{"id":11923,"date":"2025-04-17T00:00:00","date_gmt":"2025-04-16T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-le-streaming-musical-on-en-sait-un-peu-plus\/"},"modified":"2025-04-26T02:00:20","modified_gmt":"2025-04-26T00:00:20","slug":"taxe-sur-le-streaming-musical-on-en-sait-un-peu-plus","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxe-sur-le-streaming-musical-on-en-sait-un-peu-plus\/","title":{"rendered":"Taxe sur le streaming musical\u202f: on en sait un peu plus\u2026"},"content":{"rendered":"<p>La loi de finances pour 2025 a revu le champ d\u2019application de la taxe sur le streaming musical mise en place en 2024, et ce \u00e0 compter du 1er janvier 2025\u202f: quels sont les supports d\u00e9sormais concern\u00e9s par cette taxe\u202f?<\/p>\n<h2>Taxe sur le streaming musical\u202f: un champ d\u2019application revu et corrig\u00e9<\/h2>\n<p>La loi de finances pour 2025 a pr\u00e9cis\u00e9 le champ d\u2019application de la taxe sur les locations en France de phonogrammes et de vid\u00e9omusiques destin\u00e9s \u00e0 l\u2019usage priv\u00e9 du public dans le cadre d\u2019une mise \u00e0 disposition \u00e0 la demande sur les r\u00e9seaux en ligne, dite \u00ab\u202ftaxe sur le streaming musical\u202f\u00bb, en le limitant aux \u0153uvres musicales \u00e0 compter du 1er janvier 2025.<\/p>\n<p>Pour cela, elle d\u00e9finit les notions de phonogramme musical, de vid\u00e9omusique et d\u2019\u0153uvre musicale, que l\u2019administration fiscale reprend dans sa documentation. Ainsi\u202f:<\/p>\n<ul>\n<li>le phonogramme musical s&#8217;entend de la fixation d&#8217;une \u0153uvre musicale autrement que sous la forme d&#8217;une fixation incorpor\u00e9e dans un contenu audiovisuel\u202f;<\/li>\n<li>la vid\u00e9omusique s&#8217;entend du contenu audiovisuel qui met en images une \u0153uvre musicale et pour laquelle la s\u00e9quence d&#8217;image fix\u00e9e pr\u00e9sente un caract\u00e8re accessoire par rapport \u00e0 la musique\u202f;<\/li>\n<li>l&#8217;\u0153uvre musicale s&#8217;entend de l&#8217;\u0153uvre de l&#8217;esprit dont l&#8217;originalit\u00e9 r\u00e9sulte de la combinaison de m\u00e9lodie, d&#8217;harmonie ou de rythme cr\u00e9\u00e9s par des sons per\u00e7us simultan\u00e9ment ou successivement.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14623-PGP.html\/ACTU-2025-00046\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 BOFiP du 2 avril 2025\u202f: Pr\u00e9cisions relatives au champ d\u2019application de la taxe sur les locations en France de phonogrammes musicaux et de vid\u00e9omusiques destin\u00e9s \u00e0 l\u2019usage priv\u00e9 du public dans le cadre d\u2019une mise \u00e0 disposition \u00e0 la demande sur les r\u00e9seaux en ligne<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051200895\/2025-02-16\" rel=\"noopener\" target=\"_blank\">Article 1609 sexdecies C du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxe-sur-le-streaming-musical-on-en-sait-un-peu-plus\" target=\"_blank\">Taxe sur le streaming musical : on en sait un peu plus\u2026<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_taxestreamingmusical.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2025 a revu le champ d\u2019application de la taxe sur le streaming musical mise en place en 2024, et ce \u00e0 compter du 1er janvier 2025\u202f: quels sont les supports d\u00e9sormais concern\u00e9s par cette taxe\u202f?<\/p>\n","protected":false},"author":0,"featured_media":11924,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11923","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 - 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