{"id":1866,"date":"2025-06-10T21:56:36","date_gmt":"2025-06-10T19:56:36","guid":{"rendered":"https:\/\/thelineavocats.fr\/?p=1866"},"modified":"2026-01-16T12:39:17","modified_gmt":"2026-01-16T11:39:17","slug":"convention-de-prestations-de-services-et-remuneration-indirecte-du-dirigeant-une-victoire-du-cabinet-devant-la-caa-de-bordeaux","status":"publish","type":"post","link":"https:\/\/thelineavocats.fr\/en\/articles\/convention-de-prestations-de-services-et-remuneration-indirecte-du-dirigeant-une-victoire-du-cabinet-devant-la-caa-de-bordeaux\/","title":{"rendered":"Convention de prestations de services et r\u00e9mun\u00e9ration indirecte du dirigeant : une victoire du cabinet devant la CAA de Bordeaux ! \ud83c\udf89"},"content":{"rendered":"
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Par d\u00e9cision du 5 juin 2025, la CAA de Bordeaux a suivi nos arguments et a d\u00e9charg\u00e9 notre cliente de rappels d’IS et de TVA aff\u00e9rents \u00e0 la remise en cause de la d\u00e9duction de management fees, en application des d\u00e9cisions r\u00e9centes d\u00e9cisions Collectivision.<\/span><\/p>\n


<\/span>En bref :<\/span><\/p>\n


<\/span>– une convention de prestations de services qui permettait de faire remonter au sein du prestataire un certain niveau de management fees ;<\/span><\/p>\n


<\/span>– un dirigeant commun aux deux soci\u00e9t\u00e9s (prestataire et b\u00e9n\u00e9ficiaire des prestations), non r\u00e9mun\u00e9r\u00e9 ;<\/span><\/p>\n


<\/span>– des prestations consid\u00e9r\u00e9es comme faisant doublon avec celles d\u00e9volues au g\u00e9rant de la soci\u00e9t\u00e9 b\u00e9n\u00e9ficiaire ;<\/span><\/p>\n


<\/span>– des management fees qui r\u00e9mun\u00e9raient indirectement le dirigeant des deux soci\u00e9t\u00e9s, ce qui excluait donc l’acte anormal de gestion ;<\/span><\/p>\n


<\/span>– une r\u00e9mun\u00e9ration indirecte non express\u00e9ment approuv\u00e9e par les organes sociaux, mais une approbation tacite r\u00e9sultant des \u00e9l\u00e9ments vers\u00e9s au d\u00e9bat.<\/span><\/p>\n


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<\/span>Cette d\u00e9cision est l’une des 1\u00e8res jurisprudences d’application des arr\u00eats Collectivision (Conseil d\u2019\u00c9tat 9\u00e8 et 10\u00e8 ch., n\u00b0466887, Collectivision ; CAA de MARSEILLE, 3\u00e8me chambre, 03\/04\/2025, 23MA02484).<\/span>
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<\/span>Nous sommes tr\u00e8s fi\u00e8res d’avoir gagn\u00e9 ce contentieux, qui pesait lourdement sur les \u00e9paules de notre cliente <\/span>\"\ud83c\udf7e\"<\/span> \"\ud83d\udc4f\"<\/span> <\/span><\/p>

Si vous faites l’objet d’un contr\u00f4le fiscal, professionnel ou personnel, l’avocat fiscaliste reste votre meilleure d\u00e9fense <\/span>\"\ud83d\ude09\"<\/span> N’h\u00e9sitez pas \u00e0 contacter notre d\u00e9partement fiscal :<\/span> Caroline Zimbris<\/b><\/a> et<\/span> Lucie Chevaillier<\/b><\/a>.<\/span>
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<\/span>\"\ud83d\udca5\"<\/span> CAA Bordeaux, 23BX01748<\/span><\/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":"

Par d\u00e9cision du 5 juin 2025, la CAA de Bordeaux a suivi nos arguments et a d\u00e9charg\u00e9 notre cliente de rappels d’IS et de TVA aff\u00e9rents \u00e0 la remise en cause de la d\u00e9duction de management fees, en application des d\u00e9cisions r\u00e9centes d\u00e9cisions Collectivision.<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24,22],"tags":[],"class_list":["post-1866","post","type-post","status-publish","format-standard","hentry","category-levee-de-fonds","category-fiscalite-entreprises"],"_links":{"self":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts\/1866","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=1866"}],"version-history":[{"count":1,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts\/1866\/revisions"}],"predecessor-version":[{"id":2322,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts\/1866\/revisions\/2322"}],"wp:attachment":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=1866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/categories?post=1866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/tags?post=1866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}