ATA/129/2007, Genf

Résumé: Amortissement fiscal de la survaleur d'un société anonyme: la survaleur, qui comprend notamment la clientèle acquise, les relations et la renommée d'une société, doit être amortie aussi vite que possible par l'acquéreur en raison de la nature éphémère de cet actif. D'un point de vue fiscal, les amortissements exagérés, soit sans rapport avec la dépréciation de l'actif concerné ne doivent pas être considérés comme des charges. Selon la circulaire A 1995 de l'Administration fédérale des contributions, des amortissements ne peuvent être admis après coup que dans le cas où l'entreprise contribuable, en raison de la marche des affaires, n'était pas en mesure de procéder à des amortissements suffisants pendant les années antérieures.

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