{"id":1854,"date":"2023-10-10T21:47:34","date_gmt":"2023-10-10T19:47:34","guid":{"rendered":"https:\/\/thelineavocats.fr\/?p=1854"},"modified":"2026-03-20T15:08:08","modified_gmt":"2026-03-20T14:08:08","slug":"management-fees-le-conseil-detat-lache-du-lest","status":"publish","type":"post","link":"https:\/\/thelineavocats.fr\/en\/articles\/management-fees-le-conseil-detat-lache-du-lest\/","title":{"rendered":"MANAGEMENT FEES : LE CONSEIL D\u2019\u00c9TAT L\u00c2CHE DU LEST !"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1854\" class=\"elementor elementor-1854\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-14cce72c e-con-full e-flex e-con e-parent\" data-id=\"14cce72c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63905d1d elementor-widget elementor-widget-text-editor\" data-id=\"63905d1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le Conseil d&rsquo;Etat a tout r\u00e9cemment jug\u00e9, le 4 octobre dernier, que les conventions de management ne constituent pas n\u00e9cessairement un acte anormal de gestion d\u00e8s lors que l\u2019entit\u00e9 versante a entendu, par ce versement, r\u00e9mun\u00e9rer son dirigeant indirectement, malgr\u00e9 le fait que celui-ci soit commun aux deux soci\u00e9t\u00e9s.<\/p><p>Le Conseil d\u2019Etat ajoute que l\u2019absence de versement, par une soci\u00e9t\u00e9, d\u2019une r\u00e9mun\u00e9ration \u00e0 son dirigeant au cours d\u2019un exercice ne constitue pas une d\u00e9cision de gestion opposable, et qu\u2019il peut donc tout \u00e0 fait \u00eatre pr\u00e9vu, m\u00eame \u00e0 titre r\u00e9troactif, le versement d\u2019une r\u00e9mun\u00e9ration, notamment par l\u2019interm\u00e9diaire d\u2019une autre soci\u00e9t\u00e9 (soci\u00e9t\u00e9 holding au cas particulier).<\/p><p><strong>Cette d\u00e9cision tr\u00e8s favorable doit toutefois \u00eatre accueillie avec prudence et une attention <\/strong><strong>particuli\u00e8re doit \u00eatre apport\u00e9e \u00e0 la r\u00e9daction des conventions. Il est de jurisprudence constante <\/strong><strong>que les management fees doivent r\u00e9mun\u00e9rer des prestations effectives, proportionnelles \u00e0 la <\/strong><strong>r\u00e9mun\u00e9ration vers\u00e9e.<\/strong><\/p><p>Pour plus d\u2019informations :<br \/><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000048157006init=true&amp;page=1&amp;query=&amp;searchField=ALL&amp;tab_selection=cetat\" target=\"_blank\" rel=\"noopener\">Conseil d&rsquo;\u00c9tat, 9\u00e8me &#8211; 10\u00e8me chambres r\u00e9unies, 04\/10\/2023, 466887\u00a0<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Le Conseil d&rsquo;Etat a tout r\u00e9cemment jug\u00e9, le 4 octobre dernier, que les conventions de management<br \/>\nne constituent pas n\u00e9cessairement un acte anormal de gestion d\u00e8s lors que l\u2019entit\u00e9 versante a entendu,<br \/>\npar ce versement, r\u00e9mun\u00e9rer son dirigeant indirectement, malgr\u00e9 le fait que celui-ci soit commun aux<br \/>\ndeux soci\u00e9t\u00e9s.<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1854","post","type-post","status-publish","format-standard","hentry","category-fiscalite-entreprises"],"_links":{"self":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts\/1854","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/comments?post=1854"}],"version-history":[{"count":3,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts\/1854\/revisions"}],"predecessor-version":[{"id":2302,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts\/1854\/revisions\/2302"}],"wp:attachment":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=1854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/categories?post=1854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/tags?post=1854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}