{"id":7107,"date":"2022-12-05T05:47:00","date_gmt":"2022-12-05T04:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/provision-pour-depreciation-de-stock-cest-quoi-un-stock\/"},"modified":"2022-12-05T05:47:00","modified_gmt":"2022-12-05T04:47:00","slug":"provision-pour-depreciation-de-stock-cest-quoi-un-stock","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/provision-pour-depreciation-de-stock-cest-quoi-un-stock\/","title":{"rendered":"Provision pour d\u00e9pr\u00e9ciation de stock : c\u2019est quoi un \u00ab stock \u00bb ?"},"content":{"rendered":"<p >\u00c0 l\u2019occasion d\u2019un contr\u00f4le fiscal, l\u2019administration remet en cause la provision pour d\u00e9pr\u00e9ciation de stock constitu\u00e9e par une soci\u00e9t\u00e9 dont l\u2019activit\u00e9 consiste \u00e0 promouvoir une marque de v\u00e9hicules de luxe. Le motif ? Les v\u00e9hicules concern\u00e9s par cette provision ne seraient pas du \u00ab stock \u00bb\u2026<\/p>\n<div>\n<h2> V\u00e9hicules de d\u00e9monstration = stock ?<\/h2>\n<p>Une soci\u00e9t\u00e9 exerce une activit\u00e9 de promotion et de d\u00e9veloppement d\u2019une marque de v\u00e9hicules de luxe. Pour ce faire, elle ach\u00e8te des voitures de d\u00e9monstration \u00e0 cette marque puis, une fois l\u2019op\u00e9ration publicitaire achev\u00e9e, les revend rapidement.<\/p>\n<p>Parce que ces v\u00e9hicules perdent de la valeur entre le moment de leur achat et le moment de leur revente, la soci\u00e9t\u00e9 d\u00e9cide de constituer une provision pour d\u00e9pr\u00e9ciation de stock, comme la loi l\u2019y autorise&#8230;<\/p>\n<p>Sauf que ces voitures ne sont pas du \u00ab stock \u00bb, selon l\u2019administration : pour elle, en effet, les v\u00e9hicules de d\u00e9monstration sont ici utilis\u00e9s non pas dans le cadre d\u2019une activit\u00e9 de n\u00e9goce automobile, mais dans le cadre d\u2019une activit\u00e9 commerciale consistant \u00e0 d\u00e9velopper et \u00e0 promouvoir une marque de prestige.<\/p>\n<p>D\u00e8s lors que la soci\u00e9t\u00e9 ne les ach\u00e8te pas, au d\u00e9part, dans le but de les revendre ou de les donner en location, ces v\u00e9hicules ne constituent pas du \u00ab stock \u00bb, mais un \u00e9l\u00e9ment de l\u2019actif immobilis\u00e9.<\/p>\n<p>En cons\u00e9quence la constitution d\u2019une provision pour d\u00e9pr\u00e9ciation de stock n\u2019est pas justifi\u00e9e.<\/p>\n<p>Ce que confirme le juge, qui valide le redressement fiscal !<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> :<\/p>\n<ul>\n<li>Arr\u00eat du Conseil d&#8217;\u00c9tat du 22 novembre 2022, n\u00b0 456405<\/li>\n<li>Arr\u00eat de la cour administrative d\u2019appel Paris du 8 juillet 2021, n\u00b0 20PA02183<\/li>\n<\/ul>\n<p><a title=\"Provision pour d\u00e9pr\u00e9ciation de stock : c\u2019est quoi un \u00ab stock \u00bb ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/provision-pour-depreciation-de-stock-cest-quoi-un-stock\" rel=\"nofollow noopener\" target=\"_blank\">Provision pour d\u00e9pr\u00e9ciation de stock : c\u2019est quoi un \u00ab stock \u00bb ? <\/a>\u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/voiturededemo.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 l\u2019occasion d\u2019un contr\u00f4le fiscal, l\u2019administration remet en cause la provision pour d\u00e9pr\u00e9ciation de stock constitu\u00e9e par une soci\u00e9t\u00e9 dont l\u2019activit\u00e9 consiste \u00e0 promouvoir une marque de v\u00e9hicules de luxe. Le motif ? Les v\u00e9hicules concern\u00e9s par cette provision ne seraient pas du \u00ab stock \u00bb\u2026<\/p>\n","protected":false},"author":0,"featured_media":7108,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7107","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>Provision pour d\u00e9pr\u00e9ciation de stock : c\u2019est quoi un \u00ab stock \u00bb ? - 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\/provision-pour-depreciation-de-stock-cest-quoi-un-stock\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Provision pour d\u00e9pr\u00e9ciation de stock : c\u2019est quoi un \u00ab stock \u00bb ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 l\u2019occasion d\u2019un contr\u00f4le fiscal, l\u2019administration remet en cause la provision pour d\u00e9pr\u00e9ciation de stock constitu\u00e9e par une soci\u00e9t\u00e9 dont l\u2019activit\u00e9 consiste \u00e0 promouvoir une marque de v\u00e9hicules de luxe. 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