{"id":5158,"date":"2016-03-08T14:06:19","date_gmt":"2016-03-08T13:06:19","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=5158"},"modified":"2016-03-07T09:08:19","modified_gmt":"2016-03-07T08:08:19","slug":"indemnite-de-stage-le-conseil-detat-apporte-des-modifications-sur-la-doctrine-du-fisc","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/03\/08\/indemnite-de-stage-le-conseil-detat-apporte-des-modifications-sur-la-doctrine-du-fisc\/","title":{"rendered":"Indemnit\u00e9 de stage : le Conseil d\u2019\u00c9tat apporte des modifications sur la doctrine du fisc"},"content":{"rendered":"<p style=\"text-align: justify;\">Dans sa d\u00e9cision du 10 f\u00e9vrier 2016, le Conseil d\u2019\u00c9tat remet en question la doctrine du fisc \u00e0 propos de <strong>l\u2019exon\u00e9ration des indemnit\u00e9s vers\u00e9es aux stagiaires.<\/strong> Les magistrats ont pr\u00e9cis\u00e9 que l\u2019exon\u00e9ration est applicable depuis septembre 2015, et non depuis le 12 juillet 2014.<\/p>\n<p style=\"text-align: justify;\">Publi\u00e9e au Journal Officiel du 11 juillet 2014, la loi n\u00b0 2014-788 du 10 juillet 2014 tendant au d\u00e9veloppement, \u00e0 l\u2019encadrement des stages et \u00e0 l\u2019am\u00e9lioration du statut des stagiaires pr\u00e9cise le <strong>montant minimal de gratification \u00e0 verser au stagiaire<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Selon l\u2019article 81 bis modifi\u00e9 par la loi\u00a0n\u00b02014-788 du 10 juillet 2014 &#8211; art. 7, \u00ab <em>Les salaires vers\u00e9s aux apprentis munis d&rsquo;un contrat r\u00e9pondant aux conditions pos\u00e9es par le code du travail ainsi que la gratification mentionn\u00e9e \u00e0 l&rsquo;article L. 124-6 du code de l&rsquo;\u00e9ducation vers\u00e9e aux stagiaires lors d&rsquo;un stage ou d&rsquo;une p\u00e9riode de formation en milieu professionnel sont exon\u00e9r\u00e9s de l&rsquo;imp\u00f4t sur le revenu dans la limite du montant annuel du salaire minimum de croissance (Smic).<\/em> \u00bb<\/p>\n<p style=\"text-align: justify;\">L\u2019administration fiscale a affirm\u00e9 que ces r\u00e8gles n\u2019est applicable qu\u2019aux conventions de stage ayant \u00e9t\u00e9 conclues \u00e0 partir du 1er septembre 2015.<\/p>\n<p style=\"text-align: justify;\">Le Conseil d\u2019\u00c9tat, face \u00e0 une saisine pour exc\u00e8s de pouvoir, a publi\u00e9 un <strong>arr\u00eat n\u00b0 394708 du 10 f\u00e9vrier 2016<\/strong> pour annuler cette interpr\u00e9tation et apporter des pr\u00e9cisions sur l\u2019application de l\u2019exon\u00e9ration concernant <strong>les gratifications vers\u00e9es depuis le 12 juillet 2014<\/strong>.<\/p>\n<p style=\"text-align: justify;\">A consulter\u00a0: <a href=\"https:\/\/www.legifrance.gouv.fr\/affichJuriAdmin.do?oldAction=rechJuriAdmin&amp;idTexte=CETATEXT000032008565&amp;fastReqId=1093582727&amp;fastPos=1\" target=\"_blank\" rel=\"nofollow\">arr\u00eat n\u00b0 394708 du 10 f\u00e9vrier 2016<\/a><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">Source : <a href=\"https:\/\/www.legifrance.gouv.fr\/\" target=\"_blank\" rel=\"nofollow\">L\u00e9gifrance<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans sa d\u00e9cision du 10 f\u00e9vrier 2016, le Conseil d\u2019\u00c9tat remet en question la doctrine du fisc \u00e0 propos de l\u2019exon\u00e9ration des indemnit\u00e9s vers\u00e9es aux stagiaires. Les magistrats ont pr\u00e9cis\u00e9 que l\u2019exon\u00e9ration est applicable depuis septembre 2015, et non depuis le 12 juillet 2014. Publi\u00e9e au Journal Officiel du 11 juillet 2014, la loi n\u00b0 [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[8],"tags":[196,509,510,511],"class_list":["post-5158","post","type-post","status-publish","format-quote","hentry","category-paie-et-administration-du-personnel","tag-apprentissage","tag-gratification","tag-stage","tag-stagiaire","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>Indemnit\u00e9 de stage : le Conseil d\u2019\u00c9tat apporte des modifications sur la doctrine du fisc - 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\/2016\/03\/08\/indemnite-de-stage-le-conseil-detat-apporte-des-modifications-sur-la-doctrine-du-fisc\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indemnit\u00e9 de stage : le Conseil d\u2019\u00c9tat apporte des modifications sur la doctrine du fisc - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Dans sa d\u00e9cision du 10 f\u00e9vrier 2016, le Conseil d\u2019\u00c9tat remet en question la doctrine du fisc \u00e0 propos de l\u2019exon\u00e9ration des indemnit\u00e9s vers\u00e9es aux stagiaires. 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