{"id":290,"date":"2009-02-27T23:24:50","date_gmt":"2009-02-27T22:24:50","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=290"},"modified":"2014-05-10T12:12:08","modified_gmt":"2014-05-10T10:12:08","slug":"consequence-fiscale-d%e2%80%99un-detournement-par-un-salarie-au-detriment-de-l%e2%80%99entreprise-double-peine-en-cas-de-negligence-de-la-direction","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=290","title":{"rendered":"Cons\u00e9quence fiscale d\u2019un d\u00e9tournement par un salari\u00e9 au d\u00e9triment de l\u2019entreprise : double peine en cas de n\u00e9gligence de la direction"},"content":{"rendered":"<p style=\"text-align: justify;\">La d\u00e9couverte d&#8217;un d\u00e9tournement au sein de l&#8217;entreprise est une mauvaise surprise et un drame r\u00e9v\u00e9lant un exc\u00e8s de confiance et une trahison. L&#8217;\u00e9valuation du pr\u00e9judice financier est susceptible de s&#8217;accompagner d&#8217;un retraitement fiscal. En effet, en cas de d\u00e9tournement, s&#8217;il est d\u00e9montr\u00e9 que la direction de l&#8217;entreprise avait connaissance des agissements frauduleux de son salari\u00e9 ou bien que l&#8217;entreprise n&#8217;a pas mis en \u0153uvre un contr\u00f4le interne suffisant pour d\u00e9courager la fraude, le pr\u00e9judice subi par l&#8217;entreprise et non rembours\u00e9 par le salari\u00e9 ind\u00e9licat n&#8217;est pas d\u00e9ductible du r\u00e9sultat imposable. Sur ce point l&#8217;arr\u00eat du Conseil d&#8217;Etat du 5 octobre 2007 (n\u00b0 291049, 3e et 8e sections) est tr\u00e8s clair.<\/p>\n<p style=\"text-align: justify;\">Cette double peine (pr\u00e9judice comptabilis\u00e9 en charges et absence de d\u00e9duction fiscale) doit finir de convaincre les entreprises d&#8217;\u00e9valuer les risques de fraude qu&#8217;elles encourent et de mettre en \u0153uvre les mesures de pr\u00e9vention ad\u00e9quates. Le calibrage du contr\u00f4le interne, s&#8217;il ne permet d&#8217;\u00e9viter de mani\u00e8re absolue toute man\u0153uvre frauduleuse, garantira au moins la d\u00e9ductibilit\u00e9 fiscale de ses effets.<\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Cons%C3%A9quence%20fiscale%20d%E2%80%99un%20d%C3%A9tournement%20par%20un%20salari%C3%A9%20au%20d%C3%A9triment%20de%20l%E2%80%99entreprise%20%3A%20double%20peine%20en%20cas%20de%20n%C3%A9gligence%20de%20la%20direction\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>La d\u00e9couverte d&#8217;un d\u00e9tournement au sein de l&#8217;entreprise est une mauvaise surprise et un drame r\u00e9v\u00e9lant un exc\u00e8s de confiance et une trahison. L&#8217;\u00e9valuation du pr\u00e9judice financier est susceptible de s&#8217;accompagner d&#8217;un retraitement fiscal. En effet, en cas de d\u00e9tournement, s&#8217;il est d\u00e9montr\u00e9 que la direction de l&#8217;entreprise avait connaissance des agissements frauduleux de son &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=290\" class=\"more-link\">Continue reading &lsquo;Cons\u00e9quence fiscale d\u2019un d\u00e9tournement par un salari\u00e9 au d\u00e9triment de l\u2019entreprise : double peine en cas de n\u00e9gligence de la direction&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Cons%C3%A9quence%20fiscale%20d%E2%80%99un%20d%C3%A9tournement%20par%20un%20salari%C3%A9%20au%20d%C3%A9triment%20de%20l%E2%80%99entreprise%20%3A%20double%20peine%20en%20cas%20de%20n%C3%A9gligence%20de%20la%20direction\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[7,10,800,4],"tags":[14,510,1622,85,1621,86,511,26],"class_list":["post-290","post","type-post","status-publish","format-standard","hentry","category-breves","category-controle-interne","category-cycle-fiscalite","category-fraude","tag-confiance","tag-controle-fiscal","tag-controle-interne","tag-detournement","tag-fraude","tag-impact-fiscal","tag-manoeuvre-frauduleuse","tag-prevention-de-la-fraude"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/290","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=290"}],"version-history":[{"count":1,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/290\/revisions"}],"predecessor-version":[{"id":4826,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/290\/revisions\/4826"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}