{"id":94,"date":"2011-12-05T20:56:24","date_gmt":"2011-12-05T20:56:24","guid":{"rendered":"http:\/\/www.ntwrk.fr\/d\/bgd\/?p=94"},"modified":"2017-03-24T09:01:32","modified_gmt":"2017-03-24T09:01:32","slug":"article-5","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=94","title":{"rendered":"Revenus distribu\u00e9s : soci\u00e9t\u00e9 d\u00e9ficitaire devenant b\u00e9n\u00e9ficiaire \u00e0 la suite d&rsquo;une proc\u00e9dure de redressement"},"content":{"rendered":"<p>Lorsqu&rsquo;une soci\u00e9t\u00e9 d\u00e9ficitaire se voit refuser la d\u00e9duction de d\u00e9penses et devient de ce fait b\u00e9n\u00e9ficiaire, les sommes d\u00e9sinvesties de l&rsquo;entreprise constituent des revenus distribu\u00e9s.<\/p>\n<p><strong>CE 9 novembre 2011 n\u00b0 319717, 8e et 3e s.-s., SARL Arches<\/strong> <a TITLE='Tellpassbophuna' HREF='https:\/\/tellpassbophuna.wordpress.com' >Tellpassbophuna<\/a> .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lorsqu&rsquo;une soci\u00e9t\u00e9 d\u00e9ficitaire se voit refuser la d\u00e9duction de d\u00e9penses et devient de ce fait b\u00e9n\u00e9ficiaire, les sommes d\u00e9sinvesties de l&rsquo;entreprise constituent des revenus distribu\u00e9s. CE 9 novembre 2011 n\u00b0 319717, 8e et 3e s.-s., SARL Arches Tellpassbophuna .<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-94","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\/94","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=94"}],"version-history":[{"count":6,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/94\/revisions"}],"predecessor-version":[{"id":1088,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/94\/revisions\/1088"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=94"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=94"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=94"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}