{"id":5944,"date":"2026-11-06T00:00:00","date_gmt":"2026-11-05T23:00:00","guid":{"rendered":"https:\/\/www.smvconseil.fr\/index.php\/2026\/11\/06\/cest-lhistoire-dun-gerant-qui-reproche-a-ladministration-davoir-des-methodes-contestables\/"},"modified":"2026-11-06T00:00:00","modified_gmt":"2026-11-05T23:00:00","slug":"cest-lhistoire-dun-gerant-qui-reproche-a-ladministration-davoir-des-methodes-contestables","status":"publish","type":"post","link":"https:\/\/www.smvconseil.fr\/index.php\/2026\/11\/06\/cest-lhistoire-dun-gerant-qui-reproche-a-ladministration-davoir-des-methodes-contestables\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un g\u00e9rant qui reproche \u00e0 l\u2019administration d\u2019avoir des m\u00e9thodes contestables\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un g\u00e9rant qui reproche \u00e0 l\u2019administration d\u2019avoir des m\u00e9thodes contestables\u2026<\/p>\n<div>\n<p>Au cours d\u2019un contr\u00f4le fiscal, l\u2019administration reconstitue le r\u00e9sultat imposable d\u2019une soci\u00e9t\u00e9 qui exerce une activit\u00e9 de plomberie et, corr\u00e9lativement, taxe personnellement son g\u00e9rant au titre des revenus distribu\u00e9s\u2026<\/p>\n<p>Sauf que la m\u00e9thode de calcul utilis\u00e9e par l\u2019administration pour reconstituer le r\u00e9sultat imposable est largement contestable, r\u00e9torque le g\u00e9rant : selon lui, l\u2019administration se contente de retenir un montant de charges d\u00e9ductibles comprenant la r\u00e9mun\u00e9ration du personnel, les charges sociales, une somme au titre des imp\u00f4ts et une somme forfaitaire de 10 % au titre des frais g\u00e9n\u00e9raux, sans tenir compte des achats de mati\u00e8res premi\u00e8res et de marchandises, pourtant inh\u00e9rents \u00e0 l\u2019activit\u00e9 de la soci\u00e9t\u00e9. Une omission qui, selon lui, fausse n\u00e9cessairement la reconstitution du r\u00e9sultat imposable\u2026<\/p>\n<p>Ce que confirme le juge : ne pas tenir compte de telles charges rend la m\u00e9thode retenue par l\u2019administration sommaire. Le redressement li\u00e9 aux revenus r\u00e9put\u00e9s distribu\u00e9s est ici annul\u00e9 !<\/p>\n<\/p><\/div>\n<div>    Source :     <\/p>\n<ul>\n<li data-list-item-id=\"e575902b45adffbc2f3b3b46ad64d6bae\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054955771?dateDecision=&amp;dateVersement=&amp;fonds=CETAT&amp;juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_ADMINISTATIF&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=1&amp;pageSize=25&amp;query=CGI&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;typePagination=DEFAUT&amp;typeRecherche=date\" target=\"_blank\">Arr\u00eat du Conseil d&rsquo;\u00c9tat du 2 octobre 2026, no 499743<\/a><\/li>\n<\/ul><\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-un-gerant-qui-reproche-a-l-administration-d-avoir-des-methodes-contestables\" target=\"_blank\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img  title=\"\"  alt=\"shutterstock_methodesommaire C\u2019est l\u2019histoire d\u2019un g\u00e9rant qui reproche \u00e0 l\u2019administration d\u2019avoir des m\u00e9thodes contestables\u2026\" decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/shutterstock_methodesommaire.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un g\u00e9rant qui reproche \u00e0 l\u2019administration d\u2019avoir des m\u00e9thodes contestables\u2026 Au cours d\u2019un contr\u00f4le fiscal, l\u2019administration reconstitue le r\u00e9sultat imposable d\u2019une soci\u00e9t\u00e9 qui exerce une activit\u00e9 de plomberie et, corr\u00e9lativement, taxe personnellement son g\u00e9rant au titre des revenus<\/p>\n","protected":false},"author":0,"featured_media":5945,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[25],"tags":[24],"class_list":["post-5944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-petite-histoire-du-jour","tag-la-petite-histoire-du-jour"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/www.smvconseil.fr\/wp-content\/uploads\/2026\/11\/shutterstock_methodesommaire.jpg","_links":{"self":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/5944","targetHints":{"allow":["GET"]}}],"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=5944"}],"version-history":[{"count":0,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/5944\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media\/5945"}],"wp:attachment":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media?parent=5944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/categories?post=5944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/tags?post=5944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}