{"id":9655,"date":"2024-02-16T00:00:00","date_gmt":"2024-02-15T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/"},"modified":"2024-02-16T00:00:00","modified_gmt":"2024-02-15T23:00:00","slug":"cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\u2026<\/p>\n<div>\n<p>\u00c0 l\u2019occasion d&#8217;un contr\u00f4le fiscal, l\u2019administration se penche sur les frais de restaurant du dirigeant pris en charge par son entreprise et constate, \u00e0 la lecture des factures, des \u00ab menus enfants \u00bb et des frais pay\u00e9s le week-end. Des d\u00e9penses d\u2019ordre \u00ab personnel \u00bb manifestement, non d\u00e9ductibles\u2026<\/p>\n<p>\u2026 et, de ce fait, imposables au nom du dirigeant, estime l\u2019administration. Des d\u00e9penses \u00ab personnelles \u00bb en apparence, mais en r\u00e9alit\u00e9 \u00ab professionnelles \u00bb, conteste le dirigeant : ces frais correspondent \u00e0 des invitations de partenaires d\u2019affaires. Et si elles sont organis\u00e9es le week-end, en pr\u00e9sence des conjoints et des enfants, c\u2019est pour les rendre plus conviviales\u2026<\/p>\n<p>Mais qui confirment l\u2019apparence de d\u00e9penses d\u2019ordre purement personnel, puisque les factures produites, lorsqu\u2019il y en a, ne suffisent ni \u00e0 \u00e9tablir le caract\u00e8re professionnel des frais en question, ni \u00e0 prouver qu\u2019ils ont \u00e9t\u00e9 engag\u00e9s dans l&#8217;int\u00e9r\u00eat de l&#8217;entreprise, constate aussi le juge\u2026 qui confirme le redressement fiscal !<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000046334529?dateDecision=&amp;dateVersement=&amp;isAdvancedResult=&amp;page=4&amp;pageSize=10&amp;pdcSearchArbo=&amp;pdcSearchArboId=&amp;query=frais+d%C3%A9placement+dirigeant+revenus+distribu%C3%A9s&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Lyon du 22 septembre 2022, no 20LY03507<\/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-adepte-de-la-convivialite-dans-les-relations-d-affaires\" 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\/repasaffaire.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\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-9655","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\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\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-15T23:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/repasaffaire.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\u2026\",\"datePublished\":\"2024-02-15T23:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/\"},\"wordCount\":221,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/repasaffaire.jpg\",\"articleSection\":[\"La petite histoire du jour\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/\",\"name\":\"C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\u2026 - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/repasaffaire.jpg\",\"datePublished\":\"2024-02-15T23:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#primaryimage\",\"url\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/repasaffaire.jpg\",\"contentUrl\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/repasaffaire.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\u2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\u2026 - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/","og_locale":"de_DE","og_type":"article","og_title":"C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\u2026 - Cabinet Magar","og_description":"C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/","og_site_name":"Cabinet Magar","article_published_time":"2024-02-15T23:00:00+00:00","og_image":[{"url":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/repasaffaire.jpg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"1\u00a0Minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/"},"author":{"name":"","@id":""},"headline":"C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\u2026","datePublished":"2024-02-15T23:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/"},"wordCount":221,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#primaryimage"},"thumbnailUrl":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/repasaffaire.jpg","articleSection":["La petite histoire du jour"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/","name":"C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\u2026 - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#primaryimage"},"thumbnailUrl":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/repasaffaire.jpg","datePublished":"2024-02-15T23:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#primaryimage","url":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/repasaffaire.jpg","contentUrl":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/repasaffaire.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-adepte-de-la-convivialite-dans-les-relations-daffaires\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"C\u2019est l\u2019histoire d\u2019un dirigeant adepte de la convivialit\u00e9 dans les relations d\u2019affaires\u2026"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/9655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=9655"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/9655\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=9655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=9655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=9655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}