{"id":27814,"date":"2017-01-01T23:00:00","date_gmt":"2017-01-01T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/linterpretation-authentique-de-la-definition-de-travailleur-en-deplacement-fournie-par-le-decret-fiscal\/"},"modified":"2026-02-16T16:31:10","modified_gmt":"2026-02-16T15:31:10","slug":"linterpretation-authentique-de-la-definition-de-travailleur-en-deplacement-fournie-par-le-decret-fiscal","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/insights\/normativa\/linterpretation-authentique-de-la-definition-de-travailleur-en-deplacement-fournie-par-le-decret-fiscal\/","title":{"rendered":"L\u2019interpr\u00e9tation authentique de la d\u00e9finition de travailleur en d\u00e9placement fournie par le d\u00e9cret fiscal"},"content":{"rendered":"\n<p><strong>L\u2019art. 7-quinquies<\/strong> de la loi de conversion du d\u00e9cret du n\u00b0225 du 1er d\u00e9cembre 2016 \u00e9manant des \u00ab Dispositions urgentes en mati\u00e8re fiscale et pour le financement de n\u00e9cessit\u00e9s incontournables \u00bb, publi\u00e9e au Journal Officiel n\u00b0 282\/2016, donne une <strong>interpr\u00e9tation authentique<\/strong> de la d\u00e9finition de revenu du travail en d\u00e9placement et de travailleur en d\u00e9placement. Le 6e alin\u00e9a de l\u2019art. 51 du TUIR (texte unique sur les imp\u00f4ts sur le revenu) doit notamment \u00eatre interpr\u00e9t\u00e9 de la mani\u00e8re suivante: les <strong>travailleurs en d\u00e9placement<\/strong> sont ceux pour lesquels subsistent simultan\u00e9ment les conditions suivantes : (a) <strong>le fait que le lieu de travail<\/strong> n\u2019est pas mentionn\u00e9 dans la lettre d\u2019embauche ; b) l\u2019exercice d\u2019une activit\u00e9 professionnelle qui requiert une <strong>mobilit\u00e9 continuelle<\/strong> du salari\u00e9 ; c) le <strong>versement<\/strong> au salari\u00e9, en fonction de l\u2019exercice de l&rsquo;activit\u00e9 professionnelle dans des lieux toujours variables et diff\u00e9rents, d\u2019une <strong>indemnit\u00e9 ou majoration de r\u00e9mun\u00e9ration de fa\u00e7on fixe<\/strong>, attribu\u00e9es sans distinguer si le salari\u00e9 s\u2019est effectivement d\u00e9plac\u00e9 et o\u00f9 le d\u00e9placement a eu lieu. La norme pr\u00e9cise ensuite que la disposition examin\u00e9e n\u2019est pas applicable aux travailleurs pour lesquels les conditions susmentionn\u00e9es ne sont pas r\u00e9unies simultan\u00e9ment ; ceux-ci b\u00e9n\u00e9ficient du traitement pr\u00e9vu pour les indemnit\u00e9s de d\u00e9placement pr\u00e9cis\u00e9es au 5\u00e8me alin\u00e9a de ce m\u00eame article 51. L&rsquo;art. 7 &#8211; quinquies a donc r\u00e9solu une controverse qui avait progressivement vu le jour dans la pratique et dans la jurisprudence quant \u00e0 la qualification correcte du travailleur en d\u00e9placement. \u00c9tant une norme d&rsquo;interpr\u00e9tation authentique, elle a un effet r\u00e9troactif et, en tant que telle, pourra \u00eatre invoqu\u00e9e, si les conditions pr\u00e9alables sont r\u00e9unies, dans le cadre de contentieux pass\u00e9s et dans le cadre de jugements en cours.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019art. 7-quinquies de la loi de conversion du d\u00e9cret du n\u00b0225 du 1er d\u00e9cembre 2016 \u00e9manant des \u00ab Dispositions urgentes en mati\u00e8re fiscale et pour le financement de n\u00e9cessit\u00e9s incontournables \u00bb, publi\u00e9e au Journal Officiel n\u00b0 282\/2016, donne une interpr\u00e9tation authentique de la d\u00e9finition de revenu du travail en d\u00e9placement et de travailleur en d\u00e9placement. [&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-27814","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>L\u2019interpr\u00e9tation authentique de la d\u00e9finition de travailleur en d\u00e9placement fournie par le d\u00e9cret fiscal - 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\/27814\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019interpr\u00e9tation authentique de la d\u00e9finition de travailleur en d\u00e9placement fournie par le d\u00e9cret fiscal - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"L\u2019art. 7-quinquies de la loi de conversion du d\u00e9cret du n\u00b0225 du 1er d\u00e9cembre 2016 \u00e9manant des \u00ab Dispositions urgentes en mati\u00e8re fiscale et pour le financement de n\u00e9cessit\u00e9s incontournables \u00bb, publi\u00e9e au Journal Officiel n\u00b0 282\/2016, donne une interpr\u00e9tation authentique de la d\u00e9finition de revenu du travail en d\u00e9placement et de travailleur en d\u00e9placement. 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