{"id":727662,"date":"2026-04-28T10:38:44","date_gmt":"2026-04-28T08:38:44","guid":{"rendered":"https:\/\/kohenavocats.com\/caa-caa-de-toulouse-26-02-2026-n-24tl01449\/"},"modified":"2026-04-28T10:38:44","modified_gmt":"2026-04-28T08:38:44","slug":"caa-caa-de-toulouse-26-02-2026-n-24tl01449","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/ru\/caa-caa-de-toulouse-26-02-2026-n-24tl01449\/","title":{"rendered":"CAA &#8212; CAA de TOULOUSE &#8212; 26\/02\/2026 &#8212; n\u00b0 24TL01449"},"content":{"rendered":"<div class='article-content'>\n<style scoped>.toc-article{background:#f8f9fa;border:1px solid #e2e6ea;border-left:4px solid #2c5f8a;border-radius:6px;padding:20px 24px;margin:0 0 32px;font-size:15px;line-height:1.6}.toc-article p{margin:0 0 10px;font-size:16px;font-weight:600;color:#1a1a1a}.toc-article ul{list-style:none;margin:0;padding:0}.toc-article li.toc-h2{padding:4px 0}.toc-article li.toc-h3{padding:2px 0 2px 20px;font-size:14px}.toc-article a{color:#2c5f8a;text-decoration:none;border-bottom:1px dotted #a0b4c8}.toc-article a:hover{color:#1a3d5c;border-bottom-color:#1a3d5c}<\/style>\n<nav class=\"toc-article\" role=\"navigation\" aria-label=\"Sommaire\">\n<p>Sommaire<\/p>\n<ul>\n<li class=\"toc-h2\"><a href=\"#fondements-juridiques\">Fondements juridiques<\/a><\/li>\n<\/ul>\n<\/nav>\n<p>La cour administrative d\u2019appel de Toulouse a rendu un arr\u00eat le 26 f\u00e9vrier 2026 statuant sur le litige opposant des contribuables \u00e0 l\u2019administration fiscale. Les requ\u00e9rants contestaient les rehaussements d\u2019imp\u00f4t sur le revenu et de contributions sociales pour les ann\u00e9es 2016 \u00e0 2018. Ces impositions proc\u00e9daient de la qualification de sommes per\u00e7ues d\u2019une soci\u00e9t\u00e9 comme revenus distribu\u00e9s. La question centrale portait sur la r\u00e9gularit\u00e9 de la proc\u00e9dure, le bien-fond\u00e9 des rectifications et le bien-fond\u00e9 des p\u00e9nalit\u00e9s.<\/p>\n<p>La comp\u00e9tence territoriale du v\u00e9rificateur et la motivation des propositions de rectification.<br \/>La cour a jug\u00e9 que le v\u00e9rificateur d\u00e9pendant de la direction r\u00e9gionale comp\u00e9tente pour la soci\u00e9t\u00e9 pouvait contr\u00f4ler le contribuable. Elle a estim\u00e9 que les liens d\u2019int\u00e9r\u00eats entre la soci\u00e9t\u00e9 et le contribuable justifiaient cette comp\u00e9tence territoriale d\u00e9rogatoire. La solution retient une conception large de la comp\u00e9tence li\u00e9e au contr\u00f4le des soci\u00e9t\u00e9s. Elle pr\u00e9cise que la simple d\u00e9tention de parts et la perception de fonds cr\u00e9ent un lien suffisant. La port\u00e9e de cet arr\u00eat est de conforter la pratique administrative d\u2019extension du contr\u00f4le.<\/p>\n<p>La cour a ensuite valid\u00e9 la motivation des propositions de rectification en consid\u00e9rant qu\u2019elles \u00e9taient suffisamment d\u00e9taill\u00e9es. Elle a estim\u00e9 que l\u2019administration n\u2019avait pas \u00e0 joindre les documents obtenus par droit de communication. La d\u00e9cision rappelle que la motivation doit permettre au contribuable de pr\u00e9senter ses observations. Elle \u00e9carte ainsi le moyen tir\u00e9 de l\u2019insuffisance de motivation. La port\u00e9e est de r\u00e9affirmer un standard de motivation proc\u00e9durale peu exigeant.<\/p>\n<p>La qualification des sommes comme revenus distribu\u00e9s et le bien-fond\u00e9 des p\u00e9nalit\u00e9s.<br \/>La cour a confirm\u00e9 que les sommes vers\u00e9es constituaient des r\u00e9mun\u00e9rations ou avantages occultes au sens du c de l\u2019article 111 du code g\u00e9n\u00e9ral des imp\u00f4ts. Elle a relev\u00e9 que les versements correspondaient \u00e0 des charges non justifi\u00e9es ou \u00e0 des factures fictives. La preuve de l\u2019appr\u00e9hension des sommes par le contribuable a \u00e9t\u00e9 jug\u00e9e rapport\u00e9e par l\u2019administration. La solution \u00e9carte la n\u00e9cessit\u00e9 de d\u00e9montrer la qualit\u00e9 de ma\u00eetre de l\u2019affaire. La port\u00e9e est de maintenir une qualification large des distributions occultes.<\/p>\n<p>Enfin, la cour a maintenu la majoration de 40 % pour manquement d\u00e9lib\u00e9r\u00e9 en raison de l\u2019importance et du caract\u00e8re r\u00e9p\u00e9t\u00e9 des omissions. Elle a \u00e9galement \u00e9cart\u00e9 comme inop\u00e9rant le moyen relatif \u00e0 une majoration de 10 % finalement non appliqu\u00e9e. La d\u00e9cision valide le cumul des int\u00e9r\u00eats de retard avec la majoration pour manquement d\u00e9lib\u00e9r\u00e9. La solution confirme le pouvoir de l\u2019administration d\u2019appliquer des p\u00e9nalit\u00e9s lourdes en cas de dissimulation. La port\u00e9e est de rappeler que l\u2019intention lib\u00e9rale et l\u2019absence de contrepartie caract\u00e9risent le manquement d\u00e9lib\u00e9r\u00e9.<\/p>\n<\/div>\n<style scoped>.fondements-juridiques{margin:40px 0 0;padding:0}.fondements-juridiques>h2{font-size:22px;color:#1a1a1a;border-bottom:2px solid #2c5f8a;padding-bottom:10px;margin-bottom:20px}.fj-article{background:#fdfdfd;border:1px solid #e8e8e8;border-radius:6px;padding:20px;margin-bottom:16px}.fj-article h3{font-size:17px;color:#2c5f8a;margin:0 0 12px;font-weight:600}.fj-texte{font-size:15px;line-height:1.7;color:#333}.fj-texte p{margin:8px 0}.fj-badge{font-size:11px;padding:2px 8px;border-radius:3px;margin-left:8px;font-weight:500;vertical-align:middle}.fj-en-vigueur{background:#e8f5e9;color:#2e7d32}.fj-abroge{background:#ffebee;color:#c62828}.fj-modifie{background:#fff3e0;color:#e65100}<\/style>\n<section class=\"fondements-juridiques\">\n<h2 id=\"fondements-juridiques\">Fondements juridiques<\/h2>\n<div class=\"fj-article\">\n<h3><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000043662702\" rel=\"nofollow\" target=\"_blank\">Article 111 du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> <span class=\"fj-badge fj-en-vigueur\">En vigueur<\/span><\/h3>\n<div class=\"fj-texte\">\n<p>Sont notamment consid\u00e9r\u00e9s comme revenus distribu\u00e9s :<\/p>\n<p>a. Sauf preuve contraire, les sommes mises \u00e0 la disposition des associ\u00e9s directement ou par personnes ou soci\u00e9t\u00e9s interpos\u00e9es \u00e0 titre d&#8217;avances, de pr\u00eats ou d&#8217;acomptes.<\/p>\n<p>Nonobstant toutes dispositions contraires, lorsque ces sommes sont rembours\u00e9es post\u00e9rieurement au 1er janvier 1960, \u00e0 la personne morale qui les avait vers\u00e9es, la fraction des impositions auxquelles leur attribution avait donn\u00e9 lieu est restitu\u00e9e aux b\u00e9n\u00e9ficiaires ou \u00e0 leurs ayants cause dans des conditions et suivant des modalit\u00e9s fix\u00e9es par d\u00e9cret (1) ;<\/p>\n<p>b. Les sommes ou valeurs attribu\u00e9es aux porteurs de parts b\u00e9n\u00e9ficiaires ou de fondateur au titre de rachat de ces parts ;<\/p>\n<p>c. Les r\u00e9mun\u00e9rations et avantages occultes ;<\/p>\n<p>d. La fraction des r\u00e9mun\u00e9rations qui n&#8217;est pas d\u00e9ductible en vertu du 1\u00b0 du 1 de l&#8217;article 39 ;<\/p>\n<p>e. Les d\u00e9penses et charges dont la d\u00e9duction pour l&#8217;assiette de l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s est interdite en vertu des dispositions du premier alin\u00e9a et du 3\u00b0 du 4 de l&#8217;article 39.<\/p>\n<p>(1) Annexe III, art. 49 bis \u00e0 49 sexies.<\/p>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>La cour administrative d\u2019appel de Toulouse a rendu un arr\u00eat le 26 f\u00e9vrier 2026 statuant sur le litige opposant des contribuables \u00e0 l\u2019administration&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":9627,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7593],"tags":[],"class_list":["post-727662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridictions-administratives"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CAA - CAA de TOULOUSE - 26\/02\/2026 - n\u00b0 24TL01449 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"La cour administrative d\u2019appel de Toulouse a rendu un arr\u00eat le 26 f\u00e9vrier 2026 statuant sur le litige opposant des contribuables \u00e0 l\u2019administration...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/ru\/caa-caa-de-toulouse-26-02-2026-n-24tl01449\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CAA - CAA de TOULOUSE - 26\/02\/2026 - n\u00b0 24TL01449\" \/>\n<meta property=\"og:description\" content=\"La cour administrative d\u2019appel de Toulouse a rendu un arr\u00eat le 26 f\u00e9vrier 2026 statuant sur le litige opposant des contribuables \u00e0 l\u2019administration...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/caa-caa-de-toulouse-26-02-2026-n-24tl01449\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-28T08:38:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-QO3j7qdSKv8-unsplash.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"4016\" \/>\n\t<meta property=\"og:image:height\" content=\"2657\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Kohen\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e \u0430\u0432\u0442\u043e\u0440\u043e\u043c\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kohen\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 \u043c\u0438\u043d\u0443\u0442\u044b\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/caa-caa-de-toulouse-26-02-2026-n-24tl01449\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/caa-caa-de-toulouse-26-02-2026-n-24tl01449\\\/\"},\"author\":{\"name\":\"Kohen\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#\\\/schema\\\/person\\\/761c9ba54fa1ca84d405cef0831ff751\"},\"headline\":\"CAA &#8212; 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