Une union de 2 coop\u00e9ratives agricoles (UCA) s\u2019estime exon\u00e9r\u00e9e de cotisation fonci\u00e8re des entreprises (CFE). Un avis que ne partage pas l\u2019administration fiscale et ce, pour une bonne raison\u2026 Laquelle ?<\/p>\n
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Exon\u00e9ration de CFE : pour qui (exactement) ?<\/h2>\n
Une union de 2 coop\u00e9ratives agricoles (UCA), ayant pour activit\u00e9 la fabrication et la commercialisation de conserves, foies gras et plats cuisin\u00e9s \u00e0 partir de canards achet\u00e9s aux agriculteurs adh\u00e9rents, voit l\u2019exon\u00e9ration de cotisation fonci\u00e8re des entreprises (CFE) dont elle pensait b\u00e9n\u00e9ficier remise en cause par l\u2019administration fiscale.<\/p>\n
\u00ab A tort \u00bb, selon l\u2019UCA, qui rappelle que sont exon\u00e9r\u00e9es de CFE les soci\u00e9t\u00e9s d’\u00e9levage et certaines associations qui ont pour objet de favoriser la production agricole, ainsi que leurs unions et f\u00e9d\u00e9rations.<\/p>\n
Or, rel\u00e8vent de ces dispositions les organisations de producteurs, d\u00e8s lors que les op\u00e9rations qu\u2019elles r\u00e9alisent ou les services qu\u2019elles fournissent \u00e0 leurs membres ont pour objet de favoriser la production agricole\u2026 \u00ab Ce qui est bel et bien mon cas ! \u00bb, estime l\u2019UCA.<\/p>\n
\u00ab Justement non \u00bb, r\u00e9torque l\u2019administration fiscale, qui rel\u00e8ve d\u2019abord que l\u2019activit\u00e9 principale exerc\u00e9e par l\u2019UCA, qui consiste en la fabrication et la commercialisation de produits alimentaires r\u00e9alis\u00e9s \u00e0 partir des palmip\u00e8des acquis aupr\u00e8s de ses adh\u00e9rents, n\u2019a pas pour objet de favoriser la production agricole.<\/p>\n
Ensuite et surtout, si chacune des 2 coop\u00e9ratives agricoles qui composent l\u2019UCA sont bien reconnues comme \u00e9tant des \u00ab organisations de producteurs \u00bb, il n\u2019en est pas de m\u00eame de l\u2019union elle-m\u00eame\u2026<\/p>\n
Faute d\u2019avoir cette qualit\u00e9, l\u2019UCA ne peut pas b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de CFE correspondante. Ce que confirme le juge.<\/p>\n
Source : Arr\u00eat du Conseil d\u2019Etat du 7 juillet 2022, n\u00b0 440424<\/p>\n
Exon\u00e9ration de CFE : qui (n\u2019) y est (pas) \u00e9ligible ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n
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Une union de 2 coop\u00e9ratives agricoles (UCA) s\u2019estime exon\u00e9r\u00e9e de cotisation fonci\u00e8re des entreprises (CFE). Un avis que ne partage pas l\u2019administration fiscale et ce, pour une bonne raison\u2026 Laquelle\u00a0?<\/p>\n","protected":false},"author":0,"featured_media":6282,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6281","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\n
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