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ARTICLE · 12 OCTOBER 2026

Requalification de prestations de services intragroupe en acte anormal de gestion

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Le tribunal administratif de Versailles examine un cas où une société a déduit de son résultat imposable des factures émises par une société sœur pour des prestations de services, alors que les deux entités partageaient le même dirigeant et associé unique. L'administration fiscale conteste cette déduction en invoquant un acte anormal de gestion, soulevant des questions cruciales sur la validité des conventions de prestations entre soci

FranceTax
Laurent Borey
Laurent Borey
Benjamin Homo
Benjamin Homo
Christopher Lalloz
Christopher Lalloz
Elodie Deschamps
Elodie Deschamps
Nicolas Danan
Nicolas Danan
Olivier Parawan
Olivier Parawan
Rémy Bonnaud
Rémy Bonnaud
Louis Nayberg
Louis Nayberg
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Le tribunal administratif de Versailles juge que le paiement par une société au profit d’une autre société détenue par le même dirigeant et associé unique au titre de prestations de services est constitutif d'un acte anormal de gestion, dès lors que la société débitrice n'établit pas que ses organes sociaux compétents ont entendu rémunérer indirectement son dirigeant (TA Versailles, 24 août 2026, n° 2309893).

Rappel des principes applicables :

En vertu des dispositions combinées des articles 38 et 209 du code général des impôts (« CGI »), le bénéfice imposable à l’impôt sur les sociétés est celui qui provient des opérations de toute nature faites par l’entreprise, à l’exception de celles qui, en raison de leur objet ou de leurs modalités, sont étrangères à une gestion normale. Constitue un acte anormal de gestion l’acte par lequel une entreprise décide de s’appauvrir à des fins étrangères à son intérêt (cf. par exempleCE, 21 décembre 2018, n° 402006).

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This Mayer Brown article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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