{"id":907,"date":"2022-01-23T22:57:18","date_gmt":"2022-01-23T21:57:18","guid":{"rendered":"https:\/\/af2p.fr\/?p=907"},"modified":"2022-01-23T22:57:19","modified_gmt":"2022-01-23T21:57:19","slug":"acte-anormal-de-gestion-et-evaluation-patrimoniale-de-titres","status":"publish","type":"post","link":"https:\/\/af2p.fr\/index.php\/acte-anormal-de-gestion-et-evaluation-patrimoniale-de-titres\/","title":{"rendered":"Acte anormal de gestion et \u00e9valuation patrimoniale de titres"},"content":{"rendered":"\n<p class=\"justifier\"><strong>Le Conseil d\u2019Etat n\u2019en finit pas de devoir traiter de la valorisation de titres, exercice g\u00e9n\u00e9ralement d\u00e9licat dans lequel il convient de faire preuve toujours de modestie. Au cas particulier, c\u2019est dans un groupe de soci\u00e9t\u00e9s qu\u2019il a abord\u00e9 la question, avec un retour toujours instructif sur la notion d\u2019acte anormal de gestion (CE, 9<sup>e<\/sup> ch., 26&nbsp;oct. 2021, n\u00b0&nbsp;426462). Suivons en cons\u00e9quence les m\u00e9andres de ces disciplines, o\u00f9 les d\u00e9clarations p\u00e9remptoires n\u2019ont pas toujours les effets escompt\u00e9s.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><strong>Lorsqu\u2019il ne s\u2019agit que de placements financiers, il n\u2019est pas illogique que le patrimonial l\u2019emporte&#8230;<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p class=\"justifier\">Au c\u0153ur des discussions, la cession en octobre 2010 par la soci\u00e9t\u00e9 <em>Cr\u00e9dit Agricole Leasing et Factoring<\/em>, membre du groupe fiscal int\u00e9gr\u00e9 <em>Cr\u00e9dit agricole<\/em>, de l\u2019int\u00e9gralit\u00e9 des titres non cot\u00e9s de la soci\u00e9t\u00e9 <em>Slibail Longue Dur\u00e9e<\/em> (<em>SLD<\/em>) \u00e0 une autre filiale du groupe.<\/p>\n\n\n\n<p class=\"justifier\">Pour l\u2019administration fiscale, elle a \u00e9t\u00e9 r\u00e9alis\u00e9e \u00e0 un prix inf\u00e9rieur \u00e0 leur valeur r\u00e9elle, l\u2019\u00e9cart pouvant \u00eatre estim\u00e9 \u00e0 environ 10 millions d\u2019euros. Et l\u2019op\u00e9ration doit s\u2019analyser en une lib\u00e9ralit\u00e9 qui doit \u00eatre r\u00e9int\u00e9gr\u00e9e dans les r\u00e9sultats.<\/p>\n\n\n\n<p class=\"justifier\">Pour le tribunal administratif de Montreuil, d\u2019abord, pour la cour administrative d\u2019appel de Versailles, ensuite, les conditions de la cession ne justifient en rien le redressement.<\/p>\n\n\n\n<p>&#8230;<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/af2p.fr\/wp-content\/uploads\/2021\/12\/Acte-anormal-de-gestion-et-evaluation-patrimoniale-de-titres.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"126\" class=\"wp-image-910\" style=\"width: 150px;\" src=\"https:\/\/af2p.fr\/wp-content\/uploads\/2021\/12\/Acte-anormal.jpg\" alt=\"\" srcset=\"https:\/\/af2p.fr\/wp-content\/uploads\/2021\/12\/Acte-anormal.jpg 951w, https:\/\/af2p.fr\/wp-content\/uploads\/2021\/12\/Acte-anormal-300x251.jpg 300w, https:\/\/af2p.fr\/wp-content\/uploads\/2021\/12\/Acte-anormal-768x644.jpg 768w\" sizes=\"auto, (max-width: 150px) 85vw, 150px\" \/><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le Conseil d\u2019Etat n\u2019en finit pas de devoir traiter de la valorisation de titres, exercice g\u00e9n\u00e9ralement d\u00e9licat dans lequel il convient de faire preuve toujours de modestie. Au cas particulier, c\u2019est dans un groupe de soci\u00e9t\u00e9s qu\u2019il a abord\u00e9 la question, avec un retour toujours instructif sur la notion d\u2019acte anormal de gestion (CE, 9e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":912,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[27,26,42],"class_list":["post-907","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","tag-donation","tag-fiscalite","tag-impot-sur-les-societes"],"_links":{"self":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/907","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/comments?post=907"}],"version-history":[{"count":3,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/907\/revisions"}],"predecessor-version":[{"id":931,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/907\/revisions\/931"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/media\/912"}],"wp:attachment":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/media?parent=907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/categories?post=907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/tags?post=907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}