{"id":6662,"date":"2022-10-06T05:48:00","date_gmt":"2022-10-06T03:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cotisation-fonciere-des-entreprises-vente-de-salades-activite-agricole\/"},"modified":"2022-10-06T05:48:00","modified_gmt":"2022-10-06T03:48:00","slug":"cotisation-fonciere-des-entreprises-vente-de-salades-activite-agricole","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/cotisation-fonciere-des-entreprises-vente-de-salades-activite-agricole\/","title":{"rendered":"Cotisation fonci\u00e8re des entreprises : vente de salades = activit\u00e9 agricole ?"},"content":{"rendered":"

Une soci\u00e9t\u00e9 qui produit, conditionne et vend des salades consid\u00e8re que son activit\u00e9 est agricole et donc, s\u2019estime exon\u00e9r\u00e9e de cotisation fonci\u00e8re des entreprises\u2026 Ce que conteste l\u2019administration fiscale, puis le juge\u2026 Pour quel motif ?<\/p>\n

\n

Cotisation fonci\u00e8re des entreprises : qu\u2019est-ce qu\u2019une activit\u00e9 \u00ab agricole \u00bb ?<\/h2>\n

Une soci\u00e9t\u00e9 qui commercialise des salades, produites et conditionn\u00e9es sur son exploitation, demande \u00e0 \u00eatre exon\u00e9r\u00e9e de cotisation fonci\u00e8re des entreprises (CFE), au motif qu\u2019elle exerce une activit\u00e9 de nature agricole.<\/p>\n

Sauf que la soci\u00e9t\u00e9 ne commercialise pas sa seule production, constate l\u2019administration fiscale : elle vend des m\u00e9langes de salades incluant des produits achet\u00e9s \u00e0 l\u2019\u00e9tranger. Dans ce cadre, son activit\u00e9 de vente ne constitue pas le prolongement de son activit\u00e9 agricole\u2026 et ne lui permet donc pas de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de CFE en cause.<\/p>\n

Sauf que l\u2019achat de ces salades ne repr\u00e9sente qu\u2019un tiers de son chiffre d\u2019affaires, pr\u00e9cise la soci\u00e9t\u00e9, qui insiste pour b\u00e9n\u00e9ficier de cet avantage fiscal.<\/p>\n

\u00ab Peu importe ! \u00bb, r\u00e9torque le juge, qui refuse \u00e0 son tour la demande d\u2019exon\u00e9ration de CFE : ces salades sont conditionn\u00e9es dans le m\u00eame atelier et avec les m\u00eames \u00e9quipements que la production de la soci\u00e9t\u00e9\u2026 ce qui aboutit \u00e0 un m\u00e9lange de salades, seul produit propos\u00e9 \u00e0 la vente.<\/p>\n

Des circonstances suffisantes pour consid\u00e9rer que l\u2019activit\u00e9 de vente de la soci\u00e9t\u00e9 ne pr\u00e9sente effectivement pas un caract\u00e8re agricole\u2026<\/p>\n

Source : Arr\u00eat du Conseil d’\u00c9tat du 20 septembre 2022, n\u00b0 461477<\/p>\n

Cotisation fonci\u00e8re des entreprises : vente de salades = activit\u00e9 agricole ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

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

Une soci\u00e9t\u00e9 qui produit, conditionne et vend des salades consid\u00e8re que son activit\u00e9 est agricole et donc, s\u2019estime exon\u00e9r\u00e9e de cotisation fonci\u00e8re des entreprises\u2026 Ce que conteste l\u2019administration fiscale, puis le juge\u2026 Pour quel motif ?<\/p>\n","protected":false},"author":0,"featured_media":6663,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nCotisation fonci\u00e8re des entreprises : vente de salades = activit\u00e9 agricole ? - 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\/cotisation-fonciere-des-entreprises-vente-de-salades-activite-agricole\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cotisation fonci\u00e8re des entreprises : vente de salades = activit\u00e9 agricole ? 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