{"id":7097,"date":"2022-12-05T05:51:00","date_gmt":"2022-12-05T04:51:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/2de-loi-de-finances-rectificative-pour-2022-2-mesures-a-connaitre\/"},"modified":"2022-12-05T05:51:00","modified_gmt":"2022-12-05T04:51:00","slug":"2de-loi-de-finances-rectificative-pour-2022-2-mesures-a-connaitre","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/2de-loi-de-finances-rectificative-pour-2022-2-mesures-a-connaitre\/","title":{"rendered":"2de loi de finances rectificative pour 2022 : 2 mesures \u00e0 conna\u00eetre"},"content":{"rendered":"<p >Parmi les mesures contenues dans la 2de loi de finances rectificative pour 2022 qui vient d\u2019\u00eatre publi\u00e9e, l\u2019une concerne le cr\u00e9dit d\u2019imp\u00f4t pour investissements en Corse et l\u2019autre, les mentions devant figurer sur l\u2019avis d\u2019imp\u00f4t sur le revenu. Revue de d\u00e9tails\u2026<\/p>\n<div>\n<h2> Concernant le cr\u00e9dit d\u2019imp\u00f4t pour investissements en Corse<\/h2>\n<p>Jusqu\u2019au 31 d\u00e9cembre 2023, toutes les entreprises, quelle que soit leur forme (entreprise individuelle, soci\u00e9t\u00e9, groupement), peuvent b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t pour investissements en Corse, d\u00e8s lors qu\u2019elles remplissent les conditions requises.<\/p>\n<p>D\u00e9sormais, pour \u00eatre \u00e9ligibles \u00e0 l\u2019avantage fiscal, il est pr\u00e9vu que les investissements r\u00e9alis\u00e9s doivent \u00eatre consid\u00e9r\u00e9s comme des \u00ab investissements initiaux \u00bb au sens de la r\u00e9glementation europ\u00e9enne.<\/p>\n<p>\u00c0 toutes fins utiles, notez que la quote-part d\u2019un investissement de \u00ab remplacement \u00bb qui correspond \u00e0 l\u2019extension ou \u00e0 la diversification de la capacit\u00e9 de production de l\u2019entreprise est assimilable \u00e0 un \u00ab investissement initial \u00bb.<\/p>\n<h2> Concernant l\u2019avis d\u2019imp\u00f4t sur le revenu<\/h2>\n<p>Dor\u00e9navant, en mati\u00e8re d\u2019imp\u00f4t sur le revenu, l\u2019avis d\u2019imposition doit mentionner :<\/p>\n<ul>\n<li>le taux d\u2019imposition moyen du contribuable ;<\/li>\n<li>le taux d\u2019imposition marginal du contribuable.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Loi n\u00b0 2022-1499 du 1er d\u00e9cembre 2022 de finances rectificative pour 2022 (articles 2 et 13)<\/p>\n<p><a title=\"2de loi de finances rectificative pour 2022 : 2 mesures \u00e0 conna\u00eetre\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/2de-loi-de-finances-rectificative-pour-2022-2-mesures-a-connaitre\" rel=\"nofollow noopener\" target=\"_blank\">2de loi de finances rectificative pour 2022 : 2 mesures \u00e0 conna\u00eetre<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/decla2021.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parmi les mesures contenues dans la 2de loi de finances rectificative pour 2022 qui vient d\u2019\u00eatre publi\u00e9e, l\u2019une concerne le cr\u00e9dit d\u2019imp\u00f4t pour investissements en Corse et l\u2019autre, les mentions devant figurer sur l\u2019avis d\u2019imp\u00f4t sur le revenu. Revue de d\u00e9tails\u2026<\/p>\n","protected":false},"author":0,"featured_media":7098,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7097","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>2de loi de finances rectificative pour 2022 : 2 mesures \u00e0 conna\u00eetre - 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\/2de-loi-de-finances-rectificative-pour-2022-2-mesures-a-connaitre\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2de loi de finances rectificative pour 2022 : 2 mesures \u00e0 conna\u00eetre - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parmi les mesures contenues dans la 2de loi de finances rectificative pour 2022 qui vient d\u2019\u00eatre publi\u00e9e, l\u2019une concerne le cr\u00e9dit d\u2019imp\u00f4t pour investissements en Corse et l\u2019autre, les mentions devant figurer sur l\u2019avis d\u2019imp\u00f4t sur le revenu. 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