{"id":578,"date":"2021-02-12T05:47:00","date_gmt":"2021-02-12T04:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/vente-dentreprise-toujours-exoneree-dimpot\/"},"modified":"2021-04-07T03:01:02","modified_gmt":"2021-04-07T01:01:02","slug":"vente-dentreprise-toujours-exoneree-dimpot","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/vente-dentreprise-toujours-exoneree-dimpot\/","title":{"rendered":"Vente d\u2019entreprise : toujours exon\u00e9r\u00e9e d\u2019imp\u00f4t ?"},"content":{"rendered":"

A la suite de la vente de son activit\u00e9 d\u2019expert en b\u00e2timent, un entrepreneur demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur la plus-value r\u00e9alis\u00e9e \u00e0 cette occasion. Ce que lui refuse l\u2019administration, l\u2019une des conditions attach\u00e9es \u00e0 cet avantage fiscal n\u2019ayant pas \u00e9t\u00e9 respect\u00e9e\u2026<\/p>\n

\n

Vente d\u2019entreprise : une exon\u00e9ration, plusieurs conditions !<\/h2>\n

Un entrepreneur c\u00e8de son activit\u00e9 d\u2019expertise en b\u00e2timent gros \u0153uvre, menuiserie, bardage et toiture et, parce que cette activit\u00e9 g\u00e9n\u00e8re moins de 90 000 \u20ac de recettes annuelles, il demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur la plus-value r\u00e9alis\u00e9e \u00e0 cette occasion.<\/p>\n

Une demande rejet\u00e9e par l\u2019administration qui rappelle que l\u2019exon\u00e9ration fiscale dont entend se pr\u00e9valoir l\u2019entrepreneur suppose, certes le respect d\u2019une condition li\u00e9e au montant des recettes annuelles, mais aussi qu\u2019\u00e0 la date de la vente, l\u2019activit\u00e9 ait \u00e9t\u00e9 exerc\u00e9e pendant au moins 5 ans\u2026 ce qui n\u2019est pas le cas ici.<\/p>\n

\u00ab Faux \u00bb conteste l\u2019entrepreneur qui, \u00e0 l\u2019appui de sa demande, fournit une attestation d\u2019inscription \u00e0 l\u2019institut de l\u2019expertise dat\u00e9e de 7 ans avant la vente, ainsi qu\u2019une convocation \u00e0 l\u2019h\u00f4tel de police et une ordonnance d\u2019un tribunal en vue de sa d\u00e9signation en tant qu\u2019expert judiciaire, qui remontent \u00e0 6 ans.<\/p>\n

Des \u00e9l\u00e9ments qui ne suffisent pas \u00e0 \u00e9tablir que l\u2019entrepreneur exer\u00e7ait effectivement son activit\u00e9 d\u2019expert pendant les 5 ans pr\u00e9c\u00e9dant la vente, constate le juge, qui refuse \u00e0 son tour le b\u00e9n\u00e9fice de l\u2019avantage fiscal.<\/p>\n

Source : Arr\u00eat de la cour administrative d\u2019appel de Nantes du 28 janvier 2021, n\u00b019NT00450<\/p>\n

Vente d\u2019entreprise : toujours exon\u00e9r\u00e9e d\u2019imp\u00f4t ?<\/a> \u00a9 Copyright WebLex – 2021<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

A la suite de la vente de son activit\u00e9 d\u2019expert en b\u00e2timent, un entrepreneur demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur la plus-value r\u00e9alis\u00e9e \u00e0 cette occasion. Ce que lui refuse l\u2019administration, l\u2019une des conditions attach\u00e9es \u00e0 cet avantage fiscal n\u2019ayant pas \u00e9t\u00e9 respect\u00e9e\u2026<\/p>\n","protected":false},"author":0,"featured_media":3340,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-578","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\nVente d\u2019entreprise : toujours exon\u00e9r\u00e9e d\u2019imp\u00f4t ? - 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-toujours-exoneree-dimpot\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vente d\u2019entreprise : toujours exon\u00e9r\u00e9e d\u2019imp\u00f4t ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"A la suite de la vente de son activit\u00e9 d\u2019expert en b\u00e2timent, un entrepreneur demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur la plus-value r\u00e9alis\u00e9e \u00e0 cette occasion. 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