TO RESEARCH Customers area Forgot your password? CALL US Our jobs Our service offerings Business news SECOB Online payment Home Business news BNC: The cessation of exercise of an SCP falling under the BNC occurs at the end of its liquidation BNC: THE CESSATION OF EXERCISE OF AN SCP FALLING UNDER THE BNC OCCURS AT THE END OF ITS LIQUIDATION POSTED ON 11.22.2021 COMPANY LIQUIDATION The life of a company ends definitively when the liquidation is closed. Finalizing the life of a company involves two stages: liquidation and dissolution. This is what this judgment reminds us of here concerning BNCs. The Council of State ruled that a company subject to the tax regime for partnerships carrying out an activity falling under Non Commercial Profits (BNC) in liquidation should only file the declaration of cessation of activity when the final accounts of the liquidator have been approved under the conditions provided for by law. In 2011, the partners of a Professional Civil Society (SCP) reporting to the BNC had filed a declaration of results due to the dissolution of the company the same year. However, as of 12/31/2011, the final accounts of the liquidator of the SCP had not been approved. The termination of the SCP had therefore not resulted, on 12/31/2011, in the actual termination but only the commitment to follow the liquidation procedure. Source : Cf. CE 8e-3e ch. 25-6-2021 n ° 440982 in partnership with ARCOLIB. REQUEST CONTACT ONLINE QUOTE OUR SIMULATORS INDICES AND RATES OUR LOCATIONS NEWSLETTER Subscribe SECOB newsletter archives RECRUITMENT Secob Group 17 Rue des Vaux Parés 35510 Cesson-Sévigné Phone. 02 99 83 76 10 Recruitment Press area Contact Legal Notice Data protection Sitemap Our news Business news Our business offers Our service offerings Maintenance Webconf Employees area Design Useweb