{"id":13517,"date":"2026-02-27T00:00:00","date_gmt":"2026-02-26T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-qui-defend-linteret-de-sa-societe\/"},"modified":"2026-02-27T00:00:00","modified_gmt":"2026-02-26T23:00:00","slug":"cest-lhistoire-dun-dirigeant-qui-defend-linteret-de-sa-societe","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-dirigeant-qui-defend-linteret-de-sa-societe\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un dirigeant qui d\u00e9fend l\u2019int\u00e9r\u00eat de sa soci\u00e9t\u00e9\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un dirigeant qui d\u00e9fend l\u2019int\u00e9r\u00eat de sa soci\u00e9t\u00e9\u2026<\/p>\n<div>\n<p>Au cours d\u2019un contr\u00f4le, l\u2019administration se penche sur des factures pay\u00e9es par une soci\u00e9t\u00e9 relatives \u00e0 des frais d\u2019acc\u00e8s \u00e0 des salles de sport et des \u00e9quipements divers de sport.<\/p>\n<p>Des d\u00e9penses d\u2019ordre \u00ab personnel \u00bb, donc non d\u00e9ductibles, estime l\u2019administration\u2026 Des d\u00e9penses \u00ab personnelles \u00bb en apparence, mais en r\u00e9alit\u00e9 \u00ab professionnelles \u00bb, conteste le dirigeant puisque l\u2019activit\u00e9 de la soci\u00e9t\u00e9 porte sur la vente de compl\u00e9ments alimentaires et d\u2019accessoires de fitness. Une activit\u00e9 en lien direct avec le monde du sport\u2026 \u00ab Insuffisant \u00bb, estime l\u2019administration : rien ne prouve ici que ces d\u00e9penses li\u00e9es \u00e0 l\u2019achat de v\u00eatements et de chaussures, ainsi qu\u2019\u00e0 la fr\u00e9quentation de salles de sport, au sein desquelles la pratique du d\u00e9marchage n\u2019est en outre pas \u00e9tablie, r\u00e9pondent \u00e0 l\u2019int\u00e9r\u00eat direct de la soci\u00e9t\u00e9\u2026<\/p>\n<p>Ce que confirme le juge qui refuse la d\u00e9duction fiscale de ces charges et soumet \u00e0 l\u2019imp\u00f4t sur le revenu d\u00fb par le dirigeant les sommes correspondantes au titre des avantages occultes.<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000053479993?juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_ADMINISTATIF&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=1&amp;pageSize=10&amp;query=D%C3%A9penses+engag%C3%A9es+dans+l%27int%C3%A9r%C3%AAt+de+l%27entreprise&amp;searchField=ALL&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Toulouse du 12 f\u00e9vrier 2026, no 24TL00651<\/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-defend-l-interet-de-sa-societe\" 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_depnsesdeductibles.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un dirigeant qui d\u00e9fend l\u2019int\u00e9r\u00eat de sa soci\u00e9t\u00e9\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-13517","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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