{"id":10854,"date":"2024-10-02T00:00:00","date_gmt":"2024-10-01T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/vente-dentreprise-une-exoneration-possible-sous-conditions\/"},"modified":"2024-10-02T00:00:00","modified_gmt":"2024-10-01T22:00:00","slug":"vente-dentreprise-une-exoneration-possible-sous-conditions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/vente-dentreprise-une-exoneration-possible-sous-conditions\/","title":{"rendered":"Vente d\u2019entreprise : une exon\u00e9ration possible sous conditions\u2026"},"content":{"rendered":"<p>Parce qu\u2019il estime avoir vendu une branche compl\u00e8te de son activit\u00e9, un agent d\u2019assurance demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de plus-value applicable dans une telle situation. Mais encore aurait-il fallu que la branche d\u2019activit\u00e9 soit \u00ab\u202fcompl\u00e8te\u202f\u00bb, conteste l\u2019administration fiscale qui refuse l\u2019application de l\u2019exon\u00e9ration d\u2019imp\u00f4t\u2026<\/p>\n<h2>Branche d\u2019activit\u00e9 (in)compl\u00e8te\u202f: (pas d\u2019) exon\u00e9ration de plus-value<\/h2>\n<p>La vente d\u2019un fonds de commerce ou d\u2019une entreprise d\u00e9bouche fr\u00e9quemment sur la constatation d\u2019une plus-value (gain). Cette plus-value doit normalement \u00eatre soumise \u00e0 l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices (imp\u00f4t sur le revenu ou imp\u00f4t sur les soci\u00e9t\u00e9s).<\/p>\n<p>Toutefois, si le montant de la vente n\u2019exc\u00e8de pas un certain seuil, vous pourrez b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration, totale ou partielle, d\u2019imp\u00f4t. Ainsi :<\/p>\n<ul>\n<li>l\u2019exon\u00e9ration sera totale si le montant de la vente n\u2019exc\u00e8de pas 300 000 \u20ac ;<\/li>\n<li>l\u2019exon\u00e9ration sera partielle si le montant de la vente est compris entre 300 000 \u20ac et 500 000 \u20ac.<\/li>\n<\/ul>\n<p>Cette exon\u00e9ration vise les ventes d&#8217;une activit\u00e9 commerciale, industrielle, artisanale, lib\u00e9rale ou agricole \u00e0 l&#8217;occasion de la transmission d&#8217;une entreprise individuelle ou d&#8217;une branche compl\u00e8te d&#8217;activit\u00e9.<\/p>\n<p>Une branche compl\u00e8te d&#8217;activit\u00e9 se d\u00e9finit comme l&#8217;ensemble des \u00e9l\u00e9ments d&#8217;actif et de passif d&#8217;une division d&#8217;une entreprise ou d&#8217;une soci\u00e9t\u00e9 qui constituent, du point de vue de l&#8217;organisation, une exploitation autonome, c&#8217;est-\u00e0-dire un ensemble capable de fonctionner par ses propres moyens.<\/p>\n<p>C\u2019est parce qu\u2019il estime justement avoir vendu une branche compl\u00e8te d\u2019activit\u00e9 qu\u2019un agent d\u2019assurance a demand\u00e9 le b\u00e9n\u00e9fice de cette exon\u00e9ration.<\/p>\n<p>Dans cette affaire, un agent g\u00e9n\u00e9ral d\u2019assurance exerce son activit\u00e9 \u00e0 titre individuelle dans le cadre d\u2019un mandat accord\u00e9 par une c\u00e9l\u00e8bre compagnie d\u2019assurance.<\/p>\n<p>Parce qu\u2019il souhaite poursuivre son activit\u00e9 en s\u2019associant, la compagnie lui propose de s\u2019associer avec d\u2019autres agents d\u2019assurance.<\/p>\n<p>Un protocole d\u2019accord est conclu pour d\u00e9finir les modalit\u00e9s de l\u2019association au sein d\u2019une soci\u00e9t\u00e9 en participation d\u2019exercice conjoint cr\u00e9\u00e9e \u00e0 cette occasion.<\/p>\n<p>Dans le cadre de ce protocole, l\u2019agent d\u2019assurance convient de vendre \u00e0 la compagnie d\u2019assurance 25 % des droits de cr\u00e9ances aff\u00e9rents aux portefeuilles dont la gestion lui a \u00e9t\u00e9 confi\u00e9e, de sorte qu\u2019il poss\u00e9derait, apr\u00e8s cette cession, 75 % des parts de la nouvelle soci\u00e9t\u00e9 et l\u2019agent d\u2019assurance associ\u00e9 en poss\u00e9derait 25 %.<\/p>\n<p>Suite \u00e0 la vente, l\u2019agent d\u2019assurance r\u00e9alise une plus-value pour laquelle il demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019imp\u00f4t consid\u00e9rant qu\u2019il s\u2019agit ici de la vente d\u2019une branche compl\u00e8te de son activit\u00e9.<\/p>\n<p>Une exon\u00e9ration que lui refuse l\u2019administration puisque, selon elle, il ne s\u2019agit pas ici de la vente d\u2019une branche compl\u00e8te d\u2019activit\u00e9\u202f: l\u2019agent d\u2019assurance n\u2019a vendu qu\u2019une partie de ses droits de cr\u00e9ances de son portefeuille, constate l\u2019administration.<\/p>\n<p>En outre, la vente n\u2019est pas accompagn\u00e9e d\u2019un transfert au nouvel associ\u00e9 de moyens d\u2019exploitation, mais de la cr\u00e9ation d\u2019une soci\u00e9t\u00e9 dont l\u2019objet est de mutualiser la gestion des portefeuilles des associ\u00e9s.<\/p>\n<p>Ce que confirme le juge qui donne raison \u00e0 l\u2019administration. Rien ne prouve ici que la vente porte sur une branche compl\u00e8te d\u2019activit\u00e9. L\u2019exon\u00e9ration ne peut \u00eatre que refus\u00e9e.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050253727?dateDecision=&amp;init=true&amp;page=1&amp;query=CGI&amp;searchField=ALL&amp;tab_selection=cetat\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Douai du 19 septembre 2024, no 23DA01496<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/vente-d-entreprise-une-exoneration-possible-sous-conditions\" target=\"_blank\" rel=\"noopener\">Vente d\u2019entreprise : tout est au complet\u202f?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_ventecommerceplusvalue.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parce qu\u2019il estime avoir vendu une branche compl\u00e8te de son activit\u00e9, un agent d\u2019assurance demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de plus-value applicable dans une telle situation. Mais encore aurait-il fallu que la branche d\u2019activit\u00e9 soit \u00ab\u202fcompl\u00e8te\u202f\u00bb, conteste l\u2019administration fiscale qui refuse l\u2019application de l\u2019exon\u00e9ration d\u2019imp\u00f4t\u2026<\/p>\n","protected":false},"author":0,"featured_media":10855,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-10854","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vente d\u2019entreprise : une exon\u00e9ration possible sous conditions\u2026 - 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\/vente-dentreprise-une-exoneration-possible-sous-conditions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vente d\u2019entreprise : une exon\u00e9ration possible sous conditions\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce qu\u2019il estime avoir vendu une branche compl\u00e8te de son activit\u00e9, un agent d\u2019assurance demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de plus-value applicable dans une telle situation. 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