{"id":6855,"date":"2022-11-02T05:55:00","date_gmt":"2022-11-02T04:55:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/victime-dune-pyramide-de-ponzi-quand-tout-secroule\/"},"modified":"2022-11-02T05:55:00","modified_gmt":"2022-11-02T04:55:00","slug":"victime-dune-pyramide-de-ponzi-quand-tout-secroule","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/victime-dune-pyramide-de-ponzi-quand-tout-secroule\/","title":{"rendered":"Victime d\u2019une pyramide de Ponzi : quand tout s\u2019\u00e9croule\u2026"},"content":{"rendered":"

Un couple investi dans une soci\u00e9t\u00e9 qui le r\u00e9mun\u00e8re en lui versant des int\u00e9r\u00eats\u2026 soumis \u00e0 l\u2019imp\u00f4t sur le revenu. Mais lorsqu\u2019il d\u00e9couvre que cette op\u00e9ration est, en r\u00e9alit\u00e9, une escroquerie, le couple s\u2019interroge : ces int\u00e9r\u00eats peuvent-ils toujours \u00eatre qualifi\u00e9s de \u00ab revenus \u00bb soumis \u00e0 l\u2019imp\u00f4t ?<\/p>\n

\n

Des int\u00e9r\u00eats imposables\u2026 m\u00eame en cas d\u2019escroquerie ?<\/h2>\n

Un couple a conclu plusieurs contrats de pr\u00eat participatif avec une soci\u00e9t\u00e9 publicitaire. En contrepartie, il a per\u00e7u des int\u00e9r\u00eats soumis \u00e0 l\u2019imp\u00f4t sur le revenu dans la cat\u00e9gorie des revenus de capitaux mobiliers.<\/p>\n

Suite \u00e0 une enqu\u00eate p\u00e9nale, une escroquerie de type \u00ab pyramide de Ponzi \u00bb est mise \u00e0 jour : en r\u00e9alit\u00e9, le g\u00e9rant de la soci\u00e9t\u00e9 publicitaire utilisait les fonds pr\u00eat\u00e9s par une partie des investisseurs pour r\u00e9mun\u00e9rer et rembourser les pr\u00eats consentis par d\u2019autres.<\/p>\n

En cons\u00e9quent, le couple saisit l\u2019administration fiscale pour demander le remboursement d\u2019une partie des sommes vers\u00e9es au titre de l\u2019imposition sur le revenu puisque, selon lui, au vu des circonstances, les sommes impos\u00e9es ne doivent pas \u00eatre qualifi\u00e9es de \u00ab r\u00e9mun\u00e9rations \u00bb (soumises \u00e0 l\u2019imp\u00f4t) mais de \u00ab remboursements de pr\u00eats \u00bb (non soumis \u00e0 l\u2019imp\u00f4t).<\/p>\n

Sauf que l\u2019administration conteste : les contrats de pr\u00eat participatif sont ind\u00e9pendants les uns des autres et ont donn\u00e9 lieu \u00e0 l\u2019\u00e9dition de plusieurs documents indiquant soit la date de remboursement du capital emprunt\u00e9, soit les paiements des int\u00e9r\u00eats dus en r\u00e9mun\u00e9ration des pr\u00eats.<\/p>\n

Et le capital a \u00e9t\u00e9 int\u00e9gralement rembours\u00e9 ainsi que les int\u00e9r\u00eats \u00e9chus, avant la d\u00e9couverte de l\u2019escroquerie !<\/p>\n

Au vu de ces \u00e9l\u00e9ments, le juge donne raison \u00e0 l\u2019administration et rejette la demande du couple. Les sommes en cause restent donc bel et bien imposables !<\/p>\n

Source<\/span> : Arr\u00eat du Conseil d’\u00c9tat du 18 octobre 2022, n\u00b0 461703<\/p>\n

Victime d\u2019une pyramide de Ponzi : quand tout s\u2019\u00e9croule\u2026 <\/a>\u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

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

Un couple investi dans une soci\u00e9t\u00e9 qui le r\u00e9mun\u00e8re en lui versant des int\u00e9r\u00eats\u2026 soumis \u00e0 l\u2019imp\u00f4t sur le revenu. Mais lorsqu\u2019il d\u00e9couvre que cette op\u00e9ration est, en r\u00e9alit\u00e9, une escroquerie, le couple s\u2019interroge : ces int\u00e9r\u00eats peuvent-ils toujours \u00eatre qualifi\u00e9s de \u00ab revenus \u00bb soumis \u00e0 l\u2019imp\u00f4t ?<\/p>\n","protected":false},"author":0,"featured_media":6856,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-6855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\nVictime d\u2019une pyramide de Ponzi : quand tout s\u2019\u00e9croule\u2026 - 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\/victime-dune-pyramide-de-ponzi-quand-tout-secroule\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Victime d\u2019une pyramide de Ponzi : quand tout s\u2019\u00e9croule\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un couple investi dans une soci\u00e9t\u00e9 qui le r\u00e9mun\u00e8re en lui versant des int\u00e9r\u00eats\u2026 soumis \u00e0 l\u2019imp\u00f4t sur le revenu. 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