{"id":11191,"date":"2024-12-03T00:00:00","date_gmt":"2024-12-02T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/notification-dun-avis-de-mise-en-recouvrement-du-nouveau\/"},"modified":"2024-12-03T00:00:00","modified_gmt":"2024-12-02T23:00:00","slug":"notification-dun-avis-de-mise-en-recouvrement-du-nouveau","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/notification-dun-avis-de-mise-en-recouvrement-du-nouveau\/","title":{"rendered":"Notification d\u2019un avis de mise en recouvrement\u202f: du nouveau\u202f!"},"content":{"rendered":"<p>Pour justifier de la r\u00e9gularit\u00e9 de leurs poursuites, les services des imp\u00f4ts et les services des douanes doivent, par principe, adresser leurs avis de mise en recouvrement (AMR) en utilisant les services postaux de La Poste. Un principe d\u2019exclusivit\u00e9 auquel il est mis fin\u2026<\/p>\n<h2>AMR\u202f: fin du privil\u00e8ge de La Poste<\/h2>\n<p>Pour rappel, un avis de mise en recouvrement (AMR) est un document ayant valeur de titre ex\u00e9cutoire, c\u2019est-\u00e0-dire qu\u2019il permet \u00e0 l\u2019administration d\u2019obtenir le paiement d\u2019une cr\u00e9ance de nature fiscale.<\/p>\n<p>L\u2019administration adresse un AMR aux personnes n\u2019ayant pas spontan\u00e9ment pay\u00e9 leur imp\u00f4t dans le d\u00e9lai l\u00e9gal, ou ne l\u2019ayant pay\u00e9 que partiellement. Il sera donc utilis\u00e9 :<\/p>\n<ul>\n<li>en cas de d\u00e9faut de paiement spontan\u00e9 de l\u2019imp\u00f4t ;<\/li>\n<li>ou \u00e0 l\u2019occasion d\u2019une proc\u00e9dure de contr\u00f4le fiscal (rectification, \u00e9valuation des bases d\u2019imposition ou taxation d\u2019office) ;<\/li>\n<li>ou pour le recouvrement des p\u00e9nalit\u00e9s, des frais, etc., li\u00e9s \u00e0 l\u2019imp\u00f4t non acquitt\u00e9.<\/li>\n<\/ul>\n<p>L&#8217;avis de mise en recouvrement est notifi\u00e9 normalement par la voie postale et, exceptionnellement, par le minist\u00e8re d&#8217;un huissier suivant les r\u00e8gles de signification des actes d&#8217;huissier de justice figurant au Code de proc\u00e9dure civile.<\/p>\n<p>Pour justifier de la r\u00e9gularit\u00e9 de ses poursuites, le service des imp\u00f4ts ou le service des douanes doit \u00eatre en mesure d&#8217;apporter, soit la preuve de la r\u00e9ception de l\u2019AMR par son destinataire, soit la preuve de la pr\u00e9sentation de l&#8217;acte \u00e0 la derni\u00e8re adresse connue de l\u2019administration.<\/p>\n<p>Or, en cas de r\u00e9sidence \u00e0 l&#8217;\u00e9tranger du destinataire, la notification par La Poste et la notification via une remise \u00e0 parquet par un huissier des finances publiques se sont r\u00e9v\u00e9l\u00e9es inadapt\u00e9es, car :<\/p>\n<ul>\n<li>inefficaces\u202f: absence de retour des accus\u00e9s de r\u00e9ception\u202f;<\/li>\n<li>al\u00e9atoires\u202f: absence de retour des autorit\u00e9s \u00e9trang\u00e8res\u202f;<\/li>\n<li>longues\u202f: lourdeur du passage par la voie diplomatique.<\/li>\n<\/ul>\n<p>Partant de ces constatations, il est d\u00e9sormais pr\u00e9vu que le service des imp\u00f4ts ou le service des douanes puissent avoir recours \u00e0 des prestataires autres que La Poste d\u00e8s lors qu\u2019ils pr\u00e9voient des formalit\u00e9s attestant le d\u00e9p\u00f4t et la distribution des envois similaires \u00e0 la lettre recommand\u00e9e avec accus\u00e9 de r\u00e9ception qui permettront de s\u00e9curiser les proc\u00e9dures de poursuite.<\/p>\n<p>Pour finir, notez que la notification de l&#8217;AMR pourra d\u00e9sormais \u00eatre effectu\u00e9e via le compte fiscal du destinataire.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000050655470\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2024-1058 du 22 novembre 2024 relatif \u00e0 la notification des avis de mise en recouvrement<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/notification-d-un-avis-de-mise-en-recouvrement-du-nouveau\" target=\"_blank\" rel=\"noopener\">Notification d\u2019un avis de mise en recouvrement : bye bye La Poste\u202f! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_avisedemiseenrecouvrement.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour justifier de la r\u00e9gularit\u00e9 de leurs poursuites, les services des imp\u00f4ts et les services des douanes doivent, par principe, adresser leurs avis de mise en recouvrement (AMR) en utilisant les services postaux de La Poste. Un principe d\u2019exclusivit\u00e9 auquel il est mis fin\u2026<\/p>\n","protected":false},"author":0,"featured_media":11192,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-11191","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Notification d\u2019un avis de mise en recouvrement\u202f: du nouveau\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\/notification-dun-avis-de-mise-en-recouvrement-du-nouveau\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Notification d\u2019un avis de mise en recouvrement\u202f: du nouveau\u202f! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour justifier de la r\u00e9gularit\u00e9 de leurs poursuites, les services des imp\u00f4ts et les services des douanes doivent, par principe, adresser leurs avis de mise en recouvrement (AMR) en utilisant les services postaux de La Poste. 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