{"id":2348,"date":"2022-05-03T05:53:00","date_gmt":"2022-05-03T03:53:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/achat-ou-creation-de-marque-une-distinction-importante\/"},"modified":"2022-05-03T05:53:00","modified_gmt":"2022-05-03T03:53:00","slug":"achat-ou-creation-de-marque-une-distinction-importante","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/achat-ou-creation-de-marque-une-distinction-importante\/","title":{"rendered":"Achat ou cr\u00e9ation de marque : une distinction importante\u2026"},"content":{"rendered":"<div>\n<h2> Marques acquises, marques cr\u00e9\u00e9es : rien ne change !<\/h2>\n<p>Sur le plan comptable, les marques qu\u2019une entreprise ach\u00e8te aupr\u00e8s d\u2019un tiers constituent un \u00e9l\u00e9ment de l\u2019actif incorporel immobilis\u00e9. A l\u2019inverse, les marques cr\u00e9\u00e9es en interne ne peuvent pas \u00eatre inscrites \u00e0 l\u2019actif du bilan.<\/p>\n<p>Une distinction importante qui trouve sa traduction sur le plan fiscal puisque les d\u00e9penses li\u00e9es \u00e0 la cr\u00e9ation d\u2019une marque en interne (frais de recherche, frais de d\u00e9p\u00f4t de marque, etc.) ne peuvent pas \u00eatre immobilis\u00e9es et doivent \u00eatre d\u00e9duites imm\u00e9diatement en charges.<\/p>\n<p>Interrog\u00e9 sur la possibilit\u00e9 de mettre fin \u00e0 cette distinction, le gouvernement r\u00e9pond par la n\u00e9gative.<\/p>\n<p>Source : R\u00e9ponse minist\u00e9rielle Grau du 26 avril 2022, Assembl\u00e9e nationale, n\u00b035044<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/achat-ou-creation-de-marque-une-distinction-importante\" target=\"_blank\" rel=\"noopener\">Achat ou cr\u00e9ation de marque : une distinction importante\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Actuellement, il existe une distinction entre le traitement fiscal des marques acquises et des marques cr\u00e9\u00e9es. Une distinction vou\u00e9e \u00e0 dispara\u00eetre ?<\/p>\n","protected":false},"featured_media":2349,"template":"","weblex-importer-activity":[],"weblex-importer-category":[62,66],"weblex-importer-tag":[61],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/2348"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media\/2349"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=2348"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=2348"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=2348"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=2348"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=2348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}