{"id":9297,"date":"2023-12-12T00:00:00","date_gmt":"2023-12-11T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/regle-de-taxation-sur-les-camions-pick-up-ca-depend\/"},"modified":"2023-12-19T01:00:05","modified_gmt":"2023-12-19T00:00:05","slug":"regle-de-taxation-sur-les-camions-pick-up-ca-depend","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/regle-de-taxation-sur-les-camions-pick-up-ca-depend\/","title":{"rendered":"R\u00e8gle de taxation sur les camions pick-up : \u00e7a d\u00e9pend\u2026"},"content":{"rendered":"<p>Concernant les taxes frappant les v\u00e9hicules, il existe de nombreux dispositifs d\u2019exon\u00e9ration. L\u2019un d\u2019entre eux concerne les pick-up 5 places utilis\u00e9s par les soci\u00e9t\u00e9s exploitant des domaines skiables ou des remont\u00e9es m\u00e9caniques. Sauf que les soci\u00e9t\u00e9s de maintenance intervenant sur ces m\u00eames domaines ne sont pas \u00e9ligibles \u00e0 cette exon\u00e9ration. Une situation d\u00e9nonc\u00e9e par un s\u00e9nateur\u2026<\/p>\n<h2>Domaines skiables : tous les pick-up (ne) se valent (pas) ?<\/h2>\n<p>Pour rappel, depuis 2022, la taxe sur les v\u00e9hicules de soci\u00e9t\u00e9s (TVS) a \u00e9t\u00e9 remplac\u00e9e par 2 taxes :<\/p>\n<ul>\n<li>la taxe sur les \u00e9missions de dioxyde de carbone, d\u00e9termin\u00e9e en fonction du taux d&#8217;\u00e9mission de CO\u2082, de la date de mise en circulation et, dans certains cas, de la puissance fiscale du v\u00e9hicule ;<\/li>\n<li>la taxe sur l\u2019anciennet\u00e9 des v\u00e9hicules, d\u00e9termin\u00e9e en fonction du type de carburant et de la date de mise en circulation.<\/li>\n<\/ul>\n<p>Ces taxes sont dues par les entreprises qui utilisent ou poss\u00e8dent des v\u00e9hicules de transport de personnes dans le cadre de leur activit\u00e9 \u00e9conomique. Concr\u00e8tement, sont concern\u00e9s :<\/p>\n<ul>\n<li>les v\u00e9hicules immatricul\u00e9s dans la cat\u00e9gorie M1, c&#8217;est-\u00e0-dire les voitures particuli\u00e8res qui ont pour objet le transport de personnes et qui ne poss\u00e8dent pas plus de 8 places assises ;<\/li>\n<li>les v\u00e9hicules immatricul\u00e9s dans la cat\u00e9gorie N1, c&#8217;est-\u00e0-dire les v\u00e9hicules de moins de 3,5 tonnes de type camionnettes, qui peuvent transporter \u00e0 la fois de petites marchandises et des personnes.<\/li>\n<\/ul>\n<p>Ces taxes visent, sauf exception, les v\u00e9hicules transportant exclusivement ou principalement des personnes.<\/p>\n<p>Une cat\u00e9gorie de v\u00e9hicules se voit appliquer une r\u00e8gle particuli\u00e8re : les \u00ab camions pick-up \u00bb. Ceux-ci sont soumis \u00e0 ces taxes s\u2019ils comportent 5 places assises minimum, sauf s\u2019ils sont exclusivement affect\u00e9s \u00e0 l\u2019exploitation des remont\u00e9es m\u00e9caniques et des domaines skiables et munis d\u2019\u00e9quipements techniques sp\u00e9cifiques.<\/p>\n<p>En revanche, cette exon\u00e9ration n\u2019est pas appliqu\u00e9e aux soci\u00e9t\u00e9s de maintenance, qui interviennent pourtant elles aussi sur les domaines skiables.<\/p>\n<p>Cette situation am\u00e8ne un s\u00e9nateur \u00e0 demander au Gouvernement un \u00e9largissement de l\u2019exon\u00e9ration pour les pick-up \u00e0 double cabines des soci\u00e9t\u00e9s de maintenance.<\/p>\n<p>R\u00e9ponse du Gouvernement : c\u2019est non !<\/p>\n<p>Ce dernier rappelle que cette exon\u00e9ration concerne bien les v\u00e9hicules de type pick-up des exploitants de remont\u00e9es m\u00e9caniques ou de domaines skiables qui sont exclusivement affect\u00e9s \u00e0 l&#8217;exploitation de ces infrastructures et \u00e9quip\u00e9s de certains \u00e9quipements techniques sp\u00e9cifiques. Ils servent ainsi \u00e0 installer des infrastructures ou du mat\u00e9riel, \u00e0 assurer leur entretien ou leur maintenance, etc.<\/p>\n<p>Mais, compte tenu de la pollution engendr\u00e9e par ce type de v\u00e9hicule, il n\u2019est pas question d\u2019\u00e9tendre cette exon\u00e9ration aux v\u00e9hicules pick-up cinq places des soci\u00e9t\u00e9s de maintenance.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.senat.fr\/questions\/base\/2022\/qSEQ220902908.html\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Pellevat du 23 novembre 2023, S\u00e9nat, no 02908 : \u00ab Taxe sur les pick-up cinq places \u00e0 usage professionnel \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/regle-de-taxation-sur-les-camions-pick-up-ca-depend\" target=\"_blank\" rel=\"noopener\">R\u00e8gle de taxation sur les camions pick-up : \u00e7a d\u00e9pend\u2026<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/remonteemecaniqueski.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Concernant les taxes frappant les v\u00e9hicules, il existe de nombreux dispositifs d\u2019exon\u00e9ration. L\u2019un d\u2019entre eux concerne les pick-up 5 places utilis\u00e9s par les soci\u00e9t\u00e9s exploitant des domaines skiables ou des remont\u00e9es m\u00e9caniques. Sauf que les soci\u00e9t\u00e9s de maintenance intervenant sur ces m\u00eames domaines ne sont pas \u00e9ligibles \u00e0 cette exon\u00e9ration. Une situation d\u00e9nonc\u00e9e par un s\u00e9nateur\u2026<\/p>\n","protected":false},"author":0,"featured_media":9298,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9297","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>R\u00e8gle de taxation sur les camions pick-up : \u00e7a d\u00e9pend\u2026 - 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\/regle-de-taxation-sur-les-camions-pick-up-ca-depend\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e8gle de taxation sur les camions pick-up : \u00e7a d\u00e9pend\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Concernant les taxes frappant les v\u00e9hicules, il existe de nombreux dispositifs d\u2019exon\u00e9ration. 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