{"id":771,"date":"2023-03-22T18:38:01","date_gmt":"2023-03-22T17:38:01","guid":{"rendered":"https:\/\/frenkel-associes.fr\/?p=771"},"modified":"2023-04-20T10:04:08","modified_gmt":"2023-04-20T08:04:08","slug":"un-moyen-inedit-contre-la-retenue-a-la-source-de-larticle-119-bis-du-cgi","status":"publish","type":"post","link":"https:\/\/frenkel-associes.fr\/fr\/actualites\/un-moyen-inedit-contre-la-retenue-a-la-source-de-larticle-119-bis-du-cgi\/","title":{"rendered":"Un moyen in\u00e9dit contre la retenue \u00e0 la source de l’article 119 bis du CGI"},"content":{"rendered":"

Dans une importante affaire dont le Cabinet s’appr\u00eate \u00e0 saisir le Tribunal administratif de Bordeaux, est en cause une pr\u00e9tendue lib\u00e9ralit\u00e9 consentie par une soci\u00e9t\u00e9 fran\u00e7aise filiale d’un groupe chinois \u00e0 une soci\u00e9t\u00e9 s\u0153ur de Hong Kong, que l’administration pr\u00e9tend soumettre \u00e0 la retenue \u00e0 la source de l’article 119 bis du CGI. Alain Frenkel entend soulever une question in\u00e9dite tenant \u00e0 l\u2019application de la doctrine administrative. En effet le BOFiP \u00e9nonce de mani\u00e8re constante depuis 2012, dans son commentaire relatif aux r\u00e9mun\u00e9rations et distributions occultes, que ces derni\u00e8res \u00ab \u00e9chappent \u00e0 toute retenue \u00e0 la source \u00bb (RPPM-RCM-10-20-20-40, \u00a7 30). Toutefois cette affirmation est contredite par les commentaires relatifs \u00e0 la retenue \u00e0 la source qui indiquent que \u00ab la retenue \u00e0 la source peut \u00eatre appliqu\u00e9e aux avantages occultes consentis \u00e0 des tiers (\u2026) sur le fondement des dispositions du c de l’article 111 du CGI \u00bb (RPPM-RCM-30-30-10-10, \u00a7 70).<\/p>\n

Le Cabinet soutient que le contribuable peut se pr\u00e9valoir de la premi\u00e8re des interpr\u00e9tations, laquelle lui est favorable, d\u00e8s lors qu’elle est \u00e9nonc\u00e9e dans une partie autonome du BOFIP et est en outre suffisante – puisque ne n\u00e9cessitant pas, par d\u00e9finition, d’\u00eatre compl\u00e9t\u00e9e par les commentaires relatifs aux modalit\u00e9s d’application de la retenue.<\/p>","protected":false},"excerpt":{"rendered":"

Dans une importante affaire dont le Cabinet s’appr\u00eate \u00e0 saisir le Tribunal administratif de Bordeaux, est en cause une pr\u00e9tendue lib\u00e9ralit\u00e9 consentie par une soci\u00e9t\u00e9 fran\u00e7aise filiale d’un groupe chinois \u00e0 une soci\u00e9t\u00e9 s\u0153ur de Hong Kong, que l’administration pr\u00e9tend soumettre \u00e0 la retenue \u00e0 la source de l’article 119 bis du CGI. Alain Frenkel […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"acf":[],"yoast_head":"\nUn moyen in\u00e9dit contre la retenue \u00e0 la source de l'article 119 bis du CGI - Frenkel et Associ\u00e9s<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frenkel-associes.fr\/fr\/actualites\/un-moyen-inedit-contre-la-retenue-a-la-source-de-larticle-119-bis-du-cgi\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Un moyen in\u00e9dit contre la retenue \u00e0 la source de l'article 119 bis du CGI - Frenkel et Associ\u00e9s\" \/>\n<meta property=\"og:description\" content=\"Dans une importante affaire dont le Cabinet s’appr\u00eate \u00e0 saisir le Tribunal administratif de Bordeaux, est en cause une pr\u00e9tendue lib\u00e9ralit\u00e9 consentie par une soci\u00e9t\u00e9 fran\u00e7aise filiale d’un groupe chinois \u00e0 une soci\u00e9t\u00e9 s\u0153ur de Hong Kong, que l’administration pr\u00e9tend soumettre \u00e0 la retenue \u00e0 la source de l’article 119 bis du CGI. 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