Décision judiciaire de Conseil d'Etat, 15 décembre 1971 (cas Conseil d'Etat, 8 / 9 SSR, du 15 décembre 1971, 81905)
Date de Résolution | 15 décembre 1971 |
Juridiction | Council of State (France) |
Nature | Décision |
RECOURS DU MINISTRE DE L'ECONOMIE ET DES FINANCES, TENDANT A L'ANNULATION D'UN JUGEMENT, DU 21 OCTOBRE 1970 PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE ... A ACCORDE A LA SOCIETE X... REDUCTION DU SUPPLEMENT D'IMPOT SUR LES SOCIETES AUQUEL ELLE A ETE ASSUJETTIE AU TITRE DE L'ANNEE 1963 ;
VU LE CODE GENERAL DES IMPOTS ; L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ;
CONSIDERANT QU'IL RESULTE DE L'INSTRUCTION QU'A LA CLOTURE DE L'EXERCICE 1963 LA SOCIETE ANONYME X... A PORTE AU COMPTE "FRAIS A PAYER" UNE SOMME DE 277 480 FRANCS A TITRE DE GRATIFICATIONS A VERSER A SON PERSONNEL AU COURS DE L'EXERCICE SUIVANT ; QU'IL EST CONSTANT QUE LES GRATIFICATIONS DONT S'AGIT NE CORRESPONDAIENT PAS A DES ENGAGEMENTS FORMELS DE LA SOCIETE ENVERS SON PERSONNEL ET QUE, PAR SUITE, ELLES NE CONSTITUAIENT PAS DE DETTES DEDUCTIBLES DES RESULTATS DE L'EXERCICE ; QUE TOUTEFOIS LA SOCIETE A SOUTENU, A L'APPUI DE SA DEMANDE EN REDUCTION DE L'IMPOSITION DECOULANT DU REDRESSEMENT, QU'IL Y AURAIT LIEU D'ADMETTRE, EN CONTREPARTIE DUDIT REHAUSSEMENT, DANS LES CHARGES DE L'EXERCICE 1963, UNE SOMME DE 235 035 FRANCS CORRESPONDANT AUX GRATIFICATIONS EFFECTIVEMENT PAYEES AU COURS DUDIT EXERCICE MAIS QUI N'AVAIT PAS EU D'INCIDENCE SUR LE BENEFICE DECLARE, DU FAIT QUE LA SOCIETE, AYANT PRECEDEMMENT INSCRIT SON MONTANT, AU POSTE "FRAIS A PAYER" A LA CLOTURE DE L'EXERCICE 1962 AVAIT, LORS DU VERSEMENT DES GRATIFICATIONS, IMPUTE CETTE DEPENSE SUR LEDIT POSTE ;
CONS. QUE DANS LE CAS OU UN POSTE "FRAIS A PAYER" OU TOUT POSTE ANALOGUE FIGURE AU BILAN DE CLOTURE D'UN EXERCICE, ET EST REPRIS AU BILAN D'OUVERTURE DE L'EXERCICE SUIVANT, LES DEPENSES...
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