{"id":9222,"date":"2023-11-28T00:00:00","date_gmt":"2023-11-27T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/transfert-de-deficits-un-changement-significatif-de-lactivite\/"},"modified":"2023-11-28T00:00:00","modified_gmt":"2023-11-27T23:00:00","slug":"transfert-de-deficits-un-changement-significatif-de-lactivite","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/transfert-de-deficits-un-changement-significatif-de-lactivite\/","title":{"rendered":"Transfert de d\u00e9ficits : un changement significatif de l\u2019activit\u00e9 ?"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9 de fonderie connait des difficult\u00e9s financi\u00e8res qui la conduisent \u00e0 transmettre la totalit\u00e9 de son patrimoine \u00e0 son unique associ\u00e9e, \u00e0 savoir une autre soci\u00e9t\u00e9. Une situation qui autorise, selon elle, le transfert \u00e0 la soci\u00e9t\u00e9 absorbante des d\u00e9ficits reportables non encore d\u00e9duits par la soci\u00e9t\u00e9 absorb\u00e9e. Ce que lui refuse l\u2019administration fiscale\u2026 \u00c0 tort ou \u00e0 raison ?<\/p>\n<h2>Quand la notion de \u00ab changement significatif de l\u2019activit\u00e9 \u00bb fait d\u00e9bat !<\/h2>\n<p>Plac\u00e9e en redressement judiciaire, une soci\u00e9t\u00e9 de fonderie est finalement absorb\u00e9e par son associ\u00e9e unique, une autre soci\u00e9t\u00e9, dans le cadre d\u2019un plan de continuation pr\u00e9voyant une transmission universelle de patrimoine.<\/p>\n<p>Une situation qui, selon la soci\u00e9t\u00e9 absorbante, lui permet de b\u00e9n\u00e9ficier d\u2019un agr\u00e9ment pour transf\u00e9rer \u00e0 son profit les d\u00e9ficits reportables constat\u00e9s dans la comptabilit\u00e9 de la soci\u00e9t\u00e9 absorb\u00e9e et non encore d\u00e9duits\u2026<\/p>\n<p>\u00ab Non !\u00bb, conteste l\u2019administration fiscale. Faute de remplir toutes les conditions requises, la demande de la soci\u00e9t\u00e9 absorbante doit \u00eatre rejet\u00e9e.<\/p>\n<p>Rappelons que l\u2019obtention de l\u2019agr\u00e9ment autorisant le transfert des d\u00e9ficits reportables est notamment soumise aux conditions suivantes :<\/p>\n<ul>\n<li>l\u2019op\u00e9ration d\u2019absorption pr\u00e9sente un int\u00e9r\u00eat \u00e9conomique ;<\/li>\n<li>l\u2019activit\u00e9 ayant g\u00e9n\u00e9r\u00e9 les d\u00e9ficits est poursuivie par la soci\u00e9t\u00e9 absorbante pendant 3 ans minimum ;<\/li>\n<li>l\u2019activit\u00e9 ayant g\u00e9n\u00e9r\u00e9 les d\u00e9ficits ne doit pas avoir subi de changement significatif entre la date de constatation des d\u00e9ficits et la date \u00e0 laquelle la demande d\u2019agr\u00e9ment est faite.<\/li>\n<\/ul>\n<p>Une derni\u00e8re condition qui n\u2019est pas respect\u00e9e ici, maintient l\u2019administration, qui constate une baisse consid\u00e9rable du chiffre d\u2019affaires de l\u2019activit\u00e9 ayant g\u00e9n\u00e9r\u00e9 les d\u00e9ficits et de l\u2019effectif salari\u00e9 affect\u00e9 \u00e0 cette activit\u00e9.<\/p>\n<p>Des baisses qui constituent un \u00ab changement significatif de l\u2019activit\u00e9 \u00bb et qui justifient le refus d\u2019agr\u00e9ment.<\/p>\n<p>\u00ab Faux ! \u00bb, maintient la soci\u00e9t\u00e9 absorbante : ces baisses s\u2019expliquent par la crise \u00e9conomique que rencontrait l\u2019activit\u00e9 de fonderie. Sans une r\u00e9organisation, l\u2019activit\u00e9 n\u2019aurait pas pu \u00eatre maintenue. Il n\u2019y a donc pas de changement significatif de l\u2019activit\u00e9, et la d\u00e9cision pronon\u00e7ant le refus d\u2019agr\u00e9ment doit \u00eatre annul\u00e9e.<\/p>\n<p>\u00ab Vrai ! \u00bb tranche le juge, qui donne raison \u00e0 la soci\u00e9t\u00e9 : la simple constatation de ces baisses de chiffre d\u2019affaires et d\u2019effectif, sans tenir compte des caract\u00e9ristiques de l\u2019activit\u00e9 de la soci\u00e9t\u00e9 absorb\u00e9e et du contexte \u00e9conomique dans lequel ces variations sont constat\u00e9es, est insuffisante pour caract\u00e9riser un \u00ab changement significatif \u00bb.<\/p>\n<p>La demande d\u2019annulation de la d\u00e9cision de refus d\u2019agr\u00e9ment est fond\u00e9e !<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000048222708?init=true&amp;page=1&amp;query=464667&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 17 octobre 2023, no 464667<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/transfert-de-deficits-un-changement-significatif-de-l-activite\" target=\"_blank\" rel=\"noopener\">Transfert de d\u00e9ficits : un changement significatif de l\u2019activit\u00e9 ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/fonderie.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 de fonderie connait des difficult\u00e9s financi\u00e8res qui la conduisent \u00e0 transmettre la totalit\u00e9 de son patrimoine \u00e0 son unique associ\u00e9e, \u00e0 savoir une autre soci\u00e9t\u00e9. Une situation qui autorise, selon elle, le transfert \u00e0 la soci\u00e9t\u00e9 absorbante des d\u00e9ficits reportables non encore d\u00e9duits par la soci\u00e9t\u00e9 absorb\u00e9e. Ce que lui refuse l\u2019administration fiscale\u2026 \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":9223,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9222","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>Transfert de d\u00e9ficits : un changement significatif de l\u2019activit\u00e9 ? - 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\/transfert-de-deficits-un-changement-significatif-de-lactivite\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfert de d\u00e9ficits : un changement significatif de l\u2019activit\u00e9 ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 de fonderie connait des difficult\u00e9s financi\u00e8res qui la conduisent \u00e0 transmettre la totalit\u00e9 de son patrimoine \u00e0 son unique associ\u00e9e, \u00e0 savoir une autre soci\u00e9t\u00e9. Une situation qui autorise, selon elle, le transfert \u00e0 la soci\u00e9t\u00e9 absorbante des d\u00e9ficits reportables non encore d\u00e9duits par la soci\u00e9t\u00e9 absorb\u00e9e. 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