{"id":9690,"date":"2024-02-23T00:00:00","date_gmt":"2024-02-22T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-pour-investissement-en-corse-pour-quels-investissements\/"},"modified":"2024-02-23T00:00:00","modified_gmt":"2024-02-22T23:00:00","slug":"credit-dimpot-pour-investissement-en-corse-pour-quels-investissements","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-pour-investissement-en-corse-pour-quels-investissements\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t pour investissement en Corse : pour quels investissements ?"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9 qui exploite une \u00e9picerie, un bar-brasserie et un restaurant en Corse, fait des investissements et r\u00e9alise des travaux pour installer une terrasse. Des investissements qui lui permettent de b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t sp\u00e9cifique, selon elle. \u00ab Pas si vite\u2026 \u00bb, r\u00e9pond l\u2019administration fiscale, qui examine attentivement la situation\u2026<\/p>\n<h2>Cr\u00e9dit d\u2019imp\u00f4t pour investissement en Corse : dans quels cas ?<\/h2>\n<p>Une soci\u00e9t\u00e9 qui exploite en Corse une \u00e9picerie, un bar-brasserie et un restaurant fait l\u2019acquisition, pour les besoins de son activit\u00e9, de presse-agrumes, de cong\u00e9lateurs, de r\u00e9frig\u00e9rateurs et de machines \u00e0 glaces, et r\u00e9alise des travaux pour installer une terrasse pour son bar-brasserie et son restaurant.<\/p>\n<p>Des d\u00e9penses qui lui permettent, selon elle, de b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t sp\u00e9cifique. Elle rappelle, en effet, que les structures qui r\u00e9pondent \u00e0 la d\u00e9finition des TPE \/ PME (ce qui est son cas) peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t pour certains investissements r\u00e9alis\u00e9s en Corse.<\/p>\n<p>Parmi les investissements \u00e9ligibles, on retrouve notamment :<\/p>\n<ul>\n<li>les biens d\u2019\u00e9quipement amortissables selon le mode d\u00e9gressif, tels que les mat\u00e9riels et outillages utilis\u00e9s pour des op\u00e9rations industrielles de fabrication alimentaire ;<\/li>\n<li>les agencements et installations de locaux commerciaux habituellement ouverts \u00e0 la client\u00e8le.<\/li>\n<\/ul>\n<p>Dans cette affaire, la soci\u00e9t\u00e9 soutient que les presse-agrumes, les cong\u00e9lateurs, les r\u00e9frig\u00e9rateurs et les machines \u00e0 glaces sont des mat\u00e9riels et outillages utilis\u00e9s pour des op\u00e9rations industrielles de fabrication alimentaire. Des biens d\u2019\u00e9quipements amortissables selon le mode d\u00e9gressif, constate la soci\u00e9t\u00e9, donc \u00e9ligibles au cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<p>En outre, la r\u00e9alisation d\u2019une terrasse devant le bar-brasserie constitue bel et bien une installation commerciale habituellement ouverte \u00e0 la client\u00e8le, \u00e9galement \u00e9ligible au cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<p>\u00ab \u00c0 tort ! \u00bb, conteste l\u2019administration qui constate que le caract\u00e8re restreint des presse-agrumes, cong\u00e9lateurs et r\u00e9frig\u00e9rateurs ne permet pas de les assimiler \u00e0 des mat\u00e9riels et outillages utilis\u00e9s pour des op\u00e9rations industrielles de fabrication alimentaire. Partant de l\u00e0, ces biens ne sont pas amortissables selon le mode d\u00e9gressif\u2026 Et ne permettent pas de b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<p>Par ailleurs, les travaux de r\u00e9alisation de la terrasse ayant \u00e9t\u00e9 entrepris sur des espaces totalement ouverts et non couverts, ils ne sont pas non plus \u00e9ligibles \u00e0 l\u2019avantage fiscal.<\/p>\n<p>Sauf que l\u2019administration n\u2019a travaill\u00e9 son sujet qu\u2019\u00e0 moiti\u00e9, rel\u00e8ve le juge, qui accepte, mais seulement partiellement le b\u00e9n\u00e9fice de l\u2019avantage fiscal.<\/p>\n<p>Si l\u2019achat de presse-agrumes, de cong\u00e9lateurs, de r\u00e9frig\u00e9rateurs n\u2019ouvre effectivement pas droit au cr\u00e9dit d\u2019imp\u00f4t, il n\u2019en est pas de m\u00eame pour la r\u00e9alisation de la terrasse du bar-brasserie et du restaurant.<\/p>\n<p>Le juge rappelle, en effet, que si le b\u00e9n\u00e9fice du cr\u00e9dit d\u2019imp\u00f4t profite aux agencements et installations de locaux commerciaux habituellement ouverts \u00e0 la client\u00e8le, les investissements r\u00e9alis\u00e9s au titre de surfaces commerciales non couvertes, telles que les terrasses, n\u2019en sont pas exclus.<\/p>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t doit donc \u00eatre accord\u00e9 pour cet investissement.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049143781?init=true&amp;page=1&amp;query=471939&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 13 f\u00e9vrier 2024, no 471939<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/credit-d-impot-pour-investissement-en-corse-pour-quels-investissements\" target=\"_blank\" rel=\"noopener\">Cr\u00e9dit d\u2019imp\u00f4t pour investissement en Corse : pour quels investissements ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/terrasse.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 qui exploite une \u00e9picerie, un bar-brasserie et un restaurant en Corse, fait des investissements et r\u00e9alise des travaux pour installer une terrasse. Des investissements qui lui permettent de b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t sp\u00e9cifique, selon elle. \u00ab Pas si vite\u2026 \u00bb, r\u00e9pond l\u2019administration fiscale, qui examine attentivement la situation\u2026<\/p>\n","protected":false},"author":0,"featured_media":9691,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9690","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>Cr\u00e9dit d\u2019imp\u00f4t pour investissement en Corse : pour quels investissements ? - 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-pour-investissement-en-corse-pour-quels-investissements\/\" \/>\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 pour investissement en Corse : pour quels investissements ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 qui exploite une \u00e9picerie, un bar-brasserie et un restaurant en Corse, fait des investissements et r\u00e9alise des travaux pour installer une terrasse. Des investissements qui lui permettent de b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t sp\u00e9cifique, selon elle. \u00ab Pas si vite\u2026 \u00bb, r\u00e9pond l\u2019administration fiscale, qui examine attentivement la situation\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-pour-investissement-en-corse-pour-quels-investissements\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-22T23:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/02\/terrasse.jpg\" \/>\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\/jpeg\" \/>\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=\"3\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-pour-investissement-en-corse-pour-quels-investissements\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-pour-investissement-en-corse-pour-quels-investissements\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Cr\u00e9dit d\u2019imp\u00f4t pour investissement en Corse : pour quels investissements ?\",\"datePublished\":\"2024-02-22T23:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-pour-investissement-en-corse-pour-quels-investissements\/\"},\"wordCount\":594,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-pour-investissement-en-corse-pour-quels-investissements\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/02\/terrasse.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-pour-investissement-en-corse-pour-quels-investissements\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-pour-investissement-en-corse-pour-quels-investissements\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-pour-investissement-en-corse-pour-quels-investissements\/\",\"name\":\"Cr\u00e9dit d\u2019imp\u00f4t pour investissement en Corse : pour quels investissements ? 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