{"id":6378,"date":"2022-08-31T06:00:00","date_gmt":"2022-08-31T04:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/lfr-2022-et-contribution-a-laudiovisuel-public-cest-la-fin\/"},"modified":"2022-08-31T06:00:00","modified_gmt":"2022-08-31T04:00:00","slug":"lfr-2022-et-contribution-a-laudiovisuel-public-cest-la-fin","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/lfr-2022-et-contribution-a-laudiovisuel-public-cest-la-fin\/","title":{"rendered":"LFR 2022 et contribution \u00e0 l\u2019audiovisuel public : c\u2019est la fin !"},"content":{"rendered":"

D\u00e8s le 1er janvier 2022, la contribution \u00e0 l\u2019audiovisuel public (CAP) est supprim\u00e9e, tant pour les particuliers que pour les professionnels. Pour quelles cons\u00e9quences ?<\/p>\n

\n

Suppression de la contribution \u00e0 l\u2019audiovisuel public : d\u00e8s 2022 !<\/h2>\n

La contribution \u00e0 l\u2019audiovisuel public (CAP) est supprim\u00e9e d\u00e8s le 1er janvier 2022. En cons\u00e9quence, pour les impositions \u00e9mises au titre de 2022, le montant des mensualit\u00e9s d\u00e9j\u00e0 vers\u00e9es sera imput\u00e9 sur le montant de la taxe d\u2019habitation. A d\u00e9faut, il sera restitu\u00e9.<\/p>\n

Notez que jusqu\u2019\u00e0 pr\u00e9sent, il \u00e9tait pr\u00e9vu que le trop-per\u00e7u \u00e9ventuel de CAP devait \u00eatre rembours\u00e9, au plus tard \u00e0 la fin du mois suivant celui au cours duquel il est constat\u00e9 : cette disposition n\u2019est pas applicable \u00e0 la restitution exceptionnelle qui r\u00e9sulte de la suppression de la contribution.<\/p>\n

Retenez que cette suppression entra\u00eene la modification, sur plusieurs ann\u00e9es, de nombreux autres textes fiscaux : taxe sur les \u00e9diteurs et distributeurs de services de t\u00e9l\u00e9vision, TVA, taxe d\u2019habitation, textes relatifs au paiement en g\u00e9n\u00e9ral et \u00e0 la possibilit\u00e9 d\u2019opter pour le pr\u00e9l\u00e8vement mensuel pour le paiement de la CAP, etc.<\/p>\n

Source<\/span> : Loi de finances rectificative du 16 ao\u00fbt 2022, n\u00b0 2022-1157 (article 6)<\/p>\n

LFR 2022 : clap de fin pour la contribution \u00e0 l\u2019audiovisuel public !<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

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

D\u00e8s le 1er janvier 2022, la contribution \u00e0 l\u2019audiovisuel public (CAP) est supprim\u00e9e, tant pour les particuliers que pour les professionnels. 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