{"id":12739,"date":"2025-10-10T00:00:00","date_gmt":"2025-10-09T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-qui-estimant-avoir-perdu-le-controle-de-sa-societe-finit-par-perdre-son-controle-fiscal\/"},"modified":"2025-10-10T00:00:00","modified_gmt":"2025-10-09T22:00:00","slug":"cest-lhistoire-dun-dirigeant-qui-estimant-avoir-perdu-le-controle-de-sa-societe-finit-par-perdre-son-controle-fiscal","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-dirigeant-qui-estimant-avoir-perdu-le-controle-de-sa-societe-finit-par-perdre-son-controle-fiscal\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un dirigeant qui, estimant avoir perdu le contr\u00f4le de sa soci\u00e9t\u00e9, finit par perdre son contr\u00f4le fiscal\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un dirigeant qui, estimant avoir perdu le contr\u00f4le de sa soci\u00e9t\u00e9, finit par perdre son contr\u00f4le fiscal\u2026<\/p>\n<div>\n<p>Au cours d\u2019un contr\u00f4le fiscal, l\u2019administration rectifie l\u2019imp\u00f4t d\u00fb par une soci\u00e9t\u00e9 et, corr\u00e9lativement, taxe personnellement son g\u00e9rant au titre des revenus distribu\u00e9s. Seulement si l\u2019administration prouve qu\u2019il est le \u00ab\u202fma\u00eetre de l\u2019affaire\u202f\u00bb, conteste le g\u00e9rant\u2026<\/p>\n<p>\u00ab Ce qu\u2019elle a fait \u00bb, estime l\u2019administration, qui rappelle que le dirigeant, g\u00e9rant de droit, est seul \u00e0 pouvoir engager financi\u00e8rement la soci\u00e9t\u00e9 dont il prend part \u00e0 la gestion. Sauf qu\u2019il n\u2019\u00e9tait plus associ\u00e9 de la soci\u00e9t\u00e9 au cours des ann\u00e9es litigieuses, rappelle le dirigeant : il ne pouvait donc prendre des d\u00e9cisions que sous le contr\u00f4le des associ\u00e9s ; et n\u2019\u00e9tant pas en mesure de g\u00e9rer cette soci\u00e9t\u00e9 sans aucun contr\u00f4le, il ne peut \u00eatre pr\u00e9sum\u00e9 \u00eatre le \u00ab\u202fma\u00eetre de l\u2019affaire\u202f\u00bb\u2026<\/p>\n<p>Sauf que le g\u00e9rant a pr\u00e9lev\u00e9 des sommes importantes sur son compte courant d\u2019associ\u00e9, ce qui s\u00e8me le doute sur le pouvoir de contr\u00f4le des associ\u00e9s, rel\u00e8ve le juge. Et faute de prouver un tel contr\u00f4le, le redressement est valid\u00e9, tranche le juge.<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000052157463?dateDecision=&amp;init=true&amp;page=1&amp;query=CGI&amp;searchField=ALL&amp;tab_selection=cetat\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Douai du 28 ao\u00fbt 2025, no 25DA00021<\/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-estimant-avoir-perdu-le-controle-de-sa-societe-finit-par-perdre-son-controle-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_maitreaffairecontrole.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un dirigeant qui, estimant avoir perdu le contr\u00f4le de sa soci\u00e9t\u00e9, finit par perdre son contr\u00f4le 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-12739","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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