{"id":14030,"date":"2026-05-22T00:00:00","date_gmt":"2026-05-21T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-invite-ladministration-fiscale-a-revoir-ses-calculs\/"},"modified":"2026-05-22T00:00:00","modified_gmt":"2026-05-21T22:00:00","slug":"cest-lhistoire-dune-societe-qui-invite-ladministration-fiscale-a-revoir-ses-calculs","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-invite-ladministration-fiscale-a-revoir-ses-calculs\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui invite l\u2019administration fiscale \u00e0 revoir ses calculs\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui invite l\u2019administration fiscale \u00e0 revoir ses calculs\u2026<\/p>\n<div>\n<p>Au cours d\u2019un contr\u00f4le fiscal, l\u2019administration rejette la comptabilit\u00e9 d\u2019une soci\u00e9t\u00e9 : elle reconstitue alors son chiffre d\u2019affaires et le r\u00e9sultat imposable. Mais en suivant une m\u00e9thode de calcul contestable, estime le dirigeant\u2026<\/p>\n<p>Selon lui, l\u2019administration se contente de retenir un montant de charges d\u00e9ductibles comprenant les frais bancaires, les taxes et les d\u00e9penses de personnel, sans tenir compte des charges de sous-traitance pour lesquelles elle produit les factures correspondantes. Sauf qu\u2019en l\u2019absence de contrats de sous-traitance ou de toute autre pi\u00e8ce justifiant des relations commerciales avec un sous-traitant, rien ne garantit l\u2019authenticit\u00e9 des factures produites, conteste l\u2019administration fiscale\u2026<\/p>\n<p>Ce que confirme le juge : pour contester la m\u00e9thode de reconstitution du chiffre d\u2019affaires suivie par l\u2019administration, encore faut-il prouver que les chiffres qu\u2019elle a retenus ne sont pas bons. Faute de preuves contraires, la m\u00e9thode utilis\u00e9e par le v\u00e9rificateur est valid\u00e9e !<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000053951583?fonds=ALL&amp;init=true&amp;page=1&amp;query=24BX00218&amp;searchField=ALL\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Bordeaux du 21 avril 2026, no 24BX00218<\/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-invite-l-administration-fiscale-a-revoir-ses-calculs\" 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_reconstitutionCA.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui invite l\u2019administration fiscale \u00e0 revoir ses calculs\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-14030","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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