{"id":622,"date":"2022-09-22T12:33:00","date_gmt":"2022-09-22T10:33:00","guid":{"rendered":"https:\/\/thelineavocats.fr\/?p=622"},"modified":"2026-03-20T14:55:53","modified_gmt":"2026-03-20T13:55:53","slug":"holding-animatrice-pilotage-et-mise-en-place-dune-strategie-indispensables","status":"publish","type":"post","link":"https:\/\/thelineavocats.fr\/en\/articles\/holding-animatrice-pilotage-et-mise-en-place-dune-strategie-indispensables\/","title":{"rendered":"Operating holding company : Strategic leadership and implementation are essential!"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"622\" class=\"elementor elementor-622\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-448ed098 e-flex e-con-boxed e-con e-parent\" data-id=\"448ed098\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47ee0651 elementor-widget elementor-widget-text-editor\" data-id=\"47ee0651\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\">Recent case law has further clarified the scope of the \u201cholding animatrice\u201d status, a qualification that enables the application of several tax relief mechanisms, including the well-known Pacte Dutreil.<\/p>\n\n<p class=\"wp-block-paragraph\">In a decision dated 5 September 2022, concerning the ISF reduction (which applied until 2018), the Paris Court of Appeal reaffirmed that signing an animation agreement is not sufficient to qualify a company as a holding animatrice if there is no evidence of the actual implementation of such animation activities.<\/p>\n\n<p class=\"wp-block-paragraph\">In the case at hand, the management reports and minutes of general meetings failed to demonstrate the holding company\u2019s active role, due to the lack of concrete evidence of strategic initiatives or group leadership.<\/p>\n\n<p class=\"wp-block-paragraph\">Furthermore, the veto right granted to the holding company could not be construed as the implementation of a strategy, but rather as a mere \u201cright to oppose initiatives developed by others.\u201d<\/p>\n\n<p class=\"wp-block-paragraph\">To mitigate the risk of a challenge to the holding animatrice qualification, it cannot be emphasized enough that evidence of group leadership and strategic direction is essential. Particular attention must therefore be paid to the drafting of group legal documentation.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0f7f63 elementor-widget elementor-widget-button\" data-id=\"b0f7f63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.dalloz.fr\/documentation\/Document?id=CA_PARIS_2022-09-05_2108463#_\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a98a78 elementor-widget elementor-widget-button\" data-id=\"7a98a78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/thelineavocats.fr\/wp-content\/uploads\/2022\/09\/HOLDING_ANIMATRICE_PILOTAGE_ET_MISE_EN_PLACE_D_UNE_STRATEGIE_INDISPENSABLE_261ea597fd.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">DOWNLOAD PDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>La jurisprudence a eu l\u2019occasion de repr\u00e9ciser, r\u00e9cemment, les contours de la d\u00e9finition de la holding animatrice, qualification permettant l\u2019application de plusieurs dispositifs fiscaux dont le fameux Pacte Dutreil. Par une d\u00e9cision du 5 septembre 2022, rendue \u00e0 propos de la r\u00e9duction d\u2019ISF (applicable jusqu\u2019en 2018), la Cour d\u2019Appel de Paris, rappelle que la<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,22],"tags":[],"class_list":["post-622","post","type-post","status-publish","format-standard","hentry","category-autre","category-fiscalite-entreprises"],"_links":{"self":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts\/622","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/comments?post=622"}],"version-history":[{"count":3,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts\/622\/revisions"}],"predecessor-version":[{"id":2291,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts\/622\/revisions\/2291"}],"wp:attachment":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/categories?post=622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/tags?post=622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}