{"id":4178,"date":"2021-02-18T00:00:00","date_gmt":"2021-02-18T00:00:00","guid":{"rendered":"https:\/\/well-tax.com\/?p=4178"},"modified":"2023-09-25T18:56:46","modified_gmt":"2023-09-25T17:56:46","slug":"implications-fiscales-pour-les-societes-meres-et-les-filiales-du-royaume-uni-et-de-lunion-europeenne-apres-le-brexit","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/tax-implications-for-uk-eu-parents-and-subsidiaries-post-brexit\/","title":{"rendered":"Implications fiscales pour les soci\u00e9t\u00e9s m\u00e8res et filiales britanniques-UE apr\u00e8s le Brexit"},"content":{"rendered":"<p>Introduction<\/p>\n<p>La p\u00e9riode de transition du Brexit a pris fin le 31 d\u00e9cembre 2020, et alors que la plupart des entreprises se concentrent sur les changements potentiels en mati\u00e8re de tarifs commerciaux et d'exigences en mati\u00e8re d'importation et d'exportation, il convient de souligner les changements subtils en mati\u00e8re d'exemption d'audit pour les filiales\/soci\u00e9t\u00e9s contr\u00f4l\u00e9es existantes appartenant \u00e0 des groupes au sein de l'Espace \u00e9conomique europ\u00e9en (EEE) et la d\u00e9finition d'un groupe non \u00e9ligible \u00e0 l'exemption. Ce manuel rappelle \u00e9galement les circonstances dans lesquelles les petites entreprises ne peuvent b\u00e9n\u00e9ficier de l'exemption d'audit, en particulier lorsqu'elles font partie d'un groupe.<\/p>\n<p>Exigences pour un audit<\/p>\n<p>Les dispositions dict\u00e9es par la <a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2006\/46\/contents\">Loi sur les soci\u00e9t\u00e9s 2006 (CA 2006<\/a>), selon laquelle les \u00e9tats financiers annuels d'une entreprise doivent \u00eatre examin\u00e9s, sauf en cas d'exemption, ils ont \u00e9t\u00e9 modifi\u00e9s depuis l'av\u00e8nement du Brexit. Avant la fin de la p\u00e9riode de transition, il existait quatre sc\u00e9narios possibles selon lesquels les entreprises pouvaient \u00eatre exempt\u00e9es de la proc\u00e9dure d'audit :<\/p>\n<ul>\n<li>soci\u00e9t\u00e9 inactive\/dormante (<em>Soci\u00e9t\u00e9 dormante<\/em>);<\/li>\n<li>petite entreprise (<em>Petite\/micro entreprise<\/em>);<\/li>\n<li>groupe international de petites entreprises ;<\/li>\n<li>filiale de toute taille d'un groupe du Royaume-Uni ou de l'UE dont la soci\u00e9t\u00e9 m\u00e8re se porte garante.<\/li>\n<\/ul>\n<p>Ces conditions resteront telles quelles, \u00e0 l'exception toutefois de l'exemption pour les succursales dont les exigences changeront suite au Brexit.<\/p>\n<p>Ces conditions et exigences pour l'exemption d'audit (examen des \u00e9tats financiers) doivent \u00eatre soigneusement examin\u00e9es afin de se conformer aux exigences l\u00e9gales.<\/p>\n<p>Il convient de noter que les associ\u00e9s d'une soci\u00e9t\u00e9 peuvent exercer l'option, en vertu de l'article <a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2006\/46\/section\/476\" >476 de la CA 2006<\/a>La Commission a d\u00e9cid\u00e9 d'exiger que l'entreprise elle-m\u00eame dispose d'un syst\u00e8me d'information sur la sant\u00e9. <em>audit<\/em> lorsqu'ils d\u00e9tiennent au moins 10% de la valeur nominale du capital social (ou au moins 10% en nombre d'associ\u00e9s lorsqu'il n'y a pas de capital social). Il convient alors d'accorder une attention particuli\u00e8re aux statuts de la soci\u00e9t\u00e9 ou \u00e0 d'autres documents de r\u00e9f\u00e9rence, qui peuvent contenir des dispositions sp\u00e9cifiques n\u00e9cessitant un audit.<\/p>\n<p>Tableau 1 : Limites pour les petites entreprises\/groupes<\/p>\n<p>Du 1er octobre 2012 au 31 d\u00e9cembre 2020, lorsqu'une soci\u00e9t\u00e9 \u00e9tait elle-m\u00eame une filiale et que sa soci\u00e9t\u00e9 m\u00e8re \u00e9tait \u00e9tablie, en droit, dans un \u00c9tat du Royaume-Uni ou de l'UE, il \u00e9tait possible d'obtenir une exemption d'audit par le biais d'une garantie de la soci\u00e9t\u00e9 (m\u00e8re) actionnaire, dont les exigences sont d\u00e9crites \u00e0 la section <a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2006\/46\/section \/479A\">479A de la CA 2006<\/a>. Un grand nombre de conditions devaient \u00eatre remplies pour b\u00e9n\u00e9ficier de cette exemption d'audit, notamment l'obligation de pr\u00e9senter les comptes consolid\u00e9s audit\u00e9s de la soci\u00e9t\u00e9 m\u00e8re \u00e0 la Commission europ\u00e9enne. <em>Maison des entreprises<\/em>.<\/p>\n<p>L'av\u00e8nement du Brexit : les changements<\/p>\n<p>Pour les exercices comptables ayant d\u00e9but\u00e9 le jour de la sortie (d\u00e9fini comme 23h le 31 d\u00e9cembre 2020) ou ult\u00e9rieurement, l'exemption relative aux succursales n'est disponible que pour les soci\u00e9t\u00e9s contr\u00f4l\u00e9es (filles) pr\u00e9sentes sur le territoire du Royaume-Uni lorsque la soci\u00e9t\u00e9 m\u00e8re (m\u00e8re) se trouve \u00e9galement sur le territoire du Royaume-Uni. Par cons\u00e9quent, si la soci\u00e9t\u00e9 m\u00e8re est \u00e9tablie dans l'EEE, la succursale \u00e9tablie au Royaume-Uni n'est plus exempt\u00e9e de la proc\u00e9dure d'audit et peut \u00eatre tenue de s'y soumettre.<\/p>\n<p>Petite entreprise<\/p>\n<p>Les entreprises autonomes (non li\u00e9es \u00e0 une autre entit\u00e9 juridique) qui satisfont aux param\u00e8tres relatifs aux petites entreprises en vertu de la loi de 2006 sont g\u00e9n\u00e9ralement exempt\u00e9es de l'audit. Une entreprise est consid\u00e9r\u00e9e comme petite si, pour l'exercice en cours et l'exercice pr\u00e9c\u00e9dent, elle n'a pas rempli les conditions requises et n'a pas satisfait \u00e0 deux des trois crit\u00e8res du tableau 1 (limites nettes). Cela s'applique au premier exercice et il faut deux ans pour modifier la taille de l'entreprise.<\/p>\n<p>Une soci\u00e9t\u00e9 n'a pas droit \u00e0 cette exon\u00e9ration si elle r\u00e9pond \u00e0 la d\u00e9finition des soci\u00e9t\u00e9s exclues de l'exon\u00e9ration, telle qu'elle figure \u00e0 la section <a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2006\/46\/section\/ 478\">478 CA 2006<\/a>. Des exemples clairs concernent les soci\u00e9t\u00e9s par actions, les institutions d'assurance, les banques et les soci\u00e9t\u00e9s qui \u00e9mettent et produisent de la monnaie \u00e9lectronique.<\/p>\n<p>Petits groupes internationaux<\/p>\n<p>Une petite entreprise, membre d'un groupe international, devra \u00e9galement tenir compte de la taille de l'ensemble du groupe et de la question de savoir si au moins une entreprise du groupe<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction The Brexit transition period ended on 31 December 2020, and while most businesses are focused on potential changes in trade tariffs and import and export requirements, it is worth highlighting the subtle changes in exemption from audit for existing subsidiaries\/controlled companies belonging to groups within the European Economic Area (EEA) and the definition of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-4178","post","type-post","status-publish","format-standard","hentry","category-brexit-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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