{"id":7567,"date":"2023-02-21T05:45:00","date_gmt":"2023-02-21T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/"},"modified":"2023-02-21T05:45:00","modified_gmt":"2023-02-21T04:45:00","slug":"integration-fiscale-des-charges-financieres-non-deductibles","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/","title":{"rendered":"Int\u00e9gration fiscale : des charges financi\u00e8res non d\u00e9ductibles ?"},"content":{"rendered":"<p >Une soci\u00e9t\u00e9 ach\u00e8te une autre soci\u00e9t\u00e9 qui, d\u00e8s lors, rejoint l\u2019int\u00e9gration fiscale en place. \u00c0 la suite de cette op\u00e9ration, l\u2019acheteuse croit logique de d\u00e9duire du r\u00e9sultat d\u2019ensemble du groupe la totalit\u00e9 des charges financi\u00e8res li\u00e9es \u00e0 cette acquisition. Une logique que ne partage pas l\u2019administration fiscale\u2026 Explications.<\/p>\n<div>\n<h2>Des limites \u00e0 l\u2019optimisation par le r\u00e9gime de l\u2019int\u00e9gration fiscale\u2026<\/h2>\n<p>Une soci\u00e9t\u00e9 ach\u00e8te aupr\u00e8s de ses actionnaires une autre soci\u00e9t\u00e9 qui devient membre de son int\u00e9gration fiscale, et d\u00e9duit la totalit\u00e9 des charges financi\u00e8res li\u00e9es \u00e0 cette op\u00e9ration du r\u00e9sultat imposable du groupe\u2026<\/p>\n<p>Une logique un peu trop ambitieuse, aux yeux de l\u2019administration fiscale, qui proc\u00e8de \u00e0 un redressement. Mais pourquoi ?<\/p>\n<p>Pour le comprendre il nous faut revenir aux sources de l\u2019int\u00e9gration fiscale\u2026<\/p>\n<p>Mis en place 1988, ce r\u00e9gime permet, entre autres, d\u2019optimiser l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pay\u00e9 par un groupe de soci\u00e9t\u00e9s, en imputant sur les b\u00e9n\u00e9fices des unes les d\u00e9ficits des autres.<\/p>\n<p>Parce qu\u2019un tel dispositif peut s\u2019av\u00e9rer tr\u00e8s avantageux, certaines limites ont \u00e9t\u00e9 pos\u00e9es.<\/p>\n<p>Parmi celles-ci, il en est une qui concerne l\u2019achat, aupr\u00e8s des actionnaires contr\u00f4lant le groupe, d\u2019une soci\u00e9t\u00e9 rejoignant l\u2019int\u00e9gration fiscale : dans ce cas pr\u00e9cis, les charges financi\u00e8res li\u00e9es \u00e0 l\u2019op\u00e9ration d\u2019acquisition ne sont fiscalement d\u00e9ductibles du r\u00e9sultat imposable du groupe que pour un montant forfaitaire.<\/p>\n<p>Cependant, cette limitation ne s\u2019applique que si les actionnaires en question :<\/p>\n<ul>\n<li>agissent de concert, c\u2019est-\u00e0-dire qu\u2019ils sont tous d\u2019accord pour l\u2019acquisition ;<\/li>\n<li>exercent un contr\u00f4le conjoint sur la soci\u00e9t\u00e9 cessionnaire, c\u2019est-\u00e0-dire d\u00e9terminent ensemble les d\u00e9cisions prises en assembl\u00e9e g\u00e9n\u00e9rale. Ce crit\u00e8re n\u2019est pas rempli lorsqu\u2019un associ\u00e9, ayant un droit de v\u00e9to, s\u2019oppose aux autres sur les d\u00e9cisions strat\u00e9giques de la soci\u00e9t\u00e9.<\/li>\n<\/ul>\n<p>Dans cette affaire, c\u2019est pr\u00e9cis\u00e9ment sur ce second crit\u00e8re que le d\u00e9bat porte : l\u2019un des actionnaires avait utilis\u00e9 \u00e0 plusieurs reprises son droit de v\u00e9to. La soci\u00e9t\u00e9 redress\u00e9e consid\u00e8re donc que les conditions imposant la limitation de la d\u00e9ductibilit\u00e9 des charges financi\u00e8res li\u00e9es \u00e0 l\u2019acquisition de la soci\u00e9t\u00e9 cible ne sont pas r\u00e9unies et donc, que le redressement fiscal n\u2019est pas justifi\u00e9 !<\/p>\n<p>Sauf que le droit de v\u00e9to n\u2019a \u00e9t\u00e9 utilis\u00e9 que deux fois et ce, plusieurs ann\u00e9es apr\u00e8s l\u2019acquisition, rappelle l\u2019administration, qui balaie les arguments de la soci\u00e9t\u00e9\u2026<\/p>\n<p>\u2026 et emporte la conviction du juge, qui condamne la soci\u00e9t\u00e9 \u00e0 s\u2019acquitter du redressement.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat de la cour administrative d\u2019appel de Nantes du 27 janvier 2023, n\u00b0 21NT03484<\/p>\n<p><a title=\"Int\u00e9gration fiscale : des charges financi\u00e8res non d\u00e9ductibles ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/integration-fiscale-des-charges-financieres-non-deductibles\" target=\"_blank\" rel=\"noopener\">Int\u00e9gration fiscale : des charges financi\u00e8res non d\u00e9ductibles ?<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/filiales.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 ach\u00e8te une autre soci\u00e9t\u00e9 qui, d\u00e8s lors, rejoint l\u2019int\u00e9gration fiscale en place. \u00c0 la suite de cette op\u00e9ration, l\u2019acheteuse croit logique de d\u00e9duire du r\u00e9sultat d\u2019ensemble du groupe la totalit\u00e9 des charges financi\u00e8res li\u00e9es \u00e0 cette acquisition. Une logique que ne partage pas l\u2019administration fiscale\u2026 Explications.<\/p>\n","protected":false},"author":0,"featured_media":7568,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7567","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>Int\u00e9gration fiscale : des charges financi\u00e8res non d\u00e9ductibles ? - 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\/integration-fiscale-des-charges-financieres-non-deductibles\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Int\u00e9gration fiscale : des charges financi\u00e8res non d\u00e9ductibles ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 ach\u00e8te une autre soci\u00e9t\u00e9 qui, d\u00e8s lors, rejoint l\u2019int\u00e9gration fiscale en place. \u00c0 la suite de cette op\u00e9ration, l\u2019acheteuse croit logique de d\u00e9duire du r\u00e9sultat d\u2019ensemble du groupe la totalit\u00e9 des charges financi\u00e8res li\u00e9es \u00e0 cette acquisition. Une logique que ne partage pas l\u2019administration fiscale\u2026 Explications.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-21T04:45:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/02\/filiales.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"3\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Int\u00e9gration fiscale : des charges financi\u00e8res non d\u00e9ductibles ?\",\"datePublished\":\"2023-02-21T04:45:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/\"},\"wordCount\":513,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/02\/filiales.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/\",\"name\":\"Int\u00e9gration fiscale : des charges financi\u00e8res non d\u00e9ductibles ? - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/02\/filiales.jpg\",\"datePublished\":\"2023-02-21T04:45:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/02\/filiales.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/02\/filiales.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Int\u00e9gration fiscale : des charges financi\u00e8res non d\u00e9ductibles ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Int\u00e9gration fiscale : des charges financi\u00e8res non d\u00e9ductibles ? - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/","og_locale":"de_DE","og_type":"article","og_title":"Int\u00e9gration fiscale : des charges financi\u00e8res non d\u00e9ductibles ? - Cabinet Magar","og_description":"Une soci\u00e9t\u00e9 ach\u00e8te une autre soci\u00e9t\u00e9 qui, d\u00e8s lors, rejoint l\u2019int\u00e9gration fiscale en place. \u00c0 la suite de cette op\u00e9ration, l\u2019acheteuse croit logique de d\u00e9duire du r\u00e9sultat d\u2019ensemble du groupe la totalit\u00e9 des charges financi\u00e8res li\u00e9es \u00e0 cette acquisition. Une logique que ne partage pas l\u2019administration fiscale\u2026 Explications.","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/","og_site_name":"Cabinet Magar","article_published_time":"2023-02-21T04:45:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/02\/filiales.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"3\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/"},"author":{"name":"","@id":""},"headline":"Int\u00e9gration fiscale : des charges financi\u00e8res non d\u00e9ductibles ?","datePublished":"2023-02-21T04:45:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/"},"wordCount":513,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/02\/filiales.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/","name":"Int\u00e9gration fiscale : des charges financi\u00e8res non d\u00e9ductibles ? - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/02\/filiales.jpg","datePublished":"2023-02-21T04:45:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/02\/filiales.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/02\/filiales.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/integration-fiscale-des-charges-financieres-non-deductibles\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Int\u00e9gration fiscale : des charges financi\u00e8res non d\u00e9ductibles ?"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/7567","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=7567"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/7567\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/7568"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=7567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=7567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=7567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}