{"id":55,"date":"2020-09-30T20:50:00","date_gmt":"2020-09-30T18:50:00","guid":{"rendered":"http:\/\/expertsetformation.fr\/?p=55"},"modified":"2020-11-17T21:15:33","modified_gmt":"2020-11-17T20:15:33","slug":"cir-les-sous-traitants-ne-tiennent-pas-compte-des-depenses-du-donneur-dordre","status":"publish","type":"post","link":"https:\/\/expertsetformation.fr\/?p=55","title":{"rendered":"CIR\u00a0: les sous-traitants ne tiennent pas compte des d\u00e9penses du donneur d\u2019ordre"},"content":{"rendered":"\n

CE 8e<\/sup>-3e<\/sup> chambre 09\/09\/2020 n\u00b0 440523, SARL Takima<\/p>\n\n\n\n

Les d\u00e9penses de recherche effectu\u00e9es par un sous-traitant agr\u00e9\u00e9 pour le compte d\u2019un donneur d\u2019ordre entrent dans la base de calcul du Cr\u00e9dit d\u2019Imp\u00f4t Recherche de ce dernier.<\/p>\n\n\n\n

CGI, Article 244 quater B :<\/em><\/p>\n\n\n\n

III Les subventions publiques re\u00e7ues par les entreprises \u00e0 raison des op\u00e9rations ouvrant droit au cr\u00e9dit d’imp\u00f4t sont d\u00e9duites des bases de calcul <\/strong>de ce cr\u00e9dit, qu’elles soient d\u00e9finitivement acquises par elles ou remboursables. Il en est de m\u00eame des sommes re\u00e7ues par les organismes ou experts d\u00e9sign\u00e9s au d et au d bis du II*,<\/strong> pour le calcul de leur propre cr\u00e9dit d’imp\u00f4t.<\/em><\/p>\n\n\n\n

* notamment les d\u00e9penses expos\u00e9es pour la r\u00e9alisation d’op\u00e9rations de m\u00eame nature confi\u00e9es \u00e0 des organismes de recherche priv\u00e9s agr\u00e9\u00e9s<\/em><\/p>\n\n\n\n

Le III de l\u2019article 244 quater B, pris litt\u00e9ralement, laisse penser que ces sommes factur\u00e9es par le sous-traitant doivent \u00eatre d\u00e9duite de sa propre base de calcul du CIR. \u00c9videmment, en contrepartie, celui-ci peut ajouter dans sa base de calcul les d\u00e9penses engag\u00e9es pour ce m\u00eame projet. Mais, naturellement, les montants factur\u00e9s au donneur d\u2019ordre sont g\u00e9n\u00e9ralement sup\u00e9rieurs aux d\u00e9penses engag\u00e9es, le sous-traitant n\u2019ayant pas vocation \u00e0 perdre de l\u2019argent. Ainsi les montants d\u00e9duits de la base de calcul sont, la plupart du temps, sup\u00e9rieurs aux montants ajout\u00e9s, ce qui conduit \u00e0 p\u00e9naliser son CIR sur d\u2019autres projets qui lui sont propres.<\/p>\n\n\n\n

Exemple : l\u2019entreprise sous-traitante facture 10.000 \u20ac \u00e0 son donneur d\u2019ordre. Elle a engag\u00e9 8.000 \u20ac de d\u00e9penses au titre de ce projet. Le donneur d\u2019ordre pourra inclure 10.000 \u20ac dans la base de calcul de son CIR. Quant \u00e0 l\u2019entreprise sous-traitante, elle pourra inclure 8.000 \u20ac dans sa base de calcul mais devra d\u00e9duire les 10.000 \u20ac re\u00e7us du donneur d\u2019ordre. Sa base de calcul sera ainsi n\u00e9gative : 8.000 \u20ac – 10.000 \u20ac = -2.000 \u20ac. Ce montant viendra s\u2019imputer sur les autres projets du sous-traitant.<\/p>\n\n\n\n

Cette application litt\u00e9rale des textes est celle retenue par l\u2019administration fiscale (BOI-BIC-RCI-10-10-20-30 n\u00b0220).<\/p>\n\n\n\n

Dans une affaire jug\u00e9e par le Conseil d\u2019\u00c9tat, le contribuable forme un recours pour exc\u00e8s de pouvoir face \u00e0 l\u2019administration et soul\u00e8ve une question prioritaire de constitutionnalit\u00e9 : la m\u00e9thode conduit \u00e0 une diff\u00e9rence de traitement du contribuable selon qu\u2019il engage ou non des d\u00e9penses de recherches propres.<\/p>\n\n\n\n

Le Conseil d\u2019\u00c9tat juge qu\u2019il n\u2019y a pas lieu de transmettre une QPC au Conseil Constitutionnel. Il suffit de s\u2019attacher \u00e0 la volont\u00e9 du l\u00e9gislateur. Le terme \u00ab d\u00e9duire \u00bb figurant \u00e0 l\u2019article 244 quater B doit \u00eatre interpr\u00e9t\u00e9 comme interdisant au sous-traitant d\u2019inclure dans ses d\u00e9penses \u00e9ligibles celles de son donneur d\u2019ordre. Par suite, elle n\u2019a pas lieu de d\u00e9duire de sa base de calcul les montants factur\u00e9s. L\u2019ensemble des produits et des charges relatifs \u00e0 un projet du donneur d\u2019ordre doivent \u00eatre purement et simplement ignor\u00e9s.<\/p>\n\n\n\n

Exemple (suite) : dans l\u2019exemple pr\u00e9c\u00e9dent, le donneur d\u2019ordre inclut 10.000 \u20ac dans ses d\u00e9penses \u00e9ligibles au CIR. Le sous-traitant ne tient compte ni de cette facturation ni des d\u00e9penses engag\u00e9es pour ce projet.<\/p>\n","protected":false},"excerpt":{"rendered":"

CE 8e-3e chambre 09\/09\/2020 n\u00b0 440523, SARL Takima Les d\u00e9penses de recherche effectu\u00e9es par un sous-traitant agr\u00e9\u00e9 pour le compte d\u2019un donneur d\u2019ordre entrent dans la base de calcul du Cr\u00e9dit d\u2019Imp\u00f4t Recherche de ce dernier. CGI, Article 244 quater B : III Les subventions publiques re\u00e7ues par les entreprises \u00e0 raison des op\u00e9rations ouvrant droit<\/p><\/div>\n

Lire la suite<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,1],"tags":[9],"class_list":["post-55","post","type-post","status-publish","format-standard","hentry","category-actualite","category-fiscalite-generale","tag-fiscalite-generale"],"yoast_head":"\nCIR\u00a0: les sous-traitants ne tiennent pas compte des d\u00e9penses du donneur d\u2019ordre - EXPERTS ET FORMATION<\/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:\/\/expertsetformation.fr\/?p=55\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIR\u00a0: les sous-traitants ne tiennent pas compte des d\u00e9penses du donneur d\u2019ordre - EXPERTS ET FORMATION\" \/>\n<meta property=\"og:description\" content=\"CE 8e-3e chambre 09\/09\/2020 n\u00b0 440523, SARL Takima Les d\u00e9penses de recherche effectu\u00e9es par un sous-traitant agr\u00e9\u00e9 pour le compte d\u2019un donneur d\u2019ordre entrent dans la base de calcul du Cr\u00e9dit d\u2019Imp\u00f4t Recherche de ce dernier. 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