{"id":284,"date":"2020-12-18T01:25:00","date_gmt":"2020-12-18T00:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/cest-lhistoire-dun-dirigeant-a-qui-ladministration-fiscale-reproche-detre-devenu-salarie\/"},"modified":"2022-06-06T10:34:30","modified_gmt":"2022-06-06T08:34:30","slug":"cest-lhistoire-dun-dirigeant-a-qui-ladministration-fiscale-reproche-detre-devenu-salarie","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-dirigeant-a-qui-ladministration-fiscale-reproche-detre-devenu-salarie\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un dirigeant \u00e0 qui l\u2019administration fiscale reproche d\u2019\u00eatre devenu salari\u00e9\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un dirigeant \u00e0 qui l\u2019administration fiscale reproche d\u2019\u00eatre devenu salari\u00e9\u2026<\/p>\n<p>Le dirigeant d\u2019une soci\u00e9t\u00e9 c\u00e8de ses titres et, concomitamment, fait valoir ses droits \u00e0 la retraite. Parce qu\u2019il estime en remplir les conditions, il sollicite le b\u00e9n\u00e9fice d\u2019un avantage fiscal qui lui ouvre ici droit \u00e0 une exon\u00e9ration d\u2019imp\u00f4t gr\u00e2ce \u00e0 l\u2019application d\u2019un \u00ab abattement retraite \u00bb\u2026<\/p>\n<p>\u2026 que lui refuse l\u2019administration fiscale, constatant qu\u2019apr\u00e8s cette vente, il a accept\u00e9 le poste d\u2019expert technique et strat\u00e9gique au sein de son ancienne soci\u00e9t\u00e9, en qualit\u00e9 de salari\u00e9. Or, rappelle-t-elle, le b\u00e9n\u00e9fice de l\u2019avantage fiscal dont il r\u00e9clame l\u2019application suppose que, dans les 2 ans avant ou 2 ans apr\u00e8s la vente, il fasse valoir ses droits \u00e0 la retraite et cesse donc toute fonction dans la soci\u00e9t\u00e9. Toute fonction \u00ab de dirigeant \u00bb, rappelle \u00e0 son tour l\u2019ex-dirigeant\u2026<\/p>\n<p>\u00ab Toute fonction tout court \u00bb, r\u00e9torque le juge : le b\u00e9n\u00e9fice de cet abattement retraite est subordonn\u00e9 \u00e0 la cessation effective de toute fonction au sein de la soci\u00e9t\u00e9, qu&#8217;il s&#8217;agisse ou non de fonctions de dirigeant\u2026<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042590558?tab_selection=all&amp;searchField=ALL&amp;query=19nt00244&amp;page=1&amp;init=true\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour Administrative d\u2019Appel du 26 novembre 2020, n\u00b0 19NT00244<\/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\/cessionfondscommerce.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un dirigeant \u00e0 qui l\u2019administration fiscale reproche d\u2019\u00eatre devenu salari\u00e9\u2026<\/div>\n","protected":false},"author":0,"featured_media":285,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-284","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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