{"id":13065,"date":"2025-12-19T00:00:00","date_gmt":"2025-12-18T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-commercant-qui-pensait-vendre-2-boutiques-pas-1-entreprise\/"},"modified":"2026-01-03T03:00:03","modified_gmt":"2026-01-03T02:00:03","slug":"cest-lhistoire-dun-commercant-qui-pensait-vendre-2-boutiques-pas-1-entreprise","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-commercant-qui-pensait-vendre-2-boutiques-pas-1-entreprise\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un commer\u00e7ant qui pensait vendre 2 boutiques, pas 1 entreprise\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un commer\u00e7ant qui pensait vendre 2 boutiques, pas 1 entreprise\u2026<\/p>\n<div>\n<p>Un fleuriste d\u00e9cide de vendre les 2 boutiques qu\u2019il exploite. Parce que le prix de vente de chacune d\u2019elles n\u2019exc\u00e8de pas le montant fix\u00e9 par la loi pour b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration totale d\u2019imp\u00f4t, il applique cet avantage fiscal pour ces 2 ventes\u2026<\/p>\n<p>Ce que lui refuse l\u2019administration, du moins partiellement. Selon elle, la vente ne porte pas en r\u00e9alit\u00e9 sur 2 branches compl\u00e8tes d\u2019activit\u00e9 distinctes, mais sur une entreprise individuelle unique dont le prix de vente total exc\u00e8de le seuil d\u2019exon\u00e9ration totale d\u2019imp\u00f4t : elle constate, en effet, que le fonds artisanal c\u00e9d\u00e9 est constitu\u00e9 de 2 \u00e9tablissements exploit\u00e9s sous la m\u00eame enseigne et enregistr\u00e9s au registre du commerce et des soci\u00e9t\u00e9s sous le m\u00eame num\u00e9ro\u2026<\/p>\n<p>Ce qui confirme que la vente porte bel et bien sur une entreprise individuelle. Et parce que son prix de vente total, comprenant celui des 2 \u00e9tablissements, exc\u00e8de le seuil pour b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration totale d\u2019imp\u00f4t, seule une exon\u00e9ration partielle s\u2019applique ici, tranche le juge.<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050754646?page=1&amp;pageSize=10&amp;query=24LY00398+&amp;searchField=ALL&amp;searchType=ALL&amp;tab_selection=all&amp;typePagination=DEFAULT\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Lyon du 5 d\u00e9cembre 2024, no 24LY00398<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-un-commercant-qui-pensait-vendre-2-boutiques-pas-1-entreprise\" target=\"_blank\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_exonerationpplusvalue.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un commer\u00e7ant qui pensait vendre 2 boutiques, pas 1 entreprise\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-13065","post","type-post","status-publish","format-standard","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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