{"id":60952,"date":"2022-09-19T05:50:00","date_gmt":"2022-09-19T05:50:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/controle-fiscal-10-ans-pour-deposer-une-reclamation\/"},"modified":"2022-09-19T05:50:00","modified_gmt":"2022-09-19T05:50:00","slug":"controle-fiscal-10-ans-pour-deposer-une-reclamation","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/controle-fiscal-10-ans-pour-deposer-une-reclamation\/","title":{"rendered":"Contr\u00f4le fiscal : 10 ans pour d\u00e9poser une r\u00e9clamation ?"},"content":{"rendered":"
\n

Contr\u00f4le fiscal : quand le juge rappelle \u00e0 l\u2019administration les r\u00e8gles du \u00ab jeu \u00bb\u2026<\/h2>\n

Une soci\u00e9t\u00e9 fait l\u2019objet d\u2019un contr\u00f4le fiscal \u00e0 l\u2019occasion duquel l\u2019administration s\u2019aper\u00e7oit qu\u2019elle n\u2019a pas d\u00e9clar\u00e9 son activit\u00e9 de vente de carte t\u00e9l\u00e9phoniques, ce qui lui permet de r\u00e9clamer le paiement d\u2019un suppl\u00e9ment de TVA.<\/p>\n

4 ans plus tard, la soci\u00e9t\u00e9 d\u00e9cide de contester les conclusions de ce contr\u00f4le.<\/p>\n

\u00ab Trop tard \u00bb, selon l\u2019administration, qui rappelle qu\u2019une soci\u00e9t\u00e9 qui souhaite contester un redressement fiscal dispose d\u2019un d\u00e9lai \u00e9gal \u00e0 celui dont elle-m\u00eame b\u00e9n\u00e9ficie pour \u00e9tablir l\u2019imp\u00f4t.<\/p>\n

Et parce qu\u2019en mati\u00e8re de TVA et de taxe sur le chiffre d\u2019affaires l\u2019administration dispose d\u2019un d\u00e9lai de reprise de 3 ans, la contestation de la soci\u00e9t\u00e9, formul\u00e9e au bout de 4 ans, est trop tardive !<\/p>\n

Sauf qu\u2019ici, elle s\u2019est vu reprocher l\u2019exercice d\u2019une \u00ab activit\u00e9 occulte \u00bb, rappelle la soci\u00e9t\u00e9. Or, dans ce cas, l\u2019administration dispose d\u2019un d\u00e9lai sp\u00e9cial de reprise de 10 ans\u2026 Ce qui porte son propre d\u00e9lai de r\u00e9clamation \u00e0 10 ans !<\/p>\n

En cons\u00e9quence, l\u2019administration ne peut pas \u00e9carter sa contestation au seul motif qu\u2019elle serait trop tardive\u2026 Ce que confirme le juge.<\/p>\n

Notez que dans cette affaire, le juge va encore plus loin ! Il indique que ce n\u2019est pas parce que l\u2019administration n\u2019use pas de son d\u00e9lai sp\u00e9cial de reprise que la soci\u00e9t\u00e9 doit en \u00eatre priv\u00e9e pour pr\u00e9senter ses r\u00e9clamations.<\/p>\n

Source : Arr\u00eat du Conseil d’\u00c9tat du 22 juillet 2022, no 451206<\/p>\n

Contr\u00f4le fiscal : 10 ans pour d\u00e9poser une r\u00e9clamation ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u00c0 l\u2019issue d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 un professionnel un suppl\u00e9ment de TVA pour une activit\u00e9 non d\u00e9clar\u00e9e de vente de cartes t\u00e9l\u00e9phoniques\u2026 Ce qu\u2019il conteste\u2026 4 ans plus tard ! Une contestation bien trop tardive, selon l\u2019administration, qui maintient sa position. Et selon le juge ?<\/p>\n","protected":false},"featured_media":60953,"template":"","weblex-importer-activity":[],"weblex-importer-category":[548,551],"weblex-importer-tag":[547],"weblex-importer-keyword":[],"acf":[],"yoast_head":"\nContr\u00f4le fiscal : 10 ans pour d\u00e9poser une r\u00e9clamation ? | Groupe Excel<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/controle-fiscal-10-ans-pour-deposer-une-reclamation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le fiscal : 10 ans pour d\u00e9poser une r\u00e9clamation ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"\u00c0 l\u2019issue d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 un professionnel un suppl\u00e9ment de TVA pour une activit\u00e9 non d\u00e9clar\u00e9e de vente de cartes t\u00e9l\u00e9phoniques\u2026 Ce qu\u2019il conteste\u2026 4 ans plus tard ! 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