{"id":64236,"date":"2023-02-10T01:25:00","date_gmt":"2023-02-10T01:25:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/"},"modified":"2023-02-10T01:25:00","modified_gmt":"2023-02-10T01:25:00","slug":"cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui vient en aide (financi\u00e8re ?) \u00e0 sa filiale\u2026"},"content":{"rendered":"<div>\n<p>Une soci\u00e9t\u00e9 holding d\u00e9tient une filiale qui exploite un supermarch\u00e9, laquelle d\u00e9tient elle-m\u00eame une filiale qui exploite une sup\u00e9rette. Parce que cette sup\u00e9rette est en difficult\u00e9 financi\u00e8re, la future implantation d\u2019un concurrent mena\u00e7ant son activit\u00e9, la holding d\u00e9cide de lui venir en aide\u2026<\/p>\n<p>Elle renonce au remboursement de son compte courant qu\u2019elle d\u00e9tient dans cette sup\u00e9rette et d\u00e9duit cette aide (une perte pour elle) de son r\u00e9sultat imposable. Impossible, pour l\u2019administration, au vu des circonstances de cette aide : la soci\u00e9t\u00e9 holding n\u2019a que tr\u00e8s peu de relations commerciales avec cette sup\u00e9rette dont elle n\u2019est m\u00eame pas la soci\u00e9t\u00e9 m\u00e8re directe. Loin de maintenir une relation commerciale, cette aide a surtout pour objectif, aux yeux de l\u2019administration, de sauvegarder la valeur financi\u00e8re de son capital\u2026<\/p>\n<p>Ce que reconna\u00eet ici le juge : d\u00e9pourvu de motivations commerciales, cet abandon de cr\u00e9ance pr\u00e9sente un caract\u00e8re financier\u2026 qui n\u2019est pas d\u00e9ductible sur le plan fiscal !<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000046999423?init=true&amp;page=1&amp;query=21NT01223&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la cour administrative d\u2019appel de Nantes du 13 janvier 2023, n\u00b0 21NT01223<\/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>Une soci\u00e9t\u00e9 holding d\u00e9tient une filiale qui exploite un supermarch\u00e9, laquelle d\u00e9tient elle-m\u00eame une filiale qui exploite une sup\u00e9rette. Parce que cette sup\u00e9rette est en difficult\u00e9 financi\u00e8re, la future implantation d\u2019un concurrent mena\u00e7ant son activit\u00e9, la holding d\u00e9cide de lui venir en aide\u2026 Elle renonce au remboursement de son compte courant qu\u2019elle d\u00e9tient dans cette&hellip;<\/p>\n","protected":false},"featured_media":0,"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\u2019une soci\u00e9t\u00e9 qui vient en aide (financi\u00e8re ?) \u00e0 sa filiale\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-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/\" \/>\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\u2019une soci\u00e9t\u00e9 qui vient en aide (financi\u00e8re ?) \u00e0 sa filiale\u2026 | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 holding d\u00e9tient une filiale qui exploite un supermarch\u00e9, laquelle d\u00e9tient elle-m\u00eame une filiale qui exploite une sup\u00e9rette. Parce que cette sup\u00e9rette est en difficult\u00e9 financi\u00e8re, la future implantation d\u2019un concurrent mena\u00e7ant son activit\u00e9, la holding d\u00e9cide de lui venir en aide\u2026 Elle renonce au remboursement de son compte courant qu\u2019elle d\u00e9tient dans cette&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/\" \/>\n<meta property=\"og:site_name\" content=\"Groupe Excel\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/groupe.excel.fr\/?ref=page_internal\" \/>\n<meta property=\"og:image\" content=\"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2021\/05\/logo-fonce-avec-baseline-01.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1920\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/\",\"url\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/\",\"name\":\"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui vient en aide (financi\u00e8re ?) \u00e0 sa filiale\u2026 | Groupe Excel\",\"isPartOf\":{\"@id\":\"https:\/\/groupe-excel.fr\/#website\"},\"datePublished\":\"2023-02-10T01:25:00+00:00\",\"dateModified\":\"2023-02-10T01:25:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/groupe-excel.fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Articles\",\"item\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui vient en aide (financi\u00e8re ?) \u00e0 sa filiale\u2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/groupe-excel.fr\/#website\",\"url\":\"https:\/\/groupe-excel.fr\/\",\"name\":\"Groupe Excel\",\"description\":\"One+Number\",\"publisher\":{\"@id\":\"https:\/\/groupe-excel.fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/groupe-excel.fr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/groupe-excel.fr\/#organization\",\"name\":\"Groupe Excel\",\"url\":\"https:\/\/groupe-excel.fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/groupe-excel.fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2018\/12\/logo-2.png\",\"contentUrl\":\"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2018\/12\/logo-2.png\",\"width\":380,\"height\":88,\"caption\":\"Groupe Excel\"},\"image\":{\"@id\":\"https:\/\/groupe-excel.fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/12636632\",\"https:\/\/www.facebook.com\/groupe.excel.fr\/?ref=page_internal\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui vient en aide (financi\u00e8re ?) \u00e0 sa filiale\u2026 | Groupe Excel","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/","og_locale":"fr_FR","og_type":"article","og_title":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui vient en aide (financi\u00e8re ?) \u00e0 sa filiale\u2026 | Groupe Excel","og_description":"Une soci\u00e9t\u00e9 holding d\u00e9tient une filiale qui exploite un supermarch\u00e9, laquelle d\u00e9tient elle-m\u00eame une filiale qui exploite une sup\u00e9rette. Parce que cette sup\u00e9rette est en difficult\u00e9 financi\u00e8re, la future implantation d\u2019un concurrent mena\u00e7ant son activit\u00e9, la holding d\u00e9cide de lui venir en aide\u2026 Elle renonce au remboursement de son compte courant qu\u2019elle d\u00e9tient dans cette&hellip;","og_url":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/","og_site_name":"Groupe Excel","article_publisher":"https:\/\/www.facebook.com\/groupe.excel.fr\/?ref=page_internal","og_image":[{"width":1920,"height":1920,"url":"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2021\/05\/logo-fonce-avec-baseline-01.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/","url":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/","name":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui vient en aide (financi\u00e8re ?) \u00e0 sa filiale\u2026 | Groupe Excel","isPartOf":{"@id":"https:\/\/groupe-excel.fr\/#website"},"datePublished":"2023-02-10T01:25:00+00:00","dateModified":"2023-02-10T01:25:00+00:00","breadcrumb":{"@id":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dune-societe-qui-vient-en-aide-financiere-a-sa-filiale\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/groupe-excel.fr\/"},{"@type":"ListItem","position":2,"name":"Articles","item":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/"},{"@type":"ListItem","position":3,"name":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui vient en aide (financi\u00e8re ?) \u00e0 sa filiale\u2026"}]},{"@type":"WebSite","@id":"https:\/\/groupe-excel.fr\/#website","url":"https:\/\/groupe-excel.fr\/","name":"Groupe Excel","description":"One+Number","publisher":{"@id":"https:\/\/groupe-excel.fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/groupe-excel.fr\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/groupe-excel.fr\/#organization","name":"Groupe Excel","url":"https:\/\/groupe-excel.fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/groupe-excel.fr\/#\/schema\/logo\/image\/","url":"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2018\/12\/logo-2.png","contentUrl":"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2018\/12\/logo-2.png","width":380,"height":88,"caption":"Groupe Excel"},"image":{"@id":"https:\/\/groupe-excel.fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/12636632","https:\/\/www.facebook.com\/groupe.excel.fr\/?ref=page_internal"]}]}},"_links":{"self":[{"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/weblex-importer-post\/64236"}],"collection":[{"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:attachment":[{"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/media?parent=64236"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/weblex-importer-activity?post=64236"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/weblex-importer-category?post=64236"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/weblex-importer-tag?post=64236"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/weblex-importer-keyword?post=64236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}