{"id":7012,"date":"2022-11-22T05:49:00","date_gmt":"2022-11-22T04:49:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/creance-douteuse-non-provisionnee-un-oubli-reparable\/"},"modified":"2022-11-22T05:49:00","modified_gmt":"2022-11-22T04:49:00","slug":"creance-douteuse-non-provisionnee-un-oubli-reparable","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/creance-douteuse-non-provisionnee-un-oubli-reparable\/","title":{"rendered":"Cr\u00e9ance douteuse non provisionn\u00e9e : un \u00ab oubli \u00bb r\u00e9parable ?"},"content":{"rendered":"

\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale remet en cause le caract\u00e8re irr\u00e9couvrable d\u2019une cr\u00e9ance et refuse que la soci\u00e9t\u00e9 contr\u00f4l\u00e9e d\u00e9duise la perte correspondante de son r\u00e9sultat imposable\u2026 Ce que ne conteste pas la soci\u00e9t\u00e9, qui demande alors \u00e0 pouvoir, a posteriori, provisionner (et d\u00e9duire) cette cr\u00e9ance qui demeure \u00ab douteuse \u00bb. Va-t-elle obtenir gain de cause ?<\/p>\n

\n

Cr\u00e9ance douteuse non provisionn\u00e9e : un \u00ab oubli \u00bb pas r\u00e9parable !<\/h2>\n

Parce qu\u2019elle pense rencontrer des difficult\u00e9s pour obtenir le paiement d\u2019une cr\u00e9ance, une soci\u00e9t\u00e9 constitue une provision pour cr\u00e9ance douteuse, comme la loi l\u2019y autorise.<\/p>\n

L\u2019ann\u00e9e suivante, consid\u00e9rant que cette cr\u00e9ance est finalement irr\u00e9couvrable, la soci\u00e9t\u00e9 reprend comptablement cette provision, puis constate une perte du m\u00eame montant qu\u2019elle d\u00e9duit de son r\u00e9sultat imposable pour le calcul de son imp\u00f4t sur les b\u00e9n\u00e9fices.<\/p>\n

Ce que l\u2019administration fiscale conteste : selon elle, en effet, la cr\u00e9ance en question ne pr\u00e9sente pas un caract\u00e8re irr\u00e9couvrable et doit donc \u00eatre r\u00e9int\u00e9gr\u00e9e au r\u00e9sultat imposable de l\u2019exercice clos au titre duquel elle a \u00e9t\u00e9 d\u00e9duite.<\/p>\n

Si la soci\u00e9t\u00e9 ne conteste pas cette d\u00e9cision, elle demande toutefois \u00e0 ne pas subir une \u00ab double imposition \u00bb. Concr\u00e8tement, elle demande \u00e0 op\u00e9rer une compensation entre le rehaussement de son r\u00e9sultat imposable et le r\u00e9tablissement de la provision reprise \u00e0 tort, la cr\u00e9ance en question demeurant toujours \u00ab douteuse \u00bb.<\/p>\n

Une demande refus\u00e9e par l\u2019administration, cette provision n\u2019ayant pas \u00e9t\u00e9 effectivement inscrite dans les \u00e9critures comptables de la soci\u00e9t\u00e9 \u00e0 la cl\u00f4ture de l\u2019exercice contr\u00f4l\u00e9 !<\/p>\n

Ce que confirme le juge, qui rappelle que le d\u00e9faut de constitution d\u2019une provision n\u2019est pas susceptible de faire l\u2019objet d\u2019une correction demand\u00e9e par voie de r\u00e9clamation ou, apr\u00e8s l\u2019expiration du d\u00e9lai de r\u00e9clamation, par voie de compensation \u00e0 l\u2019occasion d\u2019un redressement.<\/p>\n

Source : Arr\u00eat du Conseil d’\u00c9tat du 18 octobre 2022, n\u00b0461039<\/p>\n

Cr\u00e9ance douteuse non provisionn\u00e9e : un \u00ab oubli \u00bb r\u00e9parable ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

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

\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale remet en cause le caract\u00e8re irr\u00e9couvrable d\u2019une cr\u00e9ance et refuse que la soci\u00e9t\u00e9 contr\u00f4l\u00e9e d\u00e9duise la perte correspondante de son r\u00e9sultat imposable\u2026 Ce que ne conteste pas la soci\u00e9t\u00e9, qui demande alors \u00e0 pouvoir, a posteriori, provisionner (et d\u00e9duire) cette cr\u00e9ance qui demeure \u00ab douteuse \u00bb. Va-t-elle obtenir gain de cause ?<\/p>\n","protected":false},"author":0,"featured_media":7013,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7012","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nCr\u00e9ance douteuse non provisionn\u00e9e : un \u00ab oubli \u00bb r\u00e9parable ? - 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\/creance-douteuse-non-provisionnee-un-oubli-reparable\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9ance douteuse non provisionn\u00e9e : un \u00ab oubli \u00bb r\u00e9parable ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale remet en cause le caract\u00e8re irr\u00e9couvrable d\u2019une cr\u00e9ance et refuse que la soci\u00e9t\u00e9 contr\u00f4l\u00e9e d\u00e9duise la perte correspondante de son r\u00e9sultat imposable\u2026 Ce que ne conteste pas la soci\u00e9t\u00e9, qui demande alors \u00e0 pouvoir, a posteriori, provisionner (et d\u00e9duire) cette cr\u00e9ance qui demeure \u00ab douteuse \u00bb. 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