{"id":19519,"date":"2020-09-24T21:35:20","date_gmt":"2020-09-24T21:35:20","guid":{"rendered":"https:\/\/avoloi.eu\/?p=19519"},"modified":"2020-09-24T21:35:20","modified_gmt":"2020-09-24T21:35:20","slug":"la-reporter-contre-limpot-de-fer","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/la-reporter-contre-limpot-de-fer\/","title":{"rendered":"L&rsquo;arr\u00eat du jour #218 La reporter contre l&rsquo;imp\u00f4t de fer !"},"content":{"rendered":"<hr \/>\n<h3>C\u2019est l\u2019histoire d\u2019une fonctionnaire qui, pour sa d\u00e9claration d\u2019imp\u00f4ts, s\u2019estime journaliste\u2026<\/h3>\n<p>Une fonctionnaire, qui travaille comme r\u00e9dactrice dans le journal de sa commune, se d\u00e9clare \u00e0 l\u2019imp\u00f4t sur le revenu comme journaliste\u00a0afin de\u00a0b\u00e9n\u00e9ficier d\u2019un avantage fiscal propre \u00e0 cette activit\u00e9. Mais, pour l\u2019administration fiscale, la fonctionnaire n\u2019est pas une\u00a0journaliste\u2026<\/p>\n<h3>L\u2019objet du litige<\/h3>\n<div>\n<p class=\"p1\">\u00ab Si \u00bb, persiste cette derni\u00e8re : pour preuves, elle est mentionn\u00e9e comme \u00ab r\u00e9dactrice \u00bb dans le journal municipal et elle intervient,\u00a0\u00e9galement, au\u00a0sein du blog de la commune. Elle exerce donc bel et bien une activit\u00e9 de journaliste lui ouvrant le droit, au titre de cette\u00a0activit\u00e9, \u00e0 une exon\u00e9ration\u00a0d\u2019imp\u00f4t. \u00ab Non \u00bb, conteste l\u2019administration fiscale : parce qu\u2019elle ne poss\u00e8de ni autonomie fonctionnelle, ni\u00a0ind\u00e9pendance \u00e9ditoriale vis-\u00e0-vis de la\u00a0commune, elle n\u2019est pas \u00ab journaliste \u00bb\u2026<\/p>\n<\/div>\n<h3>Le verdict<\/h3>\n<p class=\"p1\">\u00ab Exact \u00bb, tranche le juge qui donne raison \u00e0 l\u2019administration et maintient le redressement : la fonctionnaire n\u2019a donc pas droit, pour le calcul de son\u00a0imp\u00f4t personnel, au b\u00e9n\u00e9fice de l\u2019avantage fiscal r\u00e9serv\u00e9 aux journalistes.<\/p>\n<blockquote>\n<p class=\"p1\">Arr\u00eat de la Cour administrative d\u2019appel de Bordeaux, du 29 juillet 2020, n\u00b0 18BX03939<\/p>\n<\/blockquote>\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:12px\"><em> En partenariat avec Weblex <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une fonctionnaire qui, pour sa d\u00e9claration d\u2019imp\u00f4ts, s\u2019estime journaliste\u2026<\/p>\n","protected":false},"author":2,"featured_media":19524,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[69,4,516,123,517],"class_list":["post-19519","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour","tag-administration-fiscale","tag-avocat","tag-exoneration","tag-impot-sur-le-revenu","tag-journaliste"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;arr\u00eat du jour #218 La reporter contre l&#039;imp\u00f4t de fer ! 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