{"id":6684,"date":"2022-10-10T05:50:00","date_gmt":"2022-10-10T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cotisation-fonciere-des-entreprises-quid-du-changement-dexploitant\/"},"modified":"2022-10-10T05:50:00","modified_gmt":"2022-10-10T03:50:00","slug":"cotisation-fonciere-des-entreprises-quid-du-changement-dexploitant","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/cotisation-fonciere-des-entreprises-quid-du-changement-dexploitant\/","title":{"rendered":"Cotisation fonci\u00e8re des entreprises : quid du changement d\u2019exploitant ?"},"content":{"rendered":"

Suite \u00e0 un contr\u00f4le fiscal, l\u2019administration r\u00e9clame \u00e0 une soci\u00e9t\u00e9 le paiement d\u2019un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE). Pourquoi ? Parce qu\u2019elle n\u2019est pas d\u2019accord sur la date de reprise de l\u2019exploitation d\u00e9clar\u00e9e par le nouvel exploitant\u2026 Qu\u2019en pense le juge ?<\/p>\n

\n

CFE et changement d\u2019exploitant : quelle date prendre en compte ?<\/h2>\n

Une soci\u00e9t\u00e9 reprend l\u2019exploitation d\u2019un fonds de commerce d\u2019abattage de porcs, de d\u00e9coupe et d\u2019exp\u00e9dition de viande de porc en octobre d\u2019une ann\u00e9e, \u00e0 la suite de la signature d\u2019une convention d\u2019occupation temporaire.<\/p>\n

En mai de l\u2019ann\u00e9e suivante, l\u2019acte de cession du fonds est d\u00e9finitivement sign\u00e9<\/p>\n

Quelques temps plus tard, \u00e0 l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration remet en cause la date prise en compte pour calculer la cotisation fonci\u00e8re des entreprises (CFE) due par le repreneur.<\/p>\n

\u00ab Mai ! \u00bb, s\u2019exclame la soci\u00e9t\u00e9 pour qui la date \u00e0 retenir est la date de signature de l\u2019acte d\u2019acquisition de son fonds de commerce. \u00ab Octobre ! \u00bb, r\u00e9torque l\u2019administration qui constate qu\u2019\u00e0 cette date, la soci\u00e9t\u00e9 occupait et utilisait d\u00e9j\u00e0 les locaux pour son activit\u00e9\u2026 comme en t\u00e9moigne d\u2019ailleurs la convention d\u2019occupation temporaire sign\u00e9e par elle\u2026<\/p>\n

Ce que confirme le juge : la date \u00e0 prendre en compte est la date \u00e0 laquelle la soci\u00e9t\u00e9 a effectivement dispos\u00e9 des locaux (ici octobre de l\u2019ann\u00e9e N) et non la date de leur acquisition (ici en mai N+1).<\/p>\n

Source<\/span> : Arr\u00eat du Conseil d’\u00c9tat du 30 septembre 2022, n\u00b0 451948<\/p>\n

Cotisation fonci\u00e8re des entreprises : quid du changement d\u2019exploitant ? <\/a>\u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

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

Suite \u00e0 un contr\u00f4le fiscal, l\u2019administration r\u00e9clame \u00e0 une soci\u00e9t\u00e9 le paiement d\u2019un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE). Pourquoi ? Parce qu\u2019elle n\u2019est pas d\u2019accord sur la date de reprise de l\u2019exploitation d\u00e9clar\u00e9e par le nouvel exploitant\u2026 Qu\u2019en pense le juge ?<\/p>\n","protected":false},"author":0,"featured_media":6685,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6684","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nCotisation fonci\u00e8re des entreprises : quid du changement d\u2019exploitant ? - 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-quid-du-changement-dexploitant\/\" \/>\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 : quid du changement d\u2019exploitant ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Suite \u00e0 un contr\u00f4le fiscal, l\u2019administration r\u00e9clame \u00e0 une soci\u00e9t\u00e9 le paiement d\u2019un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE). 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