{"id":9608,"date":"2024-02-13T00:00:00","date_gmt":"2024-02-12T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/option-pour-limpot-sur-les-societes-cest-ecrit-cest-declare-cest-valide\/"},"modified":"2024-02-13T00:00:00","modified_gmt":"2024-02-12T23:00:00","slug":"option-pour-limpot-sur-les-societes-cest-ecrit-cest-declare-cest-valide","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/option-pour-limpot-sur-les-societes-cest-ecrit-cest-declare-cest-valide\/","title":{"rendered":"Option pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s : c\u2019est \u00e9crit, c\u2019est d\u00e9clar\u00e9\u2026 c\u2019est valid\u00e9 !"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SARL) dont l\u2019associ\u00e9 unique est une personne physique fait l\u2019objet d\u2019un contr\u00f4le fiscal qui aboutit \u00e0 un redressement au titre de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Sauf qu\u2019elle n\u2019est pas assujettie \u00e0 cet imp\u00f4t, conteste la soci\u00e9t\u00e9, qui refuse alors de payer les sommes r\u00e9clam\u00e9es\u2026 \u00c0 tort ou \u00e0 raison ?<\/p>\n<h2>Mention dans les statuts + d\u00e9p\u00f4t des d\u00e9clarations d\u2019IS = IS !<\/h2>\n<p>\u00c0 l\u2019issue d\u2019un contr\u00f4le fiscal, une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SARL) dont l\u2019associ\u00e9 unique est une personne physique se voit r\u00e9clamer un suppl\u00e9ment d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS). \u00ab Impossible ! \u00bb, conteste la soci\u00e9t\u00e9 : la SARL n\u2019est pas assujettie \u00e0 l\u2019IS\u2026 Elle est soumise \u00e0 l\u2019imp\u00f4t sur le revenu (IR).<\/p>\n<p>\u00ab Impossible ! \u00bb, r\u00e9pond l\u2019administration : si l\u2019associ\u00e9 unique, personne physique, d\u2019une SARL est par principe soumis \u00e0 l\u2019imp\u00f4t sur le revenu (IR), il en va autrement si la SARL opte pour l\u2019IS.<\/p>\n<p>Or une option pour l\u2019IS se mat\u00e9rialise soit :<\/p>\n<ul>\n<li>sur la d\u00e9claration de cr\u00e9ation ou de modification de la soci\u00e9t\u00e9 ;<\/li>\n<li>par notification adress\u00e9e aux imp\u00f4ts avant la fin du 3e mois de l\u2019exercice au titre duquel l\u2019entreprise souhaite \u00eatre soumise pour la 1re fois \u00e0 l\u2019IS.<\/li>\n<\/ul>\n<p>Toutefois, une SARL dont l\u2019associ\u00e9 unique est une personne physique est r\u00e9put\u00e9e avoir r\u00e9guli\u00e8rement opt\u00e9 pour l\u2019IS si elle d\u00e9clare dans ses statuts constitutifs relever de cet imp\u00f4t et si, d\u00e8s son premier exercice social, elle d\u00e9pose ses d\u00e9clarations de r\u00e9sultats sous le r\u00e9gime de cet imp\u00f4t.<\/p>\n<p>Ce qui est le cas ici, r\u00e9torque l\u2019administration, statuts et d\u00e9clarations de r\u00e9sultats de la SARL \u00e0 l\u2019appui.<\/p>\n<p>Sauf que la g\u00e9rante de la soci\u00e9t\u00e9 a bel et bien indiqu\u00e9 sur le formulaire de cr\u00e9ation de la soci\u00e9t\u00e9 que celle-ci rel\u00e8ve de l\u2019IR dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux (BIC), insiste la soci\u00e9t\u00e9.<\/p>\n<p>\u00ab Insuffisant ! \u00bb, tranche le juge qui donne raison \u00e0 l\u2019administration et valide le redressement fiscal.<\/p>\n<p>La mention de l\u2019assujettissement de la SARL au r\u00e9gime de l\u2019IS dans ses statuts et le d\u00e9p\u00f4t des d\u00e9clarations de r\u00e9sultats sous le r\u00e9gime de cet imp\u00f4t suffisent \u00e0 prouver son assujettissement \u00e0 l\u2019IS. La case coch\u00e9e \u00ab assujettissement aux BIC \u00bb par une g\u00e9rante qui, en outre, n\u2019est pas associ\u00e9e de la soci\u00e9t\u00e9, est sans incidence.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049097081?init=true&amp;page=1&amp;query=470324&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 5 f\u00e9vrier 2024, no 470324<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/option-pour-l-impot-sur-les-societes-c-est-ecrit-c-est-declare-c-est-valide\" target=\"_blank\" rel=\"noopener\">Option pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s : c\u2019est \u00e9crit, c\u2019est d\u00e9clar\u00e9\u2026 c\u2019est valid\u00e9 !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/caseacocher.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SARL) dont l\u2019associ\u00e9 unique est une personne physique fait l\u2019objet d\u2019un contr\u00f4le fiscal qui aboutit \u00e0 un redressement au titre de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Sauf qu\u2019elle n\u2019est pas assujettie \u00e0 cet imp\u00f4t, conteste la soci\u00e9t\u00e9, qui refuse alors de payer les sommes r\u00e9clam\u00e9es\u2026 \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":9609,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9608","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>Option pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s : c\u2019est \u00e9crit, c\u2019est d\u00e9clar\u00e9\u2026 c\u2019est valid\u00e9 ! - 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\/option-pour-limpot-sur-les-societes-cest-ecrit-cest-declare-cest-valide\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Option pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s : c\u2019est \u00e9crit, c\u2019est d\u00e9clar\u00e9\u2026 c\u2019est valid\u00e9 ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SARL) dont l\u2019associ\u00e9 unique est une personne physique fait l\u2019objet d\u2019un contr\u00f4le fiscal qui aboutit \u00e0 un redressement au titre de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. 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