The classic situation: the commercial performance is excellent... and at the end of the financial year you learn that dark clouds are gathering. You try to make yesterday's good weather less good so that tomorrow's storm will be less stormy...
Federal judges recall that there must be a clear temporal link with the accounting period during which the taxpayer claims the provision. Indeed, the law allows the accounting of provisions in the event of a risk of imminent losses during the financial year. Finally, when the provision is no longer justified, it is added to the taxable commercial income.
If the provision is commercially justified at the financial year-end, then it must be recognised.
As a reminder, the financial year-end date is the day designated by the company for the closing of its financial year, not the day on which the accountant is in the process of closing the financial year.
The ruling is in French. This is a Genevan case.<\/p>\n\n\n\n
Federal Tribunal, judgment 9C_380\/2024, of 3 April 2025<\/p>","protected":false},"excerpt":{"rendered":"
\ud83d\udc49 Le grand classique : l’exercice commercial est excellent… et au moment du bouclement vous apprenez que de gros nuages noirs s’amoncellent. Vous chercher \u00e0 rendre le beau temps d’hier moins beau pour que l’orage de demain soit moins orageux… \ud83d\udc49 Les juges f\u00e9d\u00e9raux rappellent qu’il faut un lien temporel clair avec l’exercice comptable durant […]<\/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":"\n