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 21/01/2026

Restructurations internationales : qui doit payer la facture de fermeture ?

Article juridique - Droit fiscal et droit douanier

Par Me Maxime CARPENTIER

Restructurations internationales : qui doit payer la facture de fermeture ?

Nouvel arrêt intéressant qui vient rappeler les limites du pouvoir de contrôle de l'administration fiscale en matière d'acte anormal de gestion et de prix de transfert (CAA de Lyon, 15 janvier 2026, n° 24LY02534, SAS Cuenod).

Le contexte : une filiale française (SAS Cuenod), appartenant au groupe italien Ariston Thermo Spa, décide de fermer son site de production d'Annemasse. L'enjeu ? Elle supporte l'intégralité des coûts de fermeture (4,4 m€) sans les refacturer à sa maison-mère italienne ou aux autres filiales étrangères.

L'administration fiscale y a vu un acte anormal de gestion et un transfert de bénéfices à l'étranger (art. 57 du CGI), car pour elle :

la décision a été prise par la société mère ;
elle profite surtout aux autres sites étrangers du groupe qui récupèrent la charge de production ;
conséquence : redressement et application d'une retenue à la source sur les revenus réputés distribués !

La CAA de Lyon annule le redressement et donne droit à la société. Pour la cour, l'administration n’apporte pas la preuve que la société a agi contre son propre intérêt. A cet égard, elle relève trois points clés :

L'urgence économique : sans cette fermeture, l'activité de la filiale serait devenue déficitaire à très court terme.
L'équilibre financier : le prix de cession du site (7,4 M€) a intégralement couvert les charges de restructuration.
Le gain opérationnel : la sous-traitance de la production auprès du groupe a permis à la filiale de réduire ses coûts de revient.

L’enseignement majeur : le seul fait qu’une restructuration profite à l’ensemble d’un groupe ne suffit pas à caractériser un acte anormal de gestion pour la filiale qui en supporte le coût. Si la filiale y trouve un intérêt propre (survie, couverture des frais, baisse des coûts), la liberté de gestion prévaut.

A rapprocher de CAA Lyon, 18 mai 2022, n° 19LY03100, SAS Oakley Holding ; CAA Marseille, 30 déc. 2021, n° 19MA04336, SAS Microchip Technology Rousset ; ou encore TA Paris, 2 déc. 2025, n° 2406176, Sté Arena SPA.

Source : CAA Lyon, 2e ch., 15 janv. 2026, n° 24LY02534, SAS Cuenod

Lien vers l'arrêt ici.