{"id":11903,"date":"2025-04-11T00:00:00","date_gmt":"2025-04-10T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-additionne-les-cadeaux-clients-pour-diminuer-ses-impots\/"},"modified":"2025-04-11T00:00:00","modified_gmt":"2025-04-10T22:00:00","slug":"cest-lhistoire-dune-societe-qui-additionne-les-cadeaux-clients-pour-diminuer-ses-impots","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-additionne-les-cadeaux-clients-pour-diminuer-ses-impots\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui additionne les cadeaux clients pour diminuer ses imp\u00f4ts\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui additionne les cadeaux clients pour diminuer ses imp\u00f4ts\u2026 <\/p>\n<div>\n<p>Au cours d\u2019un contr\u00f4le fiscal, l\u2019administration se penche sur des d\u00e9penses de cadeaux et des frais de repas expos\u00e9s par une soci\u00e9t\u00e9 et constate, \u00e0 la lecture des factures, des \u00ab\u202fbouteilles d\u2019alcool\u202f\u00bb et des \u00ab\u202ffrais pay\u00e9s le week-end\u202f\u00bb. Des d\u00e9penses d\u2019ordre \u00ab\u202fpersonnel\u202f\u00bb manifestement\u2026<\/p>\n<p>\u2026 et, de ce fait, non d\u00e9ductibles, estime l\u2019administration fiscale qui rectifie l\u2019imp\u00f4t d\u00fb. Des d\u00e9penses \u00ab\u202fpersonnelles\u202f\u00bb en apparence, mais en r\u00e9alit\u00e9 \u00ab\u202fprofessionnelles\u202f\u00bb, conteste la soci\u00e9t\u00e9\u202fpuisque ces frais correspondent \u00e0 des cadeaux et des invitations de clients, factures \u00e0 l\u2019appui. Des factures qui ne mentionnent ni le nom des invit\u00e9s, ni les b\u00e9n\u00e9ficiaires des cadeaux, constate l\u2019administration\u2026<\/p>\n<p>Mais qui confirment l\u2019apparence de d\u00e9penses d\u2019ordre purement personnel, puisque les factures produites ne suffisent ni \u00e0 \u00e9tablir le caract\u00e8re professionnel des frais en question, ni \u00e0 prouver qu\u2019ils ont \u00e9t\u00e9 engag\u00e9s dans l&#8217;int\u00e9r\u00eat de l&#8217;entreprise, constate aussi le juge\u2026 qui confirme le redressement fiscal\u202f!<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050999025?init=true&amp;page=1&amp;query=22LY03439&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Lyon du 9 janvier 2025, no 22LY03439<\/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-additionne-les-cadeaux-clients-pour-diminuer-ses-impots\" 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_cadeauxclientsimpots.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui additionne les cadeaux clients pour diminuer ses imp\u00f4ts\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-11903","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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