{ "Signatur": "VS_BZG_999", "Spider": "VS_Gerichte", "Datum": "2005-07-01", "PDF": { "Datei": "VS_Gerichte/VS_BZG_999_A1-05-63_2005-07-01.pdf", "URL": "https://api-justsearche.vs.ch/api/documents/1c9bab5386d11d03b625f0502c6bcb22/file/", "Checksum": "2a244ecbb359cdb2e6aac9e1abd2e2c1" }, "Scrapedate": "2023-01-01", "Num": [ "A1 05 63" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Wallis Sonstiges Gericht Sonstige Kammer 01.07.2005 A1 05 63" }, { "Sprachen": [ "fr" ], "Text": "Valais Autre tribunal Autre chambre 01.07.2005 A1 05 63" }, { "Sprachen": [ "it" ], "Text": "Vallese Altro tribunale Altro camera 01.07.2005 A1 05 63" } ], "Meta": [ { "Sprachen": [ "de" ], "Text": "Wallis Sonstiges Gericht Sonstige Kammer" }, { "Sprachen": [ "fr" ], "Text": "Valais Autre tribunal Autre chambre" }, { "Sprachen": [ "it" ], "Text": "Vallese Altro tribunale Altro camera" }, { "Sprachen": [ "de", "fr", "it" ], "Text": "KGVS A1 Oeffentliches Recht ordentlich" } ], "Abstract": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "ACDP du 1er juillet 2005 X. SA c. Commission cantonale de recours en matière fiscale Impôt sur le bénéfice net; déductibilité de frais de véhicules – notion de charges non justifiées par l’usage commercial (consid. 3a-b). – fardeau de la preuve (consid. 3c). – des comptes lacunaires ou illisibles sont sans valeur probante et habilitent le fisc à réintégrer dans le bénéfice des frais de véhicules qui paraissent excessifs au vu du chiffre d’affaires de la société et des marques des voitures (consid. 4). Gewinnsteuer; Abzugsfähigkeit von Fahrzeugkosten – Begriff des geschäftsmässig nicht begründeten Aufwands (E. 3a-b). – Beweislast (E. 3c). – unvollständige oder unlesbare Konten verfügen über keinen Beweiswert und berechtigen den Fiskus, aufgrund des Geschäftsumsatzes und wegen der benutz- ten Automarken als übermässig erscheinende Fahrzeugkosten dem Gewinn wie- der aufzurechnen (E. 4). Faits A. Le Service cantonal des contributions (SCC) a procédé, en décembre 2002, au contrôle des comptes des exercices 1997 à 2001 de la société anonyme X. SA, active dans la diffusion d’articles ména- gers. Les actionnaires de cette société sont A., B. et C., à raison respectivement de 46 %, 44 % et 10 % du capital social. 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