{"id":10138,"date":"2024-05-10T00:00:00","date_gmt":"2024-05-09T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-qui-pensait-avoir-justifie-ses-frais-de-restaurant\/"},"modified":"2024-05-10T00:00:00","modified_gmt":"2024-05-09T22:00:00","slug":"cest-lhistoire-dun-dirigeant-qui-pensait-avoir-justifie-ses-frais-de-restaurant","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-dirigeant-qui-pensait-avoir-justifie-ses-frais-de-restaurant\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un dirigeant qui pensait avoir justifi\u00e9 ses frais de restaurant\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un dirigeant qui pensait avoir justifi\u00e9 ses frais de restaurant\u2026<\/p>\n<div>\n<p>Au cours d&#8217;un contr\u00f4le fiscal, l\u2019administration se penche sur les factures de repas d\u2019un dirigeant, pay\u00e9es par son entreprise : elle constate, \u00e0 leur lecture, que ni le nom des invit\u00e9s, ni celui de l\u2019entreprise ne sont pr\u00e9cis\u00e9s\u2026 et les consid\u00e8re alors comme des d\u00e9penses d\u2019ordre personnel\u2026<\/p>\n<p>\u2026 donc non d\u00e9ductibles et, de ce fait, imposables au nom du dirigeant\u2026 Ce que le dirigeant conteste : ces frais, de faible montant qui plus est, correspondent \u00e0 des repas pris avec des clients sur les chantiers pour les fid\u00e9liser ; et les noms des clients sont pr\u00e9cis\u00e9s puisqu\u2019ils ont \u00e9t\u00e9 ajout\u00e9s \u00e0 la main, insiste le dirigeant. Un ajout manuscrit effectu\u00e9 apr\u00e8s le contr\u00f4le fiscal, constate l\u2019administration pour qui rien ne prouve ici le caract\u00e8re professionnel des frais en question\u2026<\/p>\n<p>Ce que confirme le juge, qui maintient le redressement : les factures produites ne suffisent ni \u00e0 \u00e9tablir le caract\u00e8re professionnel des frais de repas ni \u00e0 prouver qu\u2019ils ont \u00e9t\u00e9 engag\u00e9s dans l&#8217;int\u00e9r\u00eat de l&#8217;entreprise.<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049217735?init=true&amp;page=1&amp;query=CAA+22PA03896&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Paris du 27 f\u00e9vrier 2024, no 22PA03896<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-un-dirigeant-qui-pensait-avoir-justifie-ses-frais-de-restaurant\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/ticketcaisse.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un dirigeant qui pensait avoir justifi\u00e9 ses frais de restaurant\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-10138","post","type-post","status-publish","format-standard","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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