{"id":9698,"date":"2024-02-26T00:00:00","date_gmt":"2024-02-25T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-la-generosite-se-paie-au-prix-fort\/"},"modified":"2024-02-26T00:00:00","modified_gmt":"2024-02-25T23:00:00","slug":"acte-anormal-de-gestion-quand-la-generosite-se-paie-au-prix-fort","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/acte-anormal-de-gestion-quand-la-generosite-se-paie-au-prix-fort\/","title":{"rendered":"Acte anormal de gestion : quand la g\u00e9n\u00e9rosit\u00e9 se paie au prix fort !"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) \u00ab tr\u00e8s g\u00e9n\u00e9reuse \u00bb fait l\u2019impasse sur 5 mois de loyers qu\u2019elle aurait d\u00fb percevoir de sa locataire et octroie, par ailleurs, un pr\u00eat \u00ab sans int\u00e9r\u00eats \u00bb \u00e0 sa g\u00e9rante\u2026 Des actes de g\u00e9n\u00e9rosit\u00e9 dignes d\u2019\u00ab actes anormaux de gestion \u00bb, estime l\u2019administration fiscale, qui lui r\u00e9clame un suppl\u00e9ment d\u2019imp\u00f4t. \u00c0 tort ou \u00e0 raison ?<\/p>\n<h2>Acte anormal de gestion : des exemples concrets<\/h2>\n<p>Parce que sa locataire rencontre des difficult\u00e9s financi\u00e8res, une SCI, propri\u00e9taire d&#8217;un immeuble, renonce \u00e0 percevoir 5 mois de loyers pour ne pas l\u2019accabler. Dans le m\u00eame temps, elle consent \u00e0 sa g\u00e9rante, \u00e9galement dirigeante de la soci\u00e9t\u00e9 locataire, un pr\u00eat sans int\u00e9r\u00eats qu\u2019elle pr\u00e9l\u00e8ve sur le compte courant de la dirigeante. Un compte courant qui devient alors d\u00e9biteur.<\/p>\n<p>Des op\u00e9rations qui attirent l\u2019attention de l\u2019administration fiscale, qui estime que cette non-perception des loyers et ce pr\u00eat sans int\u00e9r\u00eats n\u2019ont pas \u00e9t\u00e9 consentis dans l\u2019int\u00e9r\u00eat de la SCI et les assimilent, de fait, \u00e0 des \u00ab actes anormaux de gestion \u00bb. Elle rehausse donc le b\u00e9n\u00e9fice imposable de la soci\u00e9t\u00e9 en cons\u00e9quence.<\/p>\n<p>Ce que cette derni\u00e8re conteste, ces op\u00e9rations se justifiant par le fait :<\/p>\n<ul>\n<li>que sa locataire n\u2019occupait plus les locaux lou\u00e9s au cours des 5 mois en cause en raison de difficult\u00e9s financi\u00e8res ;<\/li>\n<li>que la facturation des loyers n\u2019aurait eu que pour effet d\u2019entrainer une perte pour la locataire ;<\/li>\n<li>que le solde d\u00e9biteur du compte courant d\u2019associ\u00e9 de la g\u00e9rante de la SCI correspond simplement \u00e0 la mise \u00e0 disposition de sommes pr\u00eat\u00e9es sans int\u00e9r\u00eats.<\/li>\n<\/ul>\n<p>Des arguments insuffisants pour convaincre le juge. Puisque la SCI n\u2019apporte aucun \u00e9l\u00e9ment pour d\u00e9montrer son int\u00e9r\u00eat \u00e0 renoncer \u00e0 percevoir des loyers et \u00e0 accorder un pr\u00eat \u00ab sans int\u00e9r\u00eats \u00bb, les op\u00e9rations en cause sont bel et bien des \u00ab actes anormaux de gestion \u00bb, conclut le juge qui confirme le redressement fiscal.<br \/>&nbsp;<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049143759?init=true&amp;page=1&amp;query=23NT02728&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Nantes du 13 f\u00e9vrier 2024, no 23NT02728<\/a><br \/>\t&nbsp;<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/acte-anormal-de-gestion-quand-la-generosite-se-paie-au-prix-fort\" target=\"_blank\" rel=\"noopener\">Acte anormal de gestion : quand la g\u00e9n\u00e9rosit\u00e9 se paie au prix fort !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/acteanormaldegestion.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) \u00ab tr\u00e8s g\u00e9n\u00e9reuse \u00bb fait l\u2019impasse sur 5 mois de loyers qu\u2019elle aurait d\u00fb percevoir de sa locataire et octroie, par ailleurs, un pr\u00eat \u00ab sans int\u00e9r\u00eats \u00bb \u00e0 sa g\u00e9rante\u2026 Des actes de g\u00e9n\u00e9rosit\u00e9 dignes d\u2019\u00ab actes anormaux de gestion \u00bb, estime l\u2019administration fiscale, qui lui r\u00e9clame un suppl\u00e9ment d\u2019imp\u00f4t. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":9699,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9698","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>Acte anormal de gestion : quand la g\u00e9n\u00e9rosit\u00e9 se paie au prix fort ! - 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\/acte-anormal-de-gestion-quand-la-generosite-se-paie-au-prix-fort\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acte anormal de gestion : quand la g\u00e9n\u00e9rosit\u00e9 se paie au prix fort ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) \u00ab tr\u00e8s g\u00e9n\u00e9reuse \u00bb fait l\u2019impasse sur 5 mois de loyers qu\u2019elle aurait d\u00fb percevoir de sa locataire et octroie, par ailleurs, un pr\u00eat \u00ab sans int\u00e9r\u00eats \u00bb \u00e0 sa g\u00e9rante\u2026 Des actes de g\u00e9n\u00e9rosit\u00e9 dignes d\u2019\u00ab actes anormaux de gestion \u00bb, estime l\u2019administration fiscale, qui lui r\u00e9clame un suppl\u00e9ment d\u2019imp\u00f4t. \u00c0 tort ou \u00e0 raison ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-la-generosite-se-paie-au-prix-fort\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-25T23:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/02\/acteanormaldegestion.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-la-generosite-se-paie-au-prix-fort\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-la-generosite-se-paie-au-prix-fort\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Acte anormal de gestion : quand la g\u00e9n\u00e9rosit\u00e9 se paie au prix fort !\",\"datePublished\":\"2024-02-25T23:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-la-generosite-se-paie-au-prix-fort\/\"},\"wordCount\":404,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-la-generosite-se-paie-au-prix-fort\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/02\/acteanormaldegestion.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-la-generosite-se-paie-au-prix-fort\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-la-generosite-se-paie-au-prix-fort\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/acte-anormal-de-gestion-quand-la-generosite-se-paie-au-prix-fort\/\",\"name\":\"Acte anormal de gestion : quand la g\u00e9n\u00e9rosit\u00e9 se paie au prix fort ! 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