Actualités comptables
Contrôle fiscal d’une société mère : cherchez la faille !

Contrôle fiscal d’une société mère : cherchez la faille !

Publiée le jeudi 01 juin 2023 à 00h00 dans Actu Fiscale

Une société mère, à la tête d’un groupe de sociétés ayant opté pour le régime de l’intégration fiscale, fait l’objet d’un contrôle fiscal au titre de ses activités propres. À l’issue de ce contrôle, elle reçoit une proposition de rectifications… incomplète, selon elle, ce qui lui permet d’échapper au redressement. À tort ou à raison ?

Contrôle fiscal : quand une société mère joue sur les mots…

Pour mémoire, lorsqu’une société et ses filiales choisissent d’opter pour le régime de l’intégration fiscale, la société devient seule redevable de l’impôt sur les sociétés calculé sur le résultat d’ensemble du groupe : c’est donc elle qui s’acquitte des acomptes au cours de l’exercice, puis procède au paiement du solde de l’IS dû au titre de l’exercice écoulé.

Dans une récente affaire, à l’issue d’un contrôle portant sur ses activités propres, l’administration fiscale adresse une proposition de rectifications à la société mère d’un groupe fiscalement intégré.

Problème : ce document ne fait pas mention des sommes dont la société aurait été redevable en l’absence d’appartenance au groupe. Un détail qui permet à la société mère d’échapper au redressement…

Ce que confirme le juge, qui annule le redressement fiscal !

Contrôle fiscal d’une société mère : cherchez la faille ! - © Copyright WebLex

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  • Mémoire utilisée par PHP : 2,93 Mo
  • Pic mémoire allouée par PHP : 4,09 Mo
  • Temps d'execution du script : 0.498 s
  • Lang :
  • Path : actualite-controle-fiscal-dune-societe-mere-cherchez-la-faille
  • Route : newsItem
  • $okt->page->module : news
  • $okt->page->action : item
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