{"id":707692,"date":"2026-04-27T19:07:07","date_gmt":"2026-04-27T17:07:07","guid":{"rendered":"https:\/\/kohenavocats.com\/conseil-detat-le-21-avril-2026-n507560\/"},"modified":"2026-04-27T19:07:07","modified_gmt":"2026-04-27T17:07:07","slug":"conseil-detat-le-21-avril-2026-n507560","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/zh-hans\/conseil-detat-le-21-avril-2026-n507560\/","title":{"rendered":"Conseil d&#8217;\u00c9tat, le 21 avril 2026, n\u00b0507560"},"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>Le Conseil d&#8217;\u00c9tat, statuant en formation de juge des r\u00e9f\u00e9r\u00e9s du contentieux, a rendu le 21 avril 2026 une d\u00e9cision majeure sur l&#8217;admission d&#8217;un pourvoi en cassation. Une soci\u00e9t\u00e9 requ\u00e9rante contestait un arr\u00eat de la cour administrative d&#8217;appel de Versailles du 24 juin 2025 qui avait rejet\u00e9 ses demandes de d\u00e9charge fiscale. La proc\u00e9dure concernait des cotisations d&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s, des rappels de TVA et une amende pour distributions r\u00e9put\u00e9es. La question de droit centrale portait sur le champ d&#8217;application de la pr\u00e9somption de distribution pr\u00e9vue \u00e0 l&#8217;article 109-1-1\u00b0 du code g\u00e9n\u00e9ral des imp\u00f4ts. Le Conseil d&#8217;\u00c9tat a admis partiellement le pourvoi en ne retenant qu&#8217;un seul des moyens soulev\u00e9s par la requ\u00e9rante.<\/p>\n<p>I. La r\u00e9gularit\u00e9 de la proc\u00e9dure d&#8217;imposition et la motivation de la rectification<\/p>\n<p>La haute juridiction a \u00e9cart\u00e9 les deux premiers moyens du pourvoi, confirmant ainsi la solution retenue par la cour administrative d&#8217;appel. Elle a estim\u00e9 que le moyen tir\u00e9 de l&#8217;irr\u00e9gularit\u00e9 de la proc\u00e9dure pour d\u00e9faut d&#8217;extension de la v\u00e9rification \u00e0 l&#8217;ann\u00e9e 2012 n&#8217;\u00e9tait pas s\u00e9rieux. La cour n&#8217;a pas commis d&#8217;erreur de droit en jugeant la proc\u00e9dure r\u00e9guli\u00e8re sur ce point pr\u00e9cis.<\/p>\n<p>S&#8217;agissant de la motivation de la proposition de rectification, le Conseil d&#8217;\u00c9tat a rejet\u00e9 le grief formul\u00e9 par la soci\u00e9t\u00e9 requ\u00e9rante. Il a consid\u00e9r\u00e9 que la cour avait suffisamment confront\u00e9 la motivation de l&#8217;administration \u00e0 l&#8217;argumentation du contribuable. Ce moyen n&#8217;\u00e9tait donc pas de nature \u00e0 permettre l&#8217;admission du pourvoi sur ce chef.<\/p>\n<p>II. Le bien-fond\u00e9 de l&#8217;amende et la recevabilit\u00e9 du moyen<\/p>\n<p>Le troisi\u00e8me moyen, relatif \u00e0 l&#8217;opposabilit\u00e9 des erreurs comptables, a \u00e9galement \u00e9t\u00e9 jug\u00e9 non s\u00e9rieux par le juge de cassation. La solution de la cour administrative d&#8217;appel sur ce point ne r\u00e9v\u00e8le aucune erreur de droit manifeste. En revanche, le dernier moyen a \u00e9t\u00e9 consid\u00e9r\u00e9 comme suffisamment s\u00e9rieux pour justifier une admission partielle.<\/p>\n<p>Le Conseil d&#8217;\u00c9tat a retenu le moyen selon lequel la pr\u00e9somption de distribution ne s&#8217;applique pas lorsque les sommes r\u00e9int\u00e9gr\u00e9es <em>&#8220;n&#8217;ont pu \u00eatre d\u00e9sinvesties de l&#8217;entreprise&#8221;<\/em>. La question de droit pos\u00e9e est in\u00e9dite et m\u00e9rite un examen approfondi par la formation de jugement.<\/p>\n<p>La d\u00e9cision du 21 avril 2026 rev\u00eat une double port\u00e9e. Sa valeur est d&#8217;abord proc\u00e9durale car elle illustre le filtre de l&#8217;article L. 822-1 du code de justice administrative. Sa port\u00e9e est substantielle puisque la question admise pourrait pr\u00e9ciser les conditions d&#8217;application de l&#8217;article 1759 du code g\u00e9n\u00e9ral des imp\u00f4ts.<\/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\/LEGIARTI000006449407\" rel=\"nofollow\" target=\"_blank\">Article L. 822-1 du Code de justice administrative<\/a> <span class=\"fj-badge fj-en-vigueur\">En vigueur<\/span><\/h3>\n<div class=\"fj-texte\">\n<p>   Le pourvoi en cassation devant le Conseil d&#8217;Etat fait l&#8217;objet d&#8217;une proc\u00e9dure pr\u00e9alable d&#8217;admission. L&#8217;admission est refus\u00e9e par d\u00e9cision juridictionnelle si le pourvoi est irrecevable ou n&#8217;est fond\u00e9 sur aucun moyen s\u00e9rieux.<\/p>\n<\/p>\n<\/div>\n<\/div>\n<div class=\"fj-article\">\n<h3><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000035225961\" rel=\"nofollow\" target=\"_blank\">Article 1759 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>Les soci\u00e9t\u00e9s et les autres personnes morales passibles de l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s qui versent ou distribuent, directement ou par l&#8217;interm\u00e9diaire de tiers, des revenus \u00e0 des personnes dont, contrairement aux dispositions des articles 117 et 240, elles ne r\u00e9v\u00e8lent pas l&#8217;identit\u00e9, sont soumises \u00e0 une amende \u00e9gale \u00e0 100 % des sommes vers\u00e9es ou distribu\u00e9es. Lorsque l&#8217;entreprise a spontan\u00e9ment fait figurer dans sa d\u00e9claration de r\u00e9sultat le montant des sommes en cause, le taux de l&#8217;amende est ramen\u00e9 \u00e0 75 %.<\/p>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Le Conseil d&#8217;\u00c9tat, statuant en formation de juge des r\u00e9f\u00e9r\u00e9s du contentieux, a rendu le 21 avril 2026 une d\u00e9cision majeure sur l&#8217;admission d&#8217;un pourvoi en&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":9617,"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":[6919,6454],"tags":[],"class_list":["post-707692","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conseil-detat","category-decisions-juridiques"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - 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