Maître Maxime CARPENTIER

Avocat au barreau des Hauts-de-Seine - Nanterre

Compétences : Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité du patrimoine, Fiscalité des particuliers, Fiscalité immobilière

Barreau : Hauts-de-Seine

Adresse : 2 rue Ancelle 92522 NEUILLY SUR SEINE CEDEX

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Publié le 28/05/2025

Victoire à la Pyrrhus : la Cour de cassation précise que les dirigeants ne sont pas solidairement tenus au paiement des intérêts de retard

Article juridique - Droit fiscal et droit douanier

Par Me Maxime CARPENTIER

Victoire à la Pyrrhus : la Cour de cassation précise que les dirigeants ne sont pas solidairement tenus au paiement des intérêts de retard

Les dirigeants peuvent être tenus responsables des impositions et pénalités de leur entreprise, mais pas des intérêts de retard ! Cette décision repose sur une interprétation stricte de l'article L.267 du Livre des procédures fiscales.

Ce qui est pris, n'est plus à prendre...

Source : Cass. com. 27-11-2024 n° 23-18.572 F-B