{"id":252,"date":"2020-08-28T01:25:00","date_gmt":"2020-08-27T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/cest-lhistoire-dune-entreprise-qui-deduit-ce-qui-selon-ladministration-ne-peut-quetre-amorti\/"},"modified":"2022-06-06T10:34:14","modified_gmt":"2022-06-06T08:34:14","slug":"cest-lhistoire-dune-entreprise-qui-deduit-ce-qui-selon-ladministration-ne-peut-quetre-amorti","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-entreprise-qui-deduit-ce-qui-selon-ladministration-ne-peut-quetre-amorti\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une entreprise qui \u00ab d\u00e9duit \u00bb ce qui, selon l\u2019administration, ne peut qu\u2019\u00eatre \u00ab amorti \u00bb\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019une entreprise qui \u00ab d\u00e9duit \u00bb ce qui, selon l\u2019administration, ne peut qu\u2019\u00eatre \u00ab amorti \u00bb\u2026<\/p>\n<p>Une soci\u00e9t\u00e9, souhaitant se d\u00e9velopper \u00e0 l\u2019\u00e9tranger, fait r\u00e9aliser des travaux sur son site Internet destin\u00e9s, selon elle, \u00e0 cr\u00e9er une nouvelle identit\u00e9 visuelle, am\u00e9liorer la navigation et diversifier son portefeuille de clients. Parce que ces travaux d\u2019am\u00e9lioration n\u2019ont modifi\u00e9 aucune caract\u00e9ristique essentielle de son site web, elle les a imm\u00e9diatement et en totalit\u00e9 d\u00e9duits de son r\u00e9sultat imposable.<\/p>\n<p>Mais l\u2019administration fiscale, qui a analys\u00e9 de pr\u00e8s la nature des travaux r\u00e9alis\u00e9s, ainsi que le but recherch\u00e9 par la soci\u00e9t\u00e9, consid\u00e8re au contraire qu\u2019ils ne sont pas imm\u00e9diatement d\u00e9ductibles, mais seulement amortissables, c\u2019est-\u00e0-dire d\u00e9ductibles mais progressivement, sur plusieurs ann\u00e9es.<\/p>\n<p>Ce que confirme le juge : parce que les travaux ont \u00e9t\u00e9 engag\u00e9s dans le but de g\u00e9n\u00e9rer de futurs avantages \u00e9conomiques pour la soci\u00e9t\u00e9, il s\u2019agit bien d\u2019une \u00ab immobilisation amortissable \u00bb qui n\u2019est pas \u00ab imm\u00e9diatement \u00bb d\u00e9ductible du r\u00e9sultat imposable. D\u2019o\u00f9 le maintien du redressement fiscal\u2026<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/affichJuriAdmin.do?oldAction=rechJuriAdmin&amp;idTexte=CETATEXT000042204477&amp;fastReqId=1876410840&amp;fastPos=1\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel de Paris du 31 juillet 2020, n\u00b020PA00258<\/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\/siteinternet.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019une entreprise qui \u00ab d\u00e9duit \u00bb ce qui, selon l\u2019administration, ne peut qu\u2019\u00eatre \u00ab amorti \u00bb\u2026<\/div>\n","protected":false},"author":0,"featured_media":253,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-252","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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