{"id":791,"date":"2021-01-13T05:45:00","date_gmt":"2021-01-13T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/acte-anormal-de-gestion-a-prouver\/"},"modified":"2021-04-18T03:00:06","modified_gmt":"2021-04-18T01:00:06","slug":"acte-anormal-de-gestion-a-prouver","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/acte-anormal-de-gestion-a-prouver\/","title":{"rendered":"Acte anormal de gestion : \u00e0 prouver ?"},"content":{"rendered":"<p >A l\u2019issue d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 un marchand de biens un suppl\u00e9ment d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices, consid\u00e9rant que l\u2019une des ventes immobili\u00e8res r\u00e9alis\u00e9e par lui \u00e9tait constitutive d\u2019un \u00ab acte anormal de gestion \u00bb. Mais encore faudrait-il le prouver, conteste le professionnel\u2026<\/p>\n<div>\n<h2> Acte anormal de gestion : un simple \u00e9cart de prix n\u2019est pas une preuve !<\/h2>\n<p>Une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI), qui exerce une activit\u00e9 de marchand de biens, vend 4 lots (num\u00e9rot\u00e9s de 5 \u00e0 8) d\u2019un ensemble immobilier.<\/p>\n<p>A l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration a estim\u00e9 que la SCI avait vendu le lot n\u00b05 \u00e0 un prix anormalement bas en comparaison des prix de vente des autres lots.<\/p>\n<p>Une op\u00e9ration constitutive d\u2019un \u00ab acte anormal de gestion \u00bb selon elle, ce qui lui permet de r\u00e9clamer un suppl\u00e9ment d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices.<\/p>\n<p>Pour m\u00e9moire, un \u00ab acte anormal de gestion \u00bb est un acte par lequel une entreprise d\u00e9cide de s\u2019appauvrir \u00e0 des fins \u00e9trang\u00e8res \u00e0 son int\u00e9r\u00eat ce qui, au plan fiscal, est sanctionnable.<\/p>\n<p>Dans cette affaire, la SCI conteste la position de l\u2019administration. Elle indique, en effet, que pour \u00e9tablir que l\u2019\u00e9cart de prix constat\u00e9 concernant le lot n\u00b05 avait le caract\u00e8re d\u2019une minoration susceptible de caract\u00e9riser un acte anormal de gestion, l\u2019administration fiscale n\u2019a fait :<\/p>\n<ul>\n<li>qu\u2019invoquer la diff\u00e9rence de prix au m\u00b2 avec les autres lots vendus ;<\/li>\n<li>qu\u2019indiquer que rien ne justifiait cette diff\u00e9rence de prix, sans s\u2019appuyer sur des \u00e9l\u00e9ments relatifs \u00e0 l\u2019\u00e9tat concret du bien au moment de la vente.<\/li>\n<\/ul>\n<p>Or, en raison de difficult\u00e9s financi\u00e8res, la SCI n\u2019a pas r\u00e9alis\u00e9 de travaux sur le lot n\u00b05, contrairement aux autres lots c\u00e9d\u00e9s \u00e0 la m\u00eame p\u00e9riode : elle l\u2019a donc vendu \u00ab brut de b\u00e9ton \u00bb, \u00e0 un prix n\u2019\u00e9tant pas major\u00e9 de la valeur des travaux de 2nd \u0153uvre.<\/p>\n<p>Sauf que l\u2019acte de vente ne comportait aucune mention sp\u00e9ciale sur l\u2019\u00e9tat du lot n\u00b05, constate l\u2019administration, et cela change tout\u2026<\/p>\n<p>Mais pas pour le juge : puisque l\u2019administration n\u2019apporte pas ici la preuve que la SCI aurait vendu le lot n\u00b05 \u00e0 un prix inf\u00e9rieur \u00e0 sa valeur v\u00e9nale, commettant ainsi un acte anormal de gestion, le redressement fiscal ne peut qu\u2019\u00eatre annul\u00e9 !<\/p>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> Arr\u00eat de la Cour administrative d\u2019appel de Paris du 24 novembre 2020, n\u00b019PA00948<\/p>\n<p><a title=\"Acte anormal de gestion : \u00e0 prouver ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/acte-anormal-de-gestion-a-prouver\" rel=\"nofollow noopener\" target=\"_blank\">Acte anormal de gestion : \u00e0 prouver ?<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/acteanormalgestion.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A l\u2019issue d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 un marchand de biens un suppl\u00e9ment d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices, consid\u00e9rant que l\u2019une des ventes immobili\u00e8res r\u00e9alis\u00e9e par lui \u00e9tait constitutive d\u2019un \u00ab acte anormal de gestion \u00bb. Mais encore faudrait-il le prouver, conteste le professionnel\u2026<\/p>\n","protected":false},"author":0,"featured_media":4117,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-791","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>Acte anormal de gestion : \u00e0 prouver ? - 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\/de\/actualites\/acte-anormal-de-gestion-a-prouver\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acte anormal de gestion : \u00e0 prouver ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"A l\u2019issue d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 un marchand de biens un suppl\u00e9ment d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices, consid\u00e9rant que l\u2019une des ventes immobili\u00e8res r\u00e9alis\u00e9e par lui \u00e9tait constitutive d\u2019un \u00ab acte anormal de gestion \u00bb. 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