{"id":932,"date":"2025-04-24T18:40:35","date_gmt":"2025-04-24T16:40:35","guid":{"rendered":"https:\/\/frenkel-associes.fr\/?p=932"},"modified":"2025-04-24T18:40:35","modified_gmt":"2025-04-24T16:40:35","slug":"redevances-de-marque-revenus-dactivite-et-non-revenus-du-patrimoine","status":"publish","type":"post","link":"https:\/\/frenkel-associes.fr\/en\/actualites\/redevances-de-marque-revenus-dactivite-et-non-revenus-du-patrimoine\/","title":{"rendered":"(Fran\u00e7ais) Redevances de marque : revenus d\u2019activit\u00e9 et non revenus du patrimoine"},"content":{"rendered":"

Sorry, this entry is only available in French<\/a>.<\/p>

Dans une affaire initi\u00e9e par le Cabinet, la cour administrative d\u2019appel de Paris vient de juger que des redevances de marque assises sur le chiffre d\u2019affaire et le b\u00e9n\u00e9fice d\u2019une soci\u00e9t\u00e9 constituent des revenus professionnels soumis aux contributions sociales sur les revenus d\u2019activit\u00e9. S\u2019inspirant des crit\u00e8res retenus par la Cour de cassation en mati\u00e8re de cotisations sociales, la cour censure ainsi la position de l\u2019administration, suivie par les premiers juges, qui revendiquait une qualification autonome de ces redevances afin de pouvoir les consid\u00e9rer comme des revenus passifs, assujettis \u00e0 la contribution sur les revenus du patrimoine lorsque ces revenus n\u2019avaient pas \u00e9t\u00e9 effectivement soumis aux cotisations sociales. Ainsi, la qualification de revenus du patrimoine ne peut \u00eatre employ\u00e9e comme une \u00ab session de rattrapage \u00bb pour que l\u2019administration fiscale soumette aux pr\u00e9l\u00e8vements sociaux sur les revenus du patrimoine des revenus qui n\u2019ont pas support\u00e9 les cotisations sociales recouvr\u00e9es par l\u2019URSSAF.<\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in French.Dans une affaire initi\u00e9e par le Cabinet, la cour administrative d\u2019appel de Paris vient de juger que des redevances de marque assises sur le chiffre d\u2019affaire et le b\u00e9n\u00e9fice d\u2019une soci\u00e9t\u00e9 constituent des revenus professionnels soumis aux contributions sociales sur les revenus d\u2019activit\u00e9. S\u2019inspirant des crit\u00e8res retenus par […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"acf":[],"yoast_head":"\n(Fran\u00e7ais) Redevances de marque : revenus d\u2019activit\u00e9 et non revenus du patrimoine - Frenkel et Associ\u00e9s<\/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:\/\/frenkel-associes.fr\/en\/actualites\/redevances-de-marque-revenus-dactivite-et-non-revenus-du-patrimoine\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"(Fran\u00e7ais) Redevances de marque : revenus d\u2019activit\u00e9 et non revenus du patrimoine - Frenkel et Associ\u00e9s\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in French.Dans une affaire initi\u00e9e par le Cabinet, la cour administrative d\u2019appel de Paris vient de juger que des redevances de marque assises sur le chiffre d\u2019affaire et le b\u00e9n\u00e9fice d\u2019une soci\u00e9t\u00e9 constituent des revenus professionnels soumis aux contributions sociales sur les revenus d\u2019activit\u00e9. 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