Maître Marine LE BIHAN

Avocat au barreau de Paris

Compétences : Droit commercial, des affaires et de la concurrence, Propriété littéraire et artistique, Droit du crédit et de la consommation, Droit des sociétés, Droit pénal, Droit bancaire et boursier, Procédure civile

Barreau : Paris

Adresse : 2 RUE DE VIENNE 75008 PARIS

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Publié le 14/10/2022

FISCALITE : DIFFICILE DISTINCTION ENTRE DROIT DE REPRODUCTION D'OEUVRE D'ART ET DROIT A L'IMAGE

Article juridique - Droit de la propriété intellectuelle

Par Me Marine LE BIHAN

FISCALITE : DIFFICILE DISTINCTION ENTRE DROIT DE REPRODUCTION D'OEUVRE D'ART ET DROIT A L'IMAGE

En 1999, une SCI, propriétaire d’un domaine à Saint-Romain au Mont d'Or, a autorisé 4 artistes à réaliser sur celui-ci un corpus d'œuvres monumentales : La Demeure du Chaos - The Abode of Chaos (ERP géré par le Musée L'Organe).

La SCI a ensuite signé 2 contrats :

1er contrat en 2005 : les artistes ont concédé à la SCI un droit de reproduction de cette œuvre

2ème contrat en 2006 : la SCI a concédé à d’autres sociétés l'utilisation exclusive de l'image de La Demeure du Chaos - The Abode of Chaos (ERP géré par le Musée L'Organe)

L’administration fiscale a alors estimé que ce contrat de 2006 devait s’analyser comme un contrat de sous-concession du droit de reproduction des œuvres concédé à la SCI en 2005.

Conséquence 1 : exercice par la SCI d'une activité commerciale

Conséquence 2 : assujettissement de la SCI à l’IS

Conséquence 3 : redressement fiscal

Le 4 novembre 2021, la CAA Lyon a rejeté cette analyse et déchargé la SCI des cotisations d’IS auxquelles elle avait été injustement assujettie.

Selon la Cour, le contrat de 2006 porte uniquement sur la concession de l’utilisation de l’image de La Demeure du Chaos - The Abode of Chaos (ERP géré par le Musée L'Organe).

Or, le droit à l'image est un droit de la personnalité indépendant du droit de reproduction appartenant à l'auteur d'une œuvre.

En aucun cas la SCI n’a sous-concédé le droit de reproduction des œuvres qui lui a été concédé par les artistes en 2005.

Par conséquent, le contrat de 2006 ne relève pas d’une activité commerciale, et la SCI n’est donc pas passible de l’IS.

Mais le Conseil d’Etat a eu une tout autre analyse.

Le 28 septembre 2022, le CE a annulé l’arrêt de la CAA Lyon.

Pour le CE, la concession en 2006 par la SCI du droit à l'image véhiculée par la Demeure du Chaos et les œuvres qui la composent s'analyse nécessairement comme la sous-concession de ce droit à reproduction.