Logo cession commerce


Comment déterminer le
prix d'un de
vente d'un bureau
de tabac loto
PMU ?

Question posée par le 03/03/2020

Bonjour,

Comment détermine-t-on le prix de vente d’un bureau de tabac loto PMU  et papeterie et divers ?

Merci pour votre réponse

Réponse de Madame Olga ROMULUS, Expert-comptable, à la direction des relations extérieures du groupe Fiducial
olga.romulus@fiducial.net
Fiducial

Bonjour

L’évaluation d’un fonds de commerce est un exercice complexe, auquel se rajoute dans votre cas la difficulté d’une activité (bar-jeux-papeterie) qui cumule plusieurs métiers. A titre d’exemple, le barème publié par l’administration propose pour les débitants de tabac une fourchette d’évaluation entre 1 à 2 ans de remise nette tabac. Néanmoins, cet indicateur doit être pondéré au regard d’autres éléments comme le potentiel de développement de l’affaire, la rentabilité réelle, les travaux et les investissements à réaliser (matériel et immatériel) et la durée du bail. A noter que la vente du tabac est soumise à un monopole. Vous devrez passer un contrat de gérance avec l’Etat et obtenir un agrément des douanes pour son activité, et ce même en cas de reprise d’un fonds existant. L’attribution se fera sous certaines conditions : nationalité, casier judiciaire vierge, montant de l’apport personnel, participation à des stages de formation et choix de structure juridique.
D’autre part, afin de commercialiser les jeux de tirage et de grattage, il vous faudra prendre contact avec le courtier mandataire de votre région qui relaiera votre requête auprès de la Française des Jeux. Celle-ci et agréera votre demande en fonction de certains critères : équipement, volume d’affaires suffisant, formation à suivre. Nous vous recommandons de prendre contact avec un expert-comptable qui pourra vous accompagner dans vos démarches

Réactions des internautes

Retraité en dernier job comme négociateur "Commerce et Entreprise" chez Century 21 à NANCY et créateur en émergence de services novateurs "agissez TOP" en évaluation et accompagnement. Je suis à votre disposition ! Jacques FERRY

cialis coupon code cialis in canada fast shipping cialis forum http://mycialedst.com/ - tadafil cialis ’

sildenafil side effects - http://cialistedp.com/ pills erectile dysfunction

san antonio cialis doctor buying cialis online 365 pills viagra cialis professional http://cialijomen.com/ - cialis canada no prescription ’

cialis nex day delivery uk cheapest generic cialis australia cialis without a perscription http://phrcialiled.com/ - viagra vs cialis reviews ’

australain oral jelly viagra cheap brand viagra in usa lowest prices on viagra super force 100mg/60mg pills http://genericrxxx.com/ - generic viagra overnight shipping ’

buy levitra online - http://levitrosx.com/ buy ed pills

substitute for viagra viagra australian what to say to get prescribed viagra http://llviabest.com/ - viagra sale uk ’

levitra usa - vardenafil coupon how to cure ed

cialis free trial buy cialis overnight delivery cialis superactive http://cialmenshoprx.com/ - how can i buy cialis online ’

buy viagraa viagra witout prescription viagra canada by paypal https://canadianpharmacy-usx.com/organic.htm - viagra online .au ’

natural sildenafil - sildenafil price 100mg canadian pharmacy no prescription needed

cialis 20mg shopping buy drugs online cialis costco price https://xz-pharmacyonline.com - cialis daily ’

buy tadalafil generic - generic tadalafil online online pharmacy india

i want to buy cialis in australia cialis online no prescription levitra vs cialis side effects http://loncialis.com/ - i want to buy cialis in the uk ’

tadalafil generic name - cheap tadalafil 20mg canadian vet pharmacy

200mg viagra avaiability of viagra in calgary buy viagra with discover card http://xz-pharmacyonline.com/en/career-opportunities.html - viagra online without a prescription ’

cialis no prescription uk cialis with dapoxetine buy cialis cheapest http://sjcialis.com/ - windsor, ontario, canada pharmacy cialis ’

cipla generic vardenafil - buy vardenafil canada pharmacy canadian

reliable canadian pharmacy - http://onedpll.com/ precription drugs from canada

super strength cialis online rx pharmacy buying cialis online https://impotencecdny.com/ - best online pharmacy ’

viagra quebec dollars canadien online pharmacies in usa where to buy viagra in singapore http://erectilejyzd.com/ - Zestoretic ’

buy viagra on line without presciption viagra online melbourne viagra original [url=http://erectilejyzd.com/index.php?called=terms]viagra over night[/url] ’

compare sildenafil prices generic viagra australia female viagra pill where to buy http://canadianpharmacy-yy.com/Fitness/how-to-get-a-six-pack.html - how to safely order viagra online ’

viagra cape town sale substitute for viagra brand viagra

publix pharmacy online ordering online pharmacies no prescription legitimate canadian mail order pharmacies

northwest pharmaceuticals canada walmart pharmacy price check online pharmacies legitimate

online medicine tablets shopping canadian pharcharmy us pharmacy no prior prescription

top rated canadian pharmacies online online pharmacies no prescription generic viagra online

approved canadian online pharmacies walgreens viagra price fda approved canadian online pharmacies

viagra price generic viagra mastercard viagra no prescription fast shipping

cialis prescription assistance program where to buy cialis with paypal new york cialis

viagra coupons pfizer kamagra vs viagra viagra maintain erection after ejaculation

canadian pharmacies online price pro pharmacy canada health canada drug database

viagra australia cheap http://kloviagrli.com/ pussy viagra

what can happen if you don't pay off a payday loan payday loan rocklin ca payday loans uk no fees direct lender

school money loan payday loan without direct deposit how much does mastercard charge for cash advance

same day cash loans with no job uob cash loan cash advance loans hawaii

www.loan money.com 1 hour payday loan uk advance funding loan garfield nj

what does the bathtub mean in the cialis commercial cialis 5mg nedir cialis deutsche apotheke

sildenafil citrate 100mg viagra canada price buy viagra online legitimate

cialis for women side effects generic cialis cialis original online

para que son las pastillas de cialis cialis 20 mg 30 lu tablet cialis 1/2 life

buy viagra without viagra super active plus buy viagra in sydney

viagra wikipedia does viagra make you bigger than normal vietnamese viagra

cialis 20 mg online usa http://buycialisxz.com/ cialis online

viagra prices http://viagraonlinejc.com/ viagra para mujeres

https://thesisacloud.com/ - online thesis help thesis statistics thesis editors help with a thesis statement

https://thesiswritingtob.com/ - thesis writing services writing with a thesis how to write thesis thesis assistance

http://essaywriteris.com/ - cheap essays online write my admissions essay college essay writers block pay someone to write my essay

https://kloviagrli.com/ - military viagra spending https://vigedon.com/ - does viagra work the first time? https://llecialisjaw.com/ - how long for cialis to peak https://jwcialislrt.com/ - how to use cialis https://jecialisbn.com/ - cialis benefits

https://thesisacloud.com/ - writing a phd thesis master thesis writing service thesis writing help uk thesis literature review

https://thesiswritingtob.com/ - thesis paper thesis service help with writing thesis good thesis statement

https://dissertationahelp.com/ - dissertation methodology example cheap dissertation help parts of a dissertation dissertation topics in education

https://ljcialishe.com/ - cialis otc usa https://cialisvja.com/ - viagra vs cialis price https://viagraonlinejc.com/ - viagra commercial model https://viagratx.com/ - viagra lyrics https://buycialisxz.com/ - is cialis safe

generic sildenafil 92630

lowest price on vidalista

purchase cialis online australia how much is tadalafil cheap cialis from india

You made some really good points there. I looked on the web for additional information about the issue and found most individuals will go along with your views on this website.

Spot on with this write-up, I honestly believe that this amazing site needs much more attention. I'll probably be returning to read more, thanks for the info!

https://thesisacloud.com/ - thesis writing online writing a thesis paper writing my thesis master thesis writing service

https://thesiswritingtob.com/ - professional thesis writing service write a good thesis phd thesis writing thesis software

how to buy cialis in uk

Spot on with this write-up, I seriously believe that this website needs a great deal more attention. I'll probably be returning to read more, thanks for the info!

cost of cialis without insurance

First of all I would like to say terrific blog! I had a quick question in which I'd like to ask if you don't mind. I was interested to find out how you center yourself and clear your thoughts before writing. I have had a difficult time clearing my mind in getting my thoughts out there. I truly do take pleasure in writing however it just seems like the first 10 to 15 minutes are lost simply just trying to figure out how to begin. Any recommendations or tips? Cheers!

how to buy vidalista in canada

Hi to all, since I am truly keen of reading this weblog's post to be updated regularly. It carries fastidious data.

What's Taking place i'm new to this, I stumbled upon this I've found It positively useful and it has helped me out loads. I'm hoping to give a contribution & assist other customers like its aided me. Great job.

tadalafil tablets 10 mg price

https://thesisacloud.com/ - thesisacloud.com psychology thesis topics thesisacloud.com best thesis writing service

This is a very good tip especially to those fresh to the blogosphere. Simple but very precise info… Thanks for sharing this one. A must read article!

https://thesiswritingtob.com/ - thesiswritingtob.com writing my thesis thesiswritingtob.com writing thesis service

buy cheap viagra generic online

Stunning quest there. What happened after? Take care!

buying tadalafil in singapore

This article is truly a fastidious one it assists new web users, who are wishing in favor of blogging.

vidalista pills for men 20mg

I think this is one of the most vital information for me. And i am glad reading your article. But want to remark on few general things, The site style is great, the articles is really nice : D. Good job, cheers

Toute l'actualité des commerces et des entreprises