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<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt; padding-left: 30px;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">R&eacute;serve sp&eacute;ciale de participation :&nbsp;a</span></strong><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">ttention au calcul du b&eacute;n&eacute;fice net&nbsp;! </span></strong></p>
<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Rappelons que le calcul de la R&eacute;serve Sp&eacute;ciale de Participation (RSP) s&rsquo;exprime par la formule l&eacute;gale suivante&nbsp;: RSP = 1/2 (B &ndash; 5% C) x (S/VA) o&ugrave;&nbsp;:</span></p>
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<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">B</span></strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;"> repr&eacute;sente le b&eacute;n&eacute;fice net de l&rsquo;entreprise</span></p>
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<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">C</span></strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;"> repr&eacute;sente les capitaux propres</span></p>
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<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">S</span></strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;"> repr&eacute;sente les salaires vers&eacute;s au cours de l&rsquo;exercice</span></p>
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<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">VA</span></strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;"> repr&eacute;sente la valeur ajout&eacute;e par l&rsquo;entreprise.</span></p>
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<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">L&rsquo;administration fiscale a toujours consid&eacute;r&eacute; que l&rsquo;imp&ocirc;t sur les soci&eacute;t&eacute;s retenu pour le calcul de la r&eacute;serve s&rsquo;entend apr&egrave;s imputation de tous les cr&eacute;dits aff&eacute;rents aux revenus inclus dans le b&eacute;n&eacute;fice imposable au taux de droit commun, tels que le Cr&eacute;dit Imp&ocirc;t Recherche (CIR). </span></p>
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<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">Une d&eacute;cision du Conseil d&rsquo;Etat du 20 mars 2013 (n&deg;347633) a invalid&eacute; cette position et consid&eacute;r&eacute; que l&rsquo;imp&ocirc;t sur les soci&eacute;t&eacute;s &agrave; d&eacute;duire afin de d&eacute;terminer le b&eacute;n&eacute;fice net ne doit pas &ecirc;tre minor&eacute; des cr&eacute;dits d&rsquo;imp&ocirc;ts et notamment du CIR.</span></p>
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<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">Cons&eacute;quence de cette d&eacute;cision: une baisse du montant de la participation vers&eacute;e aux salari&eacute;s. </span></p>
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<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">Afin de r&eacute;tablir la situation ant&eacute;rieure et &eacute;viter une baisse du pouvoir d&rsquo;achat des salari&eacute;s b&eacute;n&eacute;ficiant du m&eacute;canisme de la participation, un amendement au projet de loi de finances rectificative pour 2013 a &eacute;t&eacute; adopt&eacute; le 19 d&eacute;cembre 2013 avec l&rsquo;accord du gouvernement. Etait pr&eacute;vu le r&eacute;tablissement de la prise en compte des cr&eacute;dits d&rsquo;imp&ocirc;ts, dont le CIR (&agrave; l&rsquo;exclusion cependant du nouveau cr&eacute;dit d&rsquo;imp&ocirc;t pour la comp&eacute;titivit&eacute; et l&rsquo;emploi, CICE), dans le calcul de la participation des salari&eacute;s.</span></p>
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<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">Dans une d&eacute;cision du 29 d&eacute;cembre 2013 (n&deg;2013-684 DC), cette mesure a &eacute;t&eacute; censur&eacute;e par le Conseil Constitutionnel pour vice de proc&eacute;dure, sans examen des autres griefs invoqu&eacute;s. </span></p>
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<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">Cette censure marque un retour &agrave; la position du Conseil d&rsquo;Etat selon laquelle les cr&eacute;dits d&rsquo;imp&ocirc;ts ne sont pas &agrave; int&eacute;grer dans le calcul, le CIR et le CICE venant donc r&eacute;duire le montant de la RSP.</span></p>
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<p style="margin: 0cm 0cm 0pt; text-align: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">La Garanderie &amp; Associ&eacute;s pr&eacute;conise aux entreprises qui souhaiteraient neutraliser cet effet de conclure un avenant &agrave; l&rsquo;accord de participation ou d&rsquo;instituer/modifier un accord d&rsquo;int&eacute;ressement. </span></p>
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<p style="margin: 0cm 0cm 0pt; text-align: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">Ceux-ci devant &ecirc;tre adopt&eacute;s avant le 30 juin prochain pour les entreprises qui sont cal&eacute;es sur l&rsquo;exercice civil, cette d&eacute;marche impose d&rsquo;initier tr&egrave;s rapidement des n&eacute;gociations afin de tenir compte des nouveaux d&eacute;lais de consultation du Comit&eacute; d&rsquo;Entreprise et du Comit&eacute; Central d&rsquo;Entreprise. </span></p>
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<p style="margin: 0cm 0cm 0pt;">Guy Alfosea&nbsp;&nbsp;<span style="font-family: &amp;amp;amp; font-size: 10pt;"><a href="mailto:alfosea@lagaranderie.fr" target="_blank"><span style="color: #0000ff;">alfosea@lagaranderie.fr</span></a></span>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<span style="font-family: &amp;amp;amp; font-size: 10pt;">Nadia Perlaut</span>&nbsp;<span style="font-family: &amp;amp;amp; font-size: 10pt; mso-no-proof: yes;"><a href="mailto:perlaut@lagaranderie.fr" target="_blank"><span style="color: #0000ff;">perlaut@lagaranderie.fr</span></a></span>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
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