{"id":1718,"date":"2021-06-29T10:38:48","date_gmt":"2021-06-29T09:38:48","guid":{"rendered":"https:\/\/cabineteliot.wordpress.com\/?p=1718"},"modified":"2021-06-29T10:38:48","modified_gmt":"2021-06-29T09:38:48","slug":"esfp-et-compte-courant-dassocie","status":"publish","type":"post","link":"https:\/\/cabinet-eliot.fr\/?p=1718","title":{"rendered":"ESFP et compte courant d&#8217;associ\u00e9"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"480\" src=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2021\/06\/guy-2617866__480.jpg?w=720\" alt=\"\" class=\"wp-image-1719\" srcset=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2021\/06\/guy-2617866__480.jpg 720w, https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2021\/06\/guy-2617866__480-300x200.jpg 300w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">La v\u00e9rification de comptabilit\u00e9 d\u2019une soci\u00e9t\u00e9 s\u2019accompagne souvent de l&#8217;examen de la situation fiscale personnelle de ses dirigeants ou associ\u00e9s. Il s\u2019agit de proc\u00e9dures distinctes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le Conseil d\u2019\u00c9tat pr\u00e9cise que le caract\u00e8re distinct des proc\u00e9dures de contr\u00f4le de la soci\u00e9t\u00e9 et de ses associ\u00e9s ne fait pas, par lui-m\u00eame, obstacle \u00e0 ce que l&#8217;administration&nbsp;<strong>exploite, dans le cadre de l&#8217;ESFP de l\u2019associ\u00e9, des informations<\/strong>&nbsp;qu\u2019elle a&nbsp;<strong>obtenues dans le cadre de la v\u00e9rification de comptabilit\u00e9<\/strong>&nbsp;de la soci\u00e9t\u00e9, notamment dans les comptes courants d\u2019associ\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mais l\u2019administration a \u00e9galement la possibilit\u00e9, \u00e0 l&#8217;occasion de l&#8217;ESFP, de\u00a0<strong>demander au contribuable de produire l\u2019ensemble de ses relev\u00e9s de comptes<\/strong>, y compris de ses comptes courants d\u2019associ\u00e9, quand bien m\u00eame elle aurait pu en prendre connaissance par ailleurs voire en disposerait d\u00e9j\u00e0, du fait notamment de la v\u00e9rification de comptabilit\u00e9 de la soci\u00e9t\u00e9. Dans cette hypoth\u00e8se, si le contribuable ne produit pas, dans le d\u00e9lai de 60 jours pr\u00e9vu par l\u2019<a rel=\"noreferrer noopener\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006315633?init=true&amp;page=1&amp;query=l12&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\">article L 12 du LPF<\/a>, les relev\u00e9s demand\u00e9s, la\u00a0<strong>dur\u00e9e de l\u2019ESFP<\/strong>\u00a0est valablement prorog\u00e9e des d\u00e9lais n\u00e9cessaires \u00e0 l\u2019administration pour les obtenir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Source: EFL<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La v\u00e9rification de comptabilit\u00e9 d\u2019une soci\u00e9t\u00e9 s\u2019accompagne souvent de l&#8217;examen de la situation fiscale personnelle de ses dirigeants ou associ\u00e9s. Il s\u2019agit de proc\u00e9dures distinctes. Le Conseil d\u2019\u00c9tat pr\u00e9cise que le caract\u00e8re distinct des proc\u00e9dures de contr\u00f4le de la soci\u00e9t\u00e9 et de ses associ\u00e9s ne fait pas, par lui-m\u00eame, obstacle \u00e0 ce que l&#8217;administration&nbsp;exploite, dans &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/cabinet-eliot.fr\/?p=1718\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;ESFP et compte courant d&#8217;associ\u00e9&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":1719,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[72,130,294],"class_list":["post-1718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-compte-courant","tag-esfp","tag-verification-de-comptabilite"],"_links":{"self":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/1718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1718"}],"version-history":[{"count":0,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/1718\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/media\/1719"}],"wp:attachment":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}