{"id":5117,"date":"2022-05-16T05:45:00","date_gmt":"2022-05-16T03:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-exemple-concret-de-ce-quil-ne-faut-pas-faire\/"},"modified":"2022-05-16T05:45:00","modified_gmt":"2022-05-16T03:45:00","slug":"acte-anormal-de-gestion-exemple-concret-de-ce-quil-ne-faut-pas-faire","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/acte-anormal-de-gestion-exemple-concret-de-ce-quil-ne-faut-pas-faire\/","title":{"rendered":"Acte anormal de gestion : exemple concret de ce qu\u2019il ne faut pas faire\u2026"},"content":{"rendered":"<p >A l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration a consid\u00e9r\u00e9 que les avances de tr\u00e9sorerie consenties par une soci\u00e9t\u00e9 \u00e0 sa soci\u00e9t\u00e9 s\u0153ur pour l\u2019aider \u00e0 faire face \u00e0 un emprunt bancaire \u00e9taient constitutives d\u2019un \u00ab acte anormal de gestion \u00bb. Pourquoi ?<\/p>\n<div>\n<h2> Aide financi\u00e8re = acte anormal de gestion ?<\/h2>\n<p>2 soci\u00e9t\u00e9s (A et B) appartiennent \u00e0 un m\u00eame dirigeant : elles sont ce que l\u2019on appelle des \u00ab soci\u00e9t\u00e9s s\u0153urs \u00bb.<\/p>\n<p>Parce que la soci\u00e9t\u00e9 B rencontre des difficult\u00e9s financi\u00e8res, la soci\u00e9t\u00e9 A lui consent des avances de tr\u00e9sorerie, pour pr\u00e8s de 90 000 \u20ac, afin de l\u2019aider \u00e0 rembourser un emprunt bancaire.<\/p>\n<p>\u00ab Un acte anormal de gestion \u00bb pour l\u2019administration fiscale, qui consid\u00e8re :<\/p>\n<ul>\n<li>que la soci\u00e9t\u00e9 A n\u2019avait aucun int\u00e9r\u00eat \u00e9conomique \u00e0 consentir les avances en question \u00e0 sa soci\u00e9t\u00e9 s\u0153ur ;<\/li>\n<li>que ces avances ont permis au dirigeant des 2 soci\u00e9t\u00e9s de ne pas avoir \u00e0 financer personnellement les besoins de tr\u00e9sorerie de la soci\u00e9t\u00e9 B en sa qualit\u00e9 de caution solidaire de l\u2019emprunt bancaire.<\/li>\n<\/ul>\n<p>\u00ab Un acte anormal de gestion \u00bb pour le juge, qui confirme la position de l\u2019administration et le redressement fiscal personnel du dirigeant !<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat de la Cour administrative d\u2019appel de Marseille du 17 mars 2022, n\u00b021MA02353<\/p>\n<p><a title=\"Acte anormal de gestion : exemple concret de ce qu\u2019il ne faut pas faire\u2026\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/acte-anormal-de-gestion-exemple-concret-de-ce-quil-ne-faut-pas-faire\" rel=\"nofollow noopener\" target=\"_blank\">Acte anormal de gestion : exemple concret de ce qu\u2019il ne faut pas faire\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/aidefinanciere18.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration a consid\u00e9r\u00e9 que les avances de tr\u00e9sorerie consenties par une soci\u00e9t\u00e9 \u00e0 sa soci\u00e9t\u00e9 s\u0153ur pour l\u2019aider \u00e0 faire face \u00e0 un emprunt bancaire \u00e9taient constitutives d\u2019un \u00ab acte anormal de gestion \u00bb. Pourquoi ?<\/p>\n","protected":false},"author":0,"featured_media":5118,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Acte anormal de gestion : exemple concret de ce qu\u2019il ne faut pas faire\u2026 - 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\/acte-anormal-de-gestion-exemple-concret-de-ce-quil-ne-faut-pas-faire\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acte anormal de gestion : exemple concret de ce qu\u2019il ne faut pas faire\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"A l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration a consid\u00e9r\u00e9 que les avances de tr\u00e9sorerie consenties par une soci\u00e9t\u00e9 \u00e0 sa soci\u00e9t\u00e9 s\u0153ur pour l\u2019aider \u00e0 faire face \u00e0 un emprunt bancaire \u00e9taient constitutives d\u2019un \u00ab acte anormal de gestion \u00bb. 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