{"id":205,"date":"2025-04-03T17:10:00","date_gmt":"2025-04-03T15:10:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=205"},"modified":"2026-04-07T18:38:42","modified_gmt":"2026-04-07T16:38:42","slug":"quand-comptabiliser-une-provision","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/quand-comptabiliser-une-provision\/","title":{"rendered":"Quand comptabiliser une provision?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 Le grand classique : l&rsquo;exercice commercial est excellent&#8230; et au moment du bouclement vous apprenez que de gros nuages noirs s&rsquo;amoncellent. Vous chercher \u00e0 rendre le beau temps d&rsquo;hier moins beau pour que l&rsquo;orage de demain soit moins orageux&#8230;<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux rappellent qu&rsquo;il faut un lien temporel clair avec l&rsquo;exercice comptable durant lequel le contribuable revendique la provision. En effet, la loi permet la comptabilisation de provisions en cas de risque de pertes imminentes durant l&rsquo;exercice. Enfin, lorsque la provision ne se justifie plus, elle est ajout\u00e9e au revenu commercial imposable.<br><br>\ud83d\udc49 Si la provision est commercialement justifi\u00e9e au jour de cl\u00f4ture de l&rsquo;exercice, alors elle doit \u00eatre admise.<br><br>\ud83d\udc49 Pour rappel, le jour de cl\u00f4ture de l&rsquo;exercice est le jour d\u00e9sign\u00e9 par la soci\u00e9t\u00e9 pour le bouclement de son exercice comptable, non le jour durant lequel le comptable est en train de boucler l&rsquo;exercice comptable.<br><br>Das Urteil ist auf Franz\u00f6sisch. Es handelt sich um einen Fall aus Genf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TF, arr\u00eat 9C_380\/2024, du 3 avril 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Le grand classique : l&rsquo;exercice commercial est excellent&#8230; et au moment du bouclement vous apprenez que de gros nuages noirs s&rsquo;amoncellent. Vous chercher \u00e0 rendre le beau temps d&rsquo;hier moins beau pour que l&rsquo;orage de demain soit moins orageux&#8230; \ud83d\udc49 Les juges f\u00e9d\u00e9raux rappellent qu&rsquo;il faut un lien temporel clair avec l&rsquo;exercice comptable durant [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-205","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quand comptabiliser une provision? - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/de\/quand-comptabiliser-une-provision\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quand comptabiliser une provision? - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Le grand classique : l&rsquo;exercice commercial est excellent&#8230; et au moment du bouclement vous apprenez que de gros nuages noirs s&rsquo;amoncellent. 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