{"id":8515,"date":"2023-07-18T00:00:00","date_gmt":"2023-07-17T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/suppression-de-la-cvae-des-adaptations-necessaires\/"},"modified":"2023-07-18T00:00:00","modified_gmt":"2023-07-17T22:00:00","slug":"suppression-de-la-cvae-des-adaptations-necessaires","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/suppression-de-la-cvae-des-adaptations-necessaires\/","title":{"rendered":"Suppression de la CVAE : des adaptations n\u00e9cessaires"},"content":{"rendered":"<p>La cotisation sur la valeur ajout\u00e9e des entreprises (CVAE) va \u00eatre d\u00e9finitivement supprim\u00e9e au 1er janvier 2024. Cela signifie-t-il que le plafonnement de la contribution \u00e9conomique territoriale (CET) en fonction de la valeur ajout\u00e9e va \u00e9galement dispara\u00eetre ? Non. Il va toutefois devoir s\u2019adapter\u2026<\/p>\n<h2>Le plafonnement de la CET en fonction de la valeur ajout\u00e9e fait peau neuve !<\/h2>\n<p>La contribution \u00e9conomique territoriale (CET) est un \u00ab imp\u00f4t \u00bb qui se compose de la cotisation sur la valeur ajout\u00e9e des entreprises (CVAE) et de la cotisation fonci\u00e8re des entreprises (CFE).<\/p>\n<p>\u00c0 l\u2019heure actuelle, les entreprises redevables de la CET b\u00e9n\u00e9ficient d\u2019un d\u00e9gr\u00e8vement lorsque la somme de leur CFE et de leur CVAE est sup\u00e9rieure \u00e0 1,625 % de la valeur ajout\u00e9e qu\u2019elles produisent. C\u2019est ce que l\u2019on appelle techniquement le \u00ab plafonnement de la CET en fonction de la valeur ajout\u00e9e \u00bb.<\/p>\n<p>Au 1er janvier 2024, la CVAE va \u00eatre d\u00e9finitivement supprim\u00e9e. Par cons\u00e9quent, \u00e0 cette m\u00eame date, il ne sera plus question de \u00ab plafonnement de la CET en fonction de la valeur ajout\u00e9e \u00bb, mais de \u00ab plafonnement de la CFE en fonction de la valeur ajout\u00e9e \u00bb.<\/p>\n<p>Pour l\u2019application de ce plafonnement, des pr\u00e9cisions sont apport\u00e9es concernant le calcul de la valeur ajout\u00e9e des entreprises de navigation maritime ou a\u00e9rienne qui exercent des activit\u00e9s conjointement en France ou \u00e0 l\u2019\u00e9tranger.<\/p>\n<p>\u00c0 compter du 1er janvier 2024, il est pr\u00e9vu que ces entreprises ne voient leur valeur ajout\u00e9e prise en compte pour le calcul du plafonnement qu\u2019\u00e0 raison de la part de la valeur ajout\u00e9e provenant des op\u00e9rations effectu\u00e9es dans les limites du territoire national qui sont directement li\u00e9es \u00e0 l\u2019exploitation d\u2019a\u00e9ronefs et de navires.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047811627\" rel=\"noopener\" target=\"_blank\">D\u00e9cret n\u00b0 2023-581 du 10 juillet 2023 relatif au calcul de la valeur ajout\u00e9e des entreprises de navigation maritime ou a\u00e9rienne qui exercent des activit\u00e9s conjointement en France et \u00e0 l&#8217;\u00e9tranger<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/suppression-de-la-cvae-des-adaptations-necessaires\" target=\"_blank\" rel=\"noopener\">Suppression de la CVAE : des adaptations n\u00e9cessaires<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/valeurajoutee.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La cotisation sur la valeur ajout\u00e9e des entreprises (CVAE) va \u00eatre d\u00e9finitivement supprim\u00e9e au 1er janvier 2024. Cela signifie-t-il que le plafonnement de la contribution \u00e9conomique territoriale (CET) en fonction de la valeur ajout\u00e9e va \u00e9galement dispara\u00eetre ? Non. Il va toutefois devoir s\u2019adapter\u2026<\/p>\n","protected":false},"author":0,"featured_media":8516,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-8515","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>Suppression de la CVAE : des adaptations n\u00e9cessaires - 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\/suppression-de-la-cvae-des-adaptations-necessaires\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Suppression de la CVAE : des adaptations n\u00e9cessaires - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La cotisation sur la valeur ajout\u00e9e des entreprises (CVAE) va \u00eatre d\u00e9finitivement supprim\u00e9e au 1er janvier 2024. 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