{"id":10026,"date":"2024-04-18T00:00:00","date_gmt":"2024-04-17T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cfe-et-transfert-dactivite-une-double-imposition\/"},"modified":"2024-04-18T00:00:00","modified_gmt":"2024-04-17T22:00:00","slug":"cfe-et-transfert-dactivite-une-double-imposition","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/cfe-et-transfert-dactivite-une-double-imposition\/","title":{"rendered":"CFE et transfert d\u2019activit\u00e9 : une double imposition ?"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9 transf\u00e8re son activit\u00e9 dans un nouvel \u00e9tablissement en cours d\u2019ann\u00e9e. L\u2019ann\u00e9e suivante, l\u2019administration fiscale lui r\u00e9clame le paiement de la CFE pour son nouvel \u00e9tablissement\u2026 et pour son ancien local. Une double imposition non justifi\u00e9e, estime la soci\u00e9t\u00e9, qui conteste. \u00c0 tort ou \u00e0 raison ?<\/p>\n<h2>Transfert d\u2019activit\u00e9 en cours d\u2019ann\u00e9e : prouvez-le !<\/h2>\n<p>Une soci\u00e9t\u00e9 transf\u00e8re son activit\u00e9 dans un nouvel \u00e9tablissement en cours d\u2019ann\u00e9e.<\/p>\n<p>\u00c0 l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration lui r\u00e9clame le paiement d\u2019un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE) au titre de l\u2019ann\u00e9e suivant le transfert. Une cotisation calcul\u00e9e en fonction de la valeur locative des 2 \u00e9tablissements (l\u2019ancien et le nouveau).<\/p>\n<p>\u00ab Pourquoi ? \u00bb s\u2019interroge la soci\u00e9t\u00e9 qui rappelle qu\u2019elle a cess\u00e9 toute activit\u00e9 dans l\u2019ancien \u00e9tablissement avant le 1er janvier de l\u2019ann\u00e9e litigieuse, photos \u00e0 l\u2019appui.<\/p>\n<p>Par ailleurs, l\u2019ancien \u00e9tablissement, dont elle \u00e9tait locataire, a \u00e9t\u00e9 vendu l\u2019ann\u00e9e du transfert d\u2019activit\u00e9 : la prise en compte des 2 \u00e9tablissements conduit donc \u00e0 une double imposition. Pour elle, seule la valeur locative du nouvel \u00e9tablissement doit \u00eatre prise en compte pour le calcul de la CFE.<\/p>\n<p>\u00ab Non ! \u00bb, conteste l\u2019administration, qui produit le cong\u00e9 d\u00e9livr\u00e9 par la soci\u00e9t\u00e9 au propri\u00e9taire de l\u2019ancien \u00e9tablissement\u2026 qui fait \u00e9tat d\u2019une lib\u00e9ration du local en juin de l\u2019ann\u00e9e litigieuse.<\/p>\n<p>Partant de l\u00e0, la soci\u00e9t\u00e9 doit \u00eatre regard\u00e9e comme exer\u00e7ant son activit\u00e9 dans les 2 \u00e9tablissements au 1er janvier de l\u2019ann\u00e9e en cause : il n\u2019y a donc pas \u00ab double imposition \u00bb.<\/p>\n<p>Ce que confirme le juge qui donne raison \u00e0 l\u2019administration fiscale et valide le redressement.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049342797?page=1&amp;pageSize=10&amp;query=22TL00645&amp;searchField=ALL&amp;searchType=ALL&amp;tab_selection=all&amp;typePagination=DEFAULT\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Toulouse du 28 mars 2024, no 22TL00645<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/cfe-et-transfert-d-activite-une-double-imposition\" target=\"_blank\" rel=\"noopener\">CFE et transfert d\u2019activit\u00e9 : une double imposition ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/transfertentreprise.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 transf\u00e8re son activit\u00e9 dans un nouvel \u00e9tablissement en cours d\u2019ann\u00e9e. L\u2019ann\u00e9e suivante, l\u2019administration fiscale lui r\u00e9clame le paiement de la CFE pour son nouvel \u00e9tablissement\u2026 et pour son ancien local. Une double imposition non justifi\u00e9e, estime la soci\u00e9t\u00e9, qui conteste. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":10027,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10026","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CFE et transfert d\u2019activit\u00e9 : une double imposition ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/cfe-et-transfert-dactivite-une-double-imposition\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CFE et transfert d\u2019activit\u00e9 : une double imposition ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 transf\u00e8re son activit\u00e9 dans un nouvel \u00e9tablissement en cours d\u2019ann\u00e9e. 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