{"id":886,"date":"2021-11-11T18:25:07","date_gmt":"2021-11-11T17:25:07","guid":{"rendered":"https:\/\/af2p.fr\/?p=886"},"modified":"2021-11-11T18:25:07","modified_gmt":"2021-11-11T17:25:07","slug":"article-238-quindecies-du-cgi-comme-les-pigeons-sur-la-branche","status":"publish","type":"post","link":"https:\/\/af2p.fr\/index.php\/article-238-quindecies-du-cgi-comme-les-pigeons-sur-la-branche\/","title":{"rendered":"Article 238 quindecies du CGI : comme les pigeons sur la branche ?"},"content":{"rendered":"\n<p class=\"justifier\"><strong>La cour administrative d\u2019appel de Bordeaux (CAA Bordeaux, 19 oct. 2021, 19BX04882) vient de rendre un arr\u00eat o\u00f9 il est question de pigeons et d\u2019une application de l\u2019all\u00e9chante exon\u00e9ration promise par l\u2019article 238 <em>quindecies<\/em> du CGI. Sous condition, notamment, de c\u00e9der une branche compl\u00e8te d\u2019activit\u00e9. Le mouvement des pigeons se plaignait en son temps de pr\u00e9l\u00e8vements trop lourds sur l\u2019entreprise. Pourtant, ici, c\u2019est le contribuable qui sort vainqueur de la passe d\u2019armes&#8230;<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background\"><strong>L\u2019op\u00e9ration \u00ab&nbsp;<em>doit \u00eatre regard\u00e9e comme un transfert complet des \u00e9l\u00e9ments essentiels de l\u2019activit\u00e9, cette derni\u00e8re faisant l\u2019objet d\u2019une exploitation autonome tant chez le c\u00e9dant que chez le cessionnaire<\/em>&nbsp;\u00bb&#8230;<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p class=\"justifier\">Rappelons tout d\u2019abord que ce dispositif pr\u00e9voit que les plus-values r\u00e9alis\u00e9es \u00e0 l\u2019occasion de toute transmission d\u2019une entreprise individuelle ou d\u2019une branche compl\u00e8te d\u2019activit\u00e9 peuvent b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration totale ou partielle d\u2019imp\u00f4t sur le revenu, de pr\u00e9l\u00e8vements sociaux voire d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, sous r\u00e9serve notamment que la valeur des \u00e9l\u00e9ments transmis n\u2019exc\u00e8de pas respectivement 300&nbsp;000 \u20ac et 500&nbsp;000 \u20ac.<\/p>\n\n\n\n<p class=\"justifier\">Pr\u00e9vu, comme de nombreux dispositifs (CGI, art. 151 <em>septies<\/em>, 151 <em>septies<\/em> A, 151 <em>septies<\/em> B, etc.) pour les entreprises individuelles et soci\u00e9t\u00e9s de personnes, il pr\u00e9sente la particularit\u00e9 de concerner \u00e9galement les cessions de fonds de commerce par des soci\u00e9t\u00e9s \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s comme ce fut le cas dans l\u2019affaire qui nous occupe (avec une classique SARL comme c\u00e9dant).<\/p>\n\n\n\n<p>&#8230;<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/af2p.fr\/wp-content\/uploads\/2021\/10\/Comme-les-pigeons-sur-la-branche.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"122\" class=\"wp-image-892\" style=\"width: 150px;\" src=\"https:\/\/af2p.fr\/wp-content\/uploads\/2021\/10\/Pigeons-1.jpg\" alt=\"\" srcset=\"https:\/\/af2p.fr\/wp-content\/uploads\/2021\/10\/Pigeons-1.jpg 981w, https:\/\/af2p.fr\/wp-content\/uploads\/2021\/10\/Pigeons-1-300x245.jpg 300w, https:\/\/af2p.fr\/wp-content\/uploads\/2021\/10\/Pigeons-1-768x627.jpg 768w\" sizes=\"auto, (max-width: 150px) 85vw, 150px\" \/><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La cour administrative d\u2019appel de Bordeaux (CAA Bordeaux, 19 oct. 2021, 19BX04882) vient de rendre un arr\u00eat o\u00f9 il est question de pigeons et d\u2019une application de l\u2019all\u00e9chante exon\u00e9ration promise par l\u2019article 238 quindecies du CGI. Sous condition, notamment, de c\u00e9der une branche compl\u00e8te d\u2019activit\u00e9. Le mouvement des pigeons se plaignait en son temps de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":887,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[55,26,54],"class_list":["post-886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","tag-entreprise","tag-fiscalite","tag-plus-values"],"_links":{"self":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/886","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/comments?post=886"}],"version-history":[{"count":4,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/886\/revisions"}],"predecessor-version":[{"id":896,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/886\/revisions\/896"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/media\/887"}],"wp:attachment":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/media?parent=886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/categories?post=886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/tags?post=886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}