{"id":5472,"date":"2021-12-10T01:25:00","date_gmt":"2021-12-10T00:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-qui-ne-declare-pas-tous-ses-revenus\/"},"modified":"2021-12-10T01:25:00","modified_gmt":"2021-12-10T00:25:00","slug":"cest-lhistoire-dun-dirigeant-qui-ne-declare-pas-tous-ses-revenus","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-dirigeant-qui-ne-declare-pas-tous-ses-revenus\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un dirigeant qui (ne) d\u00e9clare (pas) tous ses revenus\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un dirigeant qui (ne) d\u00e9clare (pas) tous ses revenus\u2026<\/p>\n<p>Au cours d\u2019un contr\u00f4le fiscal, l\u2019administration constate que la r\u00e9mun\u00e9ration du dirigeant, comptabilis\u00e9e en charges \u00e0 payer, a \u00e9t\u00e9 d\u00e9duite du r\u00e9sultat imposable, mais que le dirigeant ne l\u2019a pas d\u00e9clar\u00e9e pour le calcul de son imp\u00f4t sur le revenu\u2026<\/p>\n<p>Elle rectifie alors \u00e0 la hausse l\u2019imp\u00f4t personnel du dirigeant. Ce qu\u2019il conteste : il s\u2019av\u00e8re que la soci\u00e9t\u00e9 n\u2019a pas pu lui verser cette r\u00e9mun\u00e9ration. Parce qu\u2019il n\u2019a pas pu percevoir les sommes correspondantes, il ne les a donc pas d\u00e9clar\u00e9es. En toute logique selon lui\u2026 Mais pas pour l\u2019administration : m\u00eame s\u2019il n\u2019a pas per\u00e7u cette r\u00e9mun\u00e9ration, il n\u2019en a pas moins eu la libre disposition. D\u2019o\u00f9 le redressement fiscal\u2026<\/p>\n<p>\u2026 confirm\u00e9 par le juge : une r\u00e9mun\u00e9ration comptabilis\u00e9e en charges \u00e0 payer reste imposable m\u00eame si elle n\u2019est pas vers\u00e9e d\u00e8s lors qu\u2019elle revient au dirigeant qui a d\u00e9cid\u00e9 de la comptabiliser comme telle. Sauf si la tr\u00e9sorerie de l\u2019entreprise est insuffisante pour permettre un versement, ce que le dirigeant ne prouve pas ici\u2026<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038101414\/\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour Administrative d\u2019Appel de Versailles du 31 janvier 2019, n\u00b0 16VE03294<\/a><\/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\/calculapl2016.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un dirigeant qui (ne) d\u00e9clare (pas) tous ses revenus\u2026<\/div>\n","protected":false},"author":0,"featured_media":5474,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-5472","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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