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Une taxe d’apprentissage pour les parcs zoologiques ?

Une taxe d’apprentissage pour les parcs zoologiques ?

Une taxe d’apprentissage pour les parcs zoologiques ? 150 150 Gescompo

Une société soumise à l’impôt sur les sociétés exploite un parc zoologique et demande à bénéficier d’une exonération de taxe d’apprentissage au vu du caractère agricole de son activité. Ce que l’administration lui refuse purement et simplement : pourquoi ?


Parc zoologique et taxe d’apprentissage : tout dépend du régime fiscal !

Une société, soumise à l’impôt sur les sociétés (IS), qui exploite un parc zoologique regroupant plus de 3 500 animaux sur 300 hectares, demande à bénéficier de l’exonération de taxe d’apprentissage réservée aux activités de nature agricole.

Ce que lui refuse l’administration, qui lui rappelle que les sociétés soumises à l’IS sont, par principe, soumises à la taxe d’apprentissage, quelle que soit la nature de leur activité.

Ce que confirme le juge, qui refuse à la société le bénéfice de l’exonération d’impôt et confirme le redressement fiscal.

Source : Arrêt du Conseil d’Etat du 5 février 2020, n°416307

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