{"id":3811,"date":"2012-07-27T08:05:54","date_gmt":"2012-07-27T08:05:54","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=3811"},"modified":"2023-08-02T07:23:51","modified_gmt":"2023-08-02T07:23:51","slug":"dependent-activities","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/en\/dependent-activities\/","title":{"rendered":"Partial contribution of assets: absence of the autonomous nature of the activities contributed"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.19.5″ custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.19.5″ _module_preset=”default” background_enable_mask_style=”on” background_mask_style=”wave” background_mask_color=”rgba(0,0,0,0.08)” custom_padding=”||6px|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_circle_counter title=”Estimated reading time (in minutes)” number=”2″ percent_sign=”off” _builder_version=”4.19.5″ _module_preset=”default” title_font=”Amiri||||||||” max_width=”137px” global_colors_info=”{}”][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”row” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/07\/blur-1853262_1280-2.jpg” title_text=”blur-1853262_1280-2″ _builder_version=”4.21.0″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][\/et_pb_image][et_pb_text admin_label=”text” _builder_version=”4.21.0″ text_font=”Amiri||||||||” header_2_font=”Amiri||||||||” header_3_font=”Amiri||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

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When the contributed activity is dependent on other ancillary activities, it does not constitute an independent branch of activity, likely to benefit from the partial asset contribution regime.\u00a0A Company contributed to another company, on the one hand, its activity of manufacturing and marketing of PVC components and, on the other hand, its activity of manufacturing and marketing of rolling shutters.\u00a0It placed this operation under the preferential regime of\u00a0<\/span>partial asset contributions<\/span><\/a>\u00a0.<\/span><\/h2>\n

During an audit of the accounts, the administration questioned the benefit of this regime on the grounds that the activities contributed do not constitute complete branches of activity for the transferring company.\u00a0This analysis is confirmed by the Administrative Court of Appeal of Douai.<\/span><\/p>\n

The court notes that the two activities brought are carried out in a single premises.\u00a0In addition, the deed of contribution stipulates that the activities of the contributor are \u201cgrouped\u201d and that it is impossible to calculate the accounting result specific to each activity.<\/span><\/p>\n

Moreover, these two activities have in common their administrative services but also the technical, development and transport services.<\/span><\/p>\n

Consequently, the two activities are not likely to be operated independently within the contributor.\u00a0The company cannot therefore benefit from the regime of partial contributions of assets.<\/span><\/p>\n

Nice lawyer,\u00a0<\/span>Gr\u00e9gory DAMY<\/span><\/a>\u00a0Company law, partial transfer of assets<\/span><\/p>\n<\/div>\n

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When the contributed activity is dependent on other ancillary activities, it does not constitute an independent branch of activity, likely to benefit from the partial asset contribution regime.\u00a0A Company contributed to another company, on the one hand, its activity of manufacturing and marketing of PVC components and, on the other hand, its activity of manufacturing […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[295],"tags":[],"class_list":["post-3811","post","type-post","status-publish","format-standard","hentry","category-commercial-and-company-law"],"yoast_head":"\nPartial contribution of assets: absence of the autonomous nature of the activities contributed - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"Dependent Activities In conclusion, the case highlights the issue of dependent activities and their eligibility for the partial\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/en\/dependent-activities\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Partial contribution of assets: absence of the autonomous nature of the activities contributed - 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