{"id":4115,"date":"2013-11-23T00:23:23","date_gmt":"2013-11-22T22:23:23","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=4115"},"modified":"2013-12-02T09:30:01","modified_gmt":"2013-12-02T07:30:01","slug":"levaluation-des-entreprises-et-des-titres-de-societes-un-guide-de-la-dgi","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=4115","title":{"rendered":"L\u2019\u00e9valuation des entreprises et des titres de soci\u00e9t\u00e9s : un guide de la DGI"},"content":{"rendered":"<p style=\"text-align: justify;\">La Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) a publi\u00e9 un <a title=\"Guide &quot;L'\u00e9valuation des entreprises et des titres de soci\u00e9t\u00e9s&quot;\" href=\"http:\/\/www.auditsi.eu\/?wpfb_dl=166\">guide intitul\u00e9 \u00ab L\u2019\u00e9valuation des entreprises et des titres de soci\u00e9t\u00e9s \u00bb<\/a>. Ce guide pr\u00e9sente les m\u00e9thodes de valorisation que la DGI retient pour contr\u00f4ler la valorisation retenue lors de cessions de fonds de commerce ou de titres de soci\u00e9t\u00e9s. Ce document se pr\u00e9sente donc comme un document de communication entre l\u2019administration et le contribuable.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/11\/Guide-DGI-Evaluation-Entreprises.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4119\" alt=\"Guide de la DGI : Evaluation des Entreprises et des Titres de Soci\u00e9t\u00e9s\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/11\/Guide-DGI-Evaluation-Entreprises.png\" width=\"459\" height=\"640\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/11\/Guide-DGI-Evaluation-Entreprises.png 459w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/11\/Guide-DGI-Evaluation-Entreprises-215x300.png 215w\" sizes=\"auto, (max-width: 459px) 100vw, 459px\" \/><\/a>La lecture de ce guide est int\u00e9ressante \u00e0 plus d\u2019un titre. En effet, les principales m\u00e9thodes de valorisation (valeur math\u00e9matique corrig\u00e9e ou patrimoniale, valeur de rentabilit\u00e9, valeur de rendement&#8230;) sont rappel\u00e9es. Le contexte dans lequel chaque m\u00e9thode est applicable est rappel\u00e9. La jurisprudence de la Cour de Cassation et du Conseil d\u2019Etat est syst\u00e9matiquement mentionn\u00e9e.<\/p>\n<p style=\"text-align: justify;\">L\u2019\u00e9valuation d\u2019une entreprise ne repose pas seulement sur l\u2019addition de la valeur de chaque \u00e9l\u00e9ment composant son patrimoine, pas plus que sur la moyenne des capitaux propres relev\u00e9s sur les trois derni\u00e8res liasses fiscales. La d\u00e9marche est beaucoup plus complexe qu\u2019il n\u2019y para\u00eet. Le contexte dans l\u2019entreprise est important (concurrence, maturit\u00e9 du march\u00e9\u2026), de m\u00eame que ses caract\u00e9ristiques intrins\u00e8ques (rentabilit\u00e9, comp\u00e9tence du personnel, pyramide des \u00e2ges\u2026), ses perspectives d&#8217;avenir&#8230; Le cas particulier mais fr\u00e9quent du d\u00e9membrement de propri\u00e9t\u00e9 est \u00e9galement \u00e9voqu\u00e9.<\/p>\n<p style=\"text-align: justify;\">Pour r\u00e9sumer, ce guide mis gracieusement \u00e0 disposition du contribuable est un document \u00e0 consulter par le professionnel qui a \u00e0 \u00e9valuer une entreprise ou \u00e0 contr\u00f4ler une \u00e9valuation en vue d&#8217;en valider la conformit\u00e9 avec les r\u00e8gles pr\u00e9conis\u00e9es par l&#8217;administration fiscale.<\/p>\n<p>Plus d&#8217;infos et t\u00e9l\u00e9chargements : <a title=\"Site de l'administration fiscale\" href=\"http:\/\/www.impots.gouv.fr\" target=\"_blank\">site de l&#8217;administration fiscale<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"L%E2%80%99%C3%A9valuation%20des%20entreprises%20et%20des%20titres%20de%20soci%C3%A9t%C3%A9s%20%3A%20un%20guide%20de%20la%20DGI\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>La Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) a publi\u00e9 un guide intitul\u00e9 \u00ab L\u2019\u00e9valuation des entreprises et des titres de soci\u00e9t\u00e9s \u00bb. Ce guide pr\u00e9sente les m\u00e9thodes de valorisation que la DGI retient pour contr\u00f4ler la valorisation retenue lors de cessions de fonds de commerce ou de titres de soci\u00e9t\u00e9s. Ce document se pr\u00e9sente donc comme &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=4115\" class=\"more-link\">Continue reading &lsquo;L\u2019\u00e9valuation des entreprises et des titres de soci\u00e9t\u00e9s : un guide de la DGI&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"L%E2%80%99%C3%A9valuation%20des%20entreprises%20et%20des%20titres%20de%20soci%C3%A9t%C3%A9s%20%3A%20un%20guide%20de%20la%20DGI\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[7,1226,29],"tags":[1116,1232,1241,1227,1228,1229,1230,1234,1233,1096,1235,1231],"class_list":["post-4115","post","type-post","status-publish","format-standard","hentry","category-breves","category-cycle-immobilisations","category-livres-ouvrages","tag-administration-fiscale","tag-contribuable","tag-demembrement-de-propriete","tag-dgi","tag-direction-generale-des-impots","tag-evaluation-dentreprise","tag-fonds-de-commerce","tag-jurisprudence","tag-methodes-de-valorisation","tag-patrimoine","tag-prix","tag-titres-de-societes"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4115","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4115"}],"version-history":[{"count":17,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4115\/revisions"}],"predecessor-version":[{"id":4175,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4115\/revisions\/4175"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}