Ind\u00e9pendamment du fait que la pand\u00e9mie de coronavirus constitue un \u00e9v\u00e9nement post\u00e9rieur \u00e0 la date du 31 d\u00e9cembre 2019, il est toutefois concevable, dans la mesure o\u00f9 vos comptes suivent les r\u00e8gles du CO, de proc\u00e9der \u00e0 des corrections de valeurs suppl\u00e9mentaires ou de constituer des provisions comme instruments de garantie pour la prosp\u00e9rit\u00e9 durable de l\u2019entreprise (art. 960a, al 4 CO et 960e, al. 3, ch. 4 CO) tant les cons\u00e9quences financi\u00e8res de cette situation extraordinaire pourront s\u2019av\u00e9rer s\u00e9v\u00e8res pour certaines entreprises.<\/p>\n\n\n\n
Toutefois, si le droit comptable autorise lesdites provisions, il n\u2019est pas certain que les administrations fiscales cantonales en admettent la d\u00e9ductibilit\u00e9. <\/p>\n\n\n\n
En suisse romande, le canton du Valais a par exemple express\u00e9ment autoris\u00e9 de telles provisions dans une certaine mesure. Selon nos derni\u00e8res informations, le canton de Vaud n\u2019envisagerait pas d\u2019accepter leur d\u00e9ductibilit\u00e9 ce qui a valu l\u2019ire de M. Reymond, Directeur du centre patronal. <\/p>\n\n\n\n
Nous comprenons d\u2019autant plus sa col\u00e8re car le canton de Vaud, lui, a constat\u00e9 \u00e0 charge de l\u2019exercice 2019 une provision de 403 millions pour des mesures en lien avec le COVID-19. <\/p>\n","protected":false},"excerpt":{"rendered":"
Ind\u00e9pendamment du fait que la pand\u00e9mie de coronavirus constitue un \u00e9v\u00e9nement post\u00e9rieur \u00e0 la date du 31 d\u00e9cembre 2019, il est toutefois concevable, dans la mesure o\u00f9 vos comptes suivent les r\u00e8gles du CO, de proc\u00e9der \u00e0 des corrections de valeurs suppl\u00e9mentaires ou de constituer des provisions comme instruments de garantie pour la prosp\u00e9rit\u00e9 durable 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