{"id":5489,"date":"2022-02-04T01:25:00","date_gmt":"2022-02-04T00:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-tente-en-vain-dobtenir-le-paiement-dune-facture\/"},"modified":"2022-02-04T01:25:00","modified_gmt":"2022-02-04T00:25:00","slug":"cest-lhistoire-dune-societe-qui-tente-en-vain-dobtenir-le-paiement-dune-facture","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-tente-en-vain-dobtenir-le-paiement-dune-facture\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui tente, en vain, d\u2019obtenir le paiement d\u2019une facture\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui tente, en vain, d\u2019obtenir le paiement d\u2019une facture\u2026<\/p>\n<p>Une soci\u00e9t\u00e9 r\u00e9clame \u00e0 une entreprise cliente le paiement d\u2019une facture. Mais cette derni\u00e8re, rencontrant des difficult\u00e9s financi\u00e8res, ne r\u00e9agit pas. Parce que le risque de non-recouvrement est selon elle av\u00e9r\u00e9, elle constate et d\u00e9duit, \u00e0 due concurrence, une provision pour \u00ab cr\u00e9ance douteuse \u00bb\u2026<\/p>\n<p>Qui n\u2019a de douteuse que le nom, estime l\u2019administration qui lui refuse la d\u00e9duction fiscale de cette provision et rectifie donc le montant de son imp\u00f4t sur les b\u00e9n\u00e9fices \u00e0 due concurrence : elle reproche, en fait, \u00e0 la soci\u00e9t\u00e9 de ne pas avoir engag\u00e9, avant tout, des d\u00e9marches pour recouvrer sa cr\u00e9ance. Ce que conteste la soci\u00e9t\u00e9, rappelant que l\u2019entreprise cliente, plac\u00e9e en redressement judiciaire, a fini, au cours de l\u2019ann\u00e9e suivante, par \u00eatre radi\u00e9e du registre du commerce et des soci\u00e9t\u00e9s\u2026<\/p>\n<p>Ce qui suffit, pour le juge, \u00e0 caract\u00e9riser un risque de perte probable de cette cr\u00e9ance, la radiation ne venant que confirmer une situation financi\u00e8re d\u00e9j\u00e0 compromise, av\u00e9r\u00e9e \u00e0 la cl\u00f4ture de l\u2019exercice.<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000020829464\/\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour Administrative d\u2019Appel de Nantes du 23 mars 2009, n\u00b0 07NT00846<\/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\/factureimpayee2.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui tente, en vain, d\u2019obtenir le paiement d\u2019une facture\u2026<\/div>\n","protected":false},"author":0,"featured_media":5491,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-5489","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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