{"id":5207,"date":"2022-05-04T05:50:00","date_gmt":"2022-05-04T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-une-societe-prend-en-charge-les-frais-davocats-de-son-dirigeant\/"},"modified":"2022-05-04T05:50:00","modified_gmt":"2022-05-04T03:50:00","slug":"quand-une-societe-prend-en-charge-les-frais-davocats-de-son-dirigeant","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/quand-une-societe-prend-en-charge-les-frais-davocats-de-son-dirigeant\/","title":{"rendered":"Quand une soci\u00e9t\u00e9 prend en charge les frais d\u2019avocats de son dirigeant\u2026"},"content":{"rendered":"

Dans le cadre de poursuites p\u00e9nales qui le visent personnellement, un dirigeant engage des avocats dont les frais sont, partiellement, support\u00e9s par la soci\u00e9t\u00e9. C\u2019est donc naturellement que cette derni\u00e8re a d\u00e9duit ces frais de son r\u00e9sultat imposable. A raison ?<\/p>\n

\n

Charges d\u00e9ductibles = charges engag\u00e9es dans l\u2019int\u00e9r\u00eat de l\u2019exploitation<\/h2>\n

Un dirigeant de soci\u00e9t\u00e9 est poursuivi en justice pour des op\u00e9rations boursi\u00e8res irr\u00e9guli\u00e8res. Pour se d\u00e9fendre, il engage des avocats, dont les frais sont en partie support\u00e9s par sa soci\u00e9t\u00e9.<\/p>\n

Des d\u00e9penses que la soci\u00e9t\u00e9 a naturellement d\u00e9duites de son r\u00e9sultat imposable\u2026 Ce que conteste l\u2019administration fiscale, qui consid\u00e8re qu\u2019ici, les frais d\u2019avocats ont \u00e9t\u00e9 engag\u00e9s dans l\u2019int\u00e9r\u00eat personnel du dirigeant et non dans l\u2019int\u00e9r\u00eat de l\u2019exploitation de la soci\u00e9t\u00e9.<\/p>\n

Une position partag\u00e9e par le juge, qui maintient donc le redressement fiscal.<\/p>\n

Source : Arr\u00eat de la Cour administrative d\u2019appel de Paris du 9 juin 2021, n\u00b020PA01202<\/p>\n

Quand une soci\u00e9t\u00e9 prend en charge les frais d\u2019avocats de son dirigeant\u2026<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

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

Dans le cadre de poursuites p\u00e9nales qui le visent personnellement, un dirigeant engage des avocats dont les frais sont, partiellement, support\u00e9s par la soci\u00e9t\u00e9. C\u2019est donc naturellement que cette derni\u00e8re a d\u00e9duit ces frais de son r\u00e9sultat imposable. A raison ?<\/p>\n","protected":false},"author":0,"featured_media":5208,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nQuand une soci\u00e9t\u00e9 prend en charge les frais d\u2019avocats de son dirigeant\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\/quand-une-societe-prend-en-charge-les-frais-davocats-de-son-dirigeant\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quand une soci\u00e9t\u00e9 prend en charge les frais d\u2019avocats de son dirigeant\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre de poursuites p\u00e9nales qui le visent personnellement, un dirigeant engage des avocats dont les frais sont, partiellement, support\u00e9s par la soci\u00e9t\u00e9. 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