Question 38296 — income tax

Summary

Mr. Florian Bachelier draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to a risk of a flow of litigation which appears avoidable. When the tax administration increases the results of a company subject to corporate tax, it seeks at the same time to redress the beneficiary of the corresponding income which is deemed to be distributed by application of articles 109 and following of the general tax code. If this company is controlled and managed by the same person, the administration uses the notion of "owner of the business" to presume that it has captured all of the income deemed to be distributed and to impose it in due proportion to income tax and social contributions. However, there are configurations in which the fact of holding power in a company does not exclude not that the effective beneficiary of the distributions is another person, for example an executive in contact with suppliers from whom he received “gifts” linked to the volume of purchases made by the company. The tax audit can be an opportunity to reveal the facts, to clean up practices for the future and to regularize the tax situation of both the company and the actual beneficiary(ies) of the distributions. In this context, he asks him whether, after submission of corrective declarations by the real beneficiary of the income concerned and once these data have been checked by the tax administration, it is possible not to oppose to the business manager the notion of "owner of the business" on the income thus taxed, failing which the same income would be subject to double taxation.

Machine translation from French. The official text remains authoritative.

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