{"version":"1.0","provider_name":"Groupe Excel","provider_url":"https:\/\/groupe-excel.fr","title":"Sommes inscrites en compte courant d\u2019associ\u00e9 : toujours imposables ? | Groupe Excel","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"G5Waz6Rf3v\"><a href=\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/sommes-inscrites-en-compte-courant-dassocie-toujours-imposables\/\">Sommes inscrites en compte courant d\u2019associ\u00e9 : toujours imposables ?<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/sommes-inscrites-en-compte-courant-dassocie-toujours-imposables\/embed\/#?secret=G5Waz6Rf3v\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Sommes inscrites en compte courant d\u2019associ\u00e9 : toujours imposables ?\u00a0\u00bb &#8212; Groupe Excel\" data-secret=\"G5Waz6Rf3v\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/*! This file is auto-generated *\/\n!function(e,t){\"use strict\";var r=!1,s=!1;function a(){if(!s){s=!0;var e,r,a,n,o=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),c=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),i=t.querySelectorAll(\"iframe.wp-embedded-content\");for(r=0;r<i.length;r++)(n=(a=i[r]).getAttribute(\"data-secret\"))||(n=Math.random().toString(36).substr(2,10),a.src+=\"#?secret=\"+n,a.setAttribute(\"data-secret\",n)),(o||c)&&((e=a.cloneNode(!0)).removeAttribute(\"security\"),a.parentNode.replaceChild(e,a)),a.contentWindow.postMessage({message:\"ready\",secret:n},\"*\")}}t.querySelector&&e.addEventListener&&(r=!0),e.wp=e.wp||{},!e.wp.receiveEmbedMessage&&(e.wp.receiveEmbedMessage=function(r){var s=r.data;if(!(!s||!(s.secret||s.message||s.value)||\/[^a-zA-Z0-9]\/.test(s.secret))){var a,n,o,c,i,d=t.querySelectorAll('iframe[data-secret=\"'+s.secret+'\"]'),l=t.querySelectorAll('blockquote[data-secret=\"'+s.secret+'\"]'),u=RegExp(\"^https?:$\",\"i\");for(a=0;a<l.length;a++)l[a].style.display=\"none\";for(a=0;a<d.length;a++)if(n=d[a],r.source===n.contentWindow&&(n.removeAttribute(\"style\"),\"height\"===s.message&&((o=parseInt(s.value,10))>1e3?o=1e3:200>~~o&&(o=200),n.height=o),\"link\"===s.message)){if(c=t.createElement(\"a\"),i=t.createElement(\"a\"),c.href=n.getAttribute(\"src\"),i.href=s.value,!u.test(i.protocol))continue;i.host===c.host&&t.activeElement===n&&(e.top.location.href=s.value)}}},r&&(e.addEventListener(\"message\",e.wp.receiveEmbedMessage,!1),t.addEventListener(\"DOMContentLoaded\",a,!1),e.addEventListener(\"load\",a,!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2021\/05\/logo-fonce-avec-baseline-01.png","thumbnail_width":1920,"thumbnail_height":1920,"description":"Par principe, les sommes inscrites en compte courant d\u2019associ\u00e9 sont pr\u00e9sum\u00e9es \u00eatre des \u00ab revenus distribu\u00e9s \u00bb, donc \u00ab disponibles \u00bb\u2026 Ce qui les rend imposables. A ce sujet, le juge vient de rappeler l\u2019administration fiscale \u00e0 l\u2019ordre sur l\u2019appr\u00e9ciation du caract\u00e8re \u00ab disponible \u00bb d\u2019une telle somme\u2026"}