{"id":8513,"date":"2023-07-18T00:00:00","date_gmt":"2023-07-17T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reconstitution-de-chiffre-daffaires-quand-le-fisc-est-invite-a-revoir-son-calcul\/"},"modified":"2023-07-18T00:00:00","modified_gmt":"2023-07-17T22:00:00","slug":"reconstitution-de-chiffre-daffaires-quand-le-fisc-est-invite-a-revoir-son-calcul","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reconstitution-de-chiffre-daffaires-quand-le-fisc-est-invite-a-revoir-son-calcul\/","title":{"rendered":"Reconstitution de chiffre d\u2019affaires : quand le fisc est invit\u00e9 \u00e0 revoir son calcul\u2026"},"content":{"rendered":"<p>\u00c0 l\u2019issue d\u2019un contr\u00f4le, l\u2019administration fiscale \u00e9carte la comptabilit\u00e9 d\u2019un commer\u00e7ant, qu\u2019elle estime non probante, et d\u00e9cide de reconstituer son chiffre d\u2019affaires, consid\u00e9rant que les sommes inscrites au compte courant d\u2019associ\u00e9 du g\u00e9rant constituent des recettes dissimul\u00e9es. Un raisonnement un peu trop simpliste\u2026 en tout cas pour le juge\u2026<\/p>\n<h2>Reconstitution de chiffre d\u2019affaires et confusion de patrimoine : rappels utiles<\/h2>\n<p>Une soci\u00e9t\u00e9 sp\u00e9cialis\u00e9e dans la vente de poissons, crustac\u00e9s, hu\u00eetres, coquillages, produits de la mer et vins, fait l\u2019objet d\u2019un contr\u00f4le fiscal \u00e0 l\u2019issue duquel l\u2019administration lui r\u00e9clame des suppl\u00e9ments d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et de cotisation sur la valeur ajout\u00e9e des entreprises.<\/p>\n<p>Pendant ce contr\u00f4le, estimant que la comptabilit\u00e9 de la soci\u00e9t\u00e9 n\u2019\u00e9tait pas probante, elle d\u00e9cide de l\u2019\u00e9carter et de proc\u00e9der \u00e0 une reconstitution de chiffre d\u2019affaires en regardant comme des recettes dissimul\u00e9es les sommes inscrites au compte courant d\u2019associ\u00e9 du g\u00e9rant de la structure.<\/p>\n<p>Pour elle, en effet, parce que le patrimoine de la soci\u00e9t\u00e9 est bien distinct de celui de son g\u00e9rant, l\u2019enrichissement de ce dernier r\u00e9v\u00e8le n\u00e9cessairement l\u2019existence de recettes dissimul\u00e9es\u2026<\/p>\n<p>Sauf que pour qu\u2019un tel raisonnement soit valable, certaines conditions doivent \u00eatre remplies, rappelle le juge :<\/p>\n<ul>\n<li>la comptabilit\u00e9 de la soci\u00e9t\u00e9 doit \u00eatre d\u00e9pourvue de valeur probante ;<\/li>\n<li>le g\u00e9rant de la soci\u00e9t\u00e9 doit \u00eatre regard\u00e9 comme le seul ma\u00eetre de l\u2019affaire ;<\/li>\n<li>il doit exister une confusion de patrimoines entre la soci\u00e9t\u00e9 et son g\u00e9rant.<\/li>\n<\/ul>\n<p>Dans cette affaire, il est certain que la comptabilit\u00e9 de la soci\u00e9t\u00e9 est d\u00e9pourvue de valeur probante et que son g\u00e9rant (de fait et de droit), \u00e9galement associ\u00e9 ultra-majoritaire, est le seul ma\u00eetre de l\u2019affaire.<\/p>\n<p>N\u00e9anmoins, la situation de confusion de patrimoines n\u2019est pas \u00e9tablie par l\u2019administration fiscale. Le juge ne rel\u00e8ve, en effet, aucun flux financier entre la soci\u00e9t\u00e9 et les comptes personnels du g\u00e9rant ni de lien juridique, de lien d\u2019affaires et de flux financier avec les autres soci\u00e9t\u00e9s contr\u00f4l\u00e9es par lui.<\/p>\n<p>Le simple fait que le g\u00e9rant soit consid\u00e9r\u00e9 comme le seul ma\u00eetre de l\u2019affaire et que la comptabilit\u00e9 ait \u00e9t\u00e9 \u00e9cart\u00e9e ne suffit pas \u00e0 caract\u00e9riser l\u2019existence d\u2019une confusion de patrimoines.<\/p>\n<p>Par cons\u00e9quent, la m\u00e9thode utilis\u00e9e par l\u2019administration fiscale pour reconstituer le chiffre d\u2019affaires de la soci\u00e9t\u00e9 consistant, rappelons-le, \u00e0 assimiler l\u2019enrichissement du g\u00e9rant \u00e0 des recettes dissimul\u00e9es, n\u2019est pas viable.<\/p>\n<p>Elle est donc invit\u00e9e \u00e0 revoir sa copie\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047792067?init=true&amp;page=1&amp;query=469947&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 5 juillet 2023, no 469947<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reconstitution-de-chiffre-d-affaires-quand-le-fisc-est-invite-a-revoir-son-calcul\" target=\"_blank\" rel=\"noopener\">Reconstitution de chiffre d\u2019affaires : quand le fisc est invit\u00e9 \u00e0 revoir son calcul\u2026<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/reconstitutionca.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 l\u2019issue d\u2019un contr\u00f4le, l\u2019administration fiscale \u00e9carte la comptabilit\u00e9 d\u2019un commer\u00e7ant, qu\u2019elle estime non probante, et d\u00e9cide de reconstituer son chiffre d\u2019affaires, consid\u00e9rant que les sommes inscrites au compte courant d\u2019associ\u00e9 du g\u00e9rant constituent des recettes dissimul\u00e9es. Un raisonnement un peu trop simpliste\u2026 en tout cas pour le juge\u2026<\/p>\n","protected":false},"author":0,"featured_media":8514,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-8513","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>Reconstitution de chiffre d\u2019affaires : quand le fisc est invit\u00e9 \u00e0 revoir son calcul\u2026 - 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\/reconstitution-de-chiffre-daffaires-quand-le-fisc-est-invite-a-revoir-son-calcul\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reconstitution de chiffre d\u2019affaires : quand le fisc est invit\u00e9 \u00e0 revoir son calcul\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 l\u2019issue d\u2019un contr\u00f4le, l\u2019administration fiscale \u00e9carte la comptabilit\u00e9 d\u2019un commer\u00e7ant, qu\u2019elle estime non probante, et d\u00e9cide de reconstituer son chiffre d\u2019affaires, consid\u00e9rant que les sommes inscrites au compte courant d\u2019associ\u00e9 du g\u00e9rant constituent des recettes dissimul\u00e9es. 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