Une soci\u00e9t\u00e9 du secteur textile-habillement et cuir demande \u00e0 l\u2019administration fiscale le remboursement d\u2019un cr\u00e9dit d\u2019imp\u00f4t collection. Mais parce que la soci\u00e9t\u00e9 n\u2019a pas particip\u00e9 directement \u00e0 la fabrication ou \u00e0 la transformation des v\u00eatements, l\u2019administration lui indique qu\u2019elle n\u2019a pas le droit \u00e0 ce cr\u00e9dit d\u2019imp\u00f4t. Ce refus est toutefois contraire \u00e0 la r\u00e9alit\u00e9, selon la soci\u00e9t\u00e9, qui entend le prouver avec\u2026son code NAF !<\/p>\n
\n
\u00a0<\/h2>\n
Pour rappel, le cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) est un dispositif fiscal incitant les entreprises \u00e0 investir dans la recherche et l\u2019innovation. Dans le cadre de ce dispositif, une cat\u00e9gorie particuli\u00e8re est destin\u00e9e au secteur du textile-habillement et cuir : le cr\u00e9dit imp\u00f4t collection.<\/p>\n
Le cr\u00e9dit d\u2019imp\u00f4t collection est r\u00e9serv\u00e9 aux entreprises exer\u00e7ant une activit\u00e9 industrielle : pour en b\u00e9n\u00e9ficier, il faut donc exercer une activit\u00e9 qui concourt directement \u00e0 la fabrication ou \u00e0 la transformation des produits et pour laquelle les moyens techniques, les mat\u00e9riels et l\u2019outillage jouent un r\u00f4le primordial.<\/p>\n
R\u00e9cemment, une soci\u00e9t\u00e9 du secteur textile-habillement et cuir a demand\u00e9 un remboursement du cr\u00e9dit d\u2019imp\u00f4t collection auquel elle estime avoir droit. Mais elle se heurte \u00e0 un refus de l\u2019administration fiscale, qui estime que la soci\u00e9t\u00e9 ne remplit pas les conditions d\u2019\u00e9ligibilit\u00e9.<\/p>\n
Selon l\u2019administration, la soci\u00e9t\u00e9 ne justifie pas de d\u00e9penses entrant dans le champ d\u2019application du cr\u00e9dit d\u2019imp\u00f4t collection.<\/p>\n
Certes, la soci\u00e9t\u00e9 a \u00e9tabli des dessins et mod\u00e8les des v\u00eatements et a choisi leurs tissus, mais elle a sous-trait\u00e9 toute la fabrication \u00e0 une entreprise install\u00e9e \u00e0 l\u2019\u00e9tranger.<\/p>\n
De plus, elle n\u2019a inscrit aucune immobilisation dans son bilan au titre des \u00ab installations techniques, mat\u00e9riels et outillages industriels \u00bb, ce qui est pourtant un crit\u00e8re central.<\/p>\n
Enfin, si la soci\u00e9t\u00e9 indique avoir quand m\u00eame fabriqu\u00e9 des prototypes, elle ne donne pas plus de pr\u00e9cision.<\/p>\n
Pourtant, la soci\u00e9t\u00e9 indique \u00eatre bel et bien une entreprise de fabrication d\u2019articles textiles de pr\u00eat-\u00e0-porter, comme le prouve son code NAF (nomenclature d\u2019activit\u00e9s fran\u00e7aise). De plus, si elle a sous-trait\u00e9 la fabrication des v\u00eatements, c\u2019est avec des mati\u00e8res premi\u00e8res achet\u00e9es par ses soins et sous son contr\u00f4le. Ce qui est suffisant selon elle\u2026<\/p>\n
\u00c0 tort, tranche toutefois le juge qui approuve le raisonnement de l\u2019administration. Peu importe que la soci\u00e9t\u00e9 ait contr\u00f4l\u00e9 la fabrication des v\u00eatements et assum\u00e9 la responsabilit\u00e9 de leur commercialisation, elle n\u2019a pas directement particip\u00e9 \u00e0 leur fabrication ou leur transformation, ce qui l\u2019emp\u00eache de demander le remboursement du cr\u00e9dit d\u2019imp\u00f4t collection. Et ce, malgr\u00e9 son code NAF\u2026<\/p>\n
Source : Arr\u00eat de la cour administrative d\u2019appel de Paris du 17\/02\/2023, no 21PA02676<\/p>\n
Cr\u00e9dit d\u2019imp\u00f4t collection : code NAF contre sous-traitance !<\/a> \u00a9 Copyright WebLex – 2023<\/p>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Une soci\u00e9t\u00e9 du secteur textile-habillement et cuir demande \u00e0 l\u2019administration fiscale le remboursement d\u2019un cr\u00e9dit d\u2019imp\u00f4t collection. Mais parce que la soci\u00e9t\u00e9 n\u2019a pas particip\u00e9 directement \u00e0 la fabrication ou \u00e0 la transformation des v\u00eatements, l\u2019administration lui indique qu\u2019elle n\u2019a pas le droit \u00e0 ce cr\u00e9dit d\u2019imp\u00f4t. Ce refus est toutefois contraire \u00e0 la r\u00e9alit\u00e9, selon la soci\u00e9t\u00e9, qui entend le prouver avec\u2026son code NAF !<\/p>\n","protected":false},"author":0,"featured_media":7696,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-7695","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-juridique","category-actualites"],"acf":[],"yoast_head":"\n
Cr\u00e9dit d\u2019imp\u00f4t collection : code NAF contre sous-traitance ! - 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-collection-code-naf-contre-sous-traitance\/\" \/>\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 collection : code NAF contre sous-traitance ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 du secteur textile-habillement et cuir demande \u00e0 l\u2019administration fiscale le remboursement d\u2019un cr\u00e9dit d\u2019imp\u00f4t collection. Mais parce que la soci\u00e9t\u00e9 n\u2019a pas particip\u00e9 directement \u00e0 la fabrication ou \u00e0 la transformation des v\u00eatements, l\u2019administration lui indique qu\u2019elle n\u2019a pas le droit \u00e0 ce cr\u00e9dit d\u2019imp\u00f4t. Ce refus est toutefois contraire \u00e0 la r\u00e9alit\u00e9, selon la soci\u00e9t\u00e9, qui entend le prouver avec\u2026son code NAF !\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-13T04:47:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/03\/textilefibrestissu.png\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Cr\u00e9dit d\u2019imp\u00f4t collection : code NAF contre sous-traitance !\",\"datePublished\":\"2023-03-13T04:47:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/\"},\"wordCount\":509,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/03\/textilefibrestissu.png\",\"articleSection\":[\"Actu Juridique\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/\",\"name\":\"Cr\u00e9dit d\u2019imp\u00f4t collection : code NAF contre sous-traitance ! - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/03\/textilefibrestissu.png\",\"datePublished\":\"2023-03-13T04:47:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/03\/textilefibrestissu.png\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/03\/textilefibrestissu.png\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cr\u00e9dit d\u2019imp\u00f4t collection : code NAF contre sous-traitance !\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cr\u00e9dit d\u2019imp\u00f4t collection : code NAF contre sous-traitance ! - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/","og_locale":"de_DE","og_type":"article","og_title":"Cr\u00e9dit d\u2019imp\u00f4t collection : code NAF contre sous-traitance ! - Cabinet Magar","og_description":"Une soci\u00e9t\u00e9 du secteur textile-habillement et cuir demande \u00e0 l\u2019administration fiscale le remboursement d\u2019un cr\u00e9dit d\u2019imp\u00f4t collection. Mais parce que la soci\u00e9t\u00e9 n\u2019a pas particip\u00e9 directement \u00e0 la fabrication ou \u00e0 la transformation des v\u00eatements, l\u2019administration lui indique qu\u2019elle n\u2019a pas le droit \u00e0 ce cr\u00e9dit d\u2019imp\u00f4t. Ce refus est toutefois contraire \u00e0 la r\u00e9alit\u00e9, selon la soci\u00e9t\u00e9, qui entend le prouver avec\u2026son code NAF !","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/","og_site_name":"Cabinet Magar","article_published_time":"2023-03-13T04:47:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/03\/textilefibrestissu.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/"},"author":{"name":"","@id":""},"headline":"Cr\u00e9dit d\u2019imp\u00f4t collection : code NAF contre sous-traitance !","datePublished":"2023-03-13T04:47:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/"},"wordCount":509,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/03\/textilefibrestissu.png","articleSection":["Actu Juridique","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/","name":"Cr\u00e9dit d\u2019imp\u00f4t collection : code NAF contre sous-traitance ! - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/03\/textilefibrestissu.png","datePublished":"2023-03-13T04:47:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/03\/textilefibrestissu.png","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/03\/textilefibrestissu.png","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-collection-code-naf-contre-sous-traitance\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Cr\u00e9dit d\u2019imp\u00f4t collection : code NAF contre sous-traitance !"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/7695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=7695"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/7695\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/7696"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=7695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=7695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=7695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}