{"id":351,"date":"2021-03-22T05:45:00","date_gmt":"2021-03-22T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/sommes-inscrites-en-compte-courant-dassocie-impot\/"},"modified":"2021-03-28T03:01:08","modified_gmt":"2021-03-28T01:01:08","slug":"sommes-inscrites-en-compte-courant-dassocie-impot","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/sommes-inscrites-en-compte-courant-dassocie-impot\/","title":{"rendered":"Sommes inscrites en compte courant d\u2019associ\u00e9 = imp\u00f4t ?"},"content":{"rendered":"<p >Les sommes inscrites au cr\u00e9dit du compte courant d\u2019associ\u00e9 sont-elles imposables lorsqu\u2019elles ne sont pas \u00ab disponibles \u00bb ? R\u00e9ponse\u2026<\/p>\n<div>\n<h2>Un principe, une exception\u2026<\/h2>\n<p>Par principe, les sommes qui sont inscrites en compte courant d\u2019associ\u00e9 sont consid\u00e9r\u00e9es, sauf preuve contraire, comme \u00e9tant \u00e0 la disposition de l\u2019associ\u00e9 : elles sont donc imposables entre ses mains.<\/p>\n<p>Cela r\u00e9sulte du fait qu\u2019un compte courant d\u2019associ\u00e9 permet \u00e0 son titulaire de pr\u00e9lever, \u00e0 tout moment, les sommes qui y sont inscrites, sauf convention contraire.<\/p>\n<p>N\u00e9anmoins, si l\u2019associ\u00e9 prouve que les sommes en question sont indisponibles, il pourra \u00e9chapper \u00e0 l\u2019imposition.<\/p>\n<p>Retenez que cette indisponibilit\u00e9 peut r\u00e9sulter :<\/p>\n<ul>\n<li>de la tr\u00e9sorerie de la soci\u00e9t\u00e9, qui est dans un \u00e9tat tel que tout pr\u00e9l\u00e8vement est financi\u00e8rement impossible ;<\/li>\n<li>d\u2019une convention, d\u2019un contrat ou d\u2019une d\u00e9cision de blocage qui ne r\u00e9sulte pas de la volont\u00e9 de l\u2019associ\u00e9.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> R\u00e9ponse minist\u00e9rielle Masson du 11 mars 2021, S\u00e9nat, n\u00b019892<\/p>\n<p><a title=\"Sommes inscrites en compte courant d\u2019associ\u00e9 = imp\u00f4t ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/sommes-inscrites-en-compte-courant-dassocie-impot\" rel=\"nofollow noopener\" target=\"_blank\">Sommes inscrites en compte courant d\u2019associ\u00e9 = imp\u00f4t ? <\/a>\u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/chambreforte.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les sommes inscrites au cr\u00e9dit du compte courant d\u2019associ\u00e9 sont-elles imposables lorsqu\u2019elles ne sont pas \u00ab disponibles \u00bb ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":3282,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-351","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sommes inscrites en compte courant d\u2019associ\u00e9 = imp\u00f4t ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/sommes-inscrites-en-compte-courant-dassocie-impot\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sommes inscrites en compte courant d\u2019associ\u00e9 = imp\u00f4t ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les sommes inscrites au cr\u00e9dit du compte courant d\u2019associ\u00e9 sont-elles imposables lorsqu\u2019elles ne sont pas \u00ab disponibles \u00bb ? 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