{"id":11755,"date":"2025-03-14T00:00:00","date_gmt":"2025-03-13T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-preuve-doit-marquer-le-stop-fiscal\/"},"modified":"2025-03-14T00:00:00","modified_gmt":"2025-03-13T23:00:00","slug":"cest-lhistoire-dune-societe-qui-faute-de-preuve-doit-marquer-le-stop-fiscal","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-faute-de-preuve-doit-marquer-le-stop-fiscal\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de preuve, doit marquer le stop (fiscal)\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de preuve, doit marquer le stop (fiscal)\u2026 <\/p>\n<div>\n<p>\u00c0 l\u2019issue du contr\u00f4le fiscal d\u2019une soci\u00e9t\u00e9, l\u2019administration refuse la d\u00e9duction de frais rembours\u00e9s \u00e0 son dirigeant. En cause, des indemnit\u00e9s kilom\u00e9triques de plus de 35\u202f000 \u20ac au titre de l\u2019utilisation de son v\u00e9hicule personnel, qu\u2019elle estime ni justifi\u00e9es, ni engag\u00e9es dans l\u2019int\u00e9r\u00eat de l\u2019exploitation\u2026<\/p>\n<p>Elle rehausse donc l\u2019imp\u00f4t d\u00fb par la soci\u00e9t\u00e9. Ce que la soci\u00e9t\u00e9 conteste, rappelant que ce remboursement de frais correspond \u00e0 des d\u00e9placements professionnels, de facto, d\u00e9ductibles. Sauf que la soci\u00e9t\u00e9 a achet\u00e9 un v\u00e9hicule, constate l\u2019administration, de sorte que l\u2019utilisation par le dirigeant de son propre v\u00e9hicule fait double emploi, selon elle. V\u00e9hicule qui n\u2019est utilis\u00e9 que par les salari\u00e9s, se d\u00e9fend la soci\u00e9t\u00e9, et non par le dirigeant\u2026<\/p>\n<p>\u00ab\u202fCe n\u2019est pas la question\u202f!\u202f\u00bb, tranche le juge qui valide le redressement\u202f: il rappelle que la soci\u00e9t\u00e9 doit prouver que les frais kilom\u00e9triques, dont la d\u00e9duction fiscale est demand\u00e9e, ont un caract\u00e8re professionnel. Ce qu\u2019elle ne fait pas ici&#8230;<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050975325?init=true&amp;page=1&amp;query=23PA01359&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Paris du 10 janvier 2025, no 23PA01359<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-une-societe-qui-faute-de-preuve-doit-marquer-le-stop-fiscal\" target=\"_blank\">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_indemniteskilometriques.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de preuve, doit marquer le stop (fiscal)\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-11755","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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