{"id":5047,"date":"2022-05-27T05:45:00","date_gmt":"2022-05-27T03:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/revenus-reputes-distribues-qui-prouve-quoi\/"},"modified":"2022-05-27T05:45:00","modified_gmt":"2022-05-27T03:45:00","slug":"revenus-reputes-distribues-qui-prouve-quoi","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/revenus-reputes-distribues-qui-prouve-quoi\/","title":{"rendered":"Revenus r\u00e9put\u00e9s distribu\u00e9s : qui prouve quoi ?"},"content":{"rendered":"

A l\u2019occasion du contr\u00f4le fiscal d\u2019une soci\u00e9t\u00e9, l\u2019administration peut refuser la d\u00e9duction de certaines charges et consid\u00e9rer qu\u2019il s\u2019agit en r\u00e9alit\u00e9 de \u00ab revenus r\u00e9put\u00e9s distribu\u00e9s \u00bb. Par voie de cons\u00e9quence, elle imposera ces \u00ab revenus r\u00e9put\u00e9s distribu\u00e9s \u00bb au niveau du dirigeant associ\u00e9. Ce qui ne peut toutefois pas se faire sans preuves\u2026<\/p>\n

\n

Revenus r\u00e9put\u00e9s distribu\u00e9s\u2026 par d\u00e9faut au \u00ab ma\u00eetre de l\u2019affaire \u00bb ?<\/h2>\n

Une SARL fait l\u2019objet d\u2019un contr\u00f4le fiscal \u00e0 l\u2019occasion duquel l\u2019administration refuse la d\u00e9duction de certaines charges. Elle rectifie donc l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices de cette soci\u00e9t\u00e9 \u00e0 due concurrence et en tire toutes les cons\u00e9quences au niveau de son associ\u00e9 g\u00e9rant.<\/p>\n

Elle consid\u00e8re que la prise en charge des d\u00e9penses dont elle a refus\u00e9 la d\u00e9duction chez la soci\u00e9t\u00e9 correspond en r\u00e9alit\u00e9 \u00e0 des revenus r\u00e9put\u00e9s distribu\u00e9s. Et parce que l\u2019associ\u00e9 g\u00e9rant est, selon elle, le \u00ab ma\u00eetre de l\u2019affaire \u00bb, c\u2019est \u00e0 lui que reviennent ces revenus r\u00e9put\u00e9s distribu\u00e9s : elle rectifie donc l\u2019imp\u00f4t sur le revenu de l\u2019associ\u00e9 g\u00e9rant \u00e0 due concurrence.<\/p>\n

Pour l\u2019administration, c\u2019est en effet lui qui est r\u00e9put\u00e9 avoir appr\u00e9hend\u00e9 les fonds en question dans la mesure o\u00f9, en qualit\u00e9 de ma\u00eetre de l\u2019affaire, il \u00e9tait en mesure de pr\u00e9lever les sommes \u00e0 son profit.<\/p>\n

Un raisonnement un peu rapide pour le juge : pour lui, l\u2019administration doit prouver que les revenus ont effectivement \u00e9t\u00e9 distribu\u00e9s au g\u00e9rant associ\u00e9, et non simplement le pr\u00e9sumer en raison de sa qualit\u00e9 de ma\u00eetre de l’affaire.<\/p>\n

Faute de rapporter cette preuve, le redressement fiscal propre au g\u00e9rant associ\u00e9 ne peut pas tenir\u2026<\/p>\n

Source<\/span> : Arr\u00eat du Conseil d\u2019Etat du 19 mai 2022, n\u00b0 446787<\/p>\n

Revenus r\u00e9put\u00e9s distribu\u00e9s : qui prouve quoi ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

A l\u2019occasion du contr\u00f4le fiscal d\u2019une soci\u00e9t\u00e9, l\u2019administration peut refuser la d\u00e9duction de certaines charges et consid\u00e9rer qu\u2019il s\u2019agit en r\u00e9alit\u00e9 de \u00ab revenus r\u00e9put\u00e9s distribu\u00e9s \u00bb. Par voie de cons\u00e9quence, elle imposera ces \u00ab revenus r\u00e9put\u00e9s distribu\u00e9s \u00bb au niveau du dirigeant associ\u00e9. Ce qui ne peut toutefois pas se faire sans preuves\u2026<\/p>\n","protected":false},"author":0,"featured_media":5048,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nRevenus r\u00e9put\u00e9s distribu\u00e9s : qui prouve quoi ? - 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\/revenus-reputes-distribues-qui-prouve-quoi\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Revenus r\u00e9put\u00e9s distribu\u00e9s : qui prouve quoi ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"A l\u2019occasion du contr\u00f4le fiscal d\u2019une soci\u00e9t\u00e9, l\u2019administration peut refuser la d\u00e9duction de certaines charges et consid\u00e9rer qu\u2019il s\u2019agit en r\u00e9alit\u00e9 de \u00ab revenus r\u00e9put\u00e9s distribu\u00e9s \u00bb. 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