{"id":9857,"date":"2019-07-11T00:00:00","date_gmt":"2019-07-11T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/grandes-entreprise-obligations-declaratives\/"},"modified":"2019-07-11T00:00:00","modified_gmt":"2019-07-11T00:00:00","slug":"grandes-entreprise-obligations-declaratives","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/grandes-entreprise-obligations-declaratives\/","title":{"rendered":"De nouvelles obligations d\u00e9claratives pour les grandes entreprises"},"content":{"rendered":"<p>Certaines entreprises doivent joindre de nouveaux \u00e9tats de suivi \u00e0 leur <strong>d\u00e9claration de r\u00e9sultats<\/strong>.<\/p>\n<p>Les changements apport\u00e9s par la derni\u00e8re loi de finances quant \u00e0 la d\u00e9ductibilit\u00e9 des charges financi\u00e8res et \u00e0 l\u2019int\u00e9gration fiscale donnent lieu \u00e0 de nouvelles <strong>obligations d\u00e9claratives<\/strong> pour les entreprises concern\u00e9es.<\/p>\n<p>Rappelons que, pour les exercices ouverts \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier 2019, les charges financi\u00e8res nettes des entreprises soumises \u00e0 l\u2019imp\u00f4t sur les <a title=\"Abeille &#038; Associ\u00e9s | Droits des affaires et des soci\u00e9t\u00e9s\" href=\"fr\/domaines-competences\/droit-affaires-contrats-societe\">soci\u00e9t\u00e9s<\/a> sont d\u00e9ductibles dans la limite d\u2019un plafond fix\u00e9 \u00e0 30\u00a0% du r\u00e9sultat avant imp\u00f4ts, int\u00e9r\u00eats, d\u00e9pr\u00e9ciations et amortissements (Ebitda fiscal) ou \u00e0 3\u00a0M\u20ac si ce montant est sup\u00e9rieur.<\/p>\n<p>\u00c0 ce titre, un r\u00e9cent d\u00e9cret indique que les entreprises doivent joindre \u00e0 leur d\u00e9claration de r\u00e9sultats de chaque exercice un \u00e9tat faisant appara\u00eetre\u00a0:<\/p>\n<ul>\n<li>Les charges financi\u00e8res nettes non admises en d\u00e9duction du r\u00e9sultat de l\u2019exercice en raison du nouveau dispositif de limitation\u00a0;<\/li>\n<li>Le suivi des charges financi\u00e8res nettes non admises en d\u00e9duction au titre des exercices pr\u00e9c\u00e9dents et des capacit\u00e9s de d\u00e9duction inemploy\u00e9es au titre des 5\u00a0exercices pr\u00e9c\u00e9dents.<\/li>\n<\/ul>\n<p>Dans les groupes fiscaux int\u00e9gr\u00e9s, un dispositif de plafonnement similaire s\u2019applique. En pratique, il revient \u00e0 la soci\u00e9t\u00e9 m\u00e8re de joindre cet \u00e9tat de suivi \u00e0 sa d\u00e9claration de r\u00e9sultat. Une soci\u00e9t\u00e9 m\u00e8re qui doit \u00e9galement joindre \u00e0 la d\u00e9claration du r\u00e9sultat d\u2019ensemble du groupe un \u00e9tat des plus ou moins-values de cession de titres de participation neutralis\u00e9es au titre des exercices ouverts avant le 1er janvier 2019 et pour lesquelles la quote-part de frais et charges n\u2019a pas encore \u00e9t\u00e9 appliqu\u00e9e.<\/p>\n<section>\n<ul>\n<li>Pr\u00e9cision :\u00a0les <strong>plus-values nettes \u00e0 long terme<\/strong>, r\u00e9alis\u00e9es par les entreprises lors de la cession de titres de participation d\u00e9tenus depuis au moins 2\u00a0ans, sont exon\u00e9r\u00e9es, \u00e0 l\u2019exception d\u2019une quote-part de frais et charges. Quote-part qui est calcul\u00e9e au taux de 12\u00a0% sur le montant brut des plus-values. Jusqu\u2019\u00e0 pr\u00e9sent, le r\u00e9gime de l\u2019int\u00e9gration fiscale autorisait la neutralisation de cette quote-part de frais et charges pour la d\u00e9termination du r\u00e9sultat d\u2019ensemble du groupe. Une neutralisation qui a \u00e9t\u00e9 supprim\u00e9e pour les exercices ouverts \u00e0 compter du 1er\u00a0janvier 2019.<\/li>\n<\/ul>\n<\/section>\n<p>N&#8217;h\u00e9sitez pas \u00e0 consulter le <a title=\"Legifrance | D\u00e9cret n\u00b02019-594\" href=\"https:\/\/www.legifrance.gouv.fr\/affichTexte.do?cidTexte=JORFTEXT000038625911&#038;fastPos=1&#038;fastReqId=1135793247&#038;categorieLien=id&#038;oldAction=rechTexte\" target=\"_blank\" rel=\"noopener\">D\u00e9cret n\u00b0\u00a02019-594<\/a>\u00a0du 14\u00a0juin 2019, JO du 16.<\/p>\n<p><span style=\"font-size: 8pt;\"><cite class=\"reference\">Article publi\u00e9 le\u00a0<time>11 juillet 2019<\/time>\u00a0&#8211;\u00a0\u00a9\u00a0\u00a0Les Echos Publishing\u00a0&#8211;\u00a02019<\/cite><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Certaines entreprises doivent joindre de nouveaux \u00e9tats de suivi \u00e0 leur d\u00e9claration de r\u00e9sultats. Les changements apport\u00e9s par la derni\u00e8re loi de finances quant \u00e0 la d\u00e9ductibilit\u00e9 des charges financi\u00e8res et \u00e0 l\u2019int\u00e9gration fiscale donnent lieu \u00e0 de nouvelles obligations d\u00e9claratives pour les entreprises concern\u00e9es. Rappelons que, pour les exercices ouverts \u00e0 compter du 1er\u00a0janvier [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9857","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>De nouvelles obligations d\u00e9claratives pour les grandes entreprises | Abeille Avocats<\/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:\/\/abeille.law\/grandes-entreprise-obligations-declaratives\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De nouvelles obligations d\u00e9claratives pour les grandes entreprises | Abeille Avocats\" \/>\n<meta property=\"og:description\" content=\"Certaines entreprises doivent joindre de nouveaux \u00e9tats de suivi \u00e0 leur d\u00e9claration de r\u00e9sultats. Les changements apport\u00e9s par la derni\u00e8re loi de finances quant \u00e0 la d\u00e9ductibilit\u00e9 des charges financi\u00e8res et \u00e0 l\u2019int\u00e9gration fiscale donnent lieu \u00e0 de nouvelles obligations d\u00e9claratives pour les entreprises concern\u00e9es. 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