{"id":30141,"date":"2020-07-31T09:00:30","date_gmt":"2020-07-31T07:00:30","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=30141"},"modified":"2024-06-13T12:19:04","modified_gmt":"2024-06-13T10:19:04","slug":"les-differents-types-de-rescrits","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/les-differents-types-de-rescrits\/","title":{"rendered":"Les diff\u00e9rents types de rescrits"},"content":{"rendered":"<p>Tous les contribuables et administr\u00e9s, qu\u2019ils soient particuliers, professionnels, entreprises, associations, collectivit\u00e9s territoriales, etc., peuvent interroger l&rsquo;administration pour conna\u00eetre pr\u00e9cis\u00e9ment l&rsquo;application des r\u00e8gles fiscales. La r\u00e9ponse de l&rsquo;administration est un rescrit, qui se fait au travers de diff\u00e9rents types de rescrits.<\/p>\n<p>Les contribuables peuvent notamment poser des questions sur leur situation, afin d&rsquo;obtenir l\u2019interpr\u00e9tation d&rsquo;un texte. De plus, certaines op\u00e9rations particuli\u00e8res n\u00e9cessitent un rescrit sp\u00e9cifique.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, explique les diff\u00e9rents types de rescrits dans cet article.<\/p>\n<h2><strong>Qu\u2019est-ce qu\u2019un rescrit ?<\/strong><\/h2>\n<p>Le <strong>rescrit<\/strong> est une <strong>prise de position formelle <\/strong>de l\u2019administration fiscale sur la situation de fait d\u2019un contribuable. Et cet avis fait suite \u00e0 une demande individuelle. Il peut s\u2019agir de l\u2019<strong>interpr\u00e9tation d<\/strong><strong>\u2019<\/strong><strong>un texte fiscal<\/strong> (question de l\u00e9gislation), <strong>ou alors<\/strong> de l\u2019interpr\u00e9tation d\u2019une<strong> situation de fait au regard du droit fiscal <\/strong>(rescrit g\u00e9n\u00e9ral).<\/p>\n<p>Il existe 2 types de rescrits :<\/p>\n<ul>\n<li>Le rescrit \u201cg\u00e9n\u00e9ral\u201d (dit \u201cde port\u00e9e g\u00e9n\u00e9rale\u201d), opposable \u00e0 l\u2019administration par tout contribuable, sous r\u00e9serve qu\u2019il soit strictement identique aux conditions ayant amen\u00e9 \u00e0 la prise de position de l\u2019administration. (Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/quest-ce-que-le-rescrit\/\" target=\"_self\" rel=\"noopener noreferrer\">Qu\u2019est-ce que le rescrit ?<\/a> )<\/li>\n<li>Le rescrit sp\u00e9cifique \u00e0 certains r\u00e9gimes ou op\u00e9rations.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>Quels sont ces diff\u00e9rents types de rescrits sp\u00e9cifiques ?<\/strong><\/h2>\n<p>Comment donner une valeur certaine \u00e0 un bien ? \u00c0 quel cr\u00e9dit d\u2019imp\u00f4t l\u2019entreprise a-t-elle droit ? L\u2019entreprise est-elle \u00e9ligible au b\u00e9n\u00e9fice d\u2019un dispositif fiscal ? Peut-elle b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t recherche ? A toutes ces questions correspond ainsi un rescrit particulier :<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Le \u201crescrit valeur\u201d <\/strong><\/h3>\n<p>Il permet de demander \u00e0 l\u2019administration de se prononcer sur la valeur des biens transmis, dans le cadre de la transmission de biens professionnels par donation. Si l\u2019entreprise est mal \u00e9valu\u00e9e, et notamment sous-\u00e9valu\u00e9e, l\u2019administration fiscale pourrait proc\u00e9der \u00e0 un<strong>\u00a0redressement<\/strong> du contribuable et des droits de donation. (Voir notre article\u00a0<a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/transmission-entreprise-rescrit-valeur\/\" target=\"_self\" rel=\"noopener noreferrer\">Transmission d\u2019entreprise : pensez au rescrit-valeur !<\/a> ).<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Le \u201crescrit entreprises nouvelles\u201d\u00a0<\/strong><\/h3>\n<p>Il permet \u00e0 des soci\u00e9t\u00e9s qui viennent de s\u2019implanter de conna\u00eetre le r\u00e9gime d\u2019all\u00e9gement d\u2019imp\u00f4t dont elles peuvent b\u00e9n\u00e9ficier durant leurs premi\u00e8res ann\u00e9es d\u2019activit\u00e9.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Le rescrit \u201centreprises implant\u00e9<\/strong><strong>es en ZFU<\/strong><strong>\u201d et \u00ab entreprise cr\u00e9\u00e9e ou reprise en zones de revitalisation rurale <\/strong><strong>\u00bb<\/strong><\/h3>\n<p>Il permet \u00e0 des soci\u00e9t\u00e9s implant\u00e9es dans ces zones (le plus souvent d\u00e9favoris\u00e9es) de\u00a0 conna\u00eetre le r\u00e9gime d\u2019all\u00e9gement d\u2019imp\u00f4t dont elles peuvent b\u00e9n\u00e9ficier.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Les<\/strong><strong> rescrit<\/strong><strong>s \u201ccr\u00e9dit d\u2019imp\u00f4t recherche (CIR)\u201d et \u201ccr\u00e9dit imp\u00f4<\/strong><strong>t innovation<\/strong><strong> (CII)\u201d<\/strong><\/h3>\n<p>Ces rescrits donnent la facult\u00e9 de demander si le projet de d\u00e9penses de recherches de l\u2019entreprise est \u00e9ligible au b\u00e9n\u00e9fice des dispositions de l\u2019article 244 quater B du CGI. (Voir \u00e0 ce sujet notre article <a href=\"https:\/\/valoxy.org\/blog\/credit-impot-recherche-quest-ce-que-le-rescrit\/\">Cr\u00e9dit Imp\u00f4t Recherche : qu\u2019est ce que le rescrit ?<\/a>)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Le rescrit<\/strong><strong> \u201cabus de droit\u201d <\/strong><\/h3>\n<p>Pr\u00e9alablement \u00e0 la conclusion d\u2019une op\u00e9ration envisag\u00e9e, ce rescrit permet d\u2019interroger l\u2019administration sur sa r\u00e9alisation en toute l\u00e9galit\u00e9.\u00a0 Le fisc se prononcera sur la port\u00e9e v\u00e9ritable de la transaction, et indiquera dans quelle mesure les \u00e9l\u00e9ments qui sont soumis \u00e0 son analyse caract\u00e9risent ou non une situation fictive ou diff\u00e9rente de la situation juridique v\u00e9ritable. A noter que le d\u00e9lai de r\u00e9ponse de l\u2019administration \u00e0 une demande de rescrit \u201cabus de droit\u201d est de 6 mois.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Les<\/strong><strong> rescrit<\/strong><strong>s \u201cjeune entreprise innovante (JEI)\u201d et \u201cjeune entreprise universitaire (JEU)\u201d<\/strong><\/h3>\n<p>Ils permettent de v\u00e9rifier que l\u2019entreprise ouvre bien droit aux all\u00e8gements d\u2019imp\u00f4t.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Le rescrit \u201c\u00e9tablissement stable \u201c<\/strong><\/h3>\n<p>Dans le cas o\u00f9 l\u2019entreprise est implant\u00e9e \u00e0 l\u2019\u00e9tranger, le rescrit \u00ab \u00e9tablissement stable \u00bb permet d\u2019assurer que l\u2019administration fiscale fran\u00e7aise ne consid\u00e9rera pas que l\u2019entreprise a un \u00e9tablissement stable en France.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Le rescrit \u201cd\u00e9finition cat\u00e9gorielle de certains revenus professionnels\u201d <\/strong><\/h3>\n<p>Destin\u00e9 aux soci\u00e9t\u00e9s civiles, ce rescrit demande \u00e0 l\u2019administration fiscale de se prononcer<\/p>\n<ul>\n<li>sur la cat\u00e9gorie dont rel\u00e8ve l\u2019activit\u00e9 professionnelle (BIC ou BNC),<\/li>\n<li>ou sur la nature de l\u2019imp\u00f4t (IR ou IS) dont rel\u00e8ve l\u2019activit\u00e9 d\u2019une soci\u00e9t\u00e9<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>L<\/strong><strong>e rescrit<\/strong><strong> \u201c<\/strong><strong>clause anti-abus<\/strong><strong>\u201d<\/strong><\/h3>\n<p>Il donne la possibilit\u00e9 de demander confirmation que les dispositions de l&rsquo;article 210-0 A III du CGI ne sont pas applicables pour votre op\u00e9ration de fusion, de scission ou d&rsquo;apport partiel d&rsquo;actif envisag\u00e9e.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Les rescrits \u201cprix de transfert\u201d<\/strong><\/h3>\n<p>Gr\u00e2ce \u00e0 ces rescrits, une entreprise peut s\u00e9curiser sa politique de prix de transfert du point de vue fiscal. On appelle aussi ces rescrits des \u201caccords pr\u00e9alables\u201d.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Le \u201crescrit fiscalit\u00e9<\/strong><strong>\u00ab\u00a0<\/strong><strong>\u00a0<\/strong><\/h3>\n<p>Il est utilis\u00e9 par une association qui s\u2019interroge sur le caract\u00e8re lucratif de ses activit\u00e9, compte tenu de leur nature, des conditions de leur exercice, et de son mode de fonctionnement. Il lui permet de savoir si elle doit \u00eatre soumise aux imp\u00f4ts commerciaux.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Le \u201crescrit m\u00e9c\u00e9nat\u00a0\u00bb <\/strong><\/h3>\n<p>Il permet \u00e0 une association ou un organisme de solliciter la reconnaissance du statut d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral, c\u2019est-\u00e0-dire sa capacit\u00e9 \u00e0 recevoir des dons et \u00e0 d\u00e9livrer des re\u00e7us fiscaux.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"encadre-style\"> Il existe aussi un <strong>\u201crescrit social\u201d<\/strong> permettant d\u2019obtenir une d\u00e9cision explicite de l\u2019Urssaf sur l\u2019ensemble de la l\u00e9gislation relative aux cotisations et contributions de S\u00e9curit\u00e9 sociale.<\/div>\n<p><em>\u00a0<\/em><\/p>\n<p>Cet article sur les diff\u00e9rents types de rescrits vous a int\u00e9ress\u00e9 ? Dites le nous dans les commentaires ci-apr\u00e8s ! Retrouvez nos articles et nos br\u00e8ves sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/lagrement-fiscal\/\">L\u2019agr\u00e9ment fiscal<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-a-la-demande\/\">Le contr\u00f4le fiscal \u00e0 la demande d\u2019une PME<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/transmission-entreprise-rescrit-valeur\/\">Transmission d\u2019entreprise : pensez au rescrit-valeur !<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-garanties-contribuable\/\">Contr\u00f4le fiscal : quelles garanties pour le contribuable ?<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tous les contribuables et administr\u00e9s, qu\u2019ils soient particuliers, professionnels, entreprises, associations, collectivit\u00e9s territoriales, etc., peuvent interroger l&rsquo;administration pour conna\u00eetre pr\u00e9cis\u00e9ment l&rsquo;application des r\u00e8gles fiscales. La r\u00e9ponse de l&rsquo;administration est un rescrit, qui se fait au travers de diff\u00e9rents types de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":30150,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,5],"tags":[],"class_list":["post-30141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les diff\u00e9rents types de rescrits | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L&#039;administration utilise diff\u00e9rents types de rescrits pour r\u00e9pondre aux contribuables qui l&#039;interrogent pour conna\u00eetre pr\u00e9cis\u00e9ment l&#039;application des r\u00e8gles fiscales.\" \/>\n<meta name=\"robots\" content=\"index, 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