Maître Maxime CARPENTIER

Avocat au barreau des Hauts-de-Seine - Nanterre

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

Barreau : Hauts-de-Seine

Adresse : 2-8 rue Ancelle 92522 NEUILLY SUR SEINE CEDEX

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Publié le 24/06/2026

Article 155 A du CGI : la CAA de Paris sanctionne un schéma d'interposition via une société canadienne

Article juridique - Droit fiscal et droit douanier

Par Me Maxime CARPENTIER

Article 155 A du CGI : la CAA de Paris sanctionne un schéma d'interposition via une société canadienne

Pour rappel, l'article 155 A, I du CGI permet d'imposer en France les sommes perçues par une personne établie hors de France en rémunération de services rendus par une personne domiciliée en France, dès lors que cette dernière contrôle la société étrangère OU que celle-ci n'exerce pas, de manière prépondérante, une activité industrielle ou commerciale autre que la prestation de services en cause.

Au cas particulier, M. C... cofonde en 2009 au Canada la société Brainstorm Investment Group. Cette société facture en 2011 à la SAS Foncière Colbert Finance 1 285 000 € de prestations d'intermédiation pour l'acquisition d'actifs immobiliers. Problème : la société canadienne n'a aucun salarié, aucune charge de sous-traitance, aucune autre activité, et M. C... en est l'unique intervenant et signataire.

L'administration réintègre les sommes dans le revenu imposable de M. C... (BIC), procède par évaluation d'office sans mise en demeure (activité occulte) et applique la majoration de 80 %. Le TA de Paris rejette la demande de décharge (jugement du 8 décembre 2023 n° 2103044).

La CAA de Paris confirme :

Sur la procédure : l'activité d'intermédiaire immobilier n'avait jamais été déclarée (la déclaration d'autoentrepreneur portait sur du "conseil technique" et du "conseil en énergies renouvelables"). Activité réputée occulte, évaluation d'office régulière sans mise en demeure (LPF, art. L. 73, L. 68 et L. 169, al. 3).
Sur le fond : la facturation par Brainstorm ne trouvait aucune contrepartie réelle dans une intervention propre de cette société. Application justifiée de l'article 155 A.
Sur les pénalités : majoration de 80 % confirmée. Le contribuable ne démontre aucune erreur justifiant ses manquements déclaratifs, et sa situation ne relève d'aucun cas d'exclusion prévu par la doctrine (BOI-CF-INF-10-20-10, n° 40).

Ce type de schéma (société étrangère sans substance, contribuable français unique prestataire) devient systématiquement la cible de l'administration. La décision rappelle que :

La seule déclaration d'une activité différente au CFE ne suffit pas à écarter la qualification d'activité occulte.
L'absence de preuve d'imposition effective à l'étranger prive le contribuable d'un argument clé.
La substance économique de la société étrangère (salariés, locaux, clients multiples) reste le critère déterminant.

Source : CAA Paris, 5e ch., 19 juin 2026, n° 24PA00640, M. A… C…

Lien vers l'arrêt ici.