{"version":"1.0","provider_name":"Cabinet Magar","provider_url":"https:\/\/www.cabinet-magar.fr\/de\/","author_name":"Cabinet Magar","author_url":"https:\/\/www.cabinet-magar.fr\/de\/","title":"Cr\u00e9ance douteuse non provisionn\u00e9e : un \u00ab oubli \u00bb r\u00e9parable ? - Cabinet Magar","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"nXFi3X5s7T\"><a href=\"https:\/\/www.cabinet-magar.fr\/de\/actualites\/creance-douteuse-non-provisionnee-un-oubli-reparable\/\">Cr\u00e9ance douteuse non provisionn\u00e9e : un \u00ab oubli \u00bb r\u00e9parable ?<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.cabinet-magar.fr\/de\/actualites\/creance-douteuse-non-provisionnee-un-oubli-reparable\/embed\/#?secret=nXFi3X5s7T\" width=\"600\" height=\"338\" title=\"&#8222;Cr\u00e9ance douteuse non provisionn\u00e9e : un \u00ab oubli \u00bb r\u00e9parable ?&#8220; &#8211; Cabinet Magar\" data-secret=\"nXFi3X5s7T\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.cabinet-magar.fr\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/provision5.jpg","thumbnail_width":600,"thumbnail_height":400,"description":"\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale remet en cause le caract\u00e8re irr\u00e9couvrable d\u2019une cr\u00e9ance et refuse que la soci\u00e9t\u00e9 contr\u00f4l\u00e9e d\u00e9duise la perte correspondante de son r\u00e9sultat imposable\u2026 Ce que ne conteste pas la soci\u00e9t\u00e9, qui demande alors \u00e0 pouvoir, a posteriori, provisionner (et d\u00e9duire) cette cr\u00e9ance qui demeure \u00ab douteuse \u00bb. Va-t-elle obtenir gain de cause ?"}