{"id":260,"date":"2020-09-25T01:25:00","date_gmt":"2020-09-24T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/cest-lhistoire-dune-societe-pour-qui-voyager-cest-travailler\/"},"modified":"2022-06-06T10:34:18","modified_gmt":"2022-06-06T08:34:18","slug":"cest-lhistoire-dune-societe-pour-qui-voyager-cest-travailler","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-pour-qui-voyager-cest-travailler\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 pour qui voyager, c\u2019est travailler\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 pour qui voyager, c\u2019est travailler\u2026<\/p>\n<p>A l\u2019issue du contr\u00f4le fiscal d\u2019une soci\u00e9t\u00e9, l\u2019administration refuse la d\u00e9duction de frais de voyages de son dirigeant. En cause, des voyages \u00e0 th\u00e8me de luxe, et sur mesure, en Afrique, en Asie et en Am\u00e9rique, qu\u2019elle n\u2019estime pas justifi\u00e9s, ni engag\u00e9s dans l\u2019int\u00e9r\u00eat de l\u2019exploitation. Elle rehausse donc l\u2019imp\u00f4t d\u00fb par la soci\u00e9t\u00e9.<\/p>\n<p>Ce que la soci\u00e9t\u00e9 conteste, rappelant que ces frais ont pourtant \u00e9t\u00e9 expos\u00e9s pour la prospection de nouveaux clients. Mais bien qu\u2019elle insiste sur l\u2019importance de sa client\u00e8le \u00e9trang\u00e8re pour justifier ces d\u00e9placements \u00e0 l\u2019\u00e9tranger, elle n\u2019apporte aucune justification sur la r\u00e9alit\u00e9 de la prospection commerciale invoqu\u00e9e ou sur les contacts qui auraient \u00e9t\u00e9 nou\u00e9s sur place avec cette client\u00e8le \u00e9trang\u00e8re.<\/p>\n<p>Ce que confirme le juge, qui maintient le redressement, et qui rappelle que c\u2019est \u00e0 la soci\u00e9t\u00e9 de prouver que les frais de d\u00e9placement, dont la d\u00e9duction fiscale est demand\u00e9e, ont bien \u00e9t\u00e9 engag\u00e9s dans l\u2019int\u00e9r\u00eat de l\u2019exploitation. Ce qui n\u2019est pas le cas ici&#8230;<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042204478?tab_selection=all&amp;searchField=ALL&amp;query=20PA00489&amp;page=1&amp;init=true\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la cour administrative d\u2019appel de Paris du 31 juillet 2020, n\u00b020PA00489<\/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\/voyage1.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 pour qui voyager, c\u2019est travailler\u2026<\/div>\n","protected":false},"author":0,"featured_media":261,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-260","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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