{"id":11639,"date":"2019-07-08T12:17:26","date_gmt":"2019-07-08T10:17:26","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=11639"},"modified":"2019-07-08T12:17:28","modified_gmt":"2019-07-08T10:17:28","slug":"is-clause-generale-anti-abus","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2019\/07\/08\/is-clause-generale-anti-abus\/","title":{"rendered":"IS : clause g\u00e9n\u00e9rale anti-abus"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La derni\u00e8re loi de finances a transpos\u00e9 en droit fran\u00e7ais la\nclause g\u00e9n\u00e9rale anti-abus en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. L\u2019administration\nvient d\u2019int\u00e9grer cette nouveaut\u00e9, dans sa documentation (BOFiP, 3 juillet 2019).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Transposition en droit fran\u00e7ais<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019article 6 de la directive dite ATAD (anti-tax avoidance directive)\ndu 12 juillet 2016 instaure une clause g\u00e9n\u00e9rale anti-abus. L\u2019article 108 de la\nloi de finances pour 2019 a transpos\u00e9 cette clause en droit fran\u00e7ais. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Codifi\u00e9e \u00e0 l\u2019article 205A du CGI, elle pr\u00e9voit pour le\ncalcul de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s le non prise en compte des montages mis en\nplace avec pour un des objectifs principaux, de b\u00e9n\u00e9ficier d\u2019un avantage\nfiscal. Elle s\u2019applique aux exercices comptables ouverts \u00e0 compter du 1<sup>er<\/sup>\njanvier 2019. La date de mise en place des montages contest\u00e9s est sans incidence.\n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le m\u00eame temps, le l\u00e9gislateur a abrog\u00e9 la clause\nanti-abus sp\u00e9cifique au r\u00e9gime des soci\u00e9t\u00e9s m\u00e8res et filiales pr\u00e9vue au\nparagraphe 6 de l\u2019article 119 ter du CGI.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On rappelle en outre qu\u2019il existe un autre dispositif\nanti-abus, pr\u00e9vu \u00e0 l\u2019article L64A du LPF, relatif \u00e0 tous les imp\u00f4ts \u00e0 l\u2019exception\nde l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Les pr\u00e9cisions de l\u2019administration fiscale<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019administration fiscale vient de commenter ce dispositif\ndans sa documentation. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Deux conditions doivent \u00eatre\ncumulativement r\u00e9unies pour que la clause anti-abus puisse \u00eatre invoqu\u00e9e par l\u2019administration\nfiscale lors d\u2019un contr\u00f4le&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Un montage dont l\u2019objectif principal s\u2019oppose \u00e0 l\u2019objet ou \u00e0 la\n     finalit\u00e9 du droit fiscal applicable<\/li><li>L\u2019absence d\u2019authenticit\u00e9 du montage c\u2019est-\u00e0-dire une absence de mise\n     en place pour des motifs commerciaux valables correspondant \u00e0 la r\u00e9alit\u00e9\n     \u00e9conomique.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de doute, l\u2019administration rappelle\ndans le BOFiP que les entreprises ont la possibilit\u00e9 de solliciter aupr\u00e8s de\nses services, dans le cadre de la proc\u00e9dure de rescrit fiscal, une confirmation\nd\u2019absence de risque de mise en \u0153uvre de la clause g\u00e9n\u00e9rale anti-abus pour un\nmontage d\u00e9termin\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La derni\u00e8re loi de finances a transpos\u00e9 en droit fran\u00e7ais la clause g\u00e9n\u00e9rale anti-abus en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. L\u2019administration vient d\u2019int\u00e9grer cette nouveaut\u00e9, dans sa documentation (BOFiP, 3 juillet 2019). Transposition en droit fran\u00e7ais L\u2019article 6 de la directive dite ATAD (anti-tax avoidance directive) du 12 juillet 2016 instaure une clause g\u00e9n\u00e9rale anti-abus. [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[1544],"tags":[858,874],"class_list":["post-11639","post","type-post","status-publish","format-quote","hentry","category-banque","tag-fraude","tag-impot-sur-les-societes","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IS : clause g\u00e9n\u00e9rale anti-abus - Le Blog GERESO<\/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.gereso.com\/actualites\/2019\/07\/08\/is-clause-generale-anti-abus\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IS : clause g\u00e9n\u00e9rale anti-abus - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"La derni\u00e8re loi de finances a transpos\u00e9 en droit fran\u00e7ais la clause g\u00e9n\u00e9rale anti-abus en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. 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