{"id":162995,"date":"2025-10-16T14:18:53","date_gmt":"2025-10-16T14:18:53","guid":{"rendered":"https:\/\/www.nettali.com\/?p=162995"},"modified":"2025-10-16T14:18:53","modified_gmt":"2025-10-16T14:18:53","slug":"droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee","status":"publish","type":"post","link":"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/","title":{"rendered":"DROIT DE TIMBRE DE 1 % - Auchan Retail s\u2019appuie sur une r\u00e9f\u00e9rence juridique erron\u00e9e"},"content":{"rendered":"<p data-start=\"247\" data-end=\"501\"><strong>NETTALI.COM - La soci\u00e9t\u00e9 Auchan Retail S\u00e9n\u00e9gal a \u00a0annonc\u00e9 l\u2019application d\u2019un droit de timbre de 1 % sur tous les paiements effectu\u00e9s en esp\u00e8ces, en se r\u00e9f\u00e9rant \u00e0 la <em data-start=\"415\" data-end=\"451\">loi n\u00b02025-18 du 27 septembre 2025<\/em>. Or, cette r\u00e9f\u00e9rence juridique semble inexacte.<\/strong><\/p>\n<p data-start=\"503\" data-end=\"792\">En effet, la loi n\u00b02025-18, adopt\u00e9e le 27 septembre 2025, modifie la loi n\u00b02008-46 du 3 septembre 2008 et institue une redevance sur l\u2019acc\u00e8s ou l\u2019utilisation du r\u00e9seau des t\u00e9l\u00e9communications publiques (RUTEL). Elle ne traite donc pas de la fiscalit\u00e9 des paiements en esp\u00e8ces.<\/p>\n<p data-start=\"794\" data-end=\"1050\">La bonne r\u00e9f\u00e9rence serait plut\u00f4t la loi n\u00b02025-17 du 27 septembre 2025 relative au Code g\u00e9n\u00e9ral des imp\u00f4ts, qui introduit plusieurs mesures fiscales dans le cadre du Plan de redressement \u00e9conomique et social (PRES).<br data-start=\"1017\" data-end=\"1020\" \/>Ce texte pr\u00e9voit notamment :<\/p>\n<ul>\n<li data-start=\"1053\" data-end=\"1253\">une taxe de 0,5 % sur les transactions mobiles, plafonn\u00e9e \u00e0 2 000 F CFA, applicable \u00e0 partir de 20 000 F CFA et assortie d\u2019exon\u00e9rations pour les salaires, bourses et petites op\u00e9rations ;<\/li>\n<li data-start=\"1256\" data-end=\"1450\">l\u2019extension du droit de timbre de 1 % \u00e0 tous les paiements en esp\u00e8ces, sans seuil ni plafond, alors qu\u2019il ne concernait auparavant que les montants sup\u00e9rieurs \u00e0 100 000 F CFA ;<\/li>\n<li data-start=\"1453\" data-end=\"1569\">un pr\u00e9l\u00e8vement de 20 % sur les gains vers\u00e9s aux joueurs par les op\u00e9rateurs de jeux, via une retenue \u00e0 la source.<\/li>\n<\/ul>\n<p data-start=\"1571\" data-end=\"1728\">Ainsi, le droit de timbre \u00e9voqu\u00e9 par Auchan Retail d\u00e9coule bien de la loi n\u00b02025-17, et non de la loi n\u00b02025-18, comme indiqu\u00e9 dans son communiqu\u00e9.<\/p>\n<p>&nbsp;<\/p>\n<div class='share-to-whatsapp-wrapper'><div class='share-on-whsp'>PARTAGER SUR : <\/div><a data-text='DROIT DE TIMBRE DE 1 % - Auchan Retail s\u2019appuie sur une r\u00e9f\u00e9rence juridique erron\u00e9e' data-link='https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/' class='whatsapp-button whatsapp-share'>WhatsApp<\/a><div class='clear '><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>NETTALI.COM - La soci\u00e9t\u00e9 Auchan Retail S\u00e9n\u00e9gal a \u00a0annonc\u00e9 l\u2019application d\u2019un droit de timbre de 1 % sur tous les paiements effectu\u00e9s en esp\u00e8ces, en se r\u00e9f\u00e9rant \u00e0 la loi n\u00b02025-18 du 27 septembre 2025. Or, cette r\u00e9f\u00e9rence juridique semble inexacte. En effet, la loi n\u00b02025-18, adopt\u00e9e le 27 septembre 2025, modifie la loi n\u00b02008-46 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":70332,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":""},"categories":[3],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.8 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DROIT DE TIMBRE DE 1 % - Auchan Retail s\u2019appuie sur une r\u00e9f\u00e9rence juridique erron\u00e9e | Nettali.com<\/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.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DROIT DE TIMBRE DE 1 % - Auchan Retail s\u2019appuie sur une r\u00e9f\u00e9rence juridique erron\u00e9e\" \/>\n<meta property=\"og:description\" content=\"NETTALI.COM - La soci\u00e9t\u00e9 Auchan Retail S\u00e9n\u00e9gal a \u00a0annonc\u00e9 l\u2019application d\u2019un droit de timbre de 1 % sur tous les paiements effectu\u00e9s en esp\u00e8ces, en se r\u00e9f\u00e9rant \u00e0 la loi n\u00b02025-18 du 27 septembre 2025. Or, cette r\u00e9f\u00e9rence juridique semble inexacte. En effet, la loi n\u00b02025-18, adopt\u00e9e le 27 septembre 2025, modifie la loi n\u00b02008-46 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/\" \/>\n<meta property=\"og:site_name\" content=\"Nettali.com\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nettalicom\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-16T14:18:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.nettali.com\/wp-content\/uploads\/2021\/08\/SUPERMARCHE-AUCHAN.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"660\" \/>\n\t<meta property=\"og:image:height\" content=\"440\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Daouda\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.nettali.com\/#website\",\"url\":\"https:\/\/www.nettali.com\/\",\"name\":\"Nettali.com\",\"description\":\"Le rendez-vous critique du Net\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.nettali.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/#primaryimage\",\"inLanguage\":\"fr-FR\",\"url\":\"https:\/\/www.nettali.com\/wp-content\/uploads\/2021\/08\/SUPERMARCHE-AUCHAN.jpeg\",\"contentUrl\":\"https:\/\/www.nettali.com\/wp-content\/uploads\/2021\/08\/SUPERMARCHE-AUCHAN.jpeg\",\"width\":660,\"height\":440},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/#webpage\",\"url\":\"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/\",\"name\":\"DROIT DE TIMBRE DE 1 % - Auchan Retail s\\u2019appuie sur une r\\u00e9f\\u00e9rence juridique erron\\u00e9e | Nettali.com\",\"isPartOf\":{\"@id\":\"https:\/\/www.nettali.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/#primaryimage\"},\"datePublished\":\"2025-10-16T14:18:53+00:00\",\"dateModified\":\"2025-10-16T14:18:53+00:00\",\"author\":{\"@id\":\"https:\/\/www.nettali.com\/#\/schema\/person\/3317e0bb3aa1da309fbf7b2780901bf4\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.nettali.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"DROIT DE TIMBRE DE 1 % - Auchan Retail s\\u2019appuie sur une r\\u00e9f\\u00e9rence juridique erron\\u00e9e\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.nettali.com\/#\/schema\/person\/3317e0bb3aa1da309fbf7b2780901bf4\",\"name\":\"Daouda\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.nettali.com\/#personlogo\",\"inLanguage\":\"fr-FR\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8d143b5a49345098ddcfee1c49c2f47c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8d143b5a49345098ddcfee1c49c2f47c?s=96&d=mm&r=g\",\"caption\":\"Daouda\"},\"sameAs\":[\"https:\/\/www.nettali.com\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"DROIT DE TIMBRE DE 1 % - Auchan Retail s\u2019appuie sur une r\u00e9f\u00e9rence juridique erron\u00e9e | Nettali.com","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/","og_locale":"fr_FR","og_type":"article","og_title":"DROIT DE TIMBRE DE 1 % - Auchan Retail s\u2019appuie sur une r\u00e9f\u00e9rence juridique erron\u00e9e","og_description":"NETTALI.COM - La soci\u00e9t\u00e9 Auchan Retail S\u00e9n\u00e9gal a \u00a0annonc\u00e9 l\u2019application d\u2019un droit de timbre de 1 % sur tous les paiements effectu\u00e9s en esp\u00e8ces, en se r\u00e9f\u00e9rant \u00e0 la loi n\u00b02025-18 du 27 septembre 2025. Or, cette r\u00e9f\u00e9rence juridique semble inexacte. En effet, la loi n\u00b02025-18, adopt\u00e9e le 27 septembre 2025, modifie la loi n\u00b02008-46 [&hellip;]","og_url":"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/","og_site_name":"Nettali.com","article_publisher":"https:\/\/www.facebook.com\/nettalicom","article_published_time":"2025-10-16T14:18:53+00:00","og_image":[{"width":660,"height":440,"url":"https:\/\/www.nettali.com\/wp-content\/uploads\/2021\/08\/SUPERMARCHE-AUCHAN.jpeg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Daouda","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/www.nettali.com\/#website","url":"https:\/\/www.nettali.com\/","name":"Nettali.com","description":"Le rendez-vous critique du Net","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.nettali.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"ImageObject","@id":"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/#primaryimage","inLanguage":"fr-FR","url":"https:\/\/www.nettali.com\/wp-content\/uploads\/2021\/08\/SUPERMARCHE-AUCHAN.jpeg","contentUrl":"https:\/\/www.nettali.com\/wp-content\/uploads\/2021\/08\/SUPERMARCHE-AUCHAN.jpeg","width":660,"height":440},{"@type":"WebPage","@id":"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/#webpage","url":"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/","name":"DROIT DE TIMBRE DE 1 % - Auchan Retail s\u2019appuie sur une r\u00e9f\u00e9rence juridique erron\u00e9e | Nettali.com","isPartOf":{"@id":"https:\/\/www.nettali.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/#primaryimage"},"datePublished":"2025-10-16T14:18:53+00:00","dateModified":"2025-10-16T14:18:53+00:00","author":{"@id":"https:\/\/www.nettali.com\/#\/schema\/person\/3317e0bb3aa1da309fbf7b2780901bf4"},"breadcrumb":{"@id":"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.nettali.com\/2025\/10\/16\/droit-de-timbre-de-1-auchan-retail-sappuie-sur-une-reference-juridique-erronee\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.nettali.com\/"},{"@type":"ListItem","position":2,"name":"DROIT DE TIMBRE DE 1 % - Auchan Retail s\u2019appuie sur une r\u00e9f\u00e9rence juridique erron\u00e9e"}]},{"@type":"Person","@id":"https:\/\/www.nettali.com\/#\/schema\/person\/3317e0bb3aa1da309fbf7b2780901bf4","name":"Daouda","image":{"@type":"ImageObject","@id":"https:\/\/www.nettali.com\/#personlogo","inLanguage":"fr-FR","url":"https:\/\/secure.gravatar.com\/avatar\/8d143b5a49345098ddcfee1c49c2f47c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8d143b5a49345098ddcfee1c49c2f47c?s=96&d=mm&r=g","caption":"Daouda"},"sameAs":["https:\/\/www.nettali.com"]}]}},"_links":{"self":[{"href":"https:\/\/www.nettali.com\/rest\/wp\/v2\/posts\/162995"}],"collection":[{"href":"https:\/\/www.nettali.com\/rest\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nettali.com\/rest\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nettali.com\/rest\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nettali.com\/rest\/wp\/v2\/comments?post=162995"}],"version-history":[{"count":1,"href":"https:\/\/www.nettali.com\/rest\/wp\/v2\/posts\/162995\/revisions"}],"predecessor-version":[{"id":162996,"href":"https:\/\/www.nettali.com\/rest\/wp\/v2\/posts\/162995\/revisions\/162996"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nettali.com\/rest\/wp\/v2\/media\/70332"}],"wp:attachment":[{"href":"https:\/\/www.nettali.com\/rest\/wp\/v2\/media?parent=162995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nettali.com\/rest\/wp\/v2\/categories?post=162995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nettali.com\/rest\/wp\/v2\/tags?post=162995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}