{"id":1153,"date":"2020-11-18T06:45:00","date_gmt":"2020-11-18T05:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/exoneration-dimpot-zfu-quid-du-transfert-dactivite\/"},"modified":"2021-05-06T03:00:57","modified_gmt":"2021-05-06T01:00:57","slug":"exoneration-dimpot-zfu-quid-du-transfert-dactivite","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/exoneration-dimpot-zfu-quid-du-transfert-dactivite\/","title":{"rendered":"Exon\u00e9ration d\u2019imp\u00f4t ZFU : quid du transfert d\u2019activit\u00e9 ?"},"content":{"rendered":"<p >Suite au transfert de son activit\u00e9 au sein d\u2019une zone franche urbaine (ZFU), une entreprise demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices normalement applicable en pareil cas. Ce que lui refuse l\u2019administration fiscale, pour un motif \u00e9tonnant\u2026<\/p>\n<div>\n<h2> Transfert d\u2019activit\u00e9 en ZFU : des pr\u00e9cisions bienvenues !<\/h2>\n<p>Une entreprise qui fait le choix de s\u2019implanter dans une ZFU (zone franche urbaine) dans le cadre d\u2019une cr\u00e9ation ou d\u2019un transfert d\u2019activit\u00e9, peut b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration totale d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices pendant 5 ans, suivi d\u2019une p\u00e9riode d\u2019exon\u00e9ration partielle pendant 3 ans.<\/p>\n<p>Dans l\u2019hypoth\u00e8se o\u00f9 l\u2019activit\u00e9 transf\u00e9r\u00e9e dans une ZFU \u00e9tait auparavant exerc\u00e9e dans une autre ZFU, l\u2019entreprise devra, pour le calcul de la dur\u00e9e d\u2019exon\u00e9ration, d\u00e9duire la dur\u00e9e d\u2019exon\u00e9ration obtenue lors de l\u2019exercice de son activit\u00e9 dans la 1\u00e8re zone.<\/p>\n<p>En revanche, si l\u2019activit\u00e9 transf\u00e9r\u00e9e \u00e9tait exerc\u00e9e hors d\u2019une ZFU, l\u2019exon\u00e9ration totale s\u2019appliquerait \u00e0 compter du transfert en ZFU, pour l\u2019ensemble de la dur\u00e9e de 60 mois.<\/p>\n<p>En cons\u00e9quence, le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration d\u2019imp\u00f4t en cas de transfert d\u2019activit\u00e9 en ZFU ne suppose ni que l\u2019activit\u00e9 ait b\u00e9n\u00e9fici\u00e9 jusque-l\u00e0 de l\u2019exon\u00e9ration applicable dans ce type de zone, ni que le dirigeant de l\u2019entreprise \u00ab transf\u00e9r\u00e9e \u00bb soit distinct de celui de l\u2019entreprise auparavant install\u00e9e hors ZFU.<\/p>\n<p>C\u2019est pr\u00e9cis\u00e9ment ce que vient de rappeler le juge \u00e0 l\u2019administration fiscale dans le cadre d\u2019un litige l\u2019opposant \u00e0 une soci\u00e9t\u00e9.<\/p>\n<p>Dans cette affaire, en effet, il a estim\u00e9 que l\u2019administration ne pouvait pas refuser le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices \u00e0 une soci\u00e9t\u00e9, sous pr\u00e9texte, notamment, qu\u2019elle n\u2019aurait pas effectivement b\u00e9n\u00e9fici\u00e9 de l\u2019exon\u00e9ration applicable dans les ZFU avant le transfert de son activit\u00e9.<\/p>\n<p>Le redressement fiscal a donc \u00e9t\u00e9 annul\u00e9.<\/p>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042499866?tab_selection=all&amp;searchField=ALL&amp;query=436048%2C&amp;page=1&amp;init=true\" target=\"_blank\" rel=\"noopener\">Arr\u00eat du Conseil d\u2019Etat du 4 novembre 2020, n\u00b0436048<\/a><\/p>\n<p><a title=\"Exon\u00e9ration d\u2019imp\u00f4t ZFU : quid du transfert d\u2019activit\u00e9 ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/exoneration-dimpot-zfu-quid-du-transfert-dactivite\" rel=\"nofollow noopener\" target=\"_blank\">Exon\u00e9ration d\u2019imp\u00f4t ZFU : quid du transfert d\u2019activit\u00e9 ? <\/a>\u00a9 Copyright WebLex &#8211; 2020<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/transfert.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Suite au transfert de son activit\u00e9 au sein d\u2019une zone franche urbaine (ZFU), une entreprise demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices normalement applicable en pareil cas. Ce que lui refuse l\u2019administration fiscale, pour un motif \u00e9tonnant\u2026<\/p>\n","protected":false},"author":0,"featured_media":4700,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-1153","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>Exon\u00e9ration d\u2019imp\u00f4t ZFU : quid du transfert d\u2019activit\u00e9 ? - 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\/exoneration-dimpot-zfu-quid-du-transfert-dactivite\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exon\u00e9ration d\u2019imp\u00f4t ZFU : quid du transfert d\u2019activit\u00e9 ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Suite au transfert de son activit\u00e9 au sein d\u2019une zone franche urbaine (ZFU), une entreprise demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices normalement applicable en pareil cas. 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