Question juridique clé
Whether the contribution of business assets at an excessive value must be corrected through taxable self-employment income or by balance-sheet correction.
Solution extraite
An overvalued contribution of business assets leads to a balance-sheet correction, not to a taxable add-back to self-employment income.
Motifs extraits
The decisive factor is that the error concerns the valuation and accounting treatment of contributed business assets. Such an excess valuation is to be corrected in the accounts; it does not, as such, constitute taxable income from self-employment.