La location-gérance, mode d’exploitation du fonds de commerce ou instrument d’optimisation fiscale ?

Abstract

The present contribution is the result of research into the legal and fiscal arsenal in reference to the French and Moroccan law. The author wondered whether it considers only companies taken apart or could consider the groups likewise. While the legislator makes the tax options, as it does in the French case, he encourages groups to act in the interest of the group as fiscal integration; fiscal optimisation is done more or less in transparency. The result will be reversed when the group of companies has neither legal personality nor processes and arrangements to allow tax savings, the lease under management is a case in point. Ceases within the same group can certainly achieve tax savings, sometimes minimizing the amount of payments, sometimes increasing them. The tax administration and the judge does certainly the qualification of the acts the opportunty of the management act, the corporate interests of companies and groups does not take precedence over the rights of the public treasury.

Keywords

• fiscal optimization
• tax administration
• lease management
• fiscal integration
• group of companies
• tax evasion
• management act