{"id":11150,"date":"2024-11-25T00:00:00","date_gmt":"2024-11-24T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-et-avis-de-mise-en-recouvrement-quel-degre-de-precision\/"},"modified":"2024-11-25T00:00:00","modified_gmt":"2024-11-24T23:00:00","slug":"controle-fiscal-et-avis-de-mise-en-recouvrement-quel-degre-de-precision","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-fiscal-et-avis-de-mise-en-recouvrement-quel-degre-de-precision\/","title":{"rendered":"Contr\u00f4le fiscal et avis de mise en recouvrement\u202f: quel degr\u00e9 de pr\u00e9cision\u202f?"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9 re\u00e7oit un avis de mise en recouvrement (AMR) provenant de l\u2019administration fiscale. En le lisant, elle se rend compte que l\u2019administration lui r\u00e9clame le paiement d\u2019une p\u00e9nalit\u00e9 dont la nature n\u2019est pas pr\u00e9cis\u00e9e. Une irr\u00e9gularit\u00e9 qui suffit \u00e0 annuler la proc\u00e9dure, selon la soci\u00e9t\u00e9, tandis que l\u2019administration n\u2019y voit qu\u2019un d\u00e9tail. Qu\u2019en pense le juge ?<\/p>\n<h2>Avis de mise en recouvrement\u202f: des mentions obligatoires<\/h2>\n<p>Une soci\u00e9t\u00e9 fait l\u2019objet d\u2019un contr\u00f4le fiscal qui d\u00e9bouche sur un rehaussement de son r\u00e9sultat imposable. \u00c0 cette occasion, l\u2019administration consid\u00e8re que les b\u00e9n\u00e9fices rectifi\u00e9s correspondent en r\u00e9alit\u00e9 \u00e0 des revenus \u00ab r\u00e9put\u00e9s distribu\u00e9s \u00bb.<\/p>\n<p>Pour m\u00e9moire, les revenus \u00ab r\u00e9put\u00e9s distribu\u00e9s \u00bb s\u2019analysent comme des distributions consenties de fa\u00e7on irr\u00e9guli\u00e8re.<\/p>\n<p>Comme la loi le lui permet, l\u2019administration exige de la soci\u00e9t\u00e9 qu\u2019elle lui fournisse dans un d\u00e9lai de 30 jours l\u2019identit\u00e9 du ou des b\u00e9n\u00e9ficiaire(s) de ces sommes \u00ab r\u00e9put\u00e9es distribu\u00e9es \u00bb.<\/p>\n<p>Face \u00e0 une telle demande, la soci\u00e9t\u00e9 peut r\u00e9agir de 2 fa\u00e7ons : soit elle donne l\u2019identit\u00e9 du b\u00e9n\u00e9ficiaire :<\/p>\n<ul>\n<li>le b\u00e9n\u00e9ficiaire de la distribution est alors impos\u00e9 personnellement au titre de son imp\u00f4t sur le revenu ;<\/li>\n<li>soit elle ne r\u00e9pond pas ou r\u00e9pond de fa\u00e7on \u00e9vasive : elle devra alors verser une p\u00e9nalit\u00e9 \u00e0 l\u2019administration d\u2019un montant \u00e9gal \u00e0 100 % de la somme distribu\u00e9e.<\/li>\n<\/ul>\n<p>Dans cette affaire, en l\u2019absence de r\u00e9ponse de la soci\u00e9t\u00e9 dans le d\u00e9lai imparti, l\u2019administration lui r\u00e9clame le paiement de la p\u00e9nalit\u00e9, que la soci\u00e9t\u00e9 refuse de payer.<\/p>\n<p>\u00ab\u202fProc\u00e9dure irr\u00e9guli\u00e8re\u202f!\u202f\u00bb, estime la soci\u00e9t\u00e9 qui constate \u00e0 la lecture de l\u2019avis de mise en recouvrement (AMR) que la nature de la p\u00e9nalit\u00e9 r\u00e9clam\u00e9e et l\u2019article de loi qui la pr\u00e9voit n\u2019y sont pas mentionn\u00e9s. Des mentions pourtant obligatoires, rappelle la soci\u00e9t\u00e9 qui estime donc ne pas \u00eatre redevable de cette p\u00e9nalit\u00e9.<\/p>\n<p>Sauf que l\u2019AMR renvoie, s&#8217;agissant des p\u00e9nalit\u00e9s litigieuses, \u00e0 une lettre de motivation adress\u00e9e \u00e0 la soci\u00e9t\u00e9 au cours du contr\u00f4le, conteste l\u2019administration\u202f: cette lettre fait justement express\u00e9ment mention de ces informations et pr\u00e9cise les montants annuels des amendes correspondant \u00e0 ceux figurant dans l&#8217;avis de mise en recouvrement, rappelle l\u2019administration.<\/p>\n<p>Partant de l\u00e0, la proc\u00e9dure est r\u00e9guli\u00e8re et les p\u00e9nalit\u00e9s sont dues, selon elle.<\/p>\n<p>Ce que confirme le juge qui donne raison \u00e0 l\u2019administration fiscale. Il ne peut, ici, y avoir dans l&#8217;esprit de la soci\u00e9t\u00e9 aucune confusion quant \u00e0 la nature de l&#8217;amende mentionn\u00e9e dans l&#8217;avis de mise en recouvrement.<\/p>\n<p>L\u2019omission de la d\u00e9nomination exacte de l&#8217;amende prononc\u00e9e ou de la mention expresse de l&#8217;article qui la pr\u00e9voit sur l&#8217;avis de mise en recouvrement n&#8217;ont ici pas eu pour effet de priver le contribuable de la possibilit\u00e9 de contester utilement les montants mis en recouvrement.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050501501?init=true&amp;page=1&amp;query=23PA01217&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Paris du 15 novembre 2024, no 23PA01217<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/controle-fiscal-et-avis-de-mise-en-recouvrement-quel-degre-de-precision\" target=\"_blank\" rel=\"noopener\">Contr\u00f4le fiscal et avis de mise en recouvrement : quel degr\u00e9 de pr\u00e9cision\u202f?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_controlefiscalerecouvrement.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 re\u00e7oit un avis de mise en recouvrement (AMR) provenant de l\u2019administration fiscale. En le lisant, elle se rend compte que l\u2019administration lui r\u00e9clame le paiement d\u2019une p\u00e9nalit\u00e9 dont la nature n\u2019est pas pr\u00e9cis\u00e9e. Une irr\u00e9gularit\u00e9 qui suffit \u00e0 annuler la proc\u00e9dure, selon la soci\u00e9t\u00e9, tandis que l\u2019administration n\u2019y voit qu\u2019un d\u00e9tail. Qu\u2019en pense le juge ?<\/p>\n","protected":false},"author":0,"featured_media":11151,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11150","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>Contr\u00f4le fiscal et avis de mise en recouvrement\u202f: quel degr\u00e9 de pr\u00e9cision\u202f? - 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\/controle-fiscal-et-avis-de-mise-en-recouvrement-quel-degre-de-precision\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le fiscal et avis de mise en recouvrement\u202f: quel degr\u00e9 de pr\u00e9cision\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 re\u00e7oit un avis de mise en recouvrement (AMR) provenant de l\u2019administration fiscale. 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