{"id":38,"date":"2011-12-05T11:13:16","date_gmt":"2011-12-05T11:13:16","guid":{"rendered":"http:\/\/www.ntwrk.fr\/d\/bgd\/?p=38"},"modified":"2017-03-23T15:20:32","modified_gmt":"2017-03-23T15:20:32","slug":"article-1","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=38","title":{"rendered":"Cession de droits sociaux : r\u00e9forme des droits d&rsquo;enregistrement"},"content":{"rendered":"<p>En premier lieu, le l\u00e9gislateur supprime le plafonnement \u00e0 5 000 \u20ac des droits d\u2019enregistrement \u00e0 acquitter en cas de cessions de parts de soci\u00e9t\u00e9s par actions et cr\u00e9e un bar\u00e8me d\u00e9gressif des droits d&rsquo;enregistrements en lieu et place du taux proportionnel de 3%.<\/p>\n<p>&nbsp;<\/p>\n<p>Taux d\u2019imposition\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Tranche<br \/>\n3%\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pour la fraction d\u2019assiette inf\u00e9rieure \u00e0 200 000 \u20ac<br \/>\n0,5%\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pour la fraction comprise entre 200 000 \u20ac et 500 000 000 \u20ac<br \/>\n0,25%\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pour la fraction exc\u00e9dant 500 000 000 \u20ac<\/p>\n<p>&nbsp;<\/p>\n<p>En second lieu, le l\u00e9gislateur \u00e9tend le nouveau bar\u00e8me des droits d\u2019enregistrement aux cessions d\u2019 actions pass\u00e9es \u00e0 l\u2019\u00e9tranger, d\u00e8s lors que la soci\u00e9t\u00e9 dont les titres sont rachet\u00e9s a son si\u00e8ge en France.<\/p>\n<p>Enfin, le l\u00e9gislateur institue de nouveaux cas d\u2019exon\u00e9ration de droits d\u2019enregistrement en cas de cessions d\u2019actions et de parts sociales :<\/p>\n<p>&#8211; en  <A TITLE='Goyserrentplupab' HREF='https:\/\/goyserrentplupab.wordpress.com' style='color: inherit !important;' >cas d\u2019acquisition<\/A>  de droits sociaux r\u00e9alis\u00e9es dans le cadre du rachat de ses propres titres par une soci\u00e9t\u00e9 ou d\u2019une augmentation de capital ;<br \/>\n&#8211; en  <A TITLE='Goyserrentplupab' HREF='https:\/\/goyserrentplupab.wordpress.com' style='color: inherit !important;' >cas d\u2019acquisition<\/A>  de droits sociaux de soci\u00e9t\u00e9s plac\u00e9es sous proc\u00e9dure de sauvegarde ou en redressement judiciaire ;<br \/>\n&#8211; en  <A TITLE='Goyserrentplupab' HREF='https:\/\/goyserrentplupab.wordpress.com' style='color: inherit !important;' >cas d\u2019acquisition<\/A>  de droits sociaux lorsque la soci\u00e9t\u00e9 c\u00e9dante est membre du m\u00eame groupe, au sens de l\u2019article 223 A du CGI, que la soci\u00e9t\u00e9 qui les acquiert ;<br \/>\n&#8211; en cas d\u2019apport partiel de titres (Art. 210 B du CGI).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En premier lieu, le l\u00e9gislateur supprime le plafonnement \u00e0 5 000 \u20ac des droits d\u2019enregistrement \u00e0 acquitter en cas de cessions de parts de soci\u00e9t\u00e9s par actions et cr\u00e9e un bar\u00e8me d\u00e9gressif des droits d&rsquo;enregistrements en lieu et place du taux proportionnel de 3%. &nbsp; Taux d\u2019imposition\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Tranche 3%\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pour la fraction d\u2019assiette inf\u00e9rieure \u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-38","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/38","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=38"}],"version-history":[{"count":13,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/38\/revisions"}],"predecessor-version":[{"id":1086,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/38\/revisions\/1086"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=38"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=38"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=38"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}