{"id":5707,"date":"2026-10-09T00:00:00","date_gmt":"2026-10-08T22:00:00","guid":{"rendered":"https:\/\/www.smvconseil.fr\/index.php\/2026\/10\/09\/cest-lhistoire-dune-societe-qui-peine-a-justifier-les-deplacements-de-son-dirigeant\/"},"modified":"2026-10-09T00:00:00","modified_gmt":"2026-10-08T22:00:00","slug":"cest-lhistoire-dune-societe-qui-peine-a-justifier-les-deplacements-de-son-dirigeant","status":"publish","type":"post","link":"https:\/\/www.smvconseil.fr\/index.php\/2026\/10\/09\/cest-lhistoire-dune-societe-qui-peine-a-justifier-les-deplacements-de-son-dirigeant\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui peine \u00e0 justifier les d\u00e9placements de son dirigeant\u2026"},"content":{"rendered":"<p class=\"title\"> C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui peine \u00e0 justifier les d\u00e9placements de son dirigeant\u2026<\/p>\n<div>\n<p>Au cours d\u2019un contr\u00f4le fiscal, l\u2019administration constate qu\u2019une soci\u00e9t\u00e9 a d\u00e9duit de son r\u00e9sultat imposable les frais de location de longue dur\u00e9e et de carburant d&rsquo;un v\u00e9hicule de tourisme de luxe. Des d\u00e9penses d\u2019ordre \u00ab personnel \u00bb, manifestement, donc non d\u00e9ductibles, selon elle\u2026<\/p>\n<p>Des d\u00e9penses qui n\u2019ont rien de \u00ab priv\u00e9es \u00bb, conteste la soci\u00e9t\u00e9 : le v\u00e9hicule est mis \u00e0 la seule disposition du dirigeant, lequel vit \u00e0 Paris et n\u2019a donc aucune raison de l\u2019utiliser pour ses d\u00e9placements personnels. D\u2019autant que le v\u00e9hicule affiche un faible kilom\u00e9trage et reste stationn\u00e9 \u00e0 proximit\u00e9 des locaux de la soci\u00e9t\u00e9 : autant d\u2019\u00e9l\u00e9ments qui prouvent, selon la soci\u00e9t\u00e9, l\u2019absence de toute utilisation \u00e0 titre personnel\u2026<\/p>\n<p>Sauf que rien ne prouve ici que les d\u00e9placements effectu\u00e9s avec le v\u00e9hicule sont professionnels, tranche le juge. Ni le lieu de r\u00e9sidence du dirigeant, ni le faible kilom\u00e9trage du v\u00e9hicule ne suffisent \u00e0 \u00e9tablir son usage professionnel : la d\u00e9duction fiscale des d\u00e9penses est donc refus\u00e9e.<\/p>\n<\/p><\/div>\n<div>    Source :     <\/p>\n<ul>\n<li data-list-item-id=\"e32b74d79f06a313d60cef994e27387d1\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054221741?dateDecision=&amp;dateVersement=&amp;fonds=CETAT&amp;isAdvancedResult=false&amp;juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_ADMINISTATIF&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=1&amp;pageSize=25&amp;query=24PA05113&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;typePagination=DEFAUT&amp;typeRecherche=date\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel de Paris du 8 juin 2026, no 24PA05113<\/a><\/li>\n<\/ul><\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-une-societe-qui-peine-a-justifier-les-deplacements-de-son-dirigeant\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img  title=\"\"  alt=\"shutterstock_deductibilitelocation C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui peine \u00e0 justifier les d\u00e9placements de son dirigeant\u2026\" decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/shutterstock_deductibilitelocation.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui peine \u00e0 justifier les d\u00e9placements de son dirigeant\u2026 Au cours d\u2019un contr\u00f4le fiscal, l\u2019administration constate qu\u2019une soci\u00e9t\u00e9 a d\u00e9duit de son r\u00e9sultat imposable les frais de location de longue dur\u00e9e et de carburant d&rsquo;un v\u00e9hicule<\/p>\n","protected":false},"author":0,"featured_media":5708,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[24],"class_list":["post-5707","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-petite-histoire-du-jour","tag-la-petite-histoire-du-jour"],"_links":{"self":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/5707"}],"collection":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/comments?post=5707"}],"version-history":[{"count":0,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/5707\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media\/5708"}],"wp:attachment":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media?parent=5707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/categories?post=5707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/tags?post=5707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}