{"id":6525,"date":"2022-09-16T05:47:00","date_gmt":"2022-09-16T03:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cfe-recherche-pharmaceutique-industrie\/"},"modified":"2022-09-22T02:00:12","modified_gmt":"2022-09-22T00:00:12","slug":"cfe-recherche-pharmaceutique-industrie","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/cfe-recherche-pharmaceutique-industrie\/","title":{"rendered":"CFE : recherche pharmaceutique = industrie ?"},"content":{"rendered":"<p >\u00c0 l\u2019issue d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 une soci\u00e9t\u00e9 sp\u00e9cialis\u00e9e dans la recherche, la fabrication et la commercialisation de produits pharmaceutiques, le paiement d\u2019un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE). Pourquoi ? Parce que le b\u00e2timent exploit\u00e9 par la soci\u00e9t\u00e9 serait, en r\u00e9alit\u00e9, un b\u00e2timent \u00ab industriel \u00bb. \u00c0 tort ou \u00e0 raison ?<\/p>\n<div>\n<h2> Un b\u00e2timent d\u00e9di\u00e9 \u00e0 la recherche pharmaceutique est-il un local industriel ?<\/h2>\n<p>Une soci\u00e9t\u00e9 exerce une activit\u00e9 qui consiste \u00e0 identifier et d\u00e9velopper de nouvelles mol\u00e9cules \u00e0 vocation th\u00e9rapeutique au sein d\u2019un b\u00e2timent pour lequel elle est tenue au paiement de la cotisation fonci\u00e8re des entreprises (CFE).<\/p>\n<p>\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale recalcule la valeur locative du b\u00e2timent (qui sert de base de calcul aux diff\u00e9rents imp\u00f4ts fonciers), et rehausse en cons\u00e9quence le montant de CFE d\u00fb : elle consid\u00e8re qu\u2019au vu de la nature et de l\u2019importance des moyens techniques utilis\u00e9s pour les besoins de son activit\u00e9, le local exploit\u00e9 par la soci\u00e9t\u00e9 est un local \u00ab industriel \u00bb.<\/p>\n<p>Pour preuves, elle indique :<\/p>\n<ul>\n<li>que les moyens techniques mis en \u0153uvre par la soci\u00e9t\u00e9 pour l\u2019exercice de son activit\u00e9 sont \u00e9valu\u00e9s \u00e0 14,8 M\u20ac, auxquels il faut ajouter 18,8 M\u20ac de biens d\u2019\u00e9quipements sp\u00e9cialis\u00e9s ;<\/li>\n<li>que les contr\u00f4les et investigations men\u00e9s \u00e0 chaque \u00e9tape du processus de recherche ne peuvent \u00eatre r\u00e9alis\u00e9s qu\u2019\u00e0 l\u2019aide d\u2019\u00e9quipements de pointe, \u00e0 tr\u00e8s fort contenu technologique ;<\/li>\n<li>que les t\u00e2ches de manipulation et de pr\u00e9paration sont automatis\u00e9es et m\u00e9canis\u00e9es.<\/li>\n<\/ul>\n<p>Une appr\u00e9ciation contest\u00e9e par la soci\u00e9t\u00e9 qui, au contraire, estime que son local n\u2019est pas un local \u00ab industriel \u00bb. Selon elle, en effet, l\u2019administration a totalement pass\u00e9 sous silence l\u2019importance du facteur humain, c\u2019est-\u00e0-dire son effectif, compos\u00e9 de 70 personnes environ pr\u00e9sentant de tr\u00e8s hautes qualifications, essentielles pour la conduite de l\u2019activit\u00e9, dont :<\/p>\n<ul>\n<li>21 docteurs en science ;<\/li>\n<li>1 pharmacien ;<\/li>\n<li>34 cadres de recherche et techniciens sup\u00e9rieurs.<\/li>\n<\/ul>\n<p>Une importance de l\u2019humain prise en compte par le juge, qui confirme que les moyens techniques utilis\u00e9s pour les besoins de l\u2019activit\u00e9 de la soci\u00e9t\u00e9 ne sont pas ici pr\u00e9pond\u00e9rants. En cons\u00e9quence, le b\u00e2timent exploit\u00e9 par la soci\u00e9t\u00e9 n\u2019est pas un local \u00ab industriel \u00bb au sens de la CFE, et le redressement fiscal est annul\u00e9.<\/p>\n<p>Source : Arr\u00eat de la Cour administrative d\u2019appel de Versailles du 31 mai 2022, no 20VE01922<\/p>\n<p><a title=\"WebLex - CFE : recherche pharmaceutique = industrie ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/cfe-recherche-pharmaceutique-industrie\" target=\"_blank\" rel=\"noopener\">CFE : recherche pharmaceutique = industrie ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/labopharmaceutique.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 l\u2019issue d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 une soci\u00e9t\u00e9 sp\u00e9cialis\u00e9e dans la recherche, la fabrication et la commercialisation de produits pharmaceutiques, le paiement d\u2019un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE). Pourquoi ? Parce que le b\u00e2timent exploit\u00e9 par la soci\u00e9t\u00e9 serait, en r\u00e9alit\u00e9, un b\u00e2timent \u00ab industriel \u00bb. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":6526,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6525","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>CFE : recherche pharmaceutique = industrie ? - 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\/cfe-recherche-pharmaceutique-industrie\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CFE : recherche pharmaceutique = industrie ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 l\u2019issue d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 une soci\u00e9t\u00e9 sp\u00e9cialis\u00e9e dans la recherche, la fabrication et la commercialisation de produits pharmaceutiques, le paiement d\u2019un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE). 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