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C’est l’histoire d’un dirigeant qui n’est bien que chez lui…

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c’est-l’histoire-d’un-dirigeant-qui-n’est-bien-que-chez-lui…

C’est l’histoire d’un dirigeant qui n’est bien que chez lui…

C’est l’histoire d’un dirigeant qui n’est bien que chez lui… 600 400 admin

À l’occasion d’un contrôle, l’administration fiscale s’aperçoit qu’un dirigeant a encaissé des « loyers » versés par sa société au titre de la « location » de certaines pièces de son domicile personnel, dans lesquelles il recevrait régulièrement des clients…

Une situation inhabituelle, qui lui permet de réclamer le paiement d’un supplément d’impôt sur le revenu. « Pourquoi ? » s’étonne le dirigeant, qui ne voit pas ce qu’on lui reproche. « C’est pourtant simple ! », répond l’administration : les frais de location en question n’ont aucun intérêt pour la société, qui dispose déjà de locaux professionnels d’une surface de 200 m²…

Ce qui est bien suffisant pour recevoir ses clients, estime le juge. D’autant que les attestations de « clients » fournies par le dirigeant, qui décrivent l’intérêt de ce lieu de réception sans pour autant faire état de son utilisation effective, ne prouvent absolument rien… Et ne lui permettent pas, en tout état de cause, d’échapper au redressement fiscal !

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