{"id":299,"date":"2021-02-26T01:25:00","date_gmt":"2021-02-26T00:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/cest-lhistoire-dune-societe-qui-sestime-seule-maitre-de-ses-choix-de-gestion\/"},"modified":"2022-06-06T10:34:38","modified_gmt":"2022-06-06T08:34:38","slug":"cest-lhistoire-dune-societe-qui-sestime-seule-maitre-de-ses-choix-de-gestion","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-sestime-seule-maitre-de-ses-choix-de-gestion\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui s\u2019estime (seule ?) ma\u00eetre de ses choix de gestion&#8230;"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui s\u2019estime (seule ?) ma\u00eetre de ses choix de gestion&#8230;<\/p>\n<p>Une soci\u00e9t\u00e9 a factur\u00e9 une prestation \u00e0 une filiale mais, cette derni\u00e8re rencontrant des difficult\u00e9s financi\u00e8res, la soci\u00e9t\u00e9 m\u00e8re constate une provision li\u00e9e au risque de non-recouvrement de cette cr\u00e9ance. Une provision qu\u2019elle d\u00e9duit pour le calcul de son r\u00e9sultat imposable\u2026<\/p>\n<p>A tort, estime l\u2019administration qui rectifie son imp\u00f4t sur les b\u00e9n\u00e9fices : pour elle, la soci\u00e9t\u00e9 aurait d\u00fb consentir \u00e0 sa filiale un abandon de cr\u00e9ance, non d\u00e9ductible s\u2019agissant d\u2019une aide financi\u00e8re&#8230; \u00ab Non \u00bb r\u00e9pond la soci\u00e9t\u00e9 : en abandonnant sa cr\u00e9ance, elle aurait d\u00e9finitivement renonc\u00e9 \u00e0 recouvrer les sommes dues, ce qui n\u2019\u00e9tait pas son intention. Ici, il s\u2019agissait simplement d\u2019anticiper un risque d\u2019impay\u00e9 en esp\u00e9rant un retour \u00e0 meilleure fortune de sa filiale.<\/p>\n<p>A raison, estime le juge qui annule le redressement fiscal : non seulement le risque de non-recouvrement de la cr\u00e9ance est av\u00e9r\u00e9, mais, en outre, l\u2019administration fiscale ne prouve pas que le choix op\u00e9r\u00e9 par la soci\u00e9t\u00e9 rel\u00e8ve d\u2019une gestion anormale.<\/p>\n<p><\/p>\n<p class=\"sources\">Jugement du Tribunal administratif de Montreuil du 30 octobre 2017, n\u00b01607367 (NP)<\/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\/impotstaxes2017.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui s\u2019estime (seule ?) ma\u00eetre de ses choix de gestion&#8230;<\/div>\n","protected":false},"author":0,"featured_media":300,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-299","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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