{"id":818,"date":"2021-01-11T05:50:00","date_gmt":"2021-01-11T04:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/notaires-et-zrr-cest-quoi-une-reprise-dentreprise\/"},"modified":"2021-04-19T03:00:30","modified_gmt":"2021-04-19T01:00:30","slug":"notaires-et-zrr-cest-quoi-une-reprise-dentreprise","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/notaires-et-zrr-cest-quoi-une-reprise-dentreprise\/","title":{"rendered":"Notaires et ZRR : c\u2019est quoi une \u00ab reprise \u00bb d\u2019entreprise ?"},"content":{"rendered":"<p >Parce qu\u2019elle a rachet\u00e9 les titres d\u2019une soci\u00e9t\u00e9 civile professionnelle (SCP) dont le si\u00e8ge est situ\u00e9 au sein d\u2019une zone de revitalisation rurale (ZRR), une notaire demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices r\u00e9serv\u00e9e aux cr\u00e9ations et reprises d\u2019entreprises dans ces m\u00eames zones. Ce que lui refuse l\u2019administration fiscale qui ne voit ici ni cr\u00e9ation, ni reprise d\u2019entreprise\u2026<\/p>\n<div>\n<h2>\u00ab Reprise \u00bb d\u2019entreprise : administration fiscale vs juge de l\u2019imp\u00f4t !<\/h2>\n<p>Une notaire ach\u00e8te 1580 des 3160 parts d\u2019une soci\u00e9t\u00e9 civile professionnelle (SCP), soumise \u00e0 l\u2019imp\u00f4t sur le revenu, dont le si\u00e8ge est situ\u00e9 au sein d\u2019une zone de revitalisation rurale (ZRR).<\/p>\n<p>Parce que cet achat s\u2019assimile, selon elle, \u00e0 une reprise d\u2019entreprise, elle demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices r\u00e9serv\u00e9e aux entreprises cr\u00e9\u00e9es ou reprises en ZRR.<\/p>\n<p>Ce que lui refuse l\u2019administration fiscale, estimant qu\u2019il n\u2019y a reprise d\u2019entreprise que dans les 2 hypoth\u00e8ses suivantes :<\/p>\n<ul>\n<li>cr\u00e9ation d\u2019une structure juridiquement nouvelle ;<\/li>\n<li>rachat de plus de 50 % des titres de la soci\u00e9t\u00e9.<\/li>\n<\/ul>\n<p>Or, ici, l\u2019activit\u00e9 de la SCP s\u2019est poursuivie sans cr\u00e9ation d\u2019une structure juridique nouvelle, et la notaire n\u2019a pas non plus rachet\u00e9 plus de 50 % des titres de cette soci\u00e9t\u00e9.<\/p>\n<p>Dans ces circonstances, elle ne peut donc pas b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices.<\/p>\n<p>Ce que conteste le juge qui rappelle que la reprise d\u2019entreprise ouvrant droit au b\u00e9n\u00e9fice de l\u2019avantage fiscal s\u2019entend de toute op\u00e9ration au terme de laquelle est reprise la direction effective d\u2019une entreprise existante, avec la volont\u00e9 non \u00e9quivoque de maintenir la p\u00e9rennit\u00e9 de cette entreprise.<\/p>\n<p>Une telle reprise ne suppose donc pas n\u00e9cessairement et uniquement la cr\u00e9ation d\u2019une structure juridiquement nouvelle ou le rachat de plus de 50 % des titres d\u2019une soci\u00e9t\u00e9.<\/p>\n<p>Dans cette affaire, la notaire a effectivement achet\u00e9 50 % du capital social de la SCP dont elle a \u00e9t\u00e9 nomm\u00e9e co-g\u00e9rante, ce qui, \u00e0 la lecture des statuts, lui conf\u00e8re 50 % des droits de vote dans la soci\u00e9t\u00e9.<\/p>\n<p>Parce qu\u2019elle assure le contr\u00f4le et la direction de cette soci\u00e9t\u00e9, l\u2019achat de titres r\u00e9alis\u00e9 par la notaire est assimilable \u00e0 une reprise d\u2019entreprise, et lui permet bien de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices r\u00e9serv\u00e9e aux entreprises cr\u00e9\u00e9es ou reprises en ZRR.<\/p>\n<p>Le redressement fiscal est donc annul\u00e9.<\/p>\n<p>Source : Arr\u00eat de la Cour administrative d\u2019Appel de Nancy du 24 septembre 2020, n\u00b019NC00247<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/notaires-et-zrr-cest-quoi-une-reprise-dentreprise\" target=\"_blank\" rel=\"noopener\">Notaires et ZRR : c\u2019est quoi une \u00ab reprise \u00bb d\u2019entreprise ?<\/a>\u00a0\u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/notaire4.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parce qu\u2019elle a rachet\u00e9 les titres d\u2019une soci\u00e9t\u00e9 civile professionnelle (SCP) dont le si\u00e8ge est situ\u00e9 au sein d\u2019une zone de revitalisation rurale (ZRR), une notaire demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices r\u00e9serv\u00e9e aux cr\u00e9ations et reprises d\u2019entreprises dans ces m\u00eames zones. Ce que lui refuse l\u2019administration fiscale qui ne voit ici ni cr\u00e9ation, ni reprise d\u2019entreprise\u2026<\/p>\n","protected":false},"author":0,"featured_media":4162,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-818","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>Notaires et ZRR : c\u2019est quoi une \u00ab reprise \u00bb d\u2019entreprise ? - 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\/de\/actualites\/notaires-et-zrr-cest-quoi-une-reprise-dentreprise\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Notaires et ZRR : c\u2019est quoi une \u00ab reprise \u00bb d\u2019entreprise ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce qu\u2019elle a rachet\u00e9 les titres d\u2019une soci\u00e9t\u00e9 civile professionnelle (SCP) dont le si\u00e8ge est situ\u00e9 au sein d\u2019une zone de revitalisation rurale (ZRR), une notaire demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices r\u00e9serv\u00e9e aux cr\u00e9ations et reprises d\u2019entreprises dans ces m\u00eames zones. 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