{"id":62953,"date":"2022-06-24T01:25:00","date_gmt":"2022-06-24T01:25:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dun-gerant-qui-ne-lest-pas-vraiment-2\/"},"modified":"2022-06-24T01:25:00","modified_gmt":"2022-06-24T01:25:00","slug":"cest-lhistoire-dun-gerant-qui-ne-lest-pas-vraiment-2","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dun-gerant-qui-ne-lest-pas-vraiment-2\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un g\u00e9rant\u2026 qui ne l\u2019est pas vraiment\u2026"},"content":{"rendered":"<div>\n<p>D\u00e9sireux de prendre sa retraite, un g\u00e9rant vend les titres de sa soci\u00e9t\u00e9 et b\u00e9n\u00e9ficie, \u00e0 cette occasion, d\u2019un abattement sur le gain r\u00e9alis\u00e9 et soumis \u00e0 l\u2019imp\u00f4t. Un abattement que l\u2019administration fiscale refuse de lui accorder\u2026<\/p>\n<p>\u00ab Pourquoi ? \u00bb, s\u2019interroge le g\u00e9rant\u2026 Parce que pour b\u00e9n\u00e9ficier de cet avantage fiscal, le vendeur doit justifier qu\u2019il a, dans les 5 ans pr\u00e9c\u00e9dant la vente de ses titres, occup\u00e9 un poste de direction. Ce qui suppose ici d\u2019avoir \u00e9t\u00e9 d\u00fbment nomm\u00e9 \u00ab g\u00e9rant \u00bb de la soci\u00e9t\u00e9, rappelle l\u2019administration. Or, ce n\u2019est pas le cas, constate-t-elle : il se trouve que le g\u00e9rant nomm\u00e9 \u00e0 ce poste est une autre personne. Une d\u00e9signation purement formelle, selon le dirigeant qui affirme que, dans les faits, c\u2019est bien lui qui assumait la direction effective de la soci\u00e9t\u00e9\u2026<\/p>\n<p>\u00ab Peu importe \u00bb, tranche le juge qui valide le redressement fiscal : faute d\u2019avoir \u00e9t\u00e9 formellement d\u00e9sign\u00e9 comme \u00ab g\u00e9rant \u00bb, le g\u00e9rant \u00ab de fait \u00bb de la soci\u00e9t\u00e9 ne peut pas b\u00e9n\u00e9ficier de l\u2019abattement demand\u00e9.<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000045790613?init=true&amp;page=1&amp;query=19BX04959&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel de Bordeaux, du 10 mai 2022, n\u00b0 19BX04959<\/a><\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9sireux de prendre sa retraite, un g\u00e9rant vend les titres de sa soci\u00e9t\u00e9 et b\u00e9n\u00e9ficie, \u00e0 cette occasion, d\u2019un abattement sur le gain r\u00e9alis\u00e9 et soumis \u00e0 l\u2019imp\u00f4t. Un abattement que l\u2019administration fiscale refuse de lui accorder\u2026 \u00ab Pourquoi ? \u00bb, s\u2019interroge le g\u00e9rant\u2026 Parce que pour b\u00e9n\u00e9ficier de cet avantage fiscal, le vendeur doit&hellip;<\/p>\n","protected":false},"featured_media":62954,"template":"","weblex-importer-activity":[],"weblex-importer-category":[554],"weblex-importer-tag":[553],"weblex-importer-keyword":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u2019est l\u2019histoire d\u2019un g\u00e9rant\u2026 qui ne l\u2019est pas vraiment\u2026 | Groupe Excel<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dun-gerant-qui-ne-lest-pas-vraiment-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u2019est l\u2019histoire d\u2019un g\u00e9rant\u2026 qui ne l\u2019est pas vraiment\u2026 | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"D\u00e9sireux de prendre sa retraite, un g\u00e9rant vend les titres de sa soci\u00e9t\u00e9 et b\u00e9n\u00e9ficie, \u00e0 cette occasion, d\u2019un abattement sur le gain r\u00e9alis\u00e9 et soumis \u00e0 l\u2019imp\u00f4t. 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