{"id":5958,"date":"2022-02-15T05:48:00","date_gmt":"2022-02-15T04:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/anticiper-un-risque-de-perte-financiere-en-constituant-une-provision\/"},"modified":"2022-02-15T05:48:00","modified_gmt":"2022-02-15T04:48:00","slug":"anticiper-un-risque-de-perte-financiere-en-constituant-une-provision","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/anticiper-un-risque-de-perte-financiere-en-constituant-une-provision\/","title":{"rendered":"Anticiper un risque de perte financi\u00e8re\u2026 en constituant une provision ?"},"content":{"rendered":"<p >Pour anticiper un risque de perte financi\u00e8re, une soci\u00e9t\u00e9 de cr\u00e9dits constitue des provisions qu\u2019elle d\u00e9duit de son r\u00e9sultat imposable. Une d\u00e9duction refus\u00e9e par l\u2019administration fiscale, qui constate que la soci\u00e9t\u00e9 ne justifie ni du montant, ni du caract\u00e8re probable de la perte en question\u2026<\/p>\n<div>\n<h2> Provisions = justifications !<\/h2>\n<p>Les \u00e9tablissements de cr\u00e9dits peuvent, toutes conditions remplies, constituer et d\u00e9duire de leur r\u00e9sultat imposable des provisions pour tenir compte de la d\u00e9pr\u00e9ciation affectant les pr\u00eats qu\u2019ils octroient, sous r\u00e9serve qu\u2019\u00e0 la cl\u00f4ture de l\u2019exercice :<\/p>\n<ul>\n<li>la valeur probable de r\u00e9alisation des pr\u00eats soit inf\u00e9rieure \u00e0 leur valeur nominale ;<\/li>\n<li>ils justifient du montant et du caract\u00e8re probable de la perte.<\/li>\n<\/ul>\n<p>C\u2019est pr\u00e9cis\u00e9ment ce que vient de rappeler le juge dans le cadre d\u2019un litige opposant l\u2019administration fiscale \u00e0 une soci\u00e9t\u00e9 de cr\u00e9dits.<\/p>\n<p>Dans cette affaire, en effet, la soci\u00e9t\u00e9 se contentait d\u2019affirmer que les provisions d\u00e9duites avaient \u00e9t\u00e9 r\u00e9guli\u00e8rement comptabilis\u00e9es, sans justifier du montant et du caract\u00e8re probable de la perte.<\/p>\n<p>Une absence de justification qui a conduit l\u2019administration \u00e0 prononcer un redressement fiscal\u2026 et qui a conduit le juge \u00e0 le valider.<\/p>\n<p>Source : Arr\u00eat du Conseil d\u2019Etat du 2 f\u00e9vrier 2022, n\u00b0434428<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/anticiper-un-risque-de-perte-financiere-en-constituant-une-provision\" target=\"_blank\" rel=\"noopener\">Anticiper un risque de perte financi\u00e8re\u2026 en constituant une provision ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/anticipation.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour anticiper un risque de perte financi\u00e8re, une soci\u00e9t\u00e9 de cr\u00e9dits constitue des provisions qu\u2019elle d\u00e9duit de son r\u00e9sultat imposable. Une d\u00e9duction refus\u00e9e par l\u2019administration fiscale, qui constate que la soci\u00e9t\u00e9 ne justifie ni du montant, ni du caract\u00e8re probable de la perte en question\u2026<\/p>\n","protected":false},"author":0,"featured_media":5959,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5958","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>Anticiper un risque de perte financi\u00e8re\u2026 en constituant une provision ? - 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\/anticiper-un-risque-de-perte-financiere-en-constituant-une-provision\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Anticiper un risque de perte financi\u00e8re\u2026 en constituant une provision ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour anticiper un risque de perte financi\u00e8re, une soci\u00e9t\u00e9 de cr\u00e9dits constitue des provisions qu\u2019elle d\u00e9duit de son r\u00e9sultat imposable. 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