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ARTICLE · 18 DECEMBER 2025

Application du taux de marché à un prêt intragroupe par voie de réclamation

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Le Conseil d'Etat rend une décision sur une demande d'application de la règle dite du « taux de marché » prévue à l'article 212, I-a du Code général des impôts...

FranceTax
Laurent Borey
Laurent Borey
Benjamin Homo
Benjamin Homo
Christopher Lalloz
Christopher Lalloz
Elodie Deschamps
Elodie Deschamps
Olivier Parawan
Olivier Parawan
Nicolas Danan
Nicolas Danan
Rémy Bonnaud
Rémy Bonnaud
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Le Conseil d'Etat rend une décision sur une demande d'application de la règle dite du « taux de marché » prévue à l'article 212, I-a du Code général des impôts a posteriori sur réclamation du contribuable. Contrairement à l'administration qui a rejeté cette réclamation, le Conseil d'Etat rappelle que la société emprunteuse peut justifier du « taux de marché » par tout moyen et considère que la circonstance que les éléments justificatifs du taux pratiqué (en l'occurrence des offres de prêt) soient postérieurs au prêt n'est pas suffisante pour écarter leur nature probante (CE, 24 novembre 2025, n° 490270).

Faits et procédure

La société F exploite un parc photovoltaïque, pour la construction duquel elle a contracté, le 6 juillet 2011, un prêt auprès de sa société mère, la société luxembourgeoise L. Au titre de l'exercice clos en 2012, elle a versé à la société L des intérêts d'emprunt calculés au taux de 4 %. Elle n'a cependant déduit fiscalement que la fraction

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