{"id":8619,"date":"2023-07-28T00:00:00","date_gmt":"2023-07-27T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-qui-nest-bien-que-chez-lui\/"},"modified":"2023-07-28T00:00:00","modified_gmt":"2023-07-27T22:00:00","slug":"cest-lhistoire-dun-dirigeant-qui-nest-bien-que-chez-lui","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-dirigeant-qui-nest-bien-que-chez-lui\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un dirigeant qui n\u2019est bien que chez lui\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un dirigeant qui n\u2019est bien que chez lui\u2026<\/p>\n<div>\n<p>\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale s\u2019aper\u00e7oit qu\u2019un dirigeant a encaiss\u00e9 des \u00ab loyers \u00bb vers\u00e9s par sa soci\u00e9t\u00e9 au titre de la \u00ab location \u00bb de certaines pi\u00e8ces de son domicile personnel, dans lesquelles il recevrait r\u00e9guli\u00e8rement des clients\u2026<\/p>\n<p>Une situation inhabituelle, qui lui permet de r\u00e9clamer le paiement d\u2019un suppl\u00e9ment d\u2019imp\u00f4t sur le revenu. \u00ab Pourquoi ? \u00bb s\u2019\u00e9tonne le dirigeant, qui ne voit pas ce qu\u2019on lui reproche. \u00ab C\u2019est pourtant simple ! \u00bb, r\u00e9pond l\u2019administration : les frais de location en question n\u2019ont aucun int\u00e9r\u00eat pour la soci\u00e9t\u00e9, qui dispose d\u00e9j\u00e0 de locaux professionnels d\u2019une surface de 200 m\u00b2\u2026<\/p>\n<p>Ce qui est bien suffisant pour recevoir ses clients, estime le juge. D\u2019autant que les attestations de \u00ab clients \u00bb fournies par le dirigeant, qui d\u00e9crivent l\u2019int\u00e9r\u00eat de ce lieu de r\u00e9ception sans pour autant faire \u00e9tat de son utilisation effective, ne prouvent absolument rien\u2026 Et ne lui permettent pas, en tout \u00e9tat de cause, d\u2019\u00e9chapper au redressement fiscal !<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000043852067?init=true&amp;page=1&amp;query=433103&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d&#8217;\u00c9tat du 21 juillet 2021, no 433103<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-un-dirigeant-qui-n-est-bien-que-chez-lui\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/dirigeantcanape.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un dirigeant qui n\u2019est bien que chez lui\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-8619","post","type-post","status-publish","format-standard","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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