{"id":61362,"date":"2022-07-18T05:47:00","date_gmt":"2022-07-18T05:47:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/controle-fiscal-sur-place-sous-surveillance-constante-2\/"},"modified":"2022-07-18T05:47:00","modified_gmt":"2022-07-18T05:47:00","slug":"controle-fiscal-sur-place-sous-surveillance-constante-2","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/controle-fiscal-sur-place-sous-surveillance-constante-2\/","title":{"rendered":"Contr\u00f4le fiscal sur place : sous surveillance\u2026 constante ?"},"content":{"rendered":"
\n

Contr\u00f4le fiscal : le point sur la proc\u00e9dure de saisie<\/h2>\n

L\u2019administration fiscale d\u00e9cide d\u2019effectuer des visites et saisies dans les locaux d\u2019une soci\u00e9t\u00e9 qu\u2019elle soup\u00e7onne de fraude.<\/p>\n

Sauf, constate l\u2019int\u00e9ress\u00e9e, que la proc\u00e9dure s\u2019est d\u00e9roul\u00e9e de mani\u00e8re irr\u00e9guli\u00e8re : la soci\u00e9t\u00e9 rappelle, en effet, qu\u2019au cours des op\u00e9rations de contr\u00f4le, l\u2019officier de police judiciaire (OPJ) qui \u00e9tait charg\u00e9 d\u2019y assister et de tenir le juge inform\u00e9 de leur d\u00e9roulement s\u2019est absent\u00e9.<\/p>\n

Ce qui doit donner lieu, selon elle, \u00e0 l\u2019annulation de la proc\u00e9dure\u2026<\/p>\n

\u00ab Faux \u00bb, r\u00e9torque l\u2019administration fiscale : dans cette affaire, l\u2019OPJ ne s\u2019est absent\u00e9 que 5 \u00e0 10 minutes par heure sur les 15 heures totales qu\u2019ont dur\u00e9 les op\u00e9rations. En outre, il est rest\u00e9 \u00e0 proximit\u00e9 des locaux contr\u00f4l\u00e9s, et joignable et \u00e0 la disposition des participants \u00e0 la visite pendant tout ce temps\u2026 ce qui change tout\u2026<\/p>\n

\u00ab Exact \u00bb, confirme le juge, qui souligne en outre que si les absences de l\u2019OPJ n\u2019ont pas \u00e9t\u00e9 mentionn\u00e9es sur le proc\u00e8s-verbal relatant le d\u00e9roulement des op\u00e9rations, aucun incident n\u2019a \u00e9t\u00e9 soulev\u00e9 \u00e0 ce propos, et que le PV a \u00e9t\u00e9 sign\u00e9 par la soci\u00e9t\u00e9 sans que celle-ci ne formule la moindre observation.<\/p>\n

Parce que l\u2019absence ponctuelle de l\u2019OPJ n\u2019a pas compromis la r\u00e9gularit\u00e9 de la proc\u00e9dure de contr\u00f4le, celle-ci n\u2019a pas \u00e0 \u00eatre annul\u00e9e.<\/p>\n

Source : Arr\u00eat de la Cour de cassation, chambre commerciale, du 6 juillet 2022, n\u00b0 21-13571<\/p>\n

Contr\u00f4le fiscal sur place : \u00ab loin des yeux, pr\u00e8s du c\u0153ur \u00bb ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Parce qu\u2019elle l\u2019estime irr\u00e9guli\u00e8re, une soci\u00e9t\u00e9 d\u00e9cide de demander l\u2019annulation de la proc\u00e9dure de saisie dont elle a fait l\u2019objet de la part de l\u2019administration fiscale. Mais ses arguments vont-ils convaincre le juge ?<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[548,551],"weblex-importer-tag":[547],"weblex-importer-keyword":[],"acf":[],"yoast_head":"\nContr\u00f4le fiscal sur place : sous surveillance\u2026 constante ? | 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-sur-place-sous-surveillance-constante-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le fiscal sur place : sous surveillance\u2026 constante ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Parce qu\u2019elle l\u2019estime irr\u00e9guli\u00e8re, une soci\u00e9t\u00e9 d\u00e9cide de demander l\u2019annulation de la proc\u00e9dure de saisie dont elle a fait l\u2019objet de la part de l\u2019administration fiscale. 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