{"id":8248,"date":"2019-06-01T19:12:25","date_gmt":"2019-06-01T17:12:25","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8248"},"modified":"2019-06-01T19:18:46","modified_gmt":"2019-06-01T17:18:46","slug":"les-detournements-de-fonds-par-un-tiers-au-detriment-de-lentreprise-sont-deductibles-fiscalement","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8248","title":{"rendered":"Les d\u00e9tournements de fonds commis par un tiers au d\u00e9triment de l\u2019entreprise sont d\u00e9ductibles fiscalement"},"content":{"rendered":"<p style=\"text-align: justify;\">En cas de d\u00e9tournements de fonds commis au d\u00e9triment d&#8217;une soci\u00e9t\u00e9 par un tiers, les pertes qui en r\u00e9sultent sont, en principe, d\u00e9ductibles des r\u00e9sultats de la soci\u00e9t\u00e9 y compris en cas de carences ou de comportement fautif des dirigeants. Le Conseil d\u2019Etat vient de prendre position en ce sens (CE 12-4-2019 n\u00b0 410042, arr\u00eat t\u00e9l\u00e9chargeable ci-apr\u00e8s). L\u2019arr\u00eat en sens contraire de la cour administrative d\u2019appel est annul\u00e9 (CAA Marseille 23-2-2017 n\u00b0 15MA03323).<\/p>\n<p style=\"text-align: justify;\">Le Conseil d\u2019Etat refuse ainsi de transposer aux cas de d\u00e9tournements de fonds commis par des personnes ext\u00e9rieures \u00e0 l\u2019entreprise sa jurisprudence concernant <a href=\"https:\/\/www.auditsi.eu\/?p=290\">ceux commis par des salari\u00e9s (CE 5-10-2007 n\u00b0 291049, St\u00e9 Alcatel CIT)<\/a>. Pour m\u00e9moire, dans ce dernier cas, ne sont pas d\u00e9ductibles les pertes r\u00e9sultant de d\u00e9tournements commis par les dirigeants, mandataires sociaux ou associ\u00e9s ainsi que ceux, commis par un salari\u00e9 de la soci\u00e9t\u00e9, qui ont pour origine, directe ou indirecte, le comportement d\u00e9lib\u00e9r\u00e9 des dirigeants, mandataires sociaux ou associ\u00e9s ou leur carence manifeste dans l&#8217;organisation de la soci\u00e9t\u00e9 et la mise en oeuvre des dispositifs de contr\u00f4le, contraires \u00e0 l&#8217;int\u00e9r\u00eat de la soci\u00e9t\u00e9.<\/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=\"Les%20d%C3%A9tournements%20de%20fonds%20commis%20par%20un%20tiers%20au%20d%C3%A9triment%20de%20l%E2%80%99entreprise%20sont%20d%C3%A9ductibles%20fiscalement\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>En cas de d\u00e9tournements de fonds commis au d\u00e9triment d&#8217;une soci\u00e9t\u00e9 par un tiers, les pertes qui en r\u00e9sultent sont, en principe, d\u00e9ductibles des r\u00e9sultats de la soci\u00e9t\u00e9 y compris en cas de carences ou de comportement fautif des dirigeants. Le Conseil d\u2019Etat vient de prendre position en ce sens (CE 12-4-2019 n\u00b0 410042, arr\u00eat &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8248\" class=\"more-link\">Continue reading &lsquo;Les d\u00e9tournements de fonds commis par un tiers au d\u00e9triment de l\u2019entreprise sont d\u00e9ductibles fiscalement&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=\"Les%20d%C3%A9tournements%20de%20fonds%20commis%20par%20un%20tiers%20au%20d%C3%A9triment%20de%20l%E2%80%99entreprise%20sont%20d%C3%A9ductibles%20fiscalement\";<\/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":[1761,1622,91,1890,86,1764,511],"class_list":["post-8248","post","type-post","status-publish","format-standard","hentry","category-breves","category-controle-interne","category-cycle-fiscalite","category-fraude","tag-conseil-detat","tag-controle-interne","tag-defaillance-du-controle-interne","tag-detournement-de-fonds","tag-impact-fiscal","tag-malversations","tag-manoeuvre-frauduleuse"],"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\/8248","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=8248"}],"version-history":[{"count":3,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8248\/revisions"}],"predecessor-version":[{"id":8251,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8248\/revisions\/8251"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}