{"id":10151,"date":"2024-05-15T00:00:00","date_gmt":"2024-05-14T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/"},"modified":"2024-05-15T00:00:00","modified_gmt":"2024-05-14T22:00:00","slug":"acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/","title":{"rendered":"Acte anormal de gestion : quand l\u2019administration fiscale voit le mal partout !"},"content":{"rendered":"<p>Une SAS prend indirectement en charge la r\u00e9mun\u00e9ration d\u2019un salari\u00e9 mis \u00e0 disposition par son associ\u00e9e majoritaire pour exercer les fonctions de pr\u00e9sident de la soci\u00e9t\u00e9. Un \u00ab acte anormal de gestion \u00bb pour l\u2019administration, qui lui r\u00e9clame un suppl\u00e9ment d\u2019imp\u00f4t. \u00c0 tort ou \u00e0 raison ?<\/p>\n<h2>Acte anormal de gestion : \u00e0 prouver !<\/h2>\n<p>Une soci\u00e9t\u00e9 par actions simplifi\u00e9e (SAS) conclu une convention avec son associ\u00e9e majoritaire selon laquelle cette derni\u00e8re lui met \u00e0 disposition l\u2019un de ses salari\u00e9s pour exercer les fonctions de pr\u00e9sident de la SAS.<\/p>\n<p>Dans ce cadre, l\u2019associ\u00e9e majoritaire facture \u00e0 la SAS le montant de la r\u00e9mun\u00e9ration du salari\u00e9 mis \u00e0 disposition.<\/p>\n<p>Une situation qui attire l\u2019attention de l\u2019administration fiscale, qui estime que cette prise en charge indirecte de la r\u00e9mun\u00e9ration du salari\u00e9 mis \u00e0 disposition, qui n\u2019a par ailleurs pas \u00e9t\u00e9 approuv\u00e9e par l\u2019assembl\u00e9e g\u00e9n\u00e9rale de la SAS, n\u2019est pas consentie dans l\u2019int\u00e9r\u00eat de la soci\u00e9t\u00e9 et l\u2019assimile, de fait, \u00e0 un \u00ab acte anormal de gestion \u00bb. Elle rehausse donc le b\u00e9n\u00e9fice imposable de la SAS.<\/p>\n<p>Pour m\u00e9moire, un \u00ab acte anormal de gestion \u00bb est un acte par lequel une entreprise d\u00e9cide de s\u2019appauvrir \u00e0 des fins \u00e9trang\u00e8res \u00e0 son int\u00e9r\u00eat ce qui, au plan fiscal, est sanctionnable.<\/p>\n<p>Dans cette affaire la SAS conteste la position de l\u2019administration. Elle indique, en effet, que :<\/p>\n<ul>\n<li>les statuts de la soci\u00e9t\u00e9 pr\u00e9voient que le pr\u00e9sident est d\u00e9sign\u00e9 par l\u2019associ\u00e9e majoritaire, qui est \u00e9galement charg\u00e9e d\u2019en fixer la r\u00e9mun\u00e9ration ;<\/li>\n<li>la convention de mise \u00e0 disposition d\u2019un salari\u00e9 de l\u2019associ\u00e9e majoritaire pr\u00e9voit express\u00e9ment le remboursement, par la SAS, de la r\u00e9mun\u00e9ration du salari\u00e9 concern\u00e9 ;<\/li>\n<li>des salari\u00e9s de l\u2019associ\u00e9e majoritaire ont effectivement \u00e9t\u00e9 d\u00e9tach\u00e9s aupr\u00e8s de la SAS pour exercer exclusivement leur activit\u00e9 aupr\u00e8s de celle-ci ;<\/li>\n<li>les sommes factur\u00e9es au titre de la prise en charge de la r\u00e9mun\u00e9ration du salari\u00e9 ne sont pas excessives.<\/li>\n<\/ul>\n<p>Des arguments suffisants pour convaincre le juge. Puisque l\u2019administration ne prouve pas que la SAS a commis un \u00ab acte anormal de gestion \u00bb, le redressement fiscal est annul\u00e9.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049478758?init=true&amp;page=1&amp;query=458958&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 26 avril 2024, no 458958<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/acte-anormal-de-gestion-quand-l-administration-fiscale-voit-le-mal-partout\" target=\"_blank\" rel=\"noopener\">Acte anormal de gestion : quand l\u2019administration fiscale voit le mal partout !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/acteanormal.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une SAS prend indirectement en charge la r\u00e9mun\u00e9ration d\u2019un salari\u00e9 mis \u00e0 disposition par son associ\u00e9e majoritaire pour exercer les fonctions de pr\u00e9sident de la soci\u00e9t\u00e9. Un \u00ab acte anormal de gestion \u00bb pour l\u2019administration, qui lui r\u00e9clame un suppl\u00e9ment d\u2019imp\u00f4t. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":10152,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Acte anormal de gestion : quand l\u2019administration fiscale voit le mal partout ! - Cabinet Magar<\/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.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acte anormal de gestion : quand l\u2019administration fiscale voit le mal partout ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une SAS prend indirectement en charge la r\u00e9mun\u00e9ration d\u2019un salari\u00e9 mis \u00e0 disposition par son associ\u00e9e majoritaire pour exercer les fonctions de pr\u00e9sident de la soci\u00e9t\u00e9. Un \u00ab acte anormal de gestion \u00bb pour l\u2019administration, qui lui r\u00e9clame un suppl\u00e9ment d\u2019imp\u00f4t. \u00c0 tort ou \u00e0 raison ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-14T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/acteanormal.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Acte anormal de gestion : quand l\u2019administration fiscale voit le mal partout !\",\"datePublished\":\"2024-05-14T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/\"},\"wordCount\":426,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/acteanormal.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/\",\"name\":\"Acte anormal de gestion : quand l\u2019administration fiscale voit le mal partout ! - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/acteanormal.jpg\",\"datePublished\":\"2024-05-14T22:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/acteanormal.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/acteanormal.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Acte anormal de gestion : quand l\u2019administration fiscale voit le mal partout !\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Acte anormal de gestion : quand l\u2019administration fiscale voit le mal partout ! - Cabinet Magar","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.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/","og_locale":"de_DE","og_type":"article","og_title":"Acte anormal de gestion : quand l\u2019administration fiscale voit le mal partout ! - Cabinet Magar","og_description":"Une SAS prend indirectement en charge la r\u00e9mun\u00e9ration d\u2019un salari\u00e9 mis \u00e0 disposition par son associ\u00e9e majoritaire pour exercer les fonctions de pr\u00e9sident de la soci\u00e9t\u00e9. Un \u00ab acte anormal de gestion \u00bb pour l\u2019administration, qui lui r\u00e9clame un suppl\u00e9ment d\u2019imp\u00f4t. \u00c0 tort ou \u00e0 raison ?","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/","og_site_name":"Cabinet Magar","article_published_time":"2024-05-14T22:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/acteanormal.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/"},"author":{"name":"","@id":""},"headline":"Acte anormal de gestion : quand l\u2019administration fiscale voit le mal partout !","datePublished":"2024-05-14T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/"},"wordCount":426,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/acteanormal.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/","name":"Acte anormal de gestion : quand l\u2019administration fiscale voit le mal partout ! - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/acteanormal.jpg","datePublished":"2024-05-14T22:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/acteanormal.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/acteanormal.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-ladministration-fiscale-voit-le-mal-partout\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Acte anormal de gestion : quand l\u2019administration fiscale voit le mal partout !"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/10151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=10151"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/10151\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/10152"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=10151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=10151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=10151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}