Les comptes d'associes (aspects juridiques, fiscaux, comptables et financiers)
Institution:
Rennes 1Disciplines:
Directors:
Abstract EN:
The present thesis centres intentionnally on the contracting parties. This viewpoint has led to demonstrate that partners'current accounts turn to be deals simultaneously unfavourable to each party, contrary to many other contracts. Consequently the present dissertation questions various prejudicied ideas favouring an institution regarded as flexible an attractive for the company concerned as well as its partners. In reality, despite the apparent simplicity of the agreement, the return from the investment and the standard of safety are undoubtedly poor. Company law and tax law considerations lead to such a conclusion, through a study of the agreement in all its successive phases, i. E. , conclusion, performance and cancellation. Despite such indisputable defects, the institution cannot however be purely and simply discarded and it appears necessary to improve its fiscal management. Consequently, a specific multicompany computer programme has been added to the dissertation proper. It should facilitate the issue of the appropriate sets of tax returns and the treatment, on behalf of the beneficiaries, of taxation related difficulties with respect to interest, within the company, as regards the company itself as well as each individual partner.
Abstract FR:
L'objet de cette these est deliberement centre sur les parties au contrat. Ce choix a conduit a demontrer qu'il s'agit d'une operation qui, contrairement a de nombreuses conventions, s'avere defavorable simultanement aux deux parties. Le travqil tente donc de remettre en cause un certain nombre de prejuges selon lesquels l'institution est souple et interessante tant pour la societe que l'associe. La realite demontre au-dela de la simplicite apparente de la convention, une mediocrite indeniable du placement en termes de rendement et de securite cette demonstration s'opere tant au travers d'arguments juridiques que fiscaux et ce, aussi bien lors de la formation, de l'execution que du denouement de la convention. Comme la critique du monde de financement ne saurait conduire a sa suppression pure et simple, il apparait necessaire d'en ameliorer au moins la gestion fiscale. Un outil informatique multi-societes specifique complete donc la demonstration theorique et devrait permettre a des professionnels charges d'etablir les liasses fiscales des societes et le regime d'imposition des beneficiaires d'interets d'automatiser le traitement du sort des interets au sein de la societe tant en ce qui concerne la societe que le montant revenant a chaque associe.