{"id":296,"date":"2021-02-12T01:25:00","date_gmt":"2021-02-12T00:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/cest-lhistoire-dun-gerant-qui-se-deplace-beaucoup-trop-pour-ladministration-fiscale\/"},"modified":"2022-06-06T10:34:36","modified_gmt":"2022-06-06T08:34:36","slug":"cest-lhistoire-dun-gerant-qui-se-deplace-beaucoup-trop-pour-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-gerant-qui-se-deplace-beaucoup-trop-pour-ladministration-fiscale\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un g\u00e9rant qui se d\u00e9place beaucoup\u2026 trop pour l\u2019administration fiscale\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un g\u00e9rant qui se d\u00e9place beaucoup\u2026 trop pour l\u2019administration fiscale\u2026<\/p>\n<p>A l\u2019issue du contr\u00f4le d\u2019une soci\u00e9t\u00e9, l\u2019administration estime que des frais de d\u00e9placement et de logistique ont \u00e9t\u00e9 pay\u00e9s par elle, non pas dans l\u2019int\u00e9r\u00eat de son exploitation, mais dans celui de son g\u00e9rant. Elle r\u00e9clame donc \u00e0 ce dernier un suppl\u00e9ment d\u2019imp\u00f4t sur le revenu\u2026<\/p>\n<p>\u00ab Non \u00bb, conteste le g\u00e9rant, pour qui tout s\u2019explique : les frais de d\u00e9placement en question sont li\u00e9s au projet d\u2019implantation d\u2019un p\u00f4le d\u2019activit\u00e9 num\u00e9rique dont sa soci\u00e9t\u00e9 a la charge. Quant aux d\u00e9penses de logistique, elles concernent le stockage des documents de son entreprise\u2026 \u00e0 plusieurs centaines de kilom\u00e8tres de son lieu d\u2019implantation, dans un d\u00e9partement dans lequel il dispose justement d\u2019une r\u00e9sidence secondaire, constate et conteste l\u2019administration\u2026<\/p>\n<p>Ce qui interpelle aussi le juge qui confirme le redressement fiscal : pour lui, aucun lien n\u2019est \u00e9tabli entre les d\u00e9placements et le projet d\u2019implantation et l\u2019entreprise n\u2019a aucun int\u00e9r\u00eat \u00e9conomique \u00e0 proc\u00e9der \u00e0 un stockage aussi \u00e9loign\u00e9 de son implantation\u2026<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000043096239?init=true&amp;page=1&amp;query=437834&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat du Conseil d\u2019Etat du 3 f\u00e9vrier 2021, n\u00b0437834<\/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\/deplacementpro.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un g\u00e9rant qui se d\u00e9place beaucoup\u2026 trop pour l\u2019administration fiscale\u2026<\/div>\n","protected":false},"author":0,"featured_media":291,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-296","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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