{"id":1404,"date":"2021-08-31T14:00:22","date_gmt":"2021-08-31T12:00:22","guid":{"rendered":"https:\/\/www.yoursadvisory.com\/?p=1404"},"modified":"2025-03-19T14:35:01","modified_gmt":"2025-03-19T13:35:01","slug":"evolution-jurisprudentielle-des-criteres-de-la-holding-animatrice-et-impacts-en-matiere-de-transmission-pacte-dutreil","status":"publish","type":"post","link":"https:\/\/www.yoursadvisory.com\/en\/evolution-jurisprudentielle-des-criteres-de-la-holding-animatrice-et-impacts-en-matiere-de-transmission-pacte-dutreil\/","title":{"rendered":"\u00c9volution jurisprudentielle des crit\u00e8res de la holding animatrice et impacts en mati\u00e8re de transmission \u00ab Pacte Dutreil \u00bb"},"content":{"rendered":"\n<p>La notion de holding animatrice s\u2019est affin\u00e9e au gr\u00e9 des d\u00e9cisions de justice et rel\u00e8ve depuis de nombreuses ann\u00e9es d\u2019une construction pr\u00e9torienne.<\/p>\n\n\n\n<p>La qualification de \u00ab&nbsp;holding animatrice&nbsp;\u00bb ouvre droit \u00e0 plusieurs dispositifs fiscaux favorables comme le r\u00e9gime Dutreil relatif aux transmissions d\u2019entreprises qui permet, sous certaines conditions, de transmettre les titres d\u2019une soci\u00e9t\u00e9 sous le b\u00e9n\u00e9fice d\u2019une exon\u00e9ration partielle des droits de mutation \u00e0 titre gratuit<a href=\"applewebdata:\/\/0323DBD7-5F8A-4332-AC8F-F423F4ED63BF#_ftn1\"><sup>[1]<\/sup><\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><u><strong><em>Holding animatrice et r\u00e9gime Dutreil-Transmission<\/em><\/strong><\/u><\/h2>\n\n\n\n<p>La holding animatrice occupe une place importante en mati\u00e8re de transmission d\u2019entreprises et constitue une technique habituelle de d\u00e9tention du capital et d\u2019organisation au sein de groupes de soci\u00e9t\u00e9s en raison des avantages fiscaux qu\u2019offre ce type de structure&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Exon\u00e9ration \u00e0 concurrence de 75 % de la valeur des titres transmis dans le cadre d\u2019une donation ou succession&nbsp;;<\/li><li>R\u00e9duction des droits de donation \u00e0 concurrence de 50 % dans le cadre d\u2019une donation des titres en pleine propri\u00e9t\u00e9 op\u00e9r\u00e9e par un donateur de moins de 70 ans, cumulable avec l\u2019exon\u00e9ration pr\u00e9cit\u00e9e&nbsp;;<\/li><li>Paiement des droits en diff\u00e9r\u00e9-fractionn\u00e9, d\u00e9lai de paiement s\u2019\u00e9talant sur 15 ans.<\/li><\/ul>\n\n\n\n<p>L\u2019une des conditions d\u2019\u00e9ligibilit\u00e9 au r\u00e9gime de l\u2019exon\u00e9ration Dutreil-Transmission repose sur le caract\u00e8re animateur de la holding.<\/p>\n\n\n\n<p>En raison de son manque de clart\u00e9, cette notion a pourtant fait l\u2019objet de nombreux litiges afin de remettre en cause l\u2019application dudit r\u00e9gime.&nbsp;<\/p>\n\n\n\n<p>La jurisprudence du Conseil d\u2019\u00c9tat et de la Cour de cassation a apport\u00e9 ces derni\u00e8res ann\u00e9es des pr\u00e9cisions d\u00e9terminantes sur les crit\u00e8res que doit rev\u00eatir la holding afin de prouver son caract\u00e8re animateur.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><u><strong><em>Notion et crit\u00e8res applicables\u00a0<\/em><\/strong><\/u><\/h2>\n\n\n\n<p>Les enseignements jurisprudentiels d\u00e9velopp\u00e9s ci-dessous ont permis d\u2019\u00e9laborer un ensemble de crit\u00e8res objectifs et d\u2019att\u00e9nuer le caract\u00e8re flou relatif \u00e0 la notion d\u2019holding animatrice.<\/p>\n\n\n\n<p>Le Conseil d\u2019\u00c9tat&nbsp;consid\u00e8re<a href=\"applewebdata:\/\/0323DBD7-5F8A-4332-AC8F-F423F4ED63BF#_ftn2\"><sup>[2]<\/sup><\/a>&nbsp;comme animatrice la holding qui a pour activit\u00e9 principale, outre la gestion d\u2019un portefeuille de participations&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>La participation active \u00e0 la conduite de la politique du groupe et au contr\u00f4le de ses filiales et&nbsp;;<\/li><li>La fourniture de services sp\u00e9cifiques, administratifs, juridiques, comptables, financiers et immobiliers.&nbsp;<\/li><\/ul>\n\n\n\n<p>La Cour de cassation a rappel\u00e9 dans plusieurs arr\u00eats<a href=\"applewebdata:\/\/0323DBD7-5F8A-4332-AC8F-F423F4ED63BF#_ftn3\"><sup>[3]<\/sup><\/a>&nbsp;qu\u2019une holding animatrice &#8211; ayant pour activit\u00e9 principale l\u2019animation de ses filiales dans lesquelles elle d\u00e9tient une participation majoritaire &#8211; ne perd pas sa fonction de holding animatrice en d\u00e9tenant une participation minoritaire dans une soci\u00e9t\u00e9 dont elle n\u2019assure pas l\u2019animation.&nbsp;<\/p>\n\n\n\n<p>Elle a \u00e9galement pr\u00e9cis\u00e9 qu\u2019en pr\u00e9sence d\u2019une holding mixte, c\u2019est-\u00e0-dire, une holding exer\u00e7ant \u00e0 la fois une activit\u00e9 d\u2019holding animatrice et des activit\u00e9s civiles, le caract\u00e8re pr\u00e9pond\u00e9rant de la holding animatrice est \u00e9tabli lorsque la valeur v\u00e9nale des titres des filiales d\u00e9tenus par la holding repr\u00e9sente plus de la moiti\u00e9 de son actif total.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><u><strong><em>Nouveau crit\u00e8re\u00a0: crit\u00e8re de l\u2019effectivit\u00e9<\/em><\/strong><\/u><\/h2>\n\n\n\n<p>En date du 3 mars dernier, la Cour de cassation a eu l\u2019occasion d\u2019affiner les diff\u00e9rents crit\u00e8res relatifs \u00e0 la notion de holding animatrice.&nbsp;<\/p>\n\n\n\n<p>Ces nouveaux crit\u00e8res sont les suivants&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>La holding doit d\u00e9tenir une participation suffisante au capital de sa filiale pour en assurer le contr\u00f4le&nbsp;;<\/li><li>La holding doit \u00eatre en mesure de prouver que la majorit\u00e9 des d\u00e9cisions \u00e9conomiques et strat\u00e9giques \u00e9mane de cette derni\u00e8re&nbsp;;<\/li><li>Une convention d\u2019animation doit \u00eatre sign\u00e9e et enregistr\u00e9e&nbsp;;<\/li><li>La holding doit participer de mani\u00e8re active et effective \u00e0 la conduite de la politique du groupe.<\/li><\/ul>\n\n\n\n<p>La holding animatrice doit \u00eatre en mesure de prouver l\u2019ex\u00e9cution effective de la convention d\u2019animation. Il est par cons\u00e9quent important de se munir des documents et pi\u00e8ces<a href=\"applewebdata:\/\/0323DBD7-5F8A-4332-AC8F-F423F4ED63BF#_ftn4\"><sup>[4]<\/sup><\/a>&nbsp;susceptibles de prouver la r\u00e9alit\u00e9 de l\u2019animation afin de b\u00e9n\u00e9ficier des avantages qu\u2019offre cette qualification.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>Ces diff\u00e9rents arr\u00eats ont mis en lumi\u00e8re une s\u00e9rie de crit\u00e8res objectifs et ont permis de r\u00e9duire efficacement le degr\u00e9 d\u2019ins\u00e9curit\u00e9 juridique attach\u00e9 \u00e0 cette notion.<\/p>\n\n\n\n<p>Nous rappelons n\u00e9anmoins que la qualification du caract\u00e8re animateur d\u2019une holding r\u00e9sulte avant toute chose de l\u2019appr\u00e9ciation des diff\u00e9rents \u00e9l\u00e9ments de fait en pr\u00e9sence.&nbsp;<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p><a href=\"applewebdata:\/\/0323DBD7-5F8A-4332-AC8F-F423F4ED63BF#_ftnref1\"><sup>[1]<\/sup><\/a>&nbsp;Article 787 B du Code G\u00e9n\u00e9ral des Imp\u00f4ts.<\/p>\n\n\n\n<p><a href=\"applewebdata:\/\/0323DBD7-5F8A-4332-AC8F-F423F4ED63BF#_ftnref2\"><sup>[2]<\/sup><\/a>&nbsp;CE pl\u00e9n. 13-6-2018 n\u00b0395495.<\/p>\n\n\n\n<p><a href=\"applewebdata:\/\/0323DBD7-5F8A-4332-AC8F-F423F4ED63BF#_ftnref3\"><sup>[3]<\/sup><\/a>&nbsp;Cass. com. 19-6-2019 n<sup>os&nbsp;<\/sup>17-20.559 et 17-20.560&nbsp;; Cass. com. 14-10-2020 n\u00b0 18-17.955 FS-PB.<\/p>\n\n\n\n<p><a href=\"applewebdata:\/\/0323DBD7-5F8A-4332-AC8F-F423F4ED63BF#_ftnref4\"><sup>[4]<\/sup><\/a>&nbsp;Rapports de gestion, attestations, mails, correspondances, proc\u00e8s-verbaux d\u2019assembl\u00e9e g\u00e9n\u00e9rale, proc\u00e8s-verbaux de conseil d\u2019administration, pacte d\u2019actionnaires, etc.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La notion de holding animatrice s\u2019est affin\u00e9e au gr\u00e9 des d\u00e9cisions de justice et rel\u00e8ve depuis de nombreuses ann\u00e9es d\u2019une construction pr\u00e9torienne. La qualification de \u00ab&nbsp;holding animatrice&nbsp;\u00bb ouvre droit \u00e0 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1408,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[51],"class_list":["post-1404","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-fr"],"acf":[],"featured_image_src":"https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2021\/08\/justice-4592723-scaled.jpg","author_info":{"display_name":"H\u00e9l\u00e8ne","author_link":"https:\/\/www.yoursadvisory.com\/en\/author\/h-samain\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c9volution jurisprudentielle des crit\u00e8res de la holding animatrice et impacts en mati\u00e8re de transmission \u00ab Pacte Dutreil \u00bb &#8212; Yours Advisory<\/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:\/\/www.yoursadvisory.com\/evolution-jurisprudentielle-des-criteres-de-la-holding-animatrice-et-impacts-en-matiere-de-transmission-pacte-dutreil\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c9volution jurisprudentielle des crit\u00e8res de la holding animatrice et impacts en mati\u00e8re de transmission \u00ab Pacte Dutreil \u00bb &#8212; Yours Advisory\" \/>\n<meta property=\"og:description\" content=\"La notion de holding animatrice s\u2019est affin\u00e9e au gr\u00e9 des d\u00e9cisions de justice et rel\u00e8ve depuis de nombreuses ann\u00e9es d\u2019une construction pr\u00e9torienne. 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