{"id":6707,"date":"2022-10-12T05:50:00","date_gmt":"2022-10-12T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/aides-financieres-entre-entreprises-toujours-deductibles\/"},"modified":"2022-10-12T05:50:00","modified_gmt":"2022-10-12T03:50:00","slug":"aides-financieres-entre-entreprises-toujours-deductibles","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/aides-financieres-entre-entreprises-toujours-deductibles\/","title":{"rendered":"Aides financi\u00e8res entre entreprises : toujours d\u00e9ductibles ?"},"content":{"rendered":"

Une soci\u00e9t\u00e9 consent des avances de tr\u00e9sorerie \u00e0 l\u2019une de ses filiales qui rencontre des difficult\u00e9s financi\u00e8res. Finalement, parce qu\u2019elle pense ne jamais \u00eatre rembours\u00e9e, elle d\u00e9cide de provisionner ces sommes\u2026 Une provision qu\u2019elle d\u00e9duit ensuite de son propre r\u00e9sultat imposable. Ce que conteste l\u2019administration fiscale\u2026 Pourquoi ?<\/p>\n

\n

D\u00e9duire une provision pour perte : attention \u00e0 la nature de l\u2019aide !<\/h2>\n

Une soci\u00e9t\u00e9 accorde des avances de tr\u00e9sorerie, sans int\u00e9r\u00eats, \u00e0 sa filiale qui rencontre des difficult\u00e9s financi\u00e8res depuis des ann\u00e9es. Mais au vu de la gravit\u00e9 de la situation, la soci\u00e9t\u00e9 craint que ces sommes ne lui soient jamais rembours\u00e9es.<\/p>\n

Elle d\u00e9cide donc de provisionner cette \u00ab cr\u00e9ance douteuse \u00bb, qu\u2019elle d\u00e9duit ensuite de ses r\u00e9sultats imposables pour le calcul de son imp\u00f4t sur les b\u00e9n\u00e9fices.<\/p>\n

Une erreur, selon l\u2019administration fiscale, qui rappelle qu\u2019en l\u2019absence de relations commerciales entre la soci\u00e9t\u00e9 et sa filiale, les avances de tr\u00e9sorerie ici consenties, m\u00eame si elles sont remboursables, constituent une aide \u00e0 caract\u00e8re \u00ab financier \u00bb\u2026 non d\u00e9ductible par nature du r\u00e9sultat imposable de la soci\u00e9t\u00e9 qui la consent.<\/p>\n

Ce que confirme le juge, qui valide le redressement fiscal.<\/p>\n

Source : Arr\u00eat de la cour administrative d\u2019appel de Nancy du 22 septembre 2022, n\u00b021NC00302<\/p>\n

Aides financi\u00e8res entre entreprises : toujours d\u00e9ductibles ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

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

Une soci\u00e9t\u00e9 consent des avances de tr\u00e9sorerie \u00e0 l\u2019une de ses filiales qui rencontre des difficult\u00e9s financi\u00e8res. Finalement, parce qu\u2019elle pense ne jamais \u00eatre rembours\u00e9e, elle d\u00e9cide de provisionner ces sommes\u2026 Une provision qu\u2019elle d\u00e9duit ensuite de son propre r\u00e9sultat imposable. Ce que conteste l\u2019administration fiscale\u2026 Pourquoi ?<\/p>\n","protected":false},"author":0,"featured_media":3877,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6707","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nAides financi\u00e8res entre entreprises : toujours d\u00e9ductibles ? - 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\/aides-financieres-entre-entreprises-toujours-deductibles\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aides financi\u00e8res entre entreprises : toujours d\u00e9ductibles ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 consent des avances de tr\u00e9sorerie \u00e0 l\u2019une de ses filiales qui rencontre des difficult\u00e9s financi\u00e8res. 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