{"id":14443,"date":"2016-08-22T00:30:23","date_gmt":"2016-08-21T22:30:23","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14443"},"modified":"2024-07-13T16:41:42","modified_gmt":"2024-07-13T14:41:42","slug":"consequences-impaye-impots-entreprise","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/","title":{"rendered":"Cons\u00e9quences d&rsquo;un impay\u00e9 sur les imp\u00f4ts dus par l\u2019entreprise"},"content":{"rendered":"<p style=\"text-align: justify;\">Lorsque l\u2019entreprise est confront\u00e9e \u00e0 un impay\u00e9, celui-ci a des <strong>cons\u00e9quences sur sa tr\u00e9sorerie \u00e0 plus ou moins long terme<\/strong>. (voir notre article\u00a0<span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/cout-impayes\/\"><span class=\"s2\">Combien vous co\u00fbtent r\u00e9ellement vos impay\u00e9s ?)<\/span><\/a><\/span><\/p>\n<p>Mais l\u2019impay\u00e9 aura \u00e9galement des <strong>cons\u00e9quences fiscales,<\/strong>\u00a0puisque l\u2019entreprise pourrait \u00eatre tax\u00e9e\u00a0\u00e0 la fois sur l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices et sur la TVA.<\/p>\n<p>En effet :<\/p>\n<ul style=\"text-align: justify;\">\n<li>La cr\u00e9ance r\u00e9sultant de la vente de marchandises ou d\u2019une prestation de services entre dans le calcul du r\u00e9sultat de l\u2019exercice soumis \u00e0 l\u2019imp\u00f4t : en cas de non-recouvrement il y a lieu de <strong>corriger le r\u00e9sultat<\/strong>.<\/li>\n<li>De m\u00eame, la cr\u00e9ance du prix de vente des biens ou services est soumise \u00e0 la TVA : <strong>en cas d\u2019impay\u00e9 l\u2019entreprise peut demander \u00e0 r\u00e9cup\u00e9rer la part de TVA collect\u00e9e \u00e0 tort<\/strong>. Toutefois la question ne se pose que lorsque la TVA est per\u00e7ue sur une cr\u00e9ance (TVA sur livraisons et sur les d\u00e9bits donc) et non sur un encaissement.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, explique dans cet article les cons\u00e9quences fiscales d\u2019un impay\u00e9.<\/p>\n<h2 style=\"text-align: justify;\">I. L\u2019imp\u00f4t sur les b\u00e9n\u00e9fices : la d\u00e9duction d\u2019une provision voire d\u2019une perte<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. Que faut-il d\u00e9duire ?<\/h3>\n<p style=\"text-align: justify;\">Tout d\u00e9pend en r\u00e9alit\u00e9 de la <strong>qualification de la cr\u00e9ance<\/strong> : perte irr\u00e9couvrable ou simple cr\u00e9ance litigieuse\/douteuse. (voir notre article <a href=\"https:\/\/valoxy.org\/blog\/verifier-solvabilite-clients-fournisseurs\/\"><span class=\"s2\">V\u00e9rifier la solvabilit\u00e9 de vos clients et fournisseurs<\/span><\/a>)<\/p>\n<p><strong>Lorsque la perte est irr\u00e9couvrable<\/strong>, le r\u00e9sultat va \u00eatre corrig\u00e9 en d\u00e9duisant une charge : la perte est certaine et d\u00e9finitive, d\u00e8s lors elle constitue une charge de l\u2019exercice. C\u2019est l\u2019hypoth\u00e8se la plus simple.<\/p>\n<p style=\"text-align: justify;\"><strong><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-13904 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/2.jpg\" alt=\"d\u00e9duire un impay\u00e9\" width=\"340\" height=\"156\" \/><\/strong><strong>Lorsque la cr\u00e9ance est seulement ou compromise ou litigieuse<\/strong> alors dans ce cas on consid\u00e8re que la charge n\u2019est pas certaine et d\u00e9finitive : une am\u00e9lioration est encore possible. D\u00e8s lors que la perte n\u2019est que probable alors l\u2019entreprise peut d\u00e9duire une <a href=\"https:\/\/valoxy.org\/blog\/provision-comptable\/\" target=\"_blank\" rel=\"noopener noreferrer\">provision<\/a> pour d\u00e9pr\u00e9ciation de la cr\u00e9ance :<\/p>\n<ul style=\"text-align: justify;\">\n<li>La cr\u00e9ance doit \u00eatre inscrite \u00e0 l\u2019actif du bilan<\/li>\n<li>La provision doit \u00eatre \u00e9gale \u00e0 la part de la cr\u00e9ance dont le recouvrement est menac\u00e9<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Petit rappel sur la d\u00e9duction des provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances client<\/h3>\n<p style=\"text-align: justify;\">Pour \u00eatre d\u00e9ductible, la provision doit respecter un certain nombre de conditions (article 39, 1.5\u00b0 du CGI) :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>La perte doit \u00eatre nettement pr\u00e9cis\u00e9e quant \u00e0 son objet et \u00e0 son montant<\/strong> : l\u2019entreprise doit individualiser pour chaque cr\u00e9ance la part qui est irr\u00e9couvrable et ne doit pas calculer une provision globale. L\u2019entreprise doit donc calculer un pourcentage individualis\u00e9 de d\u00e9pr\u00e9ciation pour chaque cr\u00e9ance. (m\u00eame au travers d&rsquo;une m\u00e9thode statistique si elle s&rsquo;av\u00e8re appropri\u00e9e). Elle l\u2019appliquera au montant HT de la cr\u00e9ance.<img decoding=\"async\" class=\" wp-image-11791 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/ok-ca-ne-va-pas-gimp-70-255x300.jpg\" alt=\"conditions de d\u00e9duction provision\" width=\"168\" height=\"197\" \/><\/li>\n<li><strong>La perte doit \u00eatre probable<\/strong><\/li>\n<li><strong>La probabilit\u00e9 doit r\u00e9sulter d\u2019\u00e9v\u00e8nements en cours \u00e0 la cl\u00f4ture de l\u2019exercice au cours duquel on constate la provision<\/strong>. Peu importe que l\u2019\u00e9v\u00e8nement en question ait d\u00e9but\u00e9 dans un exercice pr\u00e9c\u00e9dent tant qu\u2019il est encore en cours.<\/li>\n<li><strong>La provision doit \u00eatre d\u00e9ductible.<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Lorsque les conditions sont r\u00e9unies, l\u2019entreprise va g\u00e9n\u00e9ralement constater la provision dans ses \u00e9critures comptables. Toutefois, si l\u2019entreprise l\u2019estime utile elle peut choisir de ne comptabiliser que partiellement la provision voire m\u00eame de ne pas la constater.<\/p>\n<p>Fiscalement toutefois, l\u2019entreprise qui a pass\u00e9 dans ses \u00e9critures comptables une provision a <strong>obligation de la d\u00e9duire de ses r\u00e9sultats.<\/strong><\/p>\n<p style=\"text-align: justify;\">En pratique :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Les provisions figurent sur un tableau annex\u00e9 \u00e0 la d\u00e9claration de r\u00e9sultats de l\u2019entreprise : tableau <strong>2056 ou 2033-D<\/strong> (si r\u00e9gime simplifi\u00e9 d\u2019imposition)<\/li>\n<li>La sanction est une amende fiscale mais la provision reste d\u00e9ductible.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">II. La TVA : r\u00e9cup\u00e9ration de la TVA vers\u00e9e \u00e0 tort<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. La condition : une cr\u00e9ance d\u00e9finitivement irr\u00e9couvrable<\/h3>\n<p style=\"text-align: justify;\">L\u2019entreprise doit \u00eatre en mesure de d\u00e9montrer que sa cr\u00e9ance est <strong>r\u00e9ellement et d\u00e9finitivement irr\u00e9couvrable<\/strong>. Pour cela elle doit apporter des preuves de l\u2019\u00e9chec de toute mesure de recouvrement.\u00a0<span class=\"s1\">(voir notre article <a href=\"https:\/\/valoxy.org\/blog\/clause-de-reserve-de-propriete\/\"><span class=\"s2\">Qu\u2019est ce que la clause de r\u00e9serve de propri\u00e9t\u00e9?<\/span><\/a>)<\/span><\/p>\n<p>On peut citer quelques exemples tir\u00e9s de d\u00e9cisions de justice qui illustrent le caract\u00e8re irr\u00e9couvrable de la cr\u00e9ance :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Le d\u00e9biteur est d\u00e9c\u00e9d\u00e9<\/li>\n<li>Le d\u00e9biteur a pay\u00e9 avec un ch\u00e8que vol\u00e9<\/li>\n<li>L\u2019assurance-cr\u00e9dit a vers\u00e9 une indemnit\u00e9 compensant la perte<\/li>\n<li>Le d\u00e9biteur est mis en liquidation judiciaire<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. En pratique : comment r\u00e9cup\u00e9rer la TVA ?<\/h3>\n<h4 style=\"padding-left: 60px; text-align: justify;\">1. 1\u00e8re \u00e9tape : envoyer un duplicata de la facture initiale<\/h4>\n<p style=\"text-align: justify;\">L\u2019entreprise va envoyer \u00e0 son client d\u00e9biteur un duplicata de la facture initiale <strong>o\u00f9 doit figurer la mention suivante<\/strong> :<\/p>\n<p style=\"text-align: justify;\"><em>\u00ab Facture demeur\u00e9e impay\u00e9e pour la somme de \u2026\u2026\u2026\u2026. \u20ac (prix net) et pour la somme de \u2026\u2026\u2026\u2026\u2026 \u20ac (TVA) qui ne peut faire l\u2019objet d\u2019une d\u00e9duction \u00bb<\/em><\/p>\n<p style=\"text-align: justify;\">Il serait fastidieux pour une entreprise de devoir envoyer un tel duplicata pour chaque impay\u00e9 lorsqu\u2019un client cumule plusieurs factures impay\u00e9es. <strong>L\u2019entreprise peut alors adresser un r\u00e9capitulatif des factures impay\u00e9es qui mentionne :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Chaque facture impay\u00e9e et la r\u00e9f\u00e9rence de la facture initiale correspondante<\/li>\n<li>Le montant HT<\/li>\n<li>La TVA<\/li>\n<li>La mention ci-dessus<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">D\u00e8s r\u00e9ception, le d\u00e9biteur doit, de son c\u00f4t\u00e9, reverser la TVA d\u00e9duite.<\/p>\n<h4 style=\"padding-left: 60px; text-align: justify;\">2. 2nde \u00e9tape : demande d\u2019imputation ou de remboursement<\/h4>\n<p style=\"text-align: justify;\">La TVA va faire l\u2019objet :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Soit d\u2019une<strong> imputation<\/strong> : il faut alors remplir la <a href=\"https:\/\/valoxy.org\/blog\/tva-regime-reel-normal-fonctionnement-et-comptabilisation-17112014aismavit1\/\" target=\"_blank\" rel=\"noopener noreferrer\">ligne 21 de la d\u00e9claration CA3<\/a><\/li>\n<li>Soit d\u2019un <strong>remboursement<\/strong> : il y a lieu alors de demander le remboursement comme pour un cr\u00e9dit de TVA<\/li>\n<li>Ou de la <strong>restitution dans certains cas<\/strong> : cession, cessation ou d\u00e9c\u00e8s.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Attention \u00e0 bien respecter le d\u00e9lai.<\/strong> La demande doit \u00eatre faite avant le 31\/12 de la deuxi\u00e8me ann\u00e9e qui suit celle au cours de laquelle la TVA est devenue d\u00e9finitivement irr\u00e9couvrable.<\/p>\n<p class=\"p1\"><span class=\"s1\">Plus d\u2019informations sur les cons\u00e9quences d\u2019un impay\u00e9 ? Consultez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/comment-gerer-impaye\/\"><span class=\"s2\">Comment g\u00e9rer un impay\u00e9 ?<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/combien-coute-reellement-un-impaye\/\"><span class=\"s2\">Combien vous co\u00fbte r\u00e9ellement un impay\u00e9 ?<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/maitriser-son-poste-clients\/\"><span class=\"s2\">L\u2019importance de ma\u00eetriser au mieux son poste clients !<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/faire-face-aux-impayes-marche-refere-provision\/\"><span class=\"s2\">Faire face aux impay\u00e9s : comment marche le r\u00e9f\u00e9r\u00e9-provision ?<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/affacturage-assurance-credit\/\"><span class=\"s2\">L\u2019affacturage et l\u2019assurance-cr\u00e9dit<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Lorsque l\u2019entreprise est confront\u00e9e \u00e0 un impay\u00e9, celui-ci a des cons\u00e9quences sur sa tr\u00e9sorerie \u00e0 plus ou moins long terme. (voir notre article\u00a0Combien vous co\u00fbtent r\u00e9ellement vos impay\u00e9s ?) Mais l\u2019impay\u00e9 aura \u00e9galement des cons\u00e9quences fiscales,\u00a0puisque l\u2019entreprise pourrait \u00eatre tax\u00e9e\u00a0\u00e0&#8230;<\/p>\n","protected":false},"author":1,"featured_media":13372,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,9],"tags":[],"class_list":["post-14443","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cons\u00e9quences d&#039;un impay\u00e9 sur les imp\u00f4ts dus par l\u2019entreprise<\/title>\n<meta name=\"description\" content=\"Un impay\u00e9 va g\u00e9n\u00e9rer pour l&#039;entreprise des cons\u00e9quences fiscales : tant en termes d&#039;imp\u00f4ts sur les b\u00e9n\u00e9fices qu&#039;en mati\u00e8re de TVA...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cons\u00e9quences d&#039;un impay\u00e9 sur les imp\u00f4ts dus par l\u2019entreprise\" \/>\n<meta property=\"og:description\" content=\"Un impay\u00e9 va g\u00e9n\u00e9rer pour l&#039;entreprise des cons\u00e9quences fiscales : tant en termes d&#039;imp\u00f4ts sur les b\u00e9n\u00e9fices qu&#039;en mati\u00e8re de TVA...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2016-08-21T22:30:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-13T14:41:42+00:00\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Cons\u00e9quences d&rsquo;un impay\u00e9 sur les imp\u00f4ts dus par l\u2019entreprise\",\"datePublished\":\"2016-08-21T22:30:23+00:00\",\"dateModified\":\"2024-07-13T14:41:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/\"},\"wordCount\":1098,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#primaryimage\"},\"thumbnailUrl\":\"\",\"articleSection\":[\"Fiscalit\u00e9\",\"Gestion\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/\",\"url\":\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/\",\"name\":\"Cons\u00e9quences d'un impay\u00e9 sur les imp\u00f4ts dus par l\u2019entreprise\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2016-08-21T22:30:23+00:00\",\"dateModified\":\"2024-07-13T14:41:42+00:00\",\"description\":\"Un impay\u00e9 va g\u00e9n\u00e9rer pour l'entreprise des cons\u00e9quences fiscales : tant en termes d'imp\u00f4ts sur les b\u00e9n\u00e9fices qu'en mati\u00e8re de TVA...\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cons\u00e9quences d&rsquo;un impay\u00e9 sur les imp\u00f4ts dus par l\u2019entreprise\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cons\u00e9quences d'un impay\u00e9 sur les imp\u00f4ts dus par l\u2019entreprise","description":"Un impay\u00e9 va g\u00e9n\u00e9rer pour l'entreprise des cons\u00e9quences fiscales : tant en termes d'imp\u00f4ts sur les b\u00e9n\u00e9fices qu'en mati\u00e8re de TVA...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/","og_locale":"fr_FR","og_type":"article","og_title":"Cons\u00e9quences d'un impay\u00e9 sur les imp\u00f4ts dus par l\u2019entreprise","og_description":"Un impay\u00e9 va g\u00e9n\u00e9rer pour l'entreprise des cons\u00e9quences fiscales : tant en termes d'imp\u00f4ts sur les b\u00e9n\u00e9fices qu'en mati\u00e8re de TVA...","og_url":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2016-08-21T22:30:23+00:00","article_modified_time":"2024-07-13T14:41:42+00:00","author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Cons\u00e9quences d&rsquo;un impay\u00e9 sur les imp\u00f4ts dus par l\u2019entreprise","datePublished":"2016-08-21T22:30:23+00:00","dateModified":"2024-07-13T14:41:42+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/"},"wordCount":1098,"commentCount":0,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#primaryimage"},"thumbnailUrl":"","articleSection":["Fiscalit\u00e9","Gestion"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/","url":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/","name":"Cons\u00e9quences d'un impay\u00e9 sur les imp\u00f4ts dus par l\u2019entreprise","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#primaryimage"},"thumbnailUrl":"","datePublished":"2016-08-21T22:30:23+00:00","dateModified":"2024-07-13T14:41:42+00:00","description":"Un impay\u00e9 va g\u00e9n\u00e9rer pour l'entreprise des cons\u00e9quences fiscales : tant en termes d'imp\u00f4ts sur les b\u00e9n\u00e9fices qu'en mati\u00e8re de TVA...","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/consequences-impaye-impots-entreprise\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Cons\u00e9quences d&rsquo;un impay\u00e9 sur les imp\u00f4ts dus par l\u2019entreprise"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/14443","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=14443"}],"version-history":[{"count":2,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/14443\/revisions"}],"predecessor-version":[{"id":68508,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/14443\/revisions\/68508"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=14443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=14443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=14443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}