En application de l’article 235 ter ZAA du Code g\u00e9n\u00e9ral des imp\u00f4ts, la contribution exceptionnelle sur l’IS \u00e9gale \u00e0 10,7% de l’IS d\u00fb vise les soci\u00e9t\u00e9s dont le chiffre d’affaires est sup\u00e9rieur \u00e0 250 millions d’euros. <\/p>\n
Selon la doctrine administrative (BOOI-IS-AUT-20-20140903), le chiffres d’affaires \u00e0 retenir est le chiffre d’affaires global de la soci\u00e9t\u00e9, y compris lorsqu’il s’agit d’une soci\u00e9t\u00e9 \u00e9trang\u00e8re ne disposant que d’un \u00e9tablissement stable en France. <\/p>\n
Le Tribunal administratif de Montreuil a jug\u00e9 que le chiffre d’affaires \u00e0 retenir doit \u00eatre d\u00e9terminer en fonction du seul chiffre d’affaires se rapportant aux b\u00e9n\u00e9fices soumis \u00e0 l’IS en France.<\/p>\n
L’administration a fait appel de ce jugement. <\/p>\n
TA Montreuil, 13 avril 2015, St\u00e9 Rreff Investment GmbH, n\u00b01307960 et 1307971<\/strong><\/em> <\/p>\n","protected":false},"excerpt":{"rendered":" En application de l’article 235 ter ZAA du Code g\u00e9n\u00e9ral des imp\u00f4ts, la contribution exceptionnelle sur l’IS \u00e9gale \u00e0 10,7% de l’IS d\u00fb vise les soci\u00e9t\u00e9s dont le chiffre d’affaires est sup\u00e9rieur \u00e0 250 millions d’euros. Selon la doctrine administrative (BOOI-IS-AUT-20-20140903), le chiffres d’affaires \u00e0 retenir est le chiffre d’affaires global de la soci\u00e9t\u00e9, y […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-747","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\/747","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=747"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/747\/revisions"}],"predecessor-version":[{"id":748,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/747\/revisions\/748"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}