{"id":5453,"date":"2016-05-30T11:46:15","date_gmt":"2016-05-30T09:46:15","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=5453"},"modified":"2016-05-25T09:54:44","modified_gmt":"2016-05-25T07:54:44","slug":"regime-fiscal-stagiaires","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/05\/30\/regime-fiscal-stagiaires\/","title":{"rendered":"Modification du r\u00e9gime fiscal des stagiaires"},"content":{"rendered":"<p class=\"04-Textecourant-GP\">La loi 2014-788 du 10 juillet 2014 relative \u00e0 l\u2019encadrement des stagiaires a pr\u00e9vu une <strong>modification du r\u00e9gime fiscal des stagiaires<\/strong> en alignant celui-ci sur celui des apprentis.<\/p>\n<p class=\"04-Textecourant-GP\">D\u00e9sormais, la <strong>gratification vers\u00e9e aux stagiaires<\/strong> est exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu lorsqu\u2019elle reste inf\u00e9rieure \u00e0 la valeur d\u2019un SMIC annuel.<\/p>\n<p class=\"10-Reference-GP\"><em>Article 81 bis du Code G\u00e9n\u00e9ral des imp\u00f4ts<\/em><\/p>\n<p class=\"04-Textecourant-GP\">Selon la doctrine fiscale, cette disposition est applicable aux gratifications vers\u00e9es dans le cadre de conventions sign\u00e9es depuis le 1<sup>er<\/sup>\u00a0septembre\u00a02015.<\/p>\n<p class=\"10-Reference-GP\" style=\"text-align: left;\" align=\"left\"><em>BOFIP-RSA-CHAMP-20-30-10-10-\u00a7 205-28 ao\u00fbt 2015<\/em><\/p>\n<p class=\"04-Textecourant-GP\">Le conseil d\u2019\u00c9tat, (<a href=\"https:\/\/www.legifrance.gouv.fr\/affichJuriAdmin.do?oldAction=rechJuriAdmin&amp;idTexte=CETATEXT000032008565&amp;fastReqId=77900927&amp;fastPos=1\" target=\"_blank\" rel=\"nofollow\">CE du 10\/02\/2016, arr\u00eat 394708<\/a>), a <strong>infirm\u00e9 cette position<\/strong> en estimant que la nouvelle l\u00e9gislation \u00e9tait <strong>applicable aux gratifications vers\u00e9es \u00e0 compter du 12 juillet 2014<\/strong>, date d\u2019entr\u00e9e en vigueur de la loi relative \u00e0 l\u2019encadrement des stagiaires.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi 2014-788 du 10 juillet 2014 relative \u00e0 l\u2019encadrement des stagiaires a pr\u00e9vu une modification du r\u00e9gime fiscal des stagiaires en alignant celui-ci sur celui des apprentis. D\u00e9sormais, la gratification vers\u00e9e aux stagiaires est exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu lorsqu\u2019elle reste inf\u00e9rieure \u00e0 la valeur d\u2019un SMIC annuel. Article 81 bis du Code G\u00e9n\u00e9ral [&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":[142,664,211,511],"class_list":["post-5453","post","type-post","status-publish","format-quote","hentry","category-paie-et-administration-du-personnel","tag-fiscalite","tag-gratification-minimale","tag-impots","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>Modification du r\u00e9gime fiscal des stagiaires - 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\/05\/30\/regime-fiscal-stagiaires\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modification du r\u00e9gime fiscal des stagiaires - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"La loi 2014-788 du 10 juillet 2014 relative \u00e0 l\u2019encadrement des stagiaires a pr\u00e9vu une modification du r\u00e9gime fiscal des stagiaires en alignant celui-ci sur celui des apprentis. D\u00e9sormais, la gratification vers\u00e9e aux stagiaires est exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu lorsqu\u2019elle reste inf\u00e9rieure \u00e0 la valeur d\u2019un SMIC annuel. 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