{"id":5015,"date":"2022-06-03T05:45:00","date_gmt":"2022-06-03T03:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/creation-dentreprise-en-zafr-attention-au-caractere-nouveau-de-lactivite\/"},"modified":"2022-06-03T05:45:00","modified_gmt":"2022-06-03T03:45:00","slug":"creation-dentreprise-en-zafr-attention-au-caractere-nouveau-de-lactivite","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/creation-dentreprise-en-zafr-attention-au-caractere-nouveau-de-lactivite\/","title":{"rendered":"Cr\u00e9ation d\u2019entreprise en ZAFR : attention au caract\u00e8re \u00ab nouveau \u00bb de l\u2019activit\u00e9"},"content":{"rendered":"<p >A l\u2019issue d\u2019un contr\u00f4le fiscal, une soci\u00e9t\u00e9 de s\u00e9curit\u00e9 se voit refuser le b\u00e9n\u00e9fice d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices li\u00e9e \u00e0 son implantation dans une commune situ\u00e9e en zone \u00e0 finalit\u00e9 r\u00e9gionale (ZAFR), son activit\u00e9 n\u2019\u00e9tant pas \u00ab nouvelle \u00bb. Mais c\u2019est quoi une activit\u00e9 \u00ab nouvelle \u00bb ?<\/p>\n<div>\n<h2> On peut cr\u00e9er une entreprise sans que l\u2019activit\u00e9 soit \u00ab nouvelle \u00bb\u2026<\/h2>\n<p>Sous r\u00e9serve du respect de toutes les conditions requises, les entreprises nouvelles qui sont cr\u00e9\u00e9es dans les zones d\u2019aide \u00e0 finalit\u00e9 r\u00e9gionale (ZAFR) b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration totale d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices d\u00e8s le mois de leur cr\u00e9ation et jusqu\u2019\u00e0 la fin du 23e mois suivant, puis d\u2019une exon\u00e9ration partielle pendant 3 ans.<\/p>\n<p>Parmi les conditions \u00e0 remplir, l\u2019entreprise cr\u00e9\u00e9e doit exercer une activit\u00e9 \u00ab nouvelle \u00bb. Sont donc notamment exclues du r\u00e9gime de faveur les entreprises issues d\u2019une concentration, d\u2019une reprise ou d\u2019une restructuration d\u2019activit\u00e9s pr\u00e9existantes.<\/p>\n<p>C\u2019est pr\u00e9cis\u00e9ment ce que le juge vient de rappeler \u00e0 une soci\u00e9t\u00e9 de s\u00e9curit\u00e9 qui demandait \u00e0 b\u00e9n\u00e9ficier de ce r\u00e9gime de faveur.<\/p>\n<p>Dans cette affaire, \u00e0 l\u2019issue d\u2019un contr\u00f4le, l\u2019administration fiscale a remis en cause l\u2019application de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices, consid\u00e9rant que la soci\u00e9t\u00e9 avait \u00e9t\u00e9 cr\u00e9\u00e9e dans le cadre de la reprise ou de la restructuration d\u2019activit\u00e9s pr\u00e9existantes.<\/p>\n<p>Pour preuves, elle indique que :<\/p>\n<ul>\n<li>le g\u00e9rant de la soci\u00e9t\u00e9 est \u00e9galement dirigeant et actionnaire de 2 autres soci\u00e9t\u00e9s de s\u00e9curit\u00e9 ;<\/li>\n<li>pr\u00e8s d\u2019un tiers du personnel embauch\u00e9 par la soci\u00e9t\u00e9 lors de sa cr\u00e9ation \u00e9tait salari\u00e9 ou ancien salari\u00e9 de l\u2019une ou l\u2019autre des 2 autres soci\u00e9t\u00e9s de s\u00e9curit\u00e9 dans la p\u00e9riode imm\u00e9diatement ant\u00e9rieure ;<\/li>\n<li>la majeure partie du chiffre d\u2019affaires de la soci\u00e9t\u00e9 a \u00e9t\u00e9 r\u00e9alis\u00e9e avec 3 des clients des 2 autres soci\u00e9t\u00e9s de s\u00e9curit\u00e9.<\/li>\n<\/ul>\n<p>Des preuves qui suffisent \u00e0 convaincre le juge : au vu de l\u2019identit\u00e9 d\u2019activit\u00e9, du transfert de client\u00e8le, du transfert des moyens de production et des liens privil\u00e9gi\u00e9s existants entre les 3 soci\u00e9t\u00e9s, la soci\u00e9t\u00e9 de s\u00e9curit\u00e9 cr\u00e9\u00e9e n\u2019exerce pas une activit\u00e9 \u00ab nouvelle \u00bb.<\/p>\n<p>Le redressement fiscal est donc valid\u00e9 !<\/p>\n<p>Source : Arr\u00eat de la Cour administrative d\u2019appel de Douai du 23 mars 2022, n\u00b019DA01715<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/creation-dentreprise-en-zafr-attention-au-caractere-nouveau-de-lactivite\" target=\"_blank\" rel=\"noopener\">Cr\u00e9ation d\u2019entreprise en ZAFR : attention au caract\u00e8re \u00ab nouveau \u00bb de l\u2019activit\u00e9<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/entreprise.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A l\u2019issue d\u2019un contr\u00f4le fiscal, une soci\u00e9t\u00e9 de s\u00e9curit\u00e9 se voit refuser le b\u00e9n\u00e9fice d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices li\u00e9e \u00e0 son implantation dans une commune situ\u00e9e en zone \u00e0 finalit\u00e9 r\u00e9gionale (ZAFR), son activit\u00e9 n\u2019\u00e9tant pas \u00ab nouvelle \u00bb. Mais c\u2019est quoi une activit\u00e9 \u00ab nouvelle \u00bb ?<\/p>\n","protected":false},"author":0,"featured_media":3338,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5015","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>Cr\u00e9ation d\u2019entreprise en ZAFR : attention au caract\u00e8re \u00ab nouveau \u00bb de l\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\/creation-dentreprise-en-zafr-attention-au-caractere-nouveau-de-lactivite\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9ation d\u2019entreprise en ZAFR : attention au caract\u00e8re \u00ab nouveau \u00bb de l\u2019activit\u00e9 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"A l\u2019issue d\u2019un contr\u00f4le fiscal, une soci\u00e9t\u00e9 de s\u00e9curit\u00e9 se voit refuser le b\u00e9n\u00e9fice d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices li\u00e9e \u00e0 son implantation dans une commune situ\u00e9e en zone \u00e0 finalit\u00e9 r\u00e9gionale (ZAFR), son activit\u00e9 n\u2019\u00e9tant pas \u00ab nouvelle \u00bb. 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