{"id":11538,"date":"2025-01-31T00:00:00","date_gmt":"2025-01-30T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-qui-estime-etre-remunere-a-la-hauteur-de-son-travail\/"},"modified":"2025-01-31T00:00:00","modified_gmt":"2025-01-30T23:00:00","slug":"cest-lhistoire-dun-dirigeant-qui-estime-etre-remunere-a-la-hauteur-de-son-travail","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-dirigeant-qui-estime-etre-remunere-a-la-hauteur-de-son-travail\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un dirigeant qui estime \u00eatre r\u00e9mun\u00e9r\u00e9 \u00e0 la hauteur de son travail\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un dirigeant qui estime \u00eatre r\u00e9mun\u00e9r\u00e9 \u00e0 la hauteur de son travail\u2026 <\/p>\n<div>\n<p>Au cours d\u2019un contr\u00f4le, l\u2019administration fiscale refuse qu\u2019une partie de la r\u00e9mun\u00e9ration d\u2019un g\u00e9rant soit d\u00e9duite du r\u00e9sultat imposable de son entreprise. Elle rappelle que la r\u00e9mun\u00e9ration d\u2019un dirigeant est d\u00e9ductible si elle n\u2019est pas \u00ab\u202fexcessive\u202f\u00bb\u2026<\/p>\n<p>Or, elle constate que le g\u00e9rant a multipli\u00e9 sa r\u00e9mun\u00e9ration par 6 sur 3 ans. L\u2019administration l\u2019estime donc \u00ab\u202fexcessive\u202f\u00bb au regard du niveau de chiffre d\u2019affaires et du r\u00e9sultat de l\u2019entreprise qui ont, quant \u00e0 eux, nettement chut\u00e9. D\u2019autant que la part de sa r\u00e9mun\u00e9ration par rapport \u00e0 celle de la totalit\u00e9 des salari\u00e9s de l\u2019entreprise a fini par atteindre 211 %. Ce qui s\u2019explique au regard du cumul des fonctions exerc\u00e9es et de son r\u00f4le pr\u00e9pond\u00e9rant dans le d\u00e9veloppement de l\u2019entreprise, conteste le g\u00e9rant\u2026<\/p>\n<p>\u00ab\u202fPas vraiment !\u202f\u00bb, estime le juge qui rel\u00e8ve qu\u2019il n&#8217;existe aucun lien entre la progression de la r\u00e9mun\u00e9ration du dirigeant et celle du chiffre d&#8217;affaires r\u00e9alis\u00e9 par l\u2019entreprise ou de ses b\u00e9n\u00e9fices. Le redressement est valid\u00e9 ici.<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050477610?page=1&amp;pageSize=10&amp;query=22MA03064&amp;searchField=ALL&amp;searchType=ALL&amp;tab_selection=all&amp;typePagination=DEFAULT\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Marseille du 5 novembre 2024, no 22MA03064<\/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-estime-etre-remunere-a-la-hauteur-de-son-travail\" 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\/Shutterstock_remunerationdirigeantimposable.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un dirigeant qui estime \u00eatre r\u00e9mun\u00e9r\u00e9 \u00e0 la hauteur de son travail\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-11538","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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