Maître Frédéric CHHUM

Avocat au barreau de Paris

Compétences : Droit du travail et social, Procédure d'appel, Droit pénal, Procédure civile

Barreau : Paris

Adresse : 34 RUE PETRELLE 75009 PARIS

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Publié le 07/07/2017

Cadre Dirigeant mandataire social : l’indemnité pour perte de possibilité de lever des stock-options est imposable à l’impôt sur le revenu (CE 22 mai 2017)

Article juridique - Droit du travail et social

Par Me Frédéric CHHUM

Cadre Dirigeant mandataire social : l’indemnité pour perte de possibilité de lever des stock-options est imposable à l’impôt sur le revenu (CE 22 mai 2017)

Dans un arrêt du 22 mai 2017 (CE 22 mai 2017, n°395440) publié, au recueil Lebon, le Conseil d’État affirme qu’une indemnité versée sur le fondement de l’article L. 122-14-4 du code du travail (désormais codifié sous l’article L. 1235-3) doit être exonérée d’impôt sur le revenu sur le fondement du 1° du 1 de l’article 80 duodecies du Code général des impôts (CGI) dès lors qu’elle est liée à la rupture du contrat de travail, y compris si elle est versée à un mandataire social et dirigeant.

En revanche, tel n’est pas le cas d’une indemnité visant à réparer un préjudice distinct, résultant de la perte de la possibilité de lever des stocks options, qui n’a pas été versée sur le fondement de l’article L. 122-14-4 du code du travail. Une telle indemnité est imposable sur le fondement des articles 79 et 82 du Code général des impôts.

Cette affaire est hors norme ; elle empêcherait peut-être de dormir Emmanuel Macron, qui veut plafonner les indemnités de licenciement sans cause…

En savoir plus sur http://www.village-justice.com/articles/Cadre-Dirigeant-mandataire-social-une-indemnite-000-000-euros-pour-perte,25449.html#MP2hmXBB78TWe8BC.99

Frédéric CHHUM Avocat à la Cour (Paris et Nantes)

. Paris : 4 rue Bayard 75008 Paris - Tel: 01 42 56 03 00 ou 01 42 89 24 48
. Nantes : 41, Quai de la Fosse 44000 Nantes - Tel: 02 28 44 26 44

e-mail : chhum@chhum-avocats.com

Blog : www.chhum-avocats.fr

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