'*, OH  MDQYLHU  38/71
SRXU OH FRPSWH GX 7UpVRU VHORQ OH UpJLPH GH OD GpFODUDWLRQ GXTXHO UHOqYH OHGLW
pWDEOLVVHPHQW
HV GLV...
/H ELHQ G¶RFFDVLRQ VH GLIIpUHQFLH G¶XQ PDWpULHO GH UpFXSpUDWLRQ SRXU
OHTXHO XQH UHPLVH HQ O¶pWDW Q¶HVW SOXV FRQFHYDEOH HW ...
'*, OH  MDQYLHU  39/71
/H ELHQ G¶RFFDVLRQ VH GLIIpUHQFLH pJDOHPHQW GHV PDWpULHOV XVDJpV TXL
VXELVVHQW QRQ XQH VLPSOH UHPLV...
VRLW XQH WUDQVIRUPDWLRQ TXL HQ PRGLILH OD VWUXFWXUH OHXU GRQQDQW DLQVL
OHV FDUDFWpULVWLTXHV G¶XQ ELHQ QHXI 7HO OH FDV GH O...
Nächste SlideShare
Wird geladen in …5
×

Extrait de la nc n°721 relative à la lf 2013 cession de biens d'occasion

124 Aufrufe

Veröffentlicht am

Extrait de la nc n°721 relative à la lf 2013 cession de biens d'occasion

Veröffentlicht in: Wirtschaft & Finanzen
0 Kommentare
0 Gefällt mir
Statistik
Notizen
  • Als Erste(r) kommentieren

  • Gehören Sie zu den Ersten, denen das gefällt!

Keine Downloads
Aufrufe
Aufrufe insgesamt
124
Auf SlideShare
0
Aus Einbettungen
0
Anzahl an Einbettungen
7
Aktionen
Geteilt
0
Downloads
0
Kommentare
0
Gefällt mir
0
Einbettungen 0
Keine Einbettungen

Keine Notizen für die Folie

Extrait de la nc n°721 relative à la lf 2013 cession de biens d'occasion

  1. 1. '*, OH MDQYLHU 38/71 SRXU OH FRPSWH GX 7UpVRU VHORQ OH UpJLPH GH OD GpFODUDWLRQ GXTXHO UHOqYH OHGLW pWDEOLVVHPHQW HV GLVSRVLWLRQV VRQW DSSOLFDEOHV DX[ UpPXQpUDWLRQV SHUoXHV j FRPSWHU GX HU MDQYLHU 3URURJDWLRQ GH O¶H[RQpUDWLRQ GH OD 79$ j O¶LPSRUWDWLRQ GHV YHDX[ GHVWLQpV j O¶HQJUDLVVHPHQW /¶H[RQpUDWLRQ GH OD 79$ j O¶LPSRUWDWLRQ GHV YHDX[ GHVWLQpV j O¶HQJUDLVVHPHQW TXL DUULYDLW j WHUPH OH GpFHPEUH HVW SURURJpH SDU OD ORL GH ILQDQFHV SRXU O¶DQQpH MXVTX¶ DX GpFHPEUH ([RQpUDWLRQ GH FHUWDLQV ELHQV G¶pTXLSHPHQW LPSRUWpV SDU OHV DGPLQLVWUDWLRQV FKDUJpHV GH OD VpFXULWp SXEOLTXH $ O¶LQVWDU GH O¶$GPLQLVWUDWLRQ GH OD 'pIHQVH 1DWLRQDOH OHV DGPLQLVWUDWLRQV FKDUJpHV GH OD VpFXULWp SXEOLTXH UHOHYDQW GX 0LQLVWqUH GH O¶,QWpULHXU EpQpILFLHQW pJDOHPHQW GH O¶H[RQpUDWLRQ j O¶LPSRUWDWLRQ GHV HQJLQV pTXLSHPHQWV HW PDWpULHOV PLOLWDLUHV DUPHV PXQLWLRQV DLQVL TXH OHXUV SDUWLHV HW DFFHVVRLUHV HWWH H[RQpUDWLRQ GH OD 79$ j O¶LPSRUWDWLRQ V¶DSSOLTXH DX[ RSpUDWLRQV G¶LPSRUWDWLRQ HIIHFWXpHV j FRPSWHU GX HU MDQYLHU 7D[DWLRQ GHV RSpUDWLRQV GH YHQWH HW GH OLYUDLVRQ GHV ELHQV G¶RFFDVLRQ /D /) SRXU O¶DQQpH D LQVWLWXp XQ UpJLPH SDUWLFXOLHU GH WD[DWLRQ GHV ELHQV G¶RFFDVLRQ SDU OD PRGLILFDWLRQ GHV DUWLFOHV HW ,, HW O¶LQVHUWLRQ G¶XQ QRXYHO DUWLFOH ELV DX QLYHDX GX *, UpJLVVDQW FH UpJLPH VSpFLILTXH DX[ ELHQV G¶RFFDVLRQ $ 'pILQLWLRQV D %LHQV G¶RFFDVLRQ /H ELHQ G¶RFFDVLRQ HVW XQ ELHQ PHXEOH FRUSRUHO TXL VRUWL GH VRQ FFOH GH SURGXFWLRQ VXLWH j XQH YHQWH RX j XQH OLYUDLVRQ j VRLPrPH D IDLW O¶REMHW G¶XQH XWLOLVDWLRQ PDLV HVW HQFRUH SURSUH j rWUH UpHPSORp HQ O¶pWDW RX DSUqV UpSDUDWLRQ pYHQWXHOOH (Q HIIHW OH ELHQ G¶RFFDVLRQ SHXW rWUH XQ ELHQ DFKHWp j O¶pWDW QHXI DXSUqV G¶XQ IRXUQLVVHXU HW DDQW IDLW O¶REMHW G¶XQH XWLOLVDWLRQ RX XQ ELHQ IDEULTXp SDU O¶HQWUHSULVH SRXU HOOHPrPH HW DDQW VHUYL GDQV O¶H[SORLWDWLRQ OLYUDLVRQ j VRLPrPH
  2. 2. /H ELHQ G¶RFFDVLRQ VH GLIIpUHQFLH G¶XQ PDWpULHO GH UpFXSpUDWLRQ SRXU OHTXHO XQH UHPLVH HQ O¶pWDW Q¶HVW SOXV FRQFHYDEOH HW TXL HVW GHVWLQp j OD FDVVH RX j OD IHUUDLOOH 6D YDOHXU pWDQW OH SOXV VRXYHQW OLPLWpH j OD PDWLqUH SUHPLqUH TX¶LO UHSUpVHQWH
  3. 3. '*, OH MDQYLHU 39/71 /H ELHQ G¶RFFDVLRQ VH GLIIpUHQFLH pJDOHPHQW GHV PDWpULHOV XVDJpV TXL VXELVVHQW QRQ XQH VLPSOH UHPLVH HQ O¶pWDW GHVWLQp j SHUPHWWUH OHXU IRQFWLRQQHPHQW PDLV VXELVVHQW VRLW XQH YpULWDEOH UpQRYDWLRQ TXL OHV UDSSURFKH GHV ELHQV QHXIV /D UpQRYDWLRQ pWDQW XQH RSpUDWLRQ GDQV ODTXHOOH OD YDOHXU GHV pOpPHQWV QRXYHDX[ TX¶LOV VRLHQW QHXIV RX XVDJpV H[FpGHQW FHOOH GHV pOpPHQWV DQFLHQV DXJPHQWpH GX FR€W GH O¶RSpUDWLRQ PDLQG¶°XYUH FKDUJHV VRFLDOHV IUDLV GH IDEULFDWLRQ UDWWDFKDEOHV j O¶RSpUDWLRQ HWF
  4. 4. VRLW XQH WUDQVIRUPDWLRQ TXL HQ PRGLILH OD VWUXFWXUH OHXU GRQQDQW DLQVL OHV FDUDFWpULVWLTXHV G¶XQ ELHQ QHXI 7HO OH FDV GH O¶LQFRUSRUDWLRQ G¶XQH SHOOH PpFDQLTXH j XQ FKkVVLV GH FDPLRQ /HV RSpUDWLRQV GH WUDQVIRUPDWLRQ HW GH UpQRYDWLRQ VRQW DVVLPLOpHV j GHV RSpUDWLRQV GH IDEULFDWLRQ HOOHV IRQW SHUGUH DX ELHQ TXL HQ IDLW O¶REMHW VD TXDOLILFDWLRQ GH ELHQ G¶RFFDVLRQ /HV UpSDUDWLRQV pYHQWXHOOHV DSSRUWpHV DX ELHQ G¶RFFDVLRQ QH GRLYHQW SDV DYRLU SRXU ILQDOLWp GH PRGLILHU O¶XVDJH LQLWLDO GX ELHQ 'H PrPH FHV UpSDUDWLRQV QH GRLYHQW SDV HQJHQGUHU GHV IUDLV GRQW OD YDOHXU VHUDLW VXSpULHXUH j FHOOH GX ELHQ G¶RFFDVLRQ ,O HVW SUpFLVp TX¶XQ ELHQ HQ VWRFN DEvPp SDU OD PDXYDLVH FRQVHUYDWLRQ RX VLPSOHPHQW GpPRGp HVW FRQVLGpUp ORUV GH OD YHQWH FRPPH XQ ELHQ QHXI E $VVXMHWWL UHYHQGHXU QpJRFLDQW HQ ELHQV G¶RFFDVLRQ
  5. 5. / DVVXMHWWLUHYHQGHXU HVW XQ QpJRFLDQW GRQW OH FKLIIUH G¶DIIDLUHV DQQXHO WRWDO HVW pJDO RX VXSpULHXU j GHX[ PLOOLRQV
  6. 6. GH '+ TXL GDQV OH FDGUH GH VRQ DFWLYLWp pFRQRPLTXH DFTXLHUW RX DIIHFWH DX VWRFN GH VRQ HQWUHSULVH GHV ELHQV G RFFDVLRQ HQ YXH GH OHV UHYHQGUH F$VVXMHWWL XWLOLVDWHXU /¶DVVXMHWWL XWLOLVDWHXU HVW OD SHUVRQQH TXL XWLOLVH XQ ELHQ PRELOLHU G¶LQYHVWLVVHPHQW SRXU OHV EHVRLQV GH VRQ H[SORLWDWLRQ F HVWjGLUH SRXU OHV EHVRLQV GH O H[HUFLFH GH VHV DFWLYLWpV pFRQRPLTXHV WHOV TXH OH PDWpULHO HW RXWLOODJH OH PDWpULHO GH WUDQVSRUW OH PDWpULHO GH EXUHDX HWF % 9HQWHV UpDOLVpHV SDU OHV DVVXMHWWLV XWLOLVDWHXUV D 2SpUDWLRQV LPSRVDEOHV /¶LPSRVLWLRQ FRQFHUQH OHV RSpUDWLRQV GH YHQWH GH ELHQV IDLWHV SDU OHV SHUVRQQHV TXL OHV RQW XWLOLVpV SRXU OHV EHVRLQV GH OHXUV H[SORLWDWLRQV F HVWjGLUH OHV ELHQV PRELOLHUV G¶LQYHVWLVVHPHQW TX¶XQ DVVXMHWWL XWLOLVH SRXU OHV EHVRLQV GH VRQ H[SORLWDWLRQ /D WD[DWLRQ GRLW rWUH DSSOLTXpH DX[ FHVVLRQV GH WRXV OHV ELHQV PRELOLHUV G¶LQYHVWLVVHPHQW TXL RQW RXYHUW GURLW j XQH GpGXFWLRQ WRWDOH RX SDUWLHOOH GH OD WD[H DDQW JUHYp OHXU DFKDW $LQVL OH FULWqUH GH WD[DWLRQ GH OD FHVVLRQ G¶XQ ELHQ G¶RFFDVLRQ UpVLGH GDQV OH VHXO IDLW TXH FH ELHQ DLW RXYHUW GURLW j GpGXFWLRQ GH WRXW RX SDUWLH GX
  7. 7. '*, OH MDQYLHU 40/71 PRQWDQW GH OD 79$ DYDQW VD FHVVLRQ TXH FH GURLW DLW pWp HIIHFWLYHPHQW H[HUFp RX QRQ /D WD[DWLRQ FRQFHUQH HQ SULQFLSH WRXWHV OHV FHVVLRQV j WLWUH RQpUHX[ GH FHV ELHQV TXHOV TXH VRLHQW O¶DFTXpUHXU HW OH GpODL GH FRQVHUYDWLRQ pFRXOp HQWUH OD GDWH G¶DFTXLVLWLRQ HW OD GDWH GH FHVVLRQ /D WD[DWLRQ SRUWH pJDOHPHQW VXU OHV FHVVLRQV GH ELHQV PRELOLHUV G¶LQYHVWLVVHPHQW IDLWHV SDU GHV SHUVRQQHV H[HUoDQW XQH DFWLYLWp SDVVLEOH GH OD 79$ HW TXL RQW EpQpILFLp GH O¶H[RQpUDWLRQ DYHF GURLW j GpGXFWLRQ HQ YHUWX GHV GLVSRVLWLRQV GH O¶DUWLFOH GX *, j O¶H[FOXVLRQ GHV SHUVRQQHV H[HUoDQW GHV DFWLYLWpV KRUV FKDPS G¶DSSOLFDWLRQ GH OD 79$ WHOV TXH O¶HQVHLJQHPHQW SULYp HW OD IRUPDWLRQ SURIHVVLRQQHOOH O¶DJULFXOWXUH HW OD SrFKH PDULWLPH GRQW OHV FHVVLRQV GH ELHQV G¶RFFDVLRQ QH VRQW SDV SDVVLEOHV GH OD 79$ E 2SpUDWLRQV KRUV FKDPS 6RQW H[FOXHV GX FKDPS G¶DSSOLFDWLRQ GH OD 79$ OHV FHVVLRQV GH ELHQV PRELOLHUV G¶LQYHVWLVVHPHQW Q¶DDQW SDV RXYHUW GURLW j GpGXFWLRQ HQ UDLVRQ VRLW GH OHXU H[FOXVLRQ GX GURLW j GpGXFWLRQ SUpYX j O¶DUWLFOH GX *, VRLW GH OHXU DIIHFWDWLRQ j XQH DFWLYLWp H[RQpUpH VDQV GURLW j GpGXFWLRQ HQ YHUWX GH O¶DUWLFOH GX *, RX VLWXpH KRUV FKDPS G¶DSSOLFDWLRQ GH OD WD[H F %DVH G¶LPSRVLWLRQ /D EDVH G¶LPSRVLWLRQ HVW FRQVWLWXpH SDU OH SUL[ GH YHQWH GX ELHQ G¶RFFDVLRQ FpGp G 'pGXFWLRQ FRPSOpPHQWDLUH /¶XWLOLVDWHXU DVVXMHWWL SHXW VRXPHWWUH YRORQWDLUHPHQW j OD 79$ OD FHVVLRQ G¶XQ ELHQ H[FOX GX GURLW j GpGXFWLRQ RX DIIHFWp j XQH DFWLYLWp H[RQpUpH VDQV GURLW j GpGXFWLRQ HW GRQW OD GXUpH GH FRQVHUYDWLRQ HVW LQIpULHXUH j FLQT
  8. 8. DQV 'DQV FH FDV LO SHXW EpQpILFLHU G¶XQH GpGXFWLRQ GLWH FRPSOpPHQWDLUH pJDOH DX PRQWDQW GH OD 79$ JUHYDQW O¶DFKDW j O¶pWDW QHXI GXGLW ELHQ GLPLQXpH G¶XQH IUDFWLRQ G¶XQ FLQTXLqPH SDU DQQpH GH QRQ FRQVHUYDWLRQ HWWH SRVVLELOLWp HVW RIIHUWH j O¶XWLOLVDWHXU DVVXMHWWL ORUVTXH OD IDFWXUDWLRQ GH OD 79$ HVW H[LJpH SDU XQ DFTXpUHXU GH ELHQV G¶RFFDVLRQ VRXPLV DX GURLW FRPPXQ RX XQ H[SRUWDWHXU EpQpILFLDQW GX GURLW DX UHPERXUVHPHQW HWWH SRVVLELOLWp WURXYH VRQ IRQGHPHQW GDQV O¶DUWLFOH ,, GX *, TXL SUpYRLW TXH WRXWH WD[H IDFWXUpH HVW XQH WD[H GXH H 5pJXODULVDWLRQ SRXU GpIDXW GH FRQVHUYDWLRQ /D /) SRXU O¶DQQpH D LQWURGXLW XQ qPH SDUDJUDSKH DX QLYHDX GH O¶DUWLFOH ,, GX *, YLVDQW OD WD[DWLRQ GHV FHVVLRQV GHV ELHQV PRELOLHUV G¶LQYHVWLVVHPHQW TXL RQW pWp XWLOLVpV SDU OHV DVVXMHWWLV GDQV O¶H[HUFLFH GH OHXU DFWLYLWp
  9. 9. '*, OH MDQYLHU 41/71 HWWH PHVXUH GH WD[DWLRQ FRQFHUQH OHV ELHQV QHXIV DFTXLV j FRPSWHU GX HU MDQYLHU FRQIRUPpPHQW DX[ GLVSRVLWLRQV GX ,9 ƒ GH O¶DUWLFOH GH OD /) SUpFLWpH (Q UHYDQFKH OHV ELHQV DFTXLV DYDQW OH HU MDQYLHU QH VRQW SDV VRXPLV j OD 79$ PDLV GHPHXUHQW VRXPLV j OD UpJXODULVDWLRQ DQQXHOOH HQ FDV GH FHVVLRQ GDQV OH GpODL GH FRQVHUYDWLRQ GH DQV ,O HVW SUpFLVp TXH OHV VRFLpWpV GH OHDVLQJ HW OHV VRFLpWpV GH ORFDWLRQ GH YRLWXUH GH FRXUWH RX ORQJXH GXUpH TXL FqGHQW DYDQW O¶H[SLUDWLRQ GH OD GXUpH GH DQV G¶XWLOLVDWLRQ GHV YRLWXUHV DFTXLVHV DYDQW OH HU -DQYLHU GRLYHQW UHVSHFWHU OD UpJXODULVDWLRQ ILVFDOH SUpYXH j O¶DUWLFOH ,, ƒ
  10. 10. GX *, (Q FH TXL FRQFHUQH O¶DSSRUW GH ELHQV PRELOLHUV G¶LQYHVWLVVHPHQW GDQV OH FDGUH GH OD IXVLRQ RX GH OD VFLVVLRQ OD UpJXODULVDWLRQ SUpYXH j O¶DUWLFOH ,, ƒ
  11. 11. GX *, HVW REOLJDWRLUH SRXU OHV ELHQV DFTXLV DYDQW OH HU MDQYLHU ([HPSOHV %LHQV DFTXLV SDU XQ DVVXMHWWL XWLOLVDWHXU DYDQW OH HU MDQYLHU 6RLW XQH HQWUHSULVH TXL SURFqGH j OD FHVVLRQ OH MDQYLHU G¶XQ PDWpULHO GH WUDQVSRUW RXYUDQW GURLW j GpGXFWLRQ DFTXLV OH HU PDL /H SUL[ G¶DFKDW GH FH PDWpULHO HVW GH '+ 77 (Q DSSOLFDWLRQ GHV GLVSRVLWLRQV GX ,9 ƒ GH O¶DUWLFOH GH OD /) FHWWH HQWUHSULVH HVW VRXPLVH j OD UpJXODULVDWLRQ ILVFDOH SUpYXH j O¶DUWLFOH ,, ƒ
  12. 12. GX *, GqV ORUV TXH OD FHVVLRQ FRQFHUQH XQ ELHQ DFTXLV DYDQW OH HU MDQYLHU $LQVL ODGLWH HQWUHSULVH HVW WHQXH GH UHYHUVHU DX 7UpVRU XQH VRPPH pJDOH DX PRQWDQW GH OD GpGXFWLRQ LQLWLDOHPHQW RSpUpH DX WLWUH GXGLW ELHQ GLPLQXpH G XQ FLQTXLqPH SDU DQQpH RX IUDFWLRQ G DQQpH pFRXOpH GHSXLV OD GDWH G DFTXLVLWLRQ GH FH ELHQ /D VRPPH j UHYHUVHU HVW GpWHUPLQpH FRPPH VXLW - 0RQWDQW KRUV WD[H ««««««««««««««««« '+ - 7D[H FRUUHVSRQGDQWH ; «««««««««««««« '+ - 6RPPH j UHYHUVHU ; «««««««««««««««««« '+ %LHQV DFTXLV DSUqV OH HU MDQYLHU 6RLW XQH HQWUHSULVH GH WUDYDX[ DGMXGLFDWDLUH G¶XQ PDUFKp UHODWLI j OD UpDOLVDWLRQ G¶XQ EDUUDJH DDQW DFTXLV FDPLRQV OH MDQYLHU RPSWH WHQX GH OD VRXVWUDLWDQFH G¶XQH JUDQGH SDUWLH GHV WUDYDX[ OHV GLULJHDQWV GH FHWWH HQWUHSULVH RQW GpFLGp GH YHQGUH FDPLRQV DSUqV XQH SpULRGH G¶XWLOLVDWLRQ GH PRLV $ FHW HIIHW OD FHVVLRQ GH FHV FDPLRQV G¶RFFDVLRQ HVW SDVVLEOH GH OD 79$ VXU OHXU SUL[ GH YHQWH GDQV OD PHVXUH R OHVGLWV ELHQV RQW pWp DFTXLV DSUqV OH HU MDQYLHU

×