{"id":656,"date":"2023-12-08T15:36:56","date_gmt":"2023-12-08T15:36:56","guid":{"rendered":"https:\/\/www.calc-avocat.com\/?p=656"},"modified":"2023-12-13T18:44:45","modified_gmt":"2023-12-13T18:44:45","slug":"breves-de-vestiaire-2","status":"publish","type":"post","link":"https:\/\/www.calc-avocat.com\/en\/breves-de-vestiaire-2\/","title":{"rendered":"Br\u00e8ves de vestiaire n\u00b02"},"content":{"rendered":"
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Alors que nous venons d\u2019entrer dans \u00ab l\u2019\u00e8re pr\u00e9olympique \u00bb, la fiscalit\u00e9 des sportifs continue d\u2019alimenter les tribunaux, et, notons-le, sans y voir un lien avec les jeux, les d\u00e9cisions ne sont pas toujours d\u00e9favorables au contribuable !<\/b><\/p>\n

Exon\u00e9ration forfaitaire de l\u2019indemnit\u00e9 de rupture vers\u00e9e \u00e0 un footballeur, modification du texte de l\u2019article 155 A qui vise les \u00ab Rent-a-star companies \u00bb par le projet de loi de finances 2024, notion de lien direct pour l\u2019application de la TVA \u00e0 la subvention vers\u00e9e \u00e0 une association de promotion du cyclisme, sont au menu de cette Br\u00e8ve de vestiaires n\u00b0 2.
<\/p>

Bonne lecture !<\/p>\n

R\u00e9gime des impatri\u00e9s : l\u2019exon\u00e9ration forfaitaire profite \u00e9galement \u00e0 l\u2019indemnit\u00e9 de rupture transactionnelle du contrat de travail vers\u00e9e \u00e0 un joueur de foot<\/strong>
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Dans cette affaire qui opposait l\u2019administration fiscale \u00e0 un joueur du PSG, le point de droit en cause \u00e9tait la possibilit\u00e9 d\u2019exon\u00e9rer une quote-part forfaitaire de l\u2019indemnit\u00e9 de rupture transactionnelle au titre du r\u00e9gime des impatri\u00e9s. Le texte de l\u2019article 155 B offre en effet, sous certaines conditions, aux personnes appel\u00e9es \u00e0 venir travailler en France la possibilit\u00e9 d\u2019opter pour une valorisation forfaitaire de la prime d\u2019impatriation, fix\u00e9e \u00e0 30% de la r\u00e9mun\u00e9ration, lorsque son montant n\u2019est pas pr\u00e9vue par le contrat de travail. L\u2019administration pr\u00e9tendait que cette option \u00e9tait inapplicable \u00e0 la prime de r\u00e9siliation per\u00e7ue par le joueur, d\u00e8s lors que celle-ci avait vous objet de compenser la perte du contrat de travail et ne constituait pas d\u00e8s lors une somme per\u00e7ue en contrepartie d\u2019un service rendu par le joueur. Le Conseil d\u2019Etat lui a donn\u00e9 tort (CE 9e-10e ch. 4-10-2023).<\/p>\n

Loi de finances pour 2024 : le projet adopt\u00e9 par l\u2019AN suivant la proc\u00e9dure dite du 49-3 modifie le texte de l\u2019article 155 A du CGI pour faire \u00e9chec \u00e0 la jurisprudence du Conseil d\u2019Etat<\/strong>
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Plusieurs arr\u00eats rendus en 2020 et 2021 rendent difficile la taxation en France des redevances vers\u00e9es aux soci\u00e9t\u00e9s constitu\u00e9es \u00e0 l\u2019\u00e9tranger pour l\u2019utilisation des droits \u00e0 l\u2019image des sportifs se \u00ab produisant \u00bb sur le sol fran\u00e7ais. Le motif retenu par la haute juridiction, tr\u00e8s sch\u00e9matiquement, \u00e9tait qu\u2019une telle redevance ne constitue pas la contrepartie d\u2019un service rendu en France, comme le pr\u00e9voit le texte dans sa r\u00e9daction actuelle. Ledit texte a donc \u00e9t\u00e9 modifi\u00e9 pour voir son champ d\u2019application expr\u00e9ssement \u00e9tendu aux sommes vers\u00e9es pour l\u2019exploitation commerciale d\u2019un droit \u00e0 l\u2019image, notamment, conc\u00e9d\u00e9 en France.<\/p>

De l\u00e0 \u00e0 dire que l\u2019administration ne se montre pas tr\u00e8s Fair-Play !<\/p>\n

Application de la TVA : la Cour Administrative d\u2019Appel de Nantes conclut en faveur de la taxation d\u2019une subvention vers\u00e9e par la r\u00e9gion Bretagne \u00e0 une \u00e9quipe de cyclistes professionnels<\/strong>
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Quelles que soient les prestations pr\u00e9vues dans un contrat de sponsoring, les tribunaux s\u2019attachent au 1\u1d49\u02b3 chef \u00e0 regarder si les services effectivement rendus par le b\u00e9n\u00e9ficiaire d\u2019une subvention, qu\u2019elle soit publique ou priv\u00e9e, ont un lien direct avec celle-ci et sont proportionn\u00e9s aux sommes vers\u00e9es.
<\/p>

En l\u2019esp\u00e8ce, malgr\u00e9 la r\u00e9daction du contrat qui tentait de lier le principe de la subvention \u00e0 la promotion du sport cycliste et de l\u2019\u00e9ducation par le sport, ainsi qu\u2019\u00e0 la lutte anti-dopage, la Cour Administrative d\u2019Appel de Nantes (CAA Nantes 14\/4\/2023, n\u00b0 21NT03660) a consid\u00e9r\u00e9 que les sommes vers\u00e9es r\u00e9mun\u00e9raient en r\u00e9alit\u00e9 une prestation publicitaire constitu\u00e9e par l\u2019apposition du nom et du logo de la r\u00e9gion sur les maillots et sur les v\u00e9hicules du club. Le rapporteur public souligne que son analyse aurait peut-\u00eatre \u00e9t\u00e9 diff\u00e9rente si le b\u00e9n\u00e9ficiaire n\u2019avait pas \u00e9t\u00e9 une \u00e9quipe professionnelle participant au Tour de France, avec des perspectives de retomb\u00e9es r\u00e9elles pour la r\u00e9gion, mais une \u00e9quipe amateur.<\/p>\n

<\/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":"

Alors que nous venons d\u2019entrer dans \u00ab l\u2019\u00e8re pr\u00e9olympique \u00bb, la fiscalit\u00e9 des sportifs continue d\u2019alimenter les tribunaux, et, notons-le, sans y voir un lien avec les jeux, les d\u00e9cisions ne sont pas toujours d\u00e9favorables au contribuable ! Exon\u00e9ration forfaitaire de l\u2019indemnit\u00e9 de rupture vers\u00e9e \u00e0 un footballeur, modification du texte de l\u2019article 155 A […]<\/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":"","ocean_second_sidebar":"","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":"","ocean_custom_header_template":"","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":"","ocean_menu_typo_font_family":"","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":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","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":"","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":"on","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-656","post","type-post","status-publish","format-standard","hentry","category-uncategorized","entry"],"yoast_head":"\nBr\u00e8ves de vestiaire n\u00b02 - Clarisse Amadieu-Le Claire<\/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.calc-avocat.com\/en\/breves-de-vestiaire-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Br\u00e8ves de vestiaire n\u00b02 - Clarisse Amadieu-Le Claire\" \/>\n<meta property=\"og:description\" content=\"Alors que nous venons d\u2019entrer dans \u00ab l\u2019\u00e8re pr\u00e9olympique \u00bb, la fiscalit\u00e9 des sportifs continue d\u2019alimenter les tribunaux, et, notons-le, sans y voir un lien avec les jeux, les d\u00e9cisions ne sont pas toujours d\u00e9favorables au contribuable ! 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