{"id":238,"date":"2020-06-19T01:25:00","date_gmt":"2020-06-18T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/cest-lhistoire-dun-dirigeant-qui-prend-un-engagement-de-caution-paye-par-son-epouse\/"},"modified":"2022-06-06T10:34:07","modified_gmt":"2022-06-06T08:34:07","slug":"cest-lhistoire-dun-dirigeant-qui-prend-un-engagement-de-caution-paye-par-son-epouse","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-dirigeant-qui-prend-un-engagement-de-caution-paye-par-son-epouse\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un dirigeant qui prend un engagement de caution\u2026 pay\u00e9 par son \u00e9pouse\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un dirigeant qui prend un engagement de caution\u2026 pay\u00e9 par son \u00e9pouse\u2026<\/p>\n<p>Un dirigeant, qui a souscrit des engagements de caution au profit de sa soci\u00e9t\u00e9, s\u2019est vu sollicit\u00e9 par la banque pour rembourser les sommes dues en lieu et place de sa soci\u00e9t\u00e9 d\u00e9faillante. Parce qu\u2019il estime en avoir le droit, il a d\u00e9duit les sommes ainsi vers\u00e9es de ses revenus imposables\u2026<\/p>\n<p>D\u00e9duction fiscale que lui a refus\u00e9e l\u2019administration apr\u00e8s avoir constat\u00e9, lors d\u2019un contr\u00f4le, que ces sommes ont \u00e9t\u00e9 vers\u00e9es, non pas par le dirigeant lui-m\u00eame en sa qualit\u00e9 de caution, mais par son \u00e9pouse. \u00ab Quelle diff\u00e9rence ? \u00bb, s\u2019\u00e9tonne le dirigeant : parce que les sommes en cause ont \u00e9t\u00e9 vers\u00e9es par un membre de son foyer fiscal, il ne peut pas \u00eatre priv\u00e9 de son droit \u00e0 d\u00e9duction\u2026<\/p>\n<p>\u00ab Non \u00bb, tranche le juge : il n\u2019est pas \u00e9tabli ici que le dirigeant a effectivement support\u00e9 la charge des versements effectu\u00e9s par son \u00e9pouse, notamment au regard de leur r\u00e9gime matrimonial. Les sommes vers\u00e9es par l\u2019\u00e9pouse, qui n\u2019est pas dirigeante de la soci\u00e9t\u00e9, constituent donc une perte en capital, non d\u00e9ductible\u2026<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/affichJuriAdmin.do?oldAction=rechJuriAdmin&amp;idTexte=CETATEXT000019989582&amp;fastReqId=164824235&amp;fastPos=1\" target=\"_blank\" rel=\"noopener\">Arr\u00eat du Conseil d\u2019Etat du 18 d\u00e9cembre 2008, n\u00b0 292387<\/a><\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a><\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/engagementcaution.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un dirigeant qui prend un engagement de caution\u2026 pay\u00e9 par son \u00e9pouse\u2026<\/div>\n","protected":false},"author":0,"featured_media":239,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-238","post","type-post","status-publish","format-standard","has-post-thumbnail","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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