 | 2012-09-12 00:00:00 | 77bf64c64c42346e67ce0e7ac58bd5939cdcd519950e3e240cf34bf499f8ab74 | [
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] |
1
Une convention en vue d'éviter les doubles impositions et de prévenir l'évasion et la fraude
fiscales a été signée le 20 septembre 1995, à Libreville entre le Gouvernement de la République française et le Gouvernement de la République gabonaise.
La
loi n° 98-120 du 2 mars
1998 (J.O n° 52 du 3 mars 1998, p. 3232) a autorisé l'approbation de cette convention du côté français qui a été publiée par le
décret n° 2008-277 du 21
mars 2008 (J.O n° 0071 du 23 mars 2008, p. 5043).
Cette convention est entrée en vigueur le 1er mars 2008.
10
L'article 32 de la convention prévoit que les stipulations qu'elle comporte s'appliquent :
- en ce qui concerne les impôts perçus par voie de retenue à la source, aux sommes imposables à
compter du 1er mars 2008 ;
- en ce qui concerne les impôts sur le revenu qui ne sont pas perçus par voie de retenue à la
source, aux revenus afférents à toute année civile ou exercice comptable commençant à compter du 1er janvier 2009 ;
- en ce qui concerne les autres impôts, aux impositions dont le fait générateur est intervenu à
compter du 1er janvier 2009.
Les dispositions de la Convention fiscale entre le Gouvernement de la République française et le
Gouvernement de la République gabonaise signée à Libreville le 21 avril 1966, y compris celles des avenants signés à Libreville les 23 janvier 1973 et 2 octobre 1986 et de l'échange de lettres
interprétatif des 18 avril et 23 juin 1989, ainsi que les dispositions de traités ou accords particuliers relatives aux revenus visés à l'article 19, ont cessé d'avoir effet à compter de la date à
laquelle les dispositions correspondantes de la présente convention se sont appliquées pour la première fois - selon les modalités décrites précédemment. | Bulletin officiel des finances publiques - impôts | BOI-INT-CVB-GAB | https://bofip.impots.gouv.fr/bofip/1703-PGP.html/identifiant=BOI-INT-CVB-GAB-20120912 | 2012-09-12 00:00:00 | a7ca633e9a331389b8f2c1e187e4f85015276af3249b3c35dcc210df81913f7e | [
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] |
Les commentaires exprimés dans ce document sont retirés à compter de la date de
publication de la présente version.
Pour prendre connaissance des commentaires antérieurs, consultez les versions précédentes
dans l'onglet "versions publiées du document". | Bulletin officiel des finances publiques - impôts | BOI-INT-CVB-MYT-30 | https://bofip.impots.gouv.fr/bofip/1709-PGP.html/identifiant=BOI-INT-CVB-MYT-30-20160608 | 2016-06-08 00:00:00 | 1a742becd7045d7fa07e381ca3109c02e94868aa1530463f117a56e529b67b4e | [
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] |
1
Les dispositions qui régissent les groupements fonciers ruraux sont
codifiées à l'article L. 322-22 du code rural et de la pêche maritime, à
l'article L. 322-23 du code rural et de la pêche maritime et à
l'article L. 322-24 du code rural et de la pêche maritime.
10
L'article 848 bis du
code général des impôts (CGI) définit le régime fiscal applicable aux parts de groupements fonciers ruraux (GFR) en ce qui concerne les droits de mutation à titre gratuit ou onéreux.
Il prévoit que les parts de groupements fonciers ruraux sont soumises au titre de ces impôts,
pour la fraction des parts représentative de biens de nature forestière, aux dispositions applicables aux parts de groupements forestiers (BOI-ENR-DMTG-10-20-30-10) et,
pour celle représentative de biens de nature agricole, aux dispositions applicables aux parts de groupements fonciers agricoles (BOI-ENR-DMTG-10-20-30-30).
I. Le statut juridique des groupements fonciers ruraux
20
Les groupements fonciers ruraux sont des sociétés civiles formées en vue de rassembler et gérer
des immeubles à usage agricole et forestier (code rural et de la pêche maritime, art. L. 322-22).
30
Le régime juridique des groupements fonciers ruraux est, pour l'essentiel, aligné sur celui des
groupements fonciers agricoles (code rural et de la pêche maritime, art. L. 322-1 et suiv.) notamment en ce qui
concerne les règles relatives à la constitution du capital social, à l'obligation de donner à bail dans certains cas et aux conditions de mise en valeur directe des terres.
40
Seules des personnes physiques peuvent, en principe, être membres de tels groupements.
Toutefois, les sociétés d'aménagement foncier et d'établissement rural (SAFER) sont autorisées
à participer au capital des groupements fonciers ruraux. Cette participation ne doit pas dépasser 30 % de la valeur des biens à usage agricole détenus par le groupement foncier rural. De plus, sa
durée est limitée à cinq ans (code rural et de la pêche maritime, art. L. 322-2).
50
Les dispositions de
l'article L. 331-1 du code forestier et de
l'article L. 331-2 du code forestier qui définissent l'objet des groupements forestiers sont applicables aux groupements
fonciers ruraux.
60
Enfin, le dernier alinéa de
l'article L. 322-22 du code rural et de la pêche maritime prévoit que les biens des groupements fonciers ruraux
sont régis, notamment en matière fiscale, selon les dispositions propres aux groupements fonciers agricoles, pour la partie agricole, et selon celles propres aux groupements forestiers, pour la partie
forestière.
II. Le régime fiscal applicable
70
L'article 848 bis du
CGI prévoit que les parts de groupements fonciers ruraux sont soumises, en matière de droits de mutation à titre gratuit, pour leur fraction représentative de biens de nature forestière, aux
dispositions applicables aux parts de groupements forestiers et, pour celle représentative de biens de nature agricole, aux dispositions applicables aux parts de groupements fonciers agricoles.
L'application aux transmissions à titre gratuit de parts de groupements fonciers ruraux des
règles concernant les parts de groupements forestiers et celles de groupements fonciers agricoles conduit à les faire bénéficier des exonérations partielles prévues par les 3° et 4° du 1 de
l'article 793 du CGI.
A. Le régime fiscal applicable à la fraction des parts représentatives de biens de nature forestière
80
Les transmissions à titre gratuit, entre vifs ou par décès, de parts de groupements fonciers
ruraux sont susceptibles de bénéficier, au titre de leur fraction représentative de biens de nature forestière, de l'exonération partielle prévue au 3° du 1 de l'article 793 du CGI, dès lors que les
conditions d'application de cette disposition sont satisfaites.
1. Conditions d'application de l'exonération partielle
90
Le bénéfice de l'exonération de droits de mutation à titre gratuit des parts représentatives
de biens de nature forestière du groupement foncier rural est subordonné aux conditions suivantes :
- l'acte constatant la donation ou la déclaration de succession doit être appuyé d'un
certificat délivré sans frais par le directeur départemental des territoires ou par le directeur départemental des territoires et de la mer attestant de la vocation forestière des terrains appartenant
au groupement foncier rural ;
- le groupement foncier rural doit, par l'intermédiaire de son représentant, prendre l'un des
engagements prévus à l'article 793 du CGI concernant l'exploitation normale des biens durant trente ans et, en outre, s'engager
à reboiser les friches et landes et, le cas échéant, les terrains pastoraux ;
- enfin, les parts acquises à titre onéreux par le donateur ou le défunt doivent avoir été
détenues depuis plus de deux ans par ce dernier.
2. Portée du régime de faveur
100
L'exonération est limitée aux trois-quarts de la valeur des parts de groupements fonciers
ruraux représentatives de biens de nature forestière qui sont transmises à titre gratuit.
3. Déchéance du régime de faveur
110
La rupture de l'engagement pris par le groupement foncier rural entraine l'exigibilité des
droits et pénalités dans les mêmes conditions qu'en matière de groupement forestier (BOI-ENR-DMTG-10-20-30-10).
4. Garanties et sanctions
120
La garantie du paiement des droits complémentaire et supplémentaire éventuellement exigibles
est assurée par l'inscription d'une hypothèque légale au Trésor dans les mêmes conditions qu'en matière de groupements forestiers (BOI-ENR-DMTG-10-20-30-10).
De même, s'il apparaît, après vérification, que les parts de groupement foncier rural
n'étaient pas susceptibles de bénéficier du régime de faveur par suite d'indications inexactes fournies par les parties, le recouvrement est poursuivi dans les mêmes conditions qu'en matière de
groupements forestiers (BOI-ENR-DMTG-10-20-30-10).
B. Le régime fiscal applicable à la fraction des parts représentatives de biens de nature agricole
130
Les transmissions à titre gratuit, entre vifs ou par décès, de parts de groupements fonciers
ruraux sont susceptibles de bénéficier, au titre de leur fraction représentative de biens de nature agricole, de l'exonération partielle prévue au 4° du 1 de
l'article 793 du CGI, dès lors que les conditions d'application de cette disposition sont satisfaites
(BOI-ENR-DMTG-10-20-30-30).
1. Conditions d'application de l'exonération partielle
140
Le bénéfice de l'exonération de droits de mutation à titre gratuit de la fraction des parts
représentatives de biens de nature agricole du groupement foncier rural est subordonné à des conditions relatives :
- au groupement :
- il doit répondre à certaines caractéristiques (BOI-ENR-DMTG-10-20-30-30) ;
- ses statuts doivent lui interdire l'exploitation en faire-valoir direct (BOI-ENR-DMTG-10-20-30-30) ;
- les fonds agricoles qui composent son patrimoine doivent être donnés à bail à long terme dans les conditions prévues de
l'article L. 416-1 du code rural et de la pêche maritime à
l'article L. 416-9 du code rural et de la pêche maritime (BOI-ENR-DMTG-10-20-30-30) ;
- au porteur de parts : les parts doivent avoir été détenues depuis au moins deux ans par le
donateur ou le défunt, sauf pour les membres fondateurs ayant effectué exclusivement des apports d'immeubles agricoles (BOI-ENR-DMTG-10-20-30-30) ;
- au bénéficiaire de la transmission : le bénéficiaire de la transmission doit rester
propriétaire des parts durant au moins cinq ans (BOI-ENR-DMTG-10-20-30-30).
2. Portée du régime de faveur
150
L'exonération qui est applicable aux parts de groupements fonciers ruraux représentatives de
biens de nature agricole est limitée dans sa portée.
Elle s'applique, en effet, à concurrence des trois-quarts de la valeur des parts transmises à
titre gratuit qui correspondent aux biens de nature agricole, conformément aux dispositions du 4° du 1 de l'article 793 du
CGI. Toutefois, lorsque cette valeur excède une limite fixée par l'article 793 bis du CGI, l'exonération en cause est
ramenée à 50 % pour la partie excédant cette limite (CGI, art. 793 bis); pour plus de précisions se reporter au BOI-ENR-DMTG-10-20-30-30.
3. Remise en cause du régime de faveur
160
Toute infraction aux dispositions de
l'article L. 322-1 du code rural et de la pêche maritime à
l'article L. 322-22 du code rural et de la pêche maritime relatifs aux groupements fonciers agricoles donne lieu
au remboursement des avantages fiscaux qu'ils prévoient conformément au 4° et au 7° du 1 de l'article 793 du
CGI.
Par ailleurs, le bénéfice de l'exonération prévue par le 4° du 1 de l'article 793 du CGI est
refusé lorsque le GFA a été constitué et le bail conclu afin de faire échec à l'interdiction de l'exploitation en faire-valoir direct ou que le contrat ne constitue pas un véritable bail
(BOI-ENR-DMTG-10-20-30-30).
Ces solutions s'appliquent aux transmissions à titre gratuit de parts de groupements fonciers
ruraux effectuées par voie de donations, de dons déclarés ou de successions. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTG-10-20-30-40 | https://bofip.impots.gouv.fr/bofip/2039-PGP.html/identifiant=BOI-ENR-DMTG-10-20-30-40-20140318 | 2014-03-18 00:00:00 | ff1345f9dc9d02187def4e31b04871006e377b705692ef1b69ce38e7faf245ed | [
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] |
1
L'impôt sur le revenu est établi à partir de la déclaration d'ensemble des revenus.
10
Le présent chapitre est consacré :
- aux personnes tenues de souscrire une déclaration (section 1,
BOI-IR-DECLA-20-10-10) ;
- au contenu de la déclaration (section 2, BOI-IR-DECLA-20-10-20). | Bulletin officiel des finances publiques - impôts | BOI-IR-DECLA-20-10 | https://bofip.impots.gouv.fr/bofip/2077-PGP.html/identifiant=BOI-IR-DECLA-20-10-20190902 | 2019-09-02 00:00:00 | ad42ab9000e44e85532ed45f11d9a96065caef959faa540f4a3e23146795e3ee | [
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] |
1
La déclaration de succession doit comprendre tous les biens (imposables ou non) qui faisaient
partie du patrimoine du défunt au jour du décès.
10
La présente section est consacrée :
- aux biens divers à déclarer (sous-section 1 :
BOI-ENR-DMTG-10-10-20-10) ;
- au cas particulier des contrats d'assurance-vie (sous-section 2 :
BOI-ENR-DMTG-10-10-20-20) ;
- aux autres cas particuliers (sous-section 3 :
BOI-ENR-DMTG-10-10-20-30). | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTG-10-10-20 | https://bofip.impots.gouv.fr/bofip/3365-PGP.html/identifiant=BOI-ENR-DMTG-10-10-20-20120912 | 2012-09-12 00:00:00 | 22466fdf7362cf381cf9bca84793d2550ff7680d0600eb661c93d08b8aee1888 | [
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] |
1
Aux termes des
articles
39-5 du CGI,
54
quater
du
CGI et
223-3
du CGI, les entreprises sont tenues de fournir, à l'appui de la déclaration
de leurs résultats, le relevé détaillé des catégories suivantes de frais
généraux lorsque ces frais excèdent les limites fixées par
l'article
4 J de l'annexe IV au CGI :
- rémunérations directes et indirectes, y compris les remboursements de frais,
versées aux personnes les mieux rémunérées ;
- frais de voyage et de déplacement exposés par ces mêmes personnes ;
- dépenses et charges afférentes aux véhicules et autres biens dont elles
peuvent disposer en dehors des locaux professionnels ;
- dépenses et charges de toute nature afférentes aux immeubles qui ne sont pas
affectés à l'exploitation ;
- cadeaux de toute nature, à l'exception des objets de faible valeur
spécialement conçus pour la publicité ;
- frais de réception, y compris les frais de restaurant et de spectacles.
10
La souscription dudit relevé répond toutefois à certaines conditions afférentes
à la nature même des entreprises concernées à la portée de l'obligation qui leur
incombe ainsi qu'aux modalités temporaires de dépôt.
20
Parallèlement ces dépenses peuvent être réintégrées dans le résultat fiscal dans
la mesure où elles sont excessives et où la preuve n'a pas été apportée qu'elles
ont été engagées dans l'intérêt direct de l'entreprise. De même lorsque les
dépenses de l'espèce augmentent dans une proportion supérieure à celle des
bénéfices imposables ou que leur montant excède celui des bénéfices,
l'Administration peut demander à l'entreprise de justifier qu'elles sont
nécessitées par sa gestion (les conditions d'application de cette disposition
sont précisées par les
articles
34 à 36 de l'annexe II au CGI).
30
En conséquence le présent chapitre abordera successivement les points suivants :
- chiffres limites et contenu des catégories de dépenses (section 1, cf.
BOI-BIC-CHG-40-60-10) ;
- modalités relatives à l'obligation de déclaration (section 2, cf.
BOI-BIC-CHG-40-60-20) ;
- appréciation du caractère déductible des dépenses mentionnées sur le relevé
(section 3, cf. BOI-BIC-CHG-40-60-30). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-40-60 | https://bofip.impots.gouv.fr/bofip/3426-PGP.html/identifiant=BOI-BIC-CHG-40-60-20120912 | 2012-09-12 00:00:00 | e93c8a8fe34f997c99ec0fc7089e470d9be683aaf68f2b191a1ba6bef107ab42 | [
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