{"id":7979,"date":"2023-05-04T00:00:00","date_gmt":"2023-05-03T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/maitre-de-laffaire-une-appreciation-au-cas-par-cas\/"},"modified":"2023-05-04T00:00:00","modified_gmt":"2023-05-03T22:00:00","slug":"maitre-de-laffaire-une-appreciation-au-cas-par-cas","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/maitre-de-laffaire-une-appreciation-au-cas-par-cas\/","title":{"rendered":"Ma\u00eetre de l\u2019affaire : une appr\u00e9ciation au cas par cas"},"content":{"rendered":"<p>\u00c0 la suite du contr\u00f4le et du redressement de sa soci\u00e9t\u00e9, un g\u00e9rant se voit personnellement r\u00e9clamer des cotisations suppl\u00e9mentaires d&#8217;imp\u00f4t sur le revenu. Pourquoi ? Parce qu\u2019il s\u2019agit du \u00ab ma\u00eetre de l\u2019affaire \u00bb, selon l\u2019administration fiscale. \u00c0 tort ou \u00e0 raison ?<\/p>\n<h2>Preuve de la qualit\u00e9 de \u00ab ma\u00eetre de l\u2019affaire \u00bb : cas v\u00e9cu\u2026<\/h2>\n<p>Une soci\u00e9t\u00e9 fait l\u2019objet d\u2019un contr\u00f4le fiscal \u00e0 l\u2019issue duquel l\u2019administration lui r\u00e9clame un suppl\u00e9ment d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n<p>Dans le m\u00eame temps, son g\u00e9rant est tax\u00e9 personnellement (\u00e0 hauteur du rehaussement) au titre des revenus de capitaux mobiliers. Pourquoi ? Parce qu\u2019il s\u2019agit, selon l\u2019administration, du \u00ab ma\u00eetre de l\u2019affaire \u00bb.<\/p>\n<p>\u00ab Je n\u2019\u00e9tais pas le seul ! \u00bb, se d\u00e9fend l\u2019int\u00e9ress\u00e9, qui invoque l\u2019existence de ch\u00e8ques \u00e9tablis et sign\u00e9s par des tiers, de ch\u00e8ques non endoss\u00e9s par lui et remis \u00e0 l\u2019encaissement par un tiers, ainsi que de ch\u00e8ques \u00e9tablis par des tiers imitant sa signature.<\/p>\n<p>En outre, il rappelle qu\u2019un salari\u00e9 de la soci\u00e9t\u00e9 disposait \u00e9galement d\u2019une carte bancaire de la soci\u00e9t\u00e9 et l\u2019utilisait sans lui rendre de compte.<\/p>\n<p>Enfin, le g\u00e9rant pr\u00e9cise qu\u2019il ne s\u2019est jamais rendu chez les clients ou fournisseurs de la soci\u00e9t\u00e9 et qu\u2019il n\u2019\u00e9tablissait ni les devis ni les factures.<\/p>\n<p>Sauf qu\u2019il n\u2019apporte aucun \u00e9l\u00e9ment venant \u00e9tayer ces affirmations, conteste l\u2019administration qui, de son c\u00f4t\u00e9 s\u2019appuie :<\/p>\n<ul>\n<li>sur les statuts de la soci\u00e9t\u00e9 qui pr\u00e9voient qu\u2019il \u00e9tait le seul g\u00e9rant et qu\u2019en cette qualit\u00e9, il disposait des pouvoirs les plus \u00e9tendus pour la repr\u00e9senter dans ses rapports avec les tiers ;<\/li>\n<li>sur des \u00e9l\u00e9ments factuels : le g\u00e9rant \u00e9tait seul d\u00e9tenteur de la signature sur les comptes ouverts au nom de la soci\u00e9t\u00e9, il d\u00e9tenait des cartes bancaires \u00e0 son nom et effectuait des retraits d\u2019esp\u00e8ces.<\/li>\n<\/ul>\n<p>Un faisceau d\u2019indices effectivement suffisant pour \u00e9tablir que le g\u00e9rant \u00e9tait ici le seul ma\u00eetre de l\u2019affaire, d\u00e9cide le juge, qui donne raison \u00e0 l\u2019administration fiscale.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047259045?init=true&amp;page=1&amp;query=21PA02113&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la cour administrative d\u2019appel de Paris du 1er mars 2023, n\u00b021PA02113<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/maitre-de-l-affaire-une-appreciation-au-cas-par-cas\" target=\"_blank\" rel=\"noopener\">Quand un \u00ab ma\u00eetre de l\u2019affaire \u00bb\u2026 n\u2019est pas sorti d\u2019affaire !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/maitreaffaire.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 la suite du contr\u00f4le et du redressement de sa soci\u00e9t\u00e9, un g\u00e9rant se voit personnellement r\u00e9clamer des cotisations suppl\u00e9mentaires d&#8217;imp\u00f4t sur le revenu. Pourquoi ? Parce qu\u2019il s\u2019agit du \u00ab ma\u00eetre de l\u2019affaire \u00bb, selon l\u2019administration fiscale. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":7980,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7979","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>Ma\u00eetre de l\u2019affaire : une appr\u00e9ciation au cas par cas - 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\/maitre-de-laffaire-une-appreciation-au-cas-par-cas\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ma\u00eetre de l\u2019affaire : une appr\u00e9ciation au cas par cas - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 la suite du contr\u00f4le et du redressement de sa soci\u00e9t\u00e9, un g\u00e9rant se voit personnellement r\u00e9clamer des cotisations suppl\u00e9mentaires d&#039;imp\u00f4t sur le revenu. 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