{"id":7402,"date":"2023-01-27T05:45:00","date_gmt":"2023-01-27T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-pour-investissements-en-corse-pour-tous-les-investissements\/"},"modified":"2023-01-27T05:45:00","modified_gmt":"2023-01-27T04:45:00","slug":"credit-dimpot-pour-investissements-en-corse-pour-tous-les-investissements","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-pour-investissements-en-corse-pour-tous-les-investissements\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t pour investissements en Corse : pour tous les investissements ?"},"content":{"rendered":"

Une entreprise, qui exerce une activit\u00e9 de production et de distribution d\u2019\u00e9nergie, fait poser, dans une centrale \u00e9lectrique situ\u00e9e en Corse, des appareils destin\u00e9s \u00e0 mesurer l\u2019\u00e9nergie produite. Un investissement qui lui permet de b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t, selon elle. \u00ab Pas si vite\u2026 \u00bb, r\u00e9pond l\u2019administration fiscale, qui examine attentivement la situation\u2026<\/p>\n

\n

Cr\u00e9dit d\u2019imp\u00f4t pour investissements en Corse : un avantage fiscal sous condition\u2026<\/h2>\n

Une entreprise sp\u00e9cialis\u00e9e dans la production et la distribution d\u2019\u00e9nergie prend en charge les travaux de raccordement d\u2019une centrale photovolta\u00efque situ\u00e9e en Corse qui comprennent, notamment, la pose d\u2019appareils destin\u00e9s \u00e0 mesurer l\u2019\u00e9nergie produite par l\u2019installation.<\/p>\n

Des d\u00e9penses qui lui permettent, selon elle, de b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t sp\u00e9cifique. Elle rappelle, en effet, que les structures qui r\u00e9pondent \u00e0 la d\u00e9finition des TPE\/PME (ce qui est son cas) peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t pour certains investissements r\u00e9alis\u00e9s en Corse.<\/p>\n

Parmi les investissements \u00e9ligibles, on retrouve les biens d\u2019\u00e9quipement amortissables selon le mode d\u00e9gressif et normalement utilis\u00e9s dans le cadre de l’exploitation d’une installation de production d\u2019\u00e9nergie\u2026 Ce qui est le cas des appareils destin\u00e9s \u00e0 mesurer l\u2019\u00e9nergie produite par une centrale\u2026<\/p>\n

Sauf que l\u2019entreprise n\u2019a pas travaill\u00e9 son sujet jusqu\u2019au bout, rel\u00e8ve le juge, qui lui refuse le b\u00e9n\u00e9fice de l\u2019avantage fiscal.<\/p>\n

Il rappelle que l\u2019entreprise qui demande \u00e0 b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t doit \u00eatre propri\u00e9taire des biens en cause ou, \u00e0 tout le moins, les avoir pris en location aupr\u00e8s d\u2019une soci\u00e9t\u00e9 de cr\u00e9dit-bail\u2026 Ce qui n\u2019est pas le cas ici !<\/p>\n

Si l\u2019entreprise a effectivement support\u00e9 le co\u00fbt des travaux de pose des appareils de comptage, ces \u00e9quipements ne lui appartiennent pas. Ils sont, en r\u00e9alit\u00e9, la propri\u00e9t\u00e9 d\u2019un c\u00e9l\u00e8bre fournisseur d\u2019\u00e9nergie.<\/p>\n

Source<\/span> : Arr\u00eat du Conseil d’\u00c9tat du 14 d\u00e9cembre 2022, n\u00b0 447908<\/p>\n

Cr\u00e9dit d\u2019imp\u00f4t pour investissements en Corse : pour tous les investissements ? <\/a>\u00a9 Copyright WebLex – 2023<\/p>\n<\/div>\n

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

Une entreprise, qui exerce une activit\u00e9 de production et de distribution d\u2019\u00e9nergie, fait poser, dans une centrale \u00e9lectrique situ\u00e9e en Corse, des appareils destin\u00e9s \u00e0 mesurer l\u2019\u00e9nergie produite. Un investissement qui lui permet de b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t, selon elle. \u00ab Pas si vite\u2026 \u00bb, r\u00e9pond l\u2019administration fiscale, qui examine attentivement la situation\u2026<\/p>\n","protected":false},"author":0,"featured_media":3835,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nCr\u00e9dit d\u2019imp\u00f4t pour investissements en Corse : pour tous les investissements ? - 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\/credit-dimpot-pour-investissements-en-corse-pour-tous-les-investissements\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9dit d\u2019imp\u00f4t pour investissements en Corse : pour tous les investissements ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une entreprise, qui exerce une activit\u00e9 de production et de distribution d\u2019\u00e9nergie, fait poser, dans une centrale \u00e9lectrique situ\u00e9e en Corse, des appareils destin\u00e9s \u00e0 mesurer l\u2019\u00e9nergie produite. 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