{"id":11221,"date":"2024-12-06T00:00:00","date_gmt":"2024-12-05T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/sanctions-pecuniaires-de-lamf-fiscalement-deductibles\/"},"modified":"2024-12-06T00:00:00","modified_gmt":"2024-12-05T23:00:00","slug":"sanctions-pecuniaires-de-lamf-fiscalement-deductibles","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/sanctions-pecuniaires-de-lamf-fiscalement-deductibles\/","title":{"rendered":"Sanctions p\u00e9cuniaires de l\u2019AMF\u202f: fiscalement d\u00e9ductibles\u202f?"},"content":{"rendered":"<p>Dans le cadre de la proc\u00e9dure de composition administrative, l\u2019Autorit\u00e9 des march\u00e9s financiers (AMF) peut prononcer des sanctions p\u00e9cuniaires et des p\u00e9nalit\u00e9s \u00e0 l\u2019encontre des particuliers et des entreprises qui ont viol\u00e9 des r\u00e8gles relatives aux march\u00e9s financiers. Mais ces sanctions sont-elles d\u00e9ductibles du b\u00e9n\u00e9fice imposable\u202f? R\u00e9ponse de l\u2019administration fiscale\u2026<\/p>\n<h2>Sanctions de l\u2019AMF\u202f: pas de d\u00e9duction possible\u202f?<\/h2>\n<p>L\u2019Autorit\u00e9 des march\u00e9s financiers (AMF) est un organisme fran\u00e7ais dont la principale mission est de veiller \u00e0 la r\u00e9gulation et \u00e0 la surveillance des march\u00e9s financiers.<\/p>\n<p>Dans ce cadre, elle dispose d\u2019une proc\u00e9dure, appel\u00e9e proc\u00e9dure de \u00ab\u202fcomposition administrative\u202f\u00bb qui lui permet de sanctionner un particulier ou une entreprise en cas de non-respect des r\u00e8gles relatives aux march\u00e9s financiers, sans que l\u2019affaire soit port\u00e9e devant le juge.<\/p>\n<p>La question qui se pose ici est de savoir si les sanctions p\u00e9cuniaires, ainsi que les p\u00e9nalit\u00e9s prononc\u00e9es par l\u2019AMF dans le cadre d\u2019une proc\u00e9dure de composition administrative sont d\u00e9ductibles du b\u00e9n\u00e9fice imposable.<\/p>\n<p>Et la r\u00e9ponse est non\u202f! L\u2019administration fiscale rappelle que les sanctions p\u00e9cuniaires et les p\u00e9nalit\u00e9s de toute nature mises \u00e0 la charge des particuliers ou des entreprises en cas de manquement \u00e0 des obligations l\u00e9gales ne sont pas admises en d\u00e9duction des b\u00e9n\u00e9fices soumis \u00e0 l\u2019imp\u00f4t, y compris celles prononc\u00e9es par l\u2019AMF au cours d\u2019une proc\u00e9dure de composition administrative.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/13358-PGP.html\/identifiant=BOI-RES-BIC-000021-20241127\" rel=\"noopener\" target=\"_blank\">Rescrit-Bofip- du 27 novembre 2024\u202f: \u00ab\u202fRES &#8211; B\u00e9n\u00e9fices industriels et commerciaux &#8211; Frais et charges &#8211; Non-d\u00e9ductibilit\u00e9 des sanctions p\u00e9cuniaires et p\u00e9nalit\u00e9s vers\u00e9es dans le cadre de la proc\u00e9dure de composition administrative de l&#8217;Autorit\u00e9 des march\u00e9s financiers\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/sanctions-pecuniaires-de-l-amf-fiscalement-deductibles\" target=\"_blank\" rel=\"noopener\">Sanctions p\u00e9cuniaires de l\u2019AMF : une double peine\u202f? <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_sanctionspecuniairesamf.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre de la proc\u00e9dure de composition administrative, l\u2019Autorit\u00e9 des march\u00e9s financiers (AMF) peut prononcer des sanctions p\u00e9cuniaires et des p\u00e9nalit\u00e9s \u00e0 l\u2019encontre des particuliers et des entreprises qui ont viol\u00e9 des r\u00e8gles relatives aux march\u00e9s financiers. Mais ces sanctions sont-elles d\u00e9ductibles du b\u00e9n\u00e9fice imposable\u202f? R\u00e9ponse de l\u2019administration fiscale\u2026<\/p>\n","protected":false},"author":0,"featured_media":11222,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11221","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>Sanctions p\u00e9cuniaires de l\u2019AMF\u202f: fiscalement d\u00e9ductibles\u202f? - 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\/sanctions-pecuniaires-de-lamf-fiscalement-deductibles\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sanctions p\u00e9cuniaires de l\u2019AMF\u202f: fiscalement d\u00e9ductibles\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre de la proc\u00e9dure de composition administrative, l\u2019Autorit\u00e9 des march\u00e9s financiers (AMF) peut prononcer des sanctions p\u00e9cuniaires et des p\u00e9nalit\u00e9s \u00e0 l\u2019encontre des particuliers et des entreprises qui ont viol\u00e9 des r\u00e8gles relatives aux march\u00e9s financiers. 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