eprintid: 50362
rev_number: 8
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dir: disk0/00/05/03/62
datestamp: 2025-02-03 14:13:15
lastmod: 2025-02-03 14:13:44
status_changed: 2025-02-03 14:13:15
type: article
metadata_visibility: show
creators_name: Bissy, Arnaud de
creators_id: Arnaud.De-bissy@ut-capitole.fr
creators_idrefppn: 03485858X
creators_halaffid: 480289
title: La fiscalité de la SAS et la liberté contractuelle, in Les 30 ans de la SAS
ispublished: pub
subjects: subjects_DROIT44
abstract: La liberté contractuelle dont se prévaut la SAS est garantie en fiscalité par la neutralité fiscale du choix de cette forme sociale qui est assimilée à une SA par le code général des impôts, et elle est confortée par les possibilités d’optimisation fiscale qui sont offertes à ses initiateurs.
date: 2024-05
date_type: published
publisher: Lexis-Nexis
faculty: droit
divisions: CDA
french_keywords: Société par actions simplifiée
french_keywords: Liberté contractuelle
french_keywords: Fiscalité
language: fr
has_fulltext: FALSE
view_date_year: 2024
full_text_status: none
publication: Cahiers de droit de l’entreprise
number: n°3
place_of_pub: Paris
pagerange: 33-38
refereed: TRUE
issn: 1779-0778
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citation:   Bissy, Arnaud de <https://www.idref.fr/03485858X>  (2024) La fiscalité de la SAS et la liberté contractuelle, in Les 30 ans de la SAS.    Cahiers de droit de l’entreprise (n°3).  pp. 33-38.