Maître Jacques-Louis COLOMBANI

Avocat au barreau de Dunkerque

Compétences : Droit pénal, Droit de la famille, divorce, séparation, Droit de la propriété intellectuelle, Droit du crédit et de la consommation, Droit commercial, des affaires et de la concurrence, Droit de la propriété intellectuelle, du numérique et des communications, Responsabilité civile, Droit des assurances

Barreau : Dunkerque

Adresse : 4 rue Albert 1er 59140 DUNKERQUE

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Apport d'un brevet, repports d'impositions strcitement limités aux inventeurs individuels personnes physiques?

Article juridique

Par Me Jacques-Louis COLOMBANI

La loi de finances pour 2008 prévoit une disposition (CGI art 93 quater I ter), qui a pour effet de permettre le repport de l'imposition réalisée à l'occasion de l'apport d'un brevet, d'une "invention brevetable, ou un procédé de fabrication industrielle" à une société d'exploitation, lorsque cet apport est effectué par une personne physique imposable dans la catégorie des BNC.

Le repport de l'imposition de la plus value peut se faire jusqu' à la cinquième année suivant celle de l'apport ou "jusqu'à la date de cession ou du rachat des droits sociaux reçus en rémunération de l'apport si elle est antérieurs (Rev. fiduc. FH 3231-1er janv. 2008, p. 46)

Si cette mesure semble incitative (il vaut mieux en effet peut être aider les entrepreneurs individuels, inventeurs pour "encourager la fillière" plutôt que de vouloir agir uniquement sur le nombre des conseils?); le législateur aurrait effectivement pu aller plus loin dans la mesure où l'administration fiscale dans sa doctrine considérera que l'apport effectué par une société transparente fiscalement (IR/BNC) est exclut du bénéfice du report...

A quoi sert la transparence fiscale en droit des sociétés désormais?