Résumé: Refus d'entendre des témoins qui ont déjà été entendus plusieurs fois par l'AFC ou dont l'audition, après 7 ans de procédure, est requise pour la première fois devant le TA. Rappel des principes régissant le fardeau de la preuve en matière fiscale : si l'autorité doit établir les faits qui fondent la créance d'impôt, le contribuable doit alléguer et prouver ceux qui suppriment cette créance. Société du Panama créée en vue de frauder le fisc suisse, ses résultats sont réincorporés à la la société suisse, qui déploie la même activité commerciale. Statut de société de services dénié à cette dernière. Si la double imposition est interdite en Suisse en matière intercantonale, tel n'est pas le cas en matière internationale, par conséquent, renvoi aux conventions fiscales concernant le revenu et la fortune. La contribuable ayant accordé des prestations appréciables en argent à des sociétés proches de l'actionnaire, les prestations ont été réintégrées dans les bénéfices imposables de la contribuable. Rappel des critères dégagés par le Tribunal fédéral pour déterminer quand est accordée une prestation appréciable en argent. Une charge doit être enregistrée dès qu'existe une obligation de la payer. Le rattachement d'une charge à un exercice n'intervient pas au moment de la comptabilisation ou du paiement mais à celui de la naissance de l'obligation. Confirmation de l'amende fixée au double des montants d'impôts soustraits.
Erwägungen (2 Absätze)
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