Actualités comptables
C’est l’histoire d’une société pour qui « voiture qui ne roule pas » = « pas de taxe à payer »…

C’est l’histoire d’une société pour qui « voiture qui ne roule pas » = « pas de taxe à payer »…

Publiée le vendredi 29 octobre 2021 à 01h25 dans Histoires

C’est l’histoire d’une société pour qui « voiture qui ne roule pas » = « pas de taxe à payer »…

Une société est propriétaire d’une voiture pour laquelle l’administration fiscale lui réclame le paiement de la taxe sur les véhicules de société. « Une erreur sans doute », estime la société qui refuse de payer les sommes qui lui sont réclamées.

Elle rappelle, en effet, que depuis 2 ans, la voiture en question est immobilisée dans les locaux du garagiste pour cause de litige à propos d’une facture d’entretien impayée, un procès étant toujours en cours. « Et alors ? », répond l’administration : le fait que le véhicule soit immobilisé est sans incidence sur le fait qu’il reste soumis à la taxe.

Dès lors que la société est propriétaire d’une voiture particulière immatriculée à son nom, elle doit payer la taxe sur les véhicules de société, confirme le juge. Même si, en raison d’un litige avec un prestataire, la société ne peut pas se servir de sa voiture comme elle le souhaite, elle en reste la seule propriétaire légale, et est soumise à la taxe. Le redressement fiscal est confirmé.


Arrêt de la Cour Administrative d’Appel de Paris du 11 février 2020, n°18PA02504

La petite histoire du jour

Plan d'accès

Plus d’informations ?

Sotorec

  • Sotorec
    267 bd. du Docteur Charles Barnier
    83000 Toulon
  • 04 94 09 17 02
  • +33494895133

Vous avez des questions ?

loader

Chargement, veuillez patienter…
  • Mémoire utilisée par PHP : 2,93 Mo
  • Pic mémoire allouée par PHP : 4,09 Mo
  • Temps d'execution du script : 0.375 s
  • Lang :
  • Path : actualite-cest-lhistoire-dune-societe-pour-qui-voiture-qui-ne-roule-pas-pas-de-taxe-a-payer
  • Route : newsItem
  • $okt->page->module : news
  • $okt->page->action : item
ID Query Time
1
SET NAMES utf8mb4
0.00017
2
SELECT u.*, g.*, o.logged, o.csrf_token, o.prev_url FROM
oktopusV1_core_users AS u INNER JOIN
oktopusV1_core_users_groups AS g ON g.group_id=u.group_id
LEFT JOIN oktopusV1_core_users_online AS o ON
o.ident='3.236.83.14' WHERE u.id=1
0.00072
3
UPDATE oktopusV1_core_users_online SET logged=1718406657,
prev_url='https://www.sotorec-experts-comptables.com/actualite-cest-lhistoire-dune-societe-pour-qui-voiture-qui-ne-roule-pas-pas-de-taxe-a-payer'
WHERE ident='3.236.83.14'
0.00024
4
UPDATE oktopusV1_mod_news SET active = 1
                           WHERE active = 3 AND NOW() >
created_at 
0.00051
5
UPDATE oktopusV1_mod_news SET active = 0
                              WHERE active = 1 AND end_at !=
"0000-00-00 00:00:00" 
                              AND NOW() > end_at 
0.02163
6
SELECT r.*, rl.*, COUNT(p.id) AS num_posts FROM
oktopusV1_mod_news_categories AS r LEFT JOIN
oktopusV1_mod_news_categories_locales AS rl ON
r.id=rl.category_id LEFT JOIN oktopusV1_mod_news AS p ON
r.id=p.category_id WHERE 1 AND rl.language='fr'  GROUP BY
r.id ORDER BY nleft asc 
0.02677
7
SELECT p.id, p.user_id, p.category_id, p.active, p.selected,
p.created_at, p.updated_at, p.end_at, p.images, p.files,
p.tpl, p.visit, pl.language, pl.title, pl.subtitle,
pl.title_tag, pl.title_seo, pl.slug, pl.content,
pl.content_short, pl.meta_description, pl.meta_keywords,
pl.words, u.username, u.lastname, u.firstname, rl.title AS
category_title, rl.slug AS category_slug, r.items_tpl AS
category_items_tpl FROM oktopusV1_mod_news AS p  LEFT OUTER
JOIN oktopusV1_core_users AS u ON u.id=p.user_id  INNER JOIN
oktopusV1_mod_news_locales AS pl ON p.id=pl.post_id AND
pl.language='fr'  LEFT OUTER JOIN
oktopusV1_mod_news_categories AS r ON r.id=p.category_id 
LEFT OUTER JOIN oktopusV1_mod_news_categories_locales AS rl
ON r.id=rl.category_id AND rl.language='fr' WHERE 1  AND
pl.language='fr'  AND
pl.slug='cest-lhistoire-dune-societe-pour-qui-voiture-qui-ne-roule-pas-pas-de-taxe-a-payer'
ORDER BY p.selected DESC, p.created_at DESC 
0.00155
8
SELECT f.id, f.user_id, f.active, f.token, f.created_at,
f.updated_at, f.tpl, f.config_general, f.config_style,
f.config_date,
                              fl.language, fl.title,
fl.title_tag, fl.title_seo, fl.slug, fl.meta_description,
fl.meta_keywords, fl.beforedate, fl.afterdate FROM
oktopusV1_mod_facebook AS f  INNER JOIN
oktopusV1_mod_facebook_locales AS fl ON f.id=fl.id_facebook
AND fl.language='fr' WHERE 1  AND fl.language='fr' AND
f.active=1 ORDER BY f.created_at DESC 
0.00033
9
SELECT r.*, rl.*, COUNT(p.id) AS num_items FROM
oktopusV1_mod_galleries AS r LEFT JOIN
oktopusV1_mod_galleries_locales AS rl ON r.id=rl.gallery_id
LEFT JOIN oktopusV1_mod_galleries_items AS p ON
r.id=p.gallery_id WHERE 1 AND rl.language='fr' AND
r.active=1  GROUP BY r.id ORDER BY nleft asc 
0.00021
10
SELECT m.*, 
                              ml.language, ml.title,
ml.title_tag, ml.title_seo, ml.slug, ml.meta_description,
ml.meta_keywords, ml.content FROM oktopusV1_mod_map AS m 
LEFT JOIN oktopusV1_mod_map_locales AS ml ON m.id=ml.id_map
AND ml.language='fr' WHERE 1  AND ml.language='fr' AND
m.active=1 ORDER BY m.created_at DESC 
0.00025
11
SELECT p.id, p.user_id, p.category_id, p.active,
p.created_at, p.updated_at, p.images, p.files, p.tpl,
p.position, pl.language, pl.title, pl.subtitle,
pl.title_tag, pl.title_seo, pl.slug, pl.content,
pl.meta_description, pl.meta_keywords, pl.words, rl.title AS
category_title, rl.slug AS category_slug, rl.title_tag AS
category_title_tag, r.items_tpl AS category_items_tpl,
p.recipients_to, p.recipients_cc, p.recipients_bcc,
p.from_to, p.captcha, p.conversion_google, p.from_copy,
pl.subject FROM oktopusV1_mod_pages AS p  INNER JOIN
oktopusV1_mod_pages_locales AS pl ON p.id=pl.page_id AND
pl.language='fr'  LEFT OUTER JOIN
oktopusV1_mod_pages_categories AS r ON r.id=p.category_id 
LEFT OUTER JOIN oktopusV1_mod_pages_categories_locales AS rl
ON r.id=rl.category_id AND rl.language='fr' WHERE 1  AND
pl.language='fr' AND p.active=1 ORDER BY p.created_at DESC 
0.00038
12
UPDATE oktopusV1_mod_news SET visit=visit+1 WHERE id=12818
0.00066
13
SELECT t.active, t.ord, t.id, t.parent_id, t.nleft,
t.nright, t.level, l.title, l.title_tag, l.title_seo,
l.slug, l.content, l.meta_description, l.meta_keywords FROM
oktopusV1_mod_news_categories AS t JOIN
oktopusV1_mod_news_categories_locales AS l ON t.id =
l.category_id AND l.language = "fr" WHERE t.id = 2
0.00020
14
SELECT t.active, t.ord, t.id, t.parent_id, t.nleft,
t.nright, t.level, l.title, l.title_tag, l.title_seo,
l.slug, l.content, l.meta_description, l.meta_keywords FROM
oktopusV1_mod_news_categories AS t JOIN
oktopusV1_mod_news_categories_locales AS l ON t.id =
l.category_id AND l.language = "fr" WHERE nleft <= 11 AND
nright >= 12 ORDER BY level
0.00014
15
 SELECT t.*,
                            DATE_FORMAT(t.date_creation,
'%d/%m/%Y %H:%i:%s') as date_creation_fr,
                            DATE_FORMAT(t.date_modification,
'%d/%m/%Y %H:%i:%s') as date_modification_fr
                       FROM oktopusV1_mod_slideshow_type t
                       WHERE 1 AND CASE 
                                       WHEN t.choix_rubrique
= 1 THEN
                                           t.rubrique LIKE
'%\'/actualite-cest-lhistoire-dune-societe-pour-qui-voiture-qui-ne-roule-pas-pas-de-taxe-a-payer\'%'
                                       WHEN t.choix_rubrique
= 2 THEN
                                          
                   (  SELECT COUNT(t.id_type) FROM
oktopusV1_mod_slideshow_type t
                      WHERE t.choix_rubrique = 1 AND
t.rubrique LIKE
'%\'/actualite-cest-lhistoire-dune-societe-pour-qui-voiture-qui-ne-roule-pas-pas-de-taxe-a-payer\'%'
AND t.actif = 1
                   ) = 0
                
                                           AND
                                           t.rubrique NOT
LIKE
'%\'/actualite-cest-lhistoire-dune-societe-pour-qui-voiture-qui-ne-roule-pas-pas-de-taxe-a-payer\'%'
                                       ELSE     
                                          
                   (  SELECT COUNT(t.id_type) FROM
oktopusV1_mod_slideshow_type t
                      WHERE t.choix_rubrique = 1 AND
t.rubrique LIKE
'%\'/actualite-cest-lhistoire-dune-societe-pour-qui-voiture-qui-ne-roule-pas-pas-de-taxe-a-payer\'%'
AND t.actif = 1
                   ) = 0
                 
                                   END AND actif = '1' ORDER
BY nom 
0.00083
16
SELECT m.*, 
                              ml.language, ml.title,
ml.title_tag, ml.title_seo, ml.slug, ml.meta_description,
ml.meta_keywords, ml.content FROM oktopusV1_mod_map AS m 
LEFT JOIN oktopusV1_mod_map_locales AS ml ON m.id=ml.id_map
AND ml.language='fr' WHERE 1  AND m.id = 2  AND
ml.language='fr' AND m.active=1 ORDER BY m.created_at DESC 
0.00027
17
SELECT f.id, f.active, f.type, f.category, f.ord, f.html_id,
f.colonne, f.picto, f.options, f.info_personnelle, fl.title,
fl.legend, fl.description, fl.value FROM
oktopusV1_mod_contact_fields f LEFT JOIN
oktopusV1_mod_contact_fields_locales AS fl ON
fl.field_id=f.id AND fl.category=f.category WHERE 1  AND
f.active>0  AND f.category = "insert" AND fl.language='fr'
ORDER BY ord ASC 
0.00019
18
SELECT p.*, pl.*,
                         DATE_FORMAT(p.debut, '%d/%m/%Y') as
debut_fr,
                         DATE_FORMAT(p.fin, '%d/%m/%Y') as
fin_fr,
                         DATE_FORMAT(p.date_creation,
'%d/%m/%Y %H:%i:%s') as date_creation_fr,
                         DATE_FORMAT(p.date_modification,
'%d/%m/%Y %H:%i:%s') as date_modification_fr
                      FROM oktopusV1_mod_home_popup p
                      LEFT JOIN
oktopusV1_mod_home_popup_locales pl ON pl.id_popup =
p.id_popup AND pl.language = 'fr'
                      WHERE 1 AND (
                                        CURDATE() BETWEEN
p.debut AND p.fin
                                        OR (p.debut =
'0000-00-00 00:00:00' AND p.fin = '0000-00-00 00:00:00')
                                    )AND pl.content <> ''
AND (p.rubrique = '' OR p.rubrique LIKE
'%\'/actualite-cest-lhistoire-dune-societe-pour-qui-voiture-qui-ne-roule-pas-pas-de-taxe-a-payer\'%')
ORDER BY p.rubrique DESC
0.00066
19
SELECT p.*, pl.*,
                         DATE_FORMAT(p.debut, '%d/%m/%Y') as
debut_fr,
                         DATE_FORMAT(p.fin, '%d/%m/%Y') as
fin_fr,
                         DATE_FORMAT(p.date_creation,
'%d/%m/%Y %H:%i:%s') as date_creation_fr,
                         DATE_FORMAT(p.date_modification,
'%d/%m/%Y %H:%i:%s') as date_modification_fr
                      FROM oktopusV1_mod_home_popup p
                      LEFT JOIN
oktopusV1_mod_home_popup_locales pl ON pl.id_popup =
p.id_popup AND pl.language = 'fr'
                      WHERE 1 AND (
                                        CURDATE() BETWEEN
p.debut AND p.fin
                                        OR (p.debut =
'0000-00-00 00:00:00' AND p.fin = '0000-00-00 00:00:00')
                                    )AND pl.content <> ''
AND (p.rubrique = '' OR p.rubrique LIKE
'%\'/actualite-cest-lhistoire-dune-societe-pour-qui-voiture-qui-ne-roule-pas-pas-de-taxe-a-payer\'%')
ORDER BY p.rubrique DESC
0.00054
# type fichier ligne classe fonction message
# 1  Warning /www/al159/www/oktModules/map/inc/class.map.recordset.php 579 oktDebug errorHandler Trying to access array offset on value of type null

#0 mapRecordset->getEmbedAddress( called at [/oktModules/map/inc/class.map.recordset.php:96]


#1 mapRecordset->getScriptSimple( called at [/oktModules/map/inc/class.map.recordset.php:79]


#2 mapRecordset->getScript( called at [/oktThemes/default/templates/map/insert/r-horizontal/template.php:31]


#3 require( called at [/oktInc/vendor/sfTemplating/sfTemplateRendererPhp.php:36]


#4 sfTemplateRendererPhp->evaluate( called at [/oktInc/vendor/sfTemplating/sfTemplateEngine.php:106]


#5 sfTemplateEngine->render( called at [/oktInc/classes/core/class.oktTemplating.php:60]


#6 oktTemplating->render( called at [/oktInc/vendor/sfTemplating/sfTemplateRenderer.php:45]


#7 sfTemplateRenderer->__call( called at [/oktThemes/ra157-s/templates/layout.php:132]


#8 require( called at [/oktInc/vendor/sfTemplating/sfTemplateRendererPhp.php:36]


#9 sfTemplateRendererPhp->evaluate( called at [/oktInc/vendor/sfTemplating/sfTemplateEngine.php:106]


#10 sfTemplateEngine->render( called at [/oktInc/classes/core/class.oktTemplating.php:60]


#11 oktTemplating->render( called at [/oktInc/vendor/sfTemplating/sfTemplateEngine.php:117]


#12 sfTemplateEngine->render( called at [/oktInc/classes/core/class.oktTemplating.php:60]


#13 oktTemplating->render( called at [/oktModules/news/inc/class.news.controller.php:459]


#14 newsController->newsItem( called at [/oktInc/classes/router/class.oktRouter.php:317]


#15 oktRouter->callRouteHanlder( called at [/oktopus.php:58]

# 2  Warning /www/al159/www/oktModules/map/inc/class.map.recordset.php 579 oktDebug errorHandler Trying to access array offset on value of type null

#0 mapRecordset->getEmbedAddress( called at [/oktModules/map/inc/class.map.recordset.php:96]


#1 mapRecordset->getScriptSimple( called at [/oktModules/map/inc/class.map.recordset.php:79]


#2 mapRecordset->getScript( called at [/oktThemes/default/templates/map/insert/r-horizontal/template.php:31]


#3 require( called at [/oktInc/vendor/sfTemplating/sfTemplateRendererPhp.php:36]


#4 sfTemplateRendererPhp->evaluate( called at [/oktInc/vendor/sfTemplating/sfTemplateEngine.php:106]


#5 sfTemplateEngine->render( called at [/oktInc/classes/core/class.oktTemplating.php:60]


#6 oktTemplating->render( called at [/oktInc/vendor/sfTemplating/sfTemplateRenderer.php:45]


#7 sfTemplateRenderer->__call( called at [/oktThemes/ra157-s/templates/layout.php:132]


#8 require( called at [/oktInc/vendor/sfTemplating/sfTemplateRendererPhp.php:36]


#9 sfTemplateRendererPhp->evaluate( called at [/oktInc/vendor/sfTemplating/sfTemplateEngine.php:106]


#10 sfTemplateEngine->render( called at [/oktInc/classes/core/class.oktTemplating.php:60]


#11 oktTemplating->render( called at [/oktInc/vendor/sfTemplating/sfTemplateEngine.php:117]


#12 sfTemplateEngine->render( called at [/oktInc/classes/core/class.oktTemplating.php:60]


#13 oktTemplating->render( called at [/oktModules/news/inc/class.news.controller.php:459]


#14 newsController->newsItem( called at [/oktInc/classes/router/class.oktRouter.php:317]


#15 oktRouter->callRouteHanlder( called at [/oktopus.php:58]