{"id":6726,"date":"2022-10-13T05:45:00","date_gmt":"2022-10-13T03:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/sommes-inscrites-en-compte-courant-dassocie-toujours-imposables\/"},"modified":"2022-10-13T05:45:00","modified_gmt":"2022-10-13T03:45:00","slug":"sommes-inscrites-en-compte-courant-dassocie-toujours-imposables","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/sommes-inscrites-en-compte-courant-dassocie-toujours-imposables\/","title":{"rendered":"Sommes inscrites en compte courant d\u2019associ\u00e9 : toujours imposables ?"},"content":{"rendered":"<p >Par principe, les sommes inscrites en compte courant d\u2019associ\u00e9 sont pr\u00e9sum\u00e9es \u00eatre des \u00ab revenus distribu\u00e9s \u00bb, donc \u00ab disponibles \u00bb\u2026 Ce qui les rend imposables. A ce sujet, le juge vient de rappeler l\u2019administration fiscale \u00e0 l\u2019ordre sur l\u2019appr\u00e9ciation du caract\u00e8re \u00ab disponible \u00bb d\u2019une telle somme\u2026<\/p>\n<div>\n<h2> Un bref rappel sur l\u2019appr\u00e9ciation du caract\u00e8re \u00ab disponible \u00bb des sommes inscrites en compte\u2026<\/h2>\n<p>Les sommes inscrites en cr\u00e9dit sur un compte courant d\u2019associ\u00e9 sont pr\u00e9sum\u00e9es \u00eatre des \u00ab revenus distribu\u00e9s \u00bb. De ce fait, elles sont pr\u00e9sum\u00e9es \u00ab disponibles \u00bb et donc, soumises \u00e0 l\u2019imp\u00f4t sur le revenu, m\u00eame si le propri\u00e9taire du compte d\u00e9cide, volontairement, de ne pas les pr\u00e9lever.<\/p>\n<p>Toutefois, cette pr\u00e9somption peut \u00eatre renvers\u00e9e lorsque le titulaire du compte apporte la preuve qu\u2019il n\u2019a pas \u00e9t\u00e9 en mesure de disposer des sommes en question. Dans ce cas, elles ne seront pas imposables l\u2019ann\u00e9e de leur inscription en compte.<\/p>\n<p>R\u00e9cemment, le juge est venu rappeler que pour d\u00e9terminer le caract\u00e8re \u00ab disponible \u00bb d\u2019une somme inscrite en compte courant d\u2019associ\u00e9, l\u2019administration fiscale doit appr\u00e9cier la situation de l\u2019entreprise dans sa globalit\u00e9, et notamment \u00e9tudier son actif et son passif net : elle ne peut pas se contenter d\u2019examiner le seul actif net.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat du conseil d&#8217;\u00c9tat du 28 septembre 2022, n\u00b0446858<\/p>\n<p><a title=\"Sommes inscrites en compte courant d\u2019associ\u00e9 : toujours imposables ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/sommes-inscrites-en-compte-courant-dassocie-toujours-imposables\" rel=\"nofollow noopener\" target=\"_blank\">Sommes inscrites en compte courant d\u2019associ\u00e9 : toujours imposables ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/comptecourantimposition.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Par principe, les sommes inscrites en compte courant d\u2019associ\u00e9 sont pr\u00e9sum\u00e9es \u00eatre des \u00ab revenus distribu\u00e9s \u00bb, donc \u00ab disponibles \u00bb\u2026 Ce qui les rend imposables. A ce sujet, le juge vient de rappeler l\u2019administration fiscale \u00e0 l\u2019ordre sur l\u2019appr\u00e9ciation du caract\u00e8re \u00ab disponible \u00bb d\u2019une telle somme\u2026<\/p>\n","protected":false},"author":0,"featured_media":6727,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6726","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>Sommes inscrites en compte courant d\u2019associ\u00e9 : toujours imposables ? - 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\/sommes-inscrites-en-compte-courant-dassocie-toujours-imposables\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sommes inscrites en compte courant d\u2019associ\u00e9 : toujours imposables ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Par principe, les sommes inscrites en compte courant d\u2019associ\u00e9 sont pr\u00e9sum\u00e9es \u00eatre des \u00ab revenus distribu\u00e9s \u00bb, donc \u00ab disponibles \u00bb\u2026 Ce qui les rend imposables. 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