{"id":13339,"date":"2026-01-30T00:00:00","date_gmt":"2026-01-29T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-a-change-de-cap-et-ne-peut-plus-regarder-en-arriere\/"},"modified":"2026-01-30T00:00:00","modified_gmt":"2026-01-29T23:00:00","slug":"cest-lhistoire-dune-societe-qui-a-change-de-cap-et-ne-peut-plus-regarder-en-arriere","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-a-change-de-cap-et-ne-peut-plus-regarder-en-arriere\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui a chang\u00e9 de cap et ne peut plus regarder en arri\u00e8re\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui a chang\u00e9 de cap et ne peut plus regarder en arri\u00e8re\u2026<\/p>\n<div>\n<p>Une soci\u00e9t\u00e9 vend son fonds de commerce et d\u00e9cide de changer d\u2019activit\u00e9 au cours d\u2019un exercice qui se solde par un b\u00e9n\u00e9fice. L\u2019ann\u00e9e suivante, en revanche, elle constate un d\u00e9ficit qu\u2019elle d\u00e9cide de reporter en arri\u00e8re pour l\u2019imputer sur le b\u00e9n\u00e9fice de l\u2019exercice pr\u00e9c\u00e9dent\u2026<\/p>\n<p>Elle r\u00e9clame ensuite le remboursement de la cr\u00e9ance d\u2019imp\u00f4t correspondante. Refus de l\u2019administration qui rappelle que l\u2019option pour le report en arri\u00e8re n\u2019est pas possible lorsque le d\u00e9ficit est constat\u00e9 au titre d\u2019un exercice au cours duquel intervient une cession ou une cessation totale d\u2019entreprise. \u00ab Et alors ? \u00bb, s\u2019interroge la soci\u00e9t\u00e9 qui ne voit pas o\u00f9 est le probl\u00e8me puisqu\u2019elle n\u2019a pas c\u00e9d\u00e9 ou cess\u00e9 son entreprise, mais seulement fait \u00e9voluer son activit\u00e9\u2026&nbsp;<\/p>\n<p>\u00ab Justement ! \u00bb, rappelle le juge : un changement r\u00e9el d\u2019activit\u00e9 est assimil\u00e9 \u00e0 une cessation d\u2019entreprise de sorte que le d\u00e9ficit ne peut plus \u00eatre imput\u00e9 sur le b\u00e9n\u00e9fice de l\u2019exercice pr\u00e9c\u00e9dent, ce qui exclut toute existence d\u2019une cr\u00e9ance fiscale.<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000053163220?dateDecision=&amp;init=true&amp;page=1&amp;query=CGI&amp;searchField=ALL&amp;tab_selection=cetat\" target=\"_blank\">Arr\u00eat du Conseil d&#8217;\u00c9tat du 23 d\u00e9cembre 2025, no 500342<\/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-a-change-de-cap-et-ne-peut-plus-regarder-en-arriere\" 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_conditionreportdeficit.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui a chang\u00e9 de cap et ne peut plus regarder en arri\u00e8re\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-13339","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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