{"id":10839,"date":"2024-09-30T00:00:00","date_gmt":"2024-09-29T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reclamation-fiscale-un-delai-strictement-encadre\/"},"modified":"2024-09-30T00:00:00","modified_gmt":"2024-09-29T22:00:00","slug":"reclamation-fiscale-un-delai-strictement-encadre","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reclamation-fiscale-un-delai-strictement-encadre\/","title":{"rendered":"R\u00e9clamation fiscale : un d\u00e9lai strictement encadr\u00e9"},"content":{"rendered":"<p>\u00c0 l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration r\u00e9clame \u00e0 une soci\u00e9t\u00e9 un suppl\u00e9ment de TVA et d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s apr\u00e8s avoir rejet\u00e9 sa comptabilit\u00e9 et reconstitu\u00e9 son chiffre d\u2019affaires. Des rectifications qui ont des incidences sur les imp\u00f4ts pay\u00e9s dans le pass\u00e9, constate la soci\u00e9t\u00e9 qui formule une r\u00e9clamation, bien trop tardive, selon l\u2019administration. Et selon le juge\u202f?<\/p>\n<h2>Nouveau d\u00e9lai de r\u00e9clamation : sous conditions<\/h2>\n<p>Si vous estimez que vous avez \u00e9t\u00e9 tax\u00e9 \u00e0 tort par l\u2019administration fiscale, notez que vous pouvez engager une proc\u00e9dure contentieuse en formulant une r\u00e9clamation \u00e9crite aupr\u00e8s du service des imp\u00f4ts.<\/p>\n<p>Cette r\u00e9clamation est une \u00e9tape pr\u00e9alable obligatoire avant toute saisie du tribunal administratif.<\/p>\n<p>Vous \u00eates autoris\u00e9 \u00e0 effectuer une r\u00e9clamation jusqu\u2019au 31 d\u00e9cembre de la 2e ann\u00e9e qui suit la notification d&#8217;un avis de mise en recouvrement, le versement de l&#8217;imp\u00f4t contest\u00e9 ou encore la r\u00e9alisation de l\u2019\u00e9v\u00e9nement qui motive la r\u00e9clamation.<\/p>\n<p>Certains \u00e9v\u00e9nements permettent d\u2019ouvrir un nouveau d\u00e9lai de r\u00e9clamation. C\u2019est le cas, par exemple\u202f:<\/p>\n<ul>\n<li>de la publication d&#8217;un texte l\u00e9gislatif ou r\u00e9glementaire comportant des dispositions qui modifient avec effet r\u00e9troactif des r\u00e8gles d&#8217;imposition\u202f;<\/li>\n<li>d\u2019une d\u00e9cision de justice fixant, avec effet r\u00e9troactif, la v\u00e9ritable situation du contribuable ou la nature r\u00e9elle d&#8217;un \u00e9l\u00e9ment d&#8217;imposition\u202f;<\/li>\n<li>de la disparition d&#8217;un immeuble non b\u00e2ti par suite d&#8217;un \u00e9v\u00e9nement extraordinaire dans le cadre de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s non b\u00e2ties.<\/li>\n<\/ul>\n<p>Nouveau d\u00e9lai dont pensait b\u00e9n\u00e9ficier une soci\u00e9t\u00e9 dans une affaire r\u00e9cente\u2026<\/p>\n<p>Au cours d\u2019un contr\u00f4le fiscal, le v\u00e9rificateur rejette la comptabilit\u00e9 d\u2019une soci\u00e9t\u00e9 au titre des exercices 2012 et 2013 et reconstitue son chiffre d\u2019affaires.<\/p>\n<p>Six mois plus tard, une transaction est sign\u00e9e entre la soci\u00e9t\u00e9 et l\u2019administration et un avis de recouvrement est notifi\u00e9 en septembre 2016.<\/p>\n<p>Moins d\u2019un an apr\u00e8s, la soci\u00e9t\u00e9 adresse \u00e0 l\u2019administration fiscale une r\u00e9clamation pour r\u00e9gulariser la TVA et l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pay\u00e9s au titre des exercices 2006 \u00e0 2012. Elle estime que les rectifications de septembre 2016 ont une incidence sur la TVA et l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s qu\u2019elle a pay\u00e9 au titre de ces exercices.<\/p>\n<p>\u00ab\u202fTrop tard\u202f!\u202f\u00bb, constate l\u2019administration qui rejette la r\u00e9clamation de la soci\u00e9t\u00e9 et rappelle qu\u2019une r\u00e9clamation doit \u00eatre formul\u00e9e avant le 31 d\u00e9cembre de la 2e ann\u00e9e qui suit la mise en recouvrement, le versement de l&#8217;imp\u00f4t contest\u00e9 ou encore la r\u00e9alisation de l\u2019\u00e9v\u00e9nement qui motive la r\u00e9clamation.<\/p>\n<p>Ici, le d\u00e9lai de r\u00e9clamation a bel et bien pris fin pour les exercices de 2006 \u00e0 2012.<\/p>\n<p>Sauf que la transaction sign\u00e9e entre elle et l\u2019administration, ainsi que l\u2019avis de mise en recouvrement de septembre 2016, constituent des nouveaux \u00e9v\u00e9nements rouvrant son d\u00e9lai de r\u00e9clamation, conteste la soci\u00e9t\u00e9 pour qui la r\u00e9clamation est intervenue dans les d\u00e9lais.<\/p>\n<p>\u00ab\u202fFaux\u202f!\u202f\u00bb, tranche le juge qui donne raison \u00e0 l\u2019administration\u202f: la proposition de rectification, la transaction et l\u2019avis de mis en recouvrement qui se rapportent \u00e0 des ann\u00e9es d\u2019imposition distinctes ne sont pas des \u00e9v\u00e8nements de nature \u00e0 rouvrir le d\u00e9lai de r\u00e9clamation.<\/p>\n<p>Seuls doivent \u00eatre regard\u00e9s comme constituant le point de d\u00e9part de ce d\u00e9lai les \u00e9v\u00e9nements qui ont une incidence directe sur le principe m\u00eame de l&#8217;imposition, son r\u00e9gime ou son mode de calcul.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050009311?init=true&amp;page=1&amp;query=469477&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 16 juillet 2024, no 469477<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reclamation-fiscale-un-delai-strictement-encadre\" target=\"_blank\" rel=\"noopener\">D\u00e9lai de r\u00e9clamation fiscale : quand c\u2019est plus l\u2019heure, c\u2019est plus l\u2019heure\u202f! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_delaireclamationfiscale.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration r\u00e9clame \u00e0 une soci\u00e9t\u00e9 un suppl\u00e9ment de TVA et d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s apr\u00e8s avoir rejet\u00e9 sa comptabilit\u00e9 et reconstitu\u00e9 son chiffre d\u2019affaires. Des rectifications qui ont des incidences sur les imp\u00f4ts pay\u00e9s dans le pass\u00e9, constate la soci\u00e9t\u00e9 qui formule une r\u00e9clamation, bien trop tardive, selon l\u2019administration. Et selon le juge\u202f?<\/p>\n","protected":false},"author":0,"featured_media":10840,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10839","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9clamation fiscale : un d\u00e9lai strictement encadr\u00e9 - Cabinet Magar<\/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:\/\/www.cabinet-magar.fr\/actualites\/reclamation-fiscale-un-delai-strictement-encadre\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9clamation fiscale : un d\u00e9lai strictement encadr\u00e9 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration r\u00e9clame \u00e0 une soci\u00e9t\u00e9 un suppl\u00e9ment de TVA et d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s apr\u00e8s avoir rejet\u00e9 sa comptabilit\u00e9 et reconstitu\u00e9 son chiffre d\u2019affaires. 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