{"id":212,"date":"2020-02-16T18:32:28","date_gmt":"2020-02-16T18:32:28","guid":{"rendered":"https:\/\/www.calc-avocat.com\/?p=212"},"modified":"2021-10-11T09:15:35","modified_gmt":"2021-10-11T09:15:35","slug":"loi-finances-2020-entreprises","status":"publish","type":"post","link":"https:\/\/www.calc-avocat.com\/en\/loi-finances-2020-entreprises\/","title":{"rendered":"Loi de finances 2020 : quelques mesures int\u00e9ressant les entreprises"},"content":{"rendered":"
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Baisse de l\u2019IS repouss\u00e9e pour les entreprises dont le chiffre d\u2019affaires est au moins \u00e9gal \u00e0 250 M\u20ac.<\/b><\/u><\/p>\n

Pour les grandes entreprises d\u00e9finies comme indiqu\u00e9 ci-dessus, le taux de l\u2019IS ne sera finalement ramen\u00e9 qu\u2019\u00e0 31 % pour les exercices ouverts \u00e0 compter du 1er janvier 2020 pour la part du b\u00e9n\u00e9fice imposable exc\u00e9dant 500 000 \u20ac, et \u00e0 27,5% pour la totalit\u00e9 du b\u00e9n\u00e9fice imposable pour les exercices ouverts \u00e0 compter du 1er janvier 2021.<\/p>\n

Des mesures sont adopt\u00e9es pour harmoniser la situation des soci\u00e9t\u00e9s \u00e9trang\u00e8res d\u00e9ficitaires p\u00e9nalis\u00e9es par l\u2019application d\u2019une retenue \u00e0 la source avec celle des soci\u00e9t\u00e9s fran\u00e7aises.<\/b><\/u><\/p>\n

Pour faire suite \u00e0 la d\u00e9cision de la CJUE du 22 novembre 2018, la loi de finances pr\u00e9voit le remboursement sur demande, \u00e0 compter du 1er janvier 2020, des retenues \u00e0 la sources acquitt\u00e9es au titre de versements faits \u00e0 des soci\u00e9t\u00e9s \u00e9trang\u00e8res membres de l\u2019UE ou de l\u2019Espace \u00e9conomique europ\u00e9en d\u00e9ficitaires. Les revenus correspondant ne seront impos\u00e9s que lorsque la soci\u00e9t\u00e9 redeviendra b\u00e9n\u00e9ficiaire. Le b\u00e9n\u00e9fice de cette exon\u00e9ration et le maintien du report d\u2019imposition sont soumis \u00e0 des obligation d\u00e9claratives strictes.<\/p>\n

Les retenues \u00e0 la source acquitt\u00e9es ant\u00e9rieurement pourront quant \u00e0 elles donner lieu \u00e0 r\u00e9clamation dans les conditions habituelles.<\/p>\n

M\u00e9c\u00e9nat d\u2019entreprise : le r\u00e9gime se d\u00e9grade pour les dons de plus de 2 M\u20ac<\/b><\/u><\/p>\n

Jusqu\u2019alors \u00e9gale \u00e0 60 % du montant des dons dans la limite de 10 000 \u20ac ou de 5 \u2030 du chiffre d\u2019affaires, la r\u00e9duction d\u2019imp\u00f4t est ramen\u00e9e \u00e0 40% pour les dons exc\u00e9dant 2 M\u20ac. L\u2019augmentation concomitante du plafond des d\u00e9penses \u00e9ligibles de 10 000 \u20ac, port\u00e9 \u00e0 20 000 \u20ac, ne sera certainement pas de nature \u00e0 enrayer la baisse des dons.<\/p>\n

Transposition de la directive europ\u00e9enne destin\u00e9e \u00e0 lutter contre les dispositifs hybrides<\/b><\/u><\/p>\n

A titre liminaire, rappelons qu\u2019un dispositif hybride est un m\u00e9canisme permettant d\u2019obtenir pour un seul paiement une double d\u00e9duction, ou d\u2019\u00e9viter toute imposition. L\u2019Union Europ\u00e9enne a adopt\u00e9 deux directives en 2016 et 2017 visant \u00e0 emp\u00eacher ces effets fiscaux favoris\u00e9s par les diff\u00e9rences de l\u00e9gislation entre les \u00c9tats.<\/p>\n

Le texte fixe de mani\u00e8re limitative la liste des situations concern\u00e9es, ainsi que les modalit\u00e9s de neutralisation de l\u2019effet fiscal recherch\u00e9. Sans entrer dans cette chronique d\u2019actualit\u00e9 g\u00e9n\u00e9rale dans le d\u00e9tail du texte, soulignons sa complexit\u00e9 et son champ d\u2019application extr\u00eamement large.<\/p>\n

Suppression du recours syst\u00e9matique \u00e0 un agr\u00e9ment en vue du transfert des d\u00e9ficits dans le cadre d\u2019une fusion.<\/b><\/u><\/p>\n

Le transfert des d\u00e9ficits de l\u2019absorb\u00e9e en cas de fusion n\u2019est plus d\u00e9sormais subordonn\u00e9 de mani\u00e8re syst\u00e9matique au d\u00e9p\u00f4t d\u2019une demande d\u2019agr\u00e9ment. Cette dispense ne s\u2019applique qu\u2019aux d\u00e9ficits dont le montant cumul\u00e9 n\u2019exc\u00e8de pas 200 000 \u20ac, ne provenant pas de la gestion d\u2019un patrimoine mobilier ou immobilier, et dont la validit\u00e9 n\u2019est pas susceptible d\u2019\u00eatre contest\u00e9e en raison d\u2019une cessation d\u2019activit\u00e9 pr\u00e9alable au transfert.<\/p>\n

A noter que ces nouvelles r\u00e8gles ne concernent que les fusions \u00e0 l\u2019exclusion des apports partiels d\u2019actif ou des scissions.<\/p>\n

TVA : la directive E-commerce du 5 d\u00e9cembre 2017, compl\u00e9t\u00e9e par celle du 2 novembre 2019 est transpos\u00e9e dans notre droit interne.<\/b><\/u><\/p>\n

Le nouveau dispositif pr\u00e9voit notamment une harmonisation du seuil de taxation dans l\u2019Etat de consommation. Ainsi, auparavant fix\u00e9 par la France \u00e0 35 000 \u20ac par Etat, il est dor\u00e9navant \u00e9tabli \u00e0 10 000 \u20ac pour l\u2019ensemble des op\u00e9rations de vente \u00e0 distance. Pour clarifier le propos, une entreprise r\u00e9alisant plus de 10 000 \u20ac par an de ventes \u00e0 distance vers un \u00c9tat membre, quel qu\u2019il soit, sera redevable de la TVA dans l\u2019\u00e9tat de r\u00e9sidences des consommateurs. Parall\u00e8lement, le recouvrement de la TVA se fera par l\u2019interm\u00e9diaire d\u2019un guichet unique situ\u00e9 en France lorsque le prestataire y est identifi\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Baisse de l\u2019IS repouss\u00e9e pour les entreprises dont le chiffre d\u2019affaires est au moins \u00e9gal \u00e0 250 M\u20ac. Pour les grandes entreprises d\u00e9finies comme indiqu\u00e9 ci-dessus, le taux de l\u2019IS ne sera finalement ramen\u00e9 qu\u2019\u00e0 31 % pour les exercices ouverts \u00e0 compter du 1er janvier 2020 pour la part du b\u00e9n\u00e9fice imposable exc\u00e9dant 500 […]<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"on","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"centered-minimal","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-212","post","type-post","status-publish","format-standard","hentry","category-uncategorized","entry"],"yoast_head":"\nLoi de finances 2020 : quelques mesures int\u00e9ressant les entreprises - 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