{"id":9133,"date":"2023-11-15T00:00:00","date_gmt":"2023-11-14T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reconstitution-de-chiffre-daffaires-quand-le-fisc-est-invite-a-revoir-son-calcul-2\/"},"modified":"2023-11-15T00:00:00","modified_gmt":"2023-11-14T23:00:00","slug":"reconstitution-de-chiffre-daffaires-quand-le-fisc-est-invite-a-revoir-son-calcul-2","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-2\/","title":{"rendered":"Reconstitution de chiffre d\u2019affaires : quand le fisc est invit\u00e9 \u00e0 revoir son calcul !"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9, qui exploite un restaurant, fait l\u2019objet d\u2019un contr\u00f4le fiscal qui aboutit au rejet de sa comptabilit\u00e9, jug\u00e9e non probante par l\u2019administration. Cette derni\u00e8re va alors reconstituer son chiffre d\u2019affaires pour d\u00e9terminer son r\u00e9sultat imposable en suivant une m\u00e9thode de calcul&#8230; contest\u00e9e par le restaurateur\u2026 \u00c0 tort ou \u00e0 raison ?<\/p>\n<h2>Reconstitution de chiffre d\u2019affaires : de la rigueur !<\/h2>\n<p>Un restaurant voit sa comptabilit\u00e9 d\u00e9clar\u00e9e non probante par l\u2019administration fiscale \u00e0 l\u2019issue d\u2019un contr\u00f4le. Pour elle, le nombre de caf\u00e9s vendus et enregistr\u00e9s en tant que tels dans sa comptabilit\u00e9 ne semble pas refl\u00e9ter la r\u00e9alit\u00e9.<\/p>\n<p>L\u2019administration proc\u00e8de alors \u00e0 la reconstitution de son chiffre d\u2019affaires gr\u00e2ce \u00e0 une m\u00e9thode\u2026 contestable selon le restaurateur, qui refuse le redressement.<\/p>\n<p>La m\u00e9thode en cause ? Celle dite \u00ab des caf\u00e9s \u00bb qui consiste, pour l\u2019administration fiscale :<\/p>\n<ul>\n<li>\u00e0 calculer le nombre de caf\u00e9s \u00ab dissimul\u00e9s \u00bb \u00e0 partir des achats et de l&#8217;\u00e9volution des stocks, diminu\u00e9s du nombre de caf\u00e9s enregistr\u00e9s comme vendus, de la consommation estim\u00e9e du personnel et d\u2019une r\u00e9faction de 5 % au titre des caf\u00e9s offerts ;<\/li>\n<li>puis \u00e0 multiplier le co\u00fbt estim\u00e9 de chaque caf\u00e9 vendu par le nombre estim\u00e9 de caf\u00e9s dont la vente n\u2019a pas \u00e9t\u00e9 enregistr\u00e9e dans la comptabilit\u00e9 du restaurant.<\/li>\n<\/ul>\n<p>Une m\u00e9thode remise en cause par le restaurateur, qui estime que le nombre estim\u00e9 de caf\u00e9s vendus est erron\u00e9 : il ne tient pas compte des caf\u00e9s inclus dans le prix de la majorit\u00e9 des menus.<\/p>\n<p>Un manque de rigueur \u00e9vident qui rend la m\u00e9thode employ\u00e9e contestable pour le juge, qui donne ici raison au restaurateur et invite l\u2019administration \u00e0 revoir son calcul.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000048347867?init=true&amp;page=1&amp;query=460520&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 3 novembre 2023, no 460520<\/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-0\" target=\"_blank\" rel=\"noopener\">Reconstitution de chiffre d\u2019affaires : \u00ab un petit caf\u00e9 ? \u00bb<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/cafe.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9, qui exploite un restaurant, fait l\u2019objet d\u2019un contr\u00f4le fiscal qui aboutit au rejet de sa comptabilit\u00e9, jug\u00e9e non probante par l\u2019administration. Cette derni\u00e8re va alors reconstituer son chiffre d\u2019affaires pour d\u00e9terminer son r\u00e9sultat imposable en suivant une m\u00e9thode de calcul&#8230; contest\u00e9e par le restaurateur\u2026 \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":9134,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9133","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 ! - 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-2\/\" \/>\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 ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9, qui exploite un restaurant, fait l\u2019objet d\u2019un contr\u00f4le fiscal qui aboutit au rejet de sa comptabilit\u00e9, jug\u00e9e non probante par l\u2019administration. 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