Maître Clément VEDEL

Avocat au barreau de Toulouse

Compétences : Droit des sociétés, Droit commercial, des affaires et de la concurrence

Barreau : Toulouse

Adresse : 28, rue Pharaon 31000 TOULOUSE

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Publié le 13/06/2016

Avis aux stagiaires et parents de stagiaires

Article juridique - Droit fiscal et droit douanier

Par Me Clément VEDEL

Avis aux stagiaires et parents de stagiaires

Dans un arrêt du 10 février 2016 porté à ma connaissance par Mathieu Ferré, le Conseil d'Etat annule la distinction de l'exonération d'impôt sur le revenu des indemnités de stage selon qu'elles avaient été versées en vertu de conventions de stage signées avant le 31 août 2015 et de conventions de stage signées à compter du 1er septembre 2015.

Par cet arrêt, le Conseil d'Etat retient que les indemnités de stage perçues par les étudiants depuis le 12 juillet 2014 sont exonérées d'impôts sur le revenu dans la limite du montant annuel du salaire minimum interprofessionnel de croissance (SMIC), conformément à l'article 81 bis du Code général des impôts.

Pour celles et ceux (souvent les parents, dont les enfants étudiants sont rattachés à leur foyer fiscal) qui ont payé des impôts sur des indemnités de stage versées à compter du 12 juillet 2014, vous pouvez demander le remboursement de l'impôt payé sur ces indemnités de stage.

(Paragraphes 195 à 205 du BOI-RSA-CHAMP- 20-30-10-10 annulés par l'arrêt du Conseil d'Etat du 10 février 2016 N°394708)

https://www.legifrance.gouv.fr/affichJuriAdmin.do?oldAction=rechJuriAdmin&idTexte=CETATEXT000032008565&fastReqId=114348417&fastPos=7

http://bofip.impots.gouv.fr/bofip/5605-PGP?datePubl=vig

https://fr.linkedin.com/in/mathieu-ferré-77566649