{"id":9903,"date":"2024-04-03T00:00:00","date_gmt":"2024-04-02T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/pacte-dutreil-a-la-chasse-aux-indices\/"},"modified":"2024-04-03T00:00:00","modified_gmt":"2024-04-02T22:00:00","slug":"pacte-dutreil-a-la-chasse-aux-indices","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/pacte-dutreil-a-la-chasse-aux-indices\/","title":{"rendered":"Pacte Dutreil : \u00e0 la chasse aux indices !"},"content":{"rendered":"<p>Un particulier h\u00e9rite des actions d\u2019une soci\u00e9t\u00e9 et demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration partielle de droits d\u2019enregistrement li\u00e9e \u00e0 la mise en place d\u2019un pacte Dutreil. Ce que l\u2019administration fiscale refuse, estimant que l\u2019activit\u00e9 principale de la soci\u00e9t\u00e9 est de nature civile. \u00ab Faux ! \u00bb, selon l\u2019h\u00e9ritier qui indique que la \u00ab raison d\u2019\u00eatre \u00bb historique de la soci\u00e9t\u00e9 est commerciale. Qu\u2019en pense le juge ?<\/p>\n<h2>Pacte Dutreil : quelle est l\u2019activit\u00e9 principale de la soci\u00e9t\u00e9 ?<\/h2>\n<p>\u00c0 l\u2019occasion de la transmission de parts de soci\u00e9t\u00e9, des droits d\u2019enregistrement sont g\u00e9n\u00e9ralement dus.<\/p>\n<p>Toutefois, il existe certains dispositifs permettant de r\u00e9duire le montant de ces droits, parmi lesquels le \u00ab pacte Dutreil \u00bb.<\/p>\n<p>Sch\u00e9matiquement, ce pacte permet, toutes conditions remplies de b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de droits d\u2019enregistrement \u00e0 concurrence des \u00be de la valeur des titres transmis et ce, sans limitation de montant.<\/p>\n<p>Plus simplement, seuls 25 % de la valeur des titres transmis sera soumise \u00e0 l\u2019imp\u00f4t.<\/p>\n<p>Parmi les conditions \u00e0 remplir, la soci\u00e9t\u00e9 dont les titres sont transmis doit \u00eatre une soci\u00e9t\u00e9 \u00abop\u00e9rationnelle \u00bb, c\u2019est-\u00e0-dire qu\u2019elle doit exercer, de mani\u00e8re pr\u00e9pond\u00e9rante, une activit\u00e9 industrielle, commerciale, artisanale, agricole ou lib\u00e9rale.<\/p>\n<p>Vous l\u2019aurez compris, si la soci\u00e9t\u00e9 exerce de mani\u00e8re pr\u00e9pond\u00e9rante une activit\u00e9 dite \u00ab civile \u00bb, il ne sera pas possible de mettre en place un pacte Dutreil et donc, de b\u00e9n\u00e9ficier de l\u2019avantage fiscal correspondant.<\/p>\n<p>Mais qu\u2019en est-il des entreprises qui exercent \u00e0 la fois une activit\u00e9 \u00ab op\u00e9rationnelle \u00bb et une activit\u00e9 civile ? Dans ce cas de figure, comment appr\u00e9cier la pr\u00e9pond\u00e9rance de l\u2019activit\u00e9 ?<\/p>\n<p>Dans une affaire r\u00e9cente, suite au d\u00e9c\u00e8s de son p\u00e8re, un particulier h\u00e9rite des actions d\u2019une soci\u00e9t\u00e9 anonyme (SA) qui exerce une activit\u00e9 commerciale d\u2019exploitation de galerie d\u2019art et d\u2019\u00e9dition de livres d\u2019art, ainsi qu\u2019une activit\u00e9 civile consistant \u00e0 donner en location une partie de son patrimoine immobilier.<\/p>\n<p>Parce qu\u2019il estime que toutes les conditions sont remplies, l\u2019h\u00e9ritier demande \u00e0 b\u00e9n\u00e9ficier de l\u2019avantage fiscal li\u00e9 au pacte Dutreil\u2026 Ce que lui refuse l\u2019administration, qui constate que l\u2019activit\u00e9 civile est ici pr\u00e9pond\u00e9rante. Et pour preuves :<\/p>\n<ul>\n<li>la location du patrimoine immobilier de la SA repr\u00e9sente plus de 80 % de son chiffre d\u2019affaires ;<\/li>\n<li>cette activit\u00e9 correspond \u00e0 plus de 65 % de la valeur de ses actifs.<\/li>\n<\/ul>\n<p>\u00ab Insuffisant ! \u00bb, estime l\u2019h\u00e9ritier qui rappelle que la pr\u00e9pond\u00e9rance de l\u2019activit\u00e9 de la SA doit \u00eatre appr\u00e9ci\u00e9e en tenant compte d\u2019un faisceau d\u2019indices d\u00e9termin\u00e9s d\u2019apr\u00e8s la nature de l\u2019activit\u00e9 et les conditions de son exercice. Ce que l\u2019administration fiscale n\u2019a pas fait ici&#8230;<\/p>\n<p>Or force est de constater que :<\/p>\n<ul>\n<li>47 % de la surface de l\u2019immeuble est affect\u00e9e \u00e0 l\u2019activit\u00e9 commerciale de la SA ;<\/li>\n<li>les recettes commerciales et locatives ont principalement \u00e9t\u00e9 affect\u00e9es au financement de l\u2019activit\u00e9 commerciale ;<\/li>\n<li>l\u2019activit\u00e9 locative a uniquement permis de faire perdurer l\u2019activit\u00e9 commerciale de la SA qui est depuis des d\u00e9cennies sa \u00ab raison d\u2019\u00eatre \u00bb.<\/li>\n<\/ul>\n<p>Partant de l\u00e0 il est clairement \u00e9tabli que l\u2019activit\u00e9 principale de la SA est de nature commerciale, maintient l\u2019h\u00e9ritier, ce qui lui permet de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration demand\u00e9e.<\/p>\n<p>\u00ab Faux ! \u00bb, estime l\u2019administration, qui constate que :<\/p>\n<ul>\n<li>la \u00ab raison d\u2019\u00eatre \u00bb historique de la SA est certes commerciale, mais qu\u2019il convient de d\u00e9terminer le caract\u00e8re pr\u00e9pond\u00e9rant de l\u2019activit\u00e9 de la soci\u00e9t\u00e9 au moment du fait g\u00e9n\u00e9rateur de l\u2019imp\u00f4t. Or ici, c\u2019est bel et bien l\u2019activit\u00e9 locative qui est dominante \u00e0 cette date ;<\/li>\n<li>la valeur des locaux d\u00e9di\u00e9s \u00e0 l\u2019activit\u00e9 commerciale est nettement inf\u00e9rieure \u00e0 celle des locaux lou\u00e9s ou vacants ;<\/li>\n<li>l\u2019affectation des recettes de la SA \u00e0 l\u2019activit\u00e9 commerciale est un choix de gestion. Pour d\u00e9terminer la nature de l\u2019activit\u00e9 de la soci\u00e9t\u00e9, ce n\u2019est pas l\u2019affectation des recettes qui doit \u00eatre prise en compte, mais l\u2019origine des recettes. Et dans cette affaire, l\u2019activit\u00e9 commerciale est d\u00e9ficitaire contrairement \u00e0 l\u2019activit\u00e9 locative.<\/li>\n<\/ul>\n<p>Partant de l\u00e0 il est clairement \u00e9tabli que l\u2019activit\u00e9 principale de la SA est de nature civile, maintient l\u2019administration. L\u2019avantage fiscal du pacte Dutreil ne peut qu\u2019\u00eatre refus\u00e9.<\/p>\n<p>Ce que confirme le juge, qui donne raison \u00e0 l\u2019administration.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li>Arr\u00eat de la Cour d\u2019appel de Versailles du 12 mars 2024 , no 23\/01551 (NP)<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/pacte-dutreil-a-la-chasse-aux-indices\" target=\"_blank\" rel=\"noopener\">Pacte Dutreil : \u00e0 la chasse aux indices !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/pactedutreilindice.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un particulier h\u00e9rite des actions d\u2019une soci\u00e9t\u00e9 et demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration partielle de droits d\u2019enregistrement li\u00e9e \u00e0 la mise en place d\u2019un pacte Dutreil. Ce que l\u2019administration fiscale refuse, estimant que l\u2019activit\u00e9 principale de la soci\u00e9t\u00e9 est de nature civile. \u00ab Faux ! \u00bb, selon l\u2019h\u00e9ritier qui indique que la \u00ab raison d\u2019\u00eatre \u00bb historique de la soci\u00e9t\u00e9 est commerciale. Qu\u2019en pense le juge ?<\/p>\n","protected":false},"author":0,"featured_media":9904,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-9903","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pacte Dutreil : \u00e0 la chasse aux indices ! - 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\/pacte-dutreil-a-la-chasse-aux-indices\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pacte Dutreil : \u00e0 la chasse aux indices ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un particulier h\u00e9rite des actions d\u2019une soci\u00e9t\u00e9 et demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration partielle de droits d\u2019enregistrement li\u00e9e \u00e0 la mise en place d\u2019un pacte Dutreil. 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