Intérêts d'avance: l'histoire sans fin
Depuis la loi du 28 Juillet 1992, les intérêts des avances consenties par un administrateur à sa société sont susceptibles d'être requalifiés en dividendes, soit lorsqu'elles excèdent le taux d'intérêt normal, soit encore lorsque le montant total des avances productives d'intérêts excède le capital libéré augmenté des réserves taxées au début de la période imposable.
Depuis la loi du 28 Juillet 1992, les intérêts des avances consenties par un administrateur à sa société sont susceptibles d'être requalifiés en dividendes, soit lorsqu'elles excèdent le taux d'intérêt normal, soit encore lorsque le montant total des avances productives d'intérêts excède le capital libéré augmenté des réserves taxées au début de la période imposable.
Cette modification législative avait eu pour effet de remettre en cause un schéma fiscal des plus classiques.
Il s'agissait en effet pour l'actionnaire majoritaire d'une société d'exploitation de céder la totalité des titres qu'il possédait à une société holding contre paiement d'un prix productif d'intérêts.
Dans la mesure où le cessionnaire était généralement administrateur de la société holding faiblement capitalisée, les intérêts que celle-ci était susceptible de lui attribuer étaient aisément requalifiables en dividendes ce qui alourdissait la charge fiscale dans son chef et dans le chef de la société holding.
Cependant, il était possible d'éviter l'application de ce texte en veillant à ce que la même personne n'ait pas la qualité de...
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