Maître Sylvie MANANKIANDRIANANA

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Paris

Adresse : 1 RUE MIRABEAU 75016 PARIS

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Publié le 07/11/2025

Quelles sont les sanctions pécuniaires et pénalités non déductibles du résultat fiscal (39,2 du CGI) ?

Article juridique - Droit fiscal et droit douanier

Par Me Sylvie MANANKIANDRIANANA

Quelles sont les sanctions pécuniaires et pénalités non déductibles du résultat fiscal (39,2 du CGI) ?

Une entreprise française avait été condamnée aux Etats-Unis à des « punitives damages ». Les tribunaux américains peuvent en effet allouer à une victime, en plus des dommages-et-intérêts, un tel versement lorsqu’ils relèvent un comportement illégal intentionnel, une particulière mauvaise foi ou la méconnaissance d’une obligation de prudence qui a causé le dommage.

Le Conseil d’Etat (CE 08/12/2023, n° 458968) considère que l’interdiction de déduction du résultat fiscal ne concerne pas uniquement les amendes à payer à une autorité publique. L’interdiction de déduction du résultat fiscal peut s’appliquer à une sanction pécuniaire prononcée par une autorité étrangère en méconnaissance d’une obligation légale étrangère, dans la mesure où cela n’est pas contraire à l’ordre public international français. La Cour de renvoi (CAA Versailles, 25/09/2025 n°23VE02737) a ainsi considéré que ces punitive damages ne sont pas contraires à l’ordre public international français et refuse donc leur déduction du résultat fiscal.

#punitive damages #39,2 du CGI

Crédit photo : Zachary Caraway @ Pexels