{"id":804,"date":"2015-11-16T11:37:21","date_gmt":"2015-11-16T11:37:21","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=804"},"modified":"2015-12-23T22:01:34","modified_gmt":"2015-12-23T22:01:34","slug":"comptes-courants-dassocies-publication-du-taux-maximal-dinterets-deductibles","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=804","title":{"rendered":"Comptes courants d&rsquo;associ\u00e9s : publication du taux maximal d&rsquo;int\u00e9r\u00eats d\u00e9ductibles"},"content":{"rendered":"<p>Pour m\u00e9moire, les int\u00e9r\u00eats servis aux associ\u00e9s \u00e0 raison des sommes mises \u00e0 disposition de la soci\u00e9t\u00e9 en suppl\u00e9ment de leur part dans le capital social sont admis en d\u00e9duction des r\u00e9sultats imposables dans la limite de la moyenne des taux effectifs moyens pratiqu\u00e9s par les \u00e9tablissements de cr\u00e9dit, relatifs aux pr\u00eats \u00e0 taux variable consentis aux entreprises pour une dur\u00e9e initiale sup\u00e9rieure \u00e0 deux ans.<\/p>\n<p>Pour le troisi\u00e8me trimestre 2015, le taux effectif moyen s&rsquo;est \u00e9lev\u00e9 \u00e0 <strong>2,11%<\/strong>. <\/p>\n<p>Les taux sont calcul\u00e9s \u00e0 partir d&rsquo;une formule donn\u00e9e par le BOI-BIC-CHG-50-50-30 en fonction de la dur\u00e9e de l&rsquo;exercice.<\/p>\n<p><em>JO du 29 septembre 2015<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour m\u00e9moire, les int\u00e9r\u00eats servis aux associ\u00e9s \u00e0 raison des sommes mises \u00e0 disposition de la soci\u00e9t\u00e9 en suppl\u00e9ment de leur part dans le capital social sont admis en d\u00e9duction des r\u00e9sultats imposables dans la limite de la moyenne des taux effectifs moyens pratiqu\u00e9s par les \u00e9tablissements de cr\u00e9dit, relatifs aux pr\u00eats \u00e0 taux variable [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-804","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=804"}],"version-history":[{"count":5,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/804\/revisions"}],"predecessor-version":[{"id":923,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/804\/revisions\/923"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}