{"id":27030,"date":"2017-11-28T23:00:00","date_gmt":"2017-11-28T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/indemnite-de-deplacement-imposable-a-hauteur-de-50-si-celle-ci-est-fixe\/"},"modified":"2026-02-16T16:28:20","modified_gmt":"2026-02-16T15:28:20","slug":"indemnite-de-deplacement-imposable-a-hauteur-de-50-si-celle-ci-est-fixe","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/indemnite-de-deplacement-imposable-a-hauteur-de-50-si-celle-ci-est-fixe\/","title":{"rendered":"Indemnit\u00e9 de d\u00e9placement, imposable \u00e0 hauteur de 50% si celle-ci est fixe"},"content":{"rendered":"\n<p style=\"text-align: justify;\">La Cour de Cassation, par son <strong>arr\u00eat n\u00b0\u00a027093<\/strong> du 15 novembre 2017 rendu par les Chambres r\u00e9unies, s\u2019est prononc\u00e9e sur l\u2019<strong>indemnit\u00e9 de d\u00e9placement<\/strong> et sur ses <strong>r\u00e9gimes d\u2019imposition et de cotisations.<\/strong> La Haute Cour, en revenant sur sa position pr\u00e9c\u00e9dente, consacr\u00e9e par l\u2019arr\u00eat n\u00b0 396\/2012, a affirm\u00e9 que \u00ab\u00a0l<em>es indemnit\u00e9s de d\u00e9placement habituel, accord\u00e9es aux salari\u00e9s qui sont contractuellement tenus d\u2019exercer leur activit\u00e9 dans des lieux toujours variables et diff\u00e9rents, peuvent b\u00e9n\u00e9ficier du r\u00e9gime privil\u00e9gi\u00e9 pr\u00e9vu par l<\/em>\u2019<em>article\u00a051, 6e alin\u00e9a du TUIR et des r\u00e9gimes d\u2019imposition et de cotisation y aff\u00e9rents <strong>\u00e0 hauteur de 50\u00a0% de leur montant, si ces indemnit\u00e9s sont fixes, ind\u00e9pendamment de la continuit\u00e9 du versement<\/strong><\/em>\u00a0\u00bb. Ceci pourvu que, conform\u00e9ment aux dispositions de l\u2019art. 7 quinquies du D\u00e9cret-loi 193\/2016 (r\u00e8gle d\u2019interpr\u00e9tation authentique du 6e alin\u00e9a de l\u2019art. 51 du TUI) trois crit\u00e8res soient r\u00e9unis\u00a0: (i) le crit\u00e8re de forme\u00a0: le <strong>lieu de travail ne doit pas figurer<\/strong> sur le contrat de travail\u00a0; (ii) le crit\u00e8re de fond\u00a0: le l\u2019activit\u00e9 professionnelle doit pr\u00e9voir la <strong>mobilit\u00e9 permanente du salari\u00e9<\/strong>\u00a0; (iii) le crit\u00e8re de la r\u00e9tribution\u00a0: le versement d\u2019une <strong>indemnit\u00e9 \u00ab\u00a0fixe\u00a0\u00bb<\/strong>, attribu\u00e9e sans distinguer si le salari\u00e9 a effectivement effectu\u00e9 un d\u00e9placement. Si les trois crit\u00e8res ne sont pas r\u00e9unis, le r\u00e9gime fiscal et celui de cotisation de l\u2019indemnit\u00e9 de d\u00e9placement sont soumis aux dispositions du 5e alin\u00e9a de l\u2019article\u00a051 du TUIR, m\u00eame si le d\u00e9placement est effectu\u00e9 avec continuit\u00e9. Les Chambres r\u00e9unies, par leur d\u00e9cision, ont resserr\u00e9 le champ d\u2019application des avantages pr\u00e9vus par le l\u00e9gislateur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Cour de Cassation, par son arr\u00eat n\u00b0\u00a027093 du 15 novembre 2017 rendu par les Chambres r\u00e9unies, s\u2019est prononc\u00e9e sur l\u2019indemnit\u00e9 de d\u00e9placement et sur ses r\u00e9gimes d\u2019imposition et de cotisations. La Haute Cour, en revenant sur sa position pr\u00e9c\u00e9dente, consacr\u00e9e par l\u2019arr\u00eat n\u00b0 396\/2012, a affirm\u00e9 que \u00ab\u00a0les indemnit\u00e9s de d\u00e9placement habituel, accord\u00e9es aux [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-27030","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Indemnit\u00e9 de d\u00e9placement, imposable \u00e0 hauteur de 50% si celle-ci est fixe - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27030\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indemnit\u00e9 de d\u00e9placement, imposable \u00e0 hauteur de 50% si celle-ci est fixe - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"La Cour de Cassation, par son arr\u00eat n\u00b0\u00a027093 du 15 novembre 2017 rendu par les Chambres r\u00e9unies, s\u2019est prononc\u00e9e sur l\u2019indemnit\u00e9 de d\u00e9placement et sur ses r\u00e9gimes d\u2019imposition et de cotisations. La Haute Cour, en revenant sur sa position pr\u00e9c\u00e9dente, consacr\u00e9e par l\u2019arr\u00eat n\u00b0 396\/2012, a affirm\u00e9 que \u00ab\u00a0les indemnit\u00e9s de d\u00e9placement habituel, accord\u00e9es aux [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/indemnite-de-deplacement-imposable-a-hauteur-de-50-si-celle-ci-est-fixe\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2017-11-28T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-16T15:28:20+00:00\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/giurisprudenza\\\/indemnite-de-deplacement-imposable-a-hauteur-de-50-si-celle-ci-est-fixe\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/giurisprudenza\\\/indemnite-de-deplacement-imposable-a-hauteur-de-50-si-celle-ci-est-fixe\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"Indemnit\u00e9 de d\u00e9placement, imposable \u00e0 hauteur de 50% si celle-ci est fixe\",\"datePublished\":\"2017-11-28T22:00:00+00:00\",\"dateModified\":\"2026-02-16T15:28:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/giurisprudenza\\\/indemnite-de-deplacement-imposable-a-hauteur-de-50-si-celle-ci-est-fixe\\\/\"},\"wordCount\":314,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"articleSection\":[\"Insights\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/giurisprudenza\\\/indemnite-de-deplacement-imposable-a-hauteur-de-50-si-celle-ci-est-fixe\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/giurisprudenza\\\/indemnite-de-deplacement-imposable-a-hauteur-de-50-si-celle-ci-est-fixe\\\/\",\"name\":\"Indemnit\u00e9 de d\u00e9placement, imposable \u00e0 hauteur de 50% si celle-ci est fixe - De Luca &amp; 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