ATA/410/2007, Genf

Résumé: La société recourante a versé à son actionnaire majoritaire, puis unique, des salaires excessifs, ainsi que diverses prestations appréciables en argent au cours des années 1999 à 2001, diminuant ainsi son bénéfice imposable. S'agissant des salaires versés, le Tribunal de céans a jugé qu'ils étaient excessifs en ajoutant au bénéfice net le bonus versé, et en déduisant dudit bénéfice la rémunération annuelle, le rattrapage, et les 20% du bénéfice brut admis par l'administration cantonale. Pour ce qui concerne le prélèvement d'importantes sommes d'argent du compte de caisse par l'actionnaire, le Tribunal administratif a examiné les intérêts prélevés sur les mises à disposition de fonds et constaté qu'ils étaient inférieurs à ceux prévus par les circulaires 2,4 et 9 édictées par l'AFC. La société recourante a également loué des locaux en Valais à son actionnaire majoritaire, puis unique, d'une surface exagérée par rapport à l'activité déployée dans lesdits locaux. L'actionnaire a ainsi alourdi les charges fiscalement déductibles de la société, ce qui ne correspondait à ce que des tiers indépendants auraient conclu dans des conditions similaires, la prestation n'était par conséquent pas justifiée. De même la reprise effectuée par l'administration cantonale sur un montant comptabilisé en 2000 en tant que rattrapage de loyer 1999 était justifiée en application du principe de la périodicité. Enfin, s'agissant de l'amende, le Tribunal administratif a jugé qu'elle était justifiée, dès lors que le comportement de la recourante relevait de l'intention en réduisant artificiellement son assiette fiscale, et que sa quotité n'était pas disproportionnée par rapport aux multiples soustractions portant sur des montants importants.

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