{"id":7112,"date":"2022-12-02T01:25:00","date_gmt":"2022-12-02T00:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-pour-qui-le-dimanche-est-un-jour-comme-un-autre\/"},"modified":"2022-12-02T01:25:00","modified_gmt":"2022-12-02T00:25:00","slug":"cest-lhistoire-dun-dirigeant-pour-qui-le-dimanche-est-un-jour-comme-un-autre","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-dirigeant-pour-qui-le-dimanche-est-un-jour-comme-un-autre\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un dirigeant pour qui le dimanche est un jour comme un autre\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un dirigeant pour qui le dimanche est un jour comme un autre\u2026<\/p>\n<p>\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale refuse qu\u2019une soci\u00e9t\u00e9 d\u00e9duise de son imp\u00f4t sur les b\u00e9n\u00e9fices une partie des frais de repas, d\u2019h\u00f4tellerie et de \u00ab r\u00e9ception \u00bb de son dirigeant pay\u00e9s, la plupart du temps, le week-end. Pourquoi ? Parce qu\u2019ils ne sont ni justifi\u00e9s, ni engag\u00e9s dans l\u2019int\u00e9r\u00eat de l\u2019exploitation, selon elle\u2026<\/p>\n<p>Ce que le dirigeant conteste, rappelant, factures \u00e0 l\u2019appui, que ces frais correspondent \u00e0 des invitations de clients de la soci\u00e9t\u00e9\u2026 qui ne sont malheureusement disponibles que le week-end ! Sauf que ces factures ne mentionnent que le nom du dirigeant et de son \u00e9pouse, mais jamais ceux des clients, rel\u00e8ve l\u2019administration. Elles ne suffisent donc pas \u00e0 \u00e9tablir le caract\u00e8re professionnel des frais en question.<\/p>\n<p>Ce que confirme le juge, qui maintient le redressement fiscal : c\u2019est \u00e0 la soci\u00e9t\u00e9 de prouver que les frais de d\u00e9placement dont la d\u00e9duction est demand\u00e9e ont bien \u00e9t\u00e9 engag\u00e9s dans l\u2019int\u00e9r\u00eat de l\u2019exploitation. Ce qui est loin d\u2019\u00eatre le cas ici\u2026<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000039474817\/\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la cour administrative d\u2019appel de Lyon du 5 d\u00e9cembre 2019, n\u00b018LY01587<\/a><\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a><\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/frais-pro.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un dirigeant pour qui le dimanche est un jour comme un autre\u2026<\/div>\n","protected":false},"author":0,"featured_media":7113,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-7112","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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