{"id":9997,"date":"2024-04-12T00:00:00","date_gmt":"2024-04-11T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-gerante-qui-aimerait-que-son-propre-interet-soit-aussi-celui-de-sa-societe\/"},"modified":"2024-04-12T00:00:00","modified_gmt":"2024-04-11T22:00:00","slug":"cest-lhistoire-dune-gerante-qui-aimerait-que-son-propre-interet-soit-aussi-celui-de-sa-societe","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-gerante-qui-aimerait-que-son-propre-interet-soit-aussi-celui-de-sa-societe\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une g\u00e9rante qui aimerait que son propre int\u00e9r\u00eat soit aussi celui de sa soci\u00e9t\u00e9\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une g\u00e9rante qui aimerait que son propre int\u00e9r\u00eat soit aussi celui de sa soci\u00e9t\u00e9\u2026<\/p>\n<div>\n<p>Au cours d\u2019un contr\u00f4le fiscal, l\u2019administration constate qu\u2019une soci\u00e9t\u00e9 paie des loyers pour la location d\u2019une maison qui, \u00e0 la lecture du bail, est exclusivement destin\u00e9e \u00e0 l\u2019habitation. Rien \u00e0 voir avec l\u2019activit\u00e9 de la soci\u00e9t\u00e9, estime l\u2019administration, qui refuse la d\u00e9duction de cette charge\u2026<\/p>\n<p>Au contraire, conteste la g\u00e9rante de l\u2019entreprise : ces d\u00e9penses ont bien \u00e9t\u00e9 engag\u00e9es \u00ab dans l\u2019int\u00e9r\u00eat de la soci\u00e9t\u00e9 \u00bb puisque cette maison est utilis\u00e9e comme lieu de stockage professionnel, comme le prouvent certaines photos. Des photos qui ne prouvent rien au contraire, sachant que les 4 chambres avec salles de bain, le garage et la piscine mentionn\u00e9s dans le bail laissent peu de place au stockage, ironise l\u2019administration\u2026<\/p>\n<p>Ce que confirme le juge, qui valide le redressement fiscal : rien ne prouve ici que les frais de location ont \u00e9t\u00e9 engag\u00e9s dans l&#8217;int\u00e9r\u00eat de la soci\u00e9t\u00e9. \u00c0 l\u2019inverse, le bail prouve au contraire qu\u2019aucune activit\u00e9 professionnelle ne pouvait \u00eatre exerc\u00e9e dans le logement !<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049121708?dateDecision=&amp;dateVersement=&amp;isAdvancedResult=&amp;juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_ADMINISTATIF&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=9&amp;pageSize=10&amp;pdcSearchArbo=&amp;pdcSearchArboId=&amp;query=&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 Marseille du 8 f\u00e9vrier 2024, no 22MA00906<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-une-gerante-qui-aimerait-que-son-propre-interet-soit-aussi-celui-de-sa-societe\" 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\/location%20%281%29.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une g\u00e9rante qui aimerait que son propre int\u00e9r\u00eat soit aussi celui de sa soci\u00e9t\u00e9\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-9997","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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