{"id":11235,"date":"2024-12-06T00:00:00","date_gmt":"2024-12-05T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-estime-quun-debat-fiscal-cest-fait-pour-debattre\/"},"modified":"2024-12-06T00:00:00","modified_gmt":"2024-12-05T23:00:00","slug":"cest-lhistoire-dune-societe-qui-estime-quun-debat-fiscal-cest-fait-pour-debattre","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-estime-quun-debat-fiscal-cest-fait-pour-debattre\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui estime qu\u2019un d\u00e9bat (fiscal), c\u2019est fait pour d\u00e9battre\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui estime qu\u2019un d\u00e9bat (fiscal), c\u2019est fait pour d\u00e9battre\u2026 <\/p>\n<div>\n<p>Au cours d\u2019un contr\u00f4le fiscal, un v\u00e9rificateur constate que les projets d\u2019une soci\u00e9t\u00e9 qui lui ont permis de b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t recherche n\u2019y donnent en r\u00e9alit\u00e9 pas droit. Il lui r\u00e9clame alors sa restitution\u2026<\/p>\n<p>En d\u00e9saccord avec le v\u00e9rificateur, la soci\u00e9t\u00e9 demande \u00e0 discuter du bien-fond\u00e9 de cette remise en cause avec son sup\u00e9rieur hi\u00e9rarchique\u2026 Et lors de cet entretien, la soci\u00e9t\u00e9 demande \u00e0 b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t innovation cette fois pour ces m\u00eames projets. Ce dont il n\u2019a jamais \u00e9t\u00e9 question au cours du contr\u00f4le, constate le sup\u00e9rieur hi\u00e9rarchique qui refuse d\u2019examiner une telle demande\u2026 Un refus qui rend la proc\u00e9dure irr\u00e9guli\u00e8re, selon la soci\u00e9t\u00e9 qui rappelle qu\u2019elle doit b\u00e9n\u00e9ficier d\u2019un d\u00e9bat contradictoire avec ce sup\u00e9rieur\u2026<\/p>\n<p>Seulement si le d\u00e9bat porte sur le d\u00e9saccord initial avec le v\u00e9rificateur, tranche le juge pour qui la proc\u00e9dure n\u2019est pas irr\u00e9guli\u00e8re ici\u202f: un sup\u00e9rieur hi\u00e9rarchique n\u2019est pas tenu de d\u00e9battre sur une demande pr\u00e9sent\u00e9e pour la 1re fois devant lui.<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050394390?page=1&amp;pageSize=10&amp;query=469431+&amp;searchField=ALL&amp;searchType=ALL&amp;tab_selection=all&amp;typePagination=DEFAULT\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 23 octobre 2024, no 469431<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-une-societe-qui-estime-qu-un-debat-fiscal-c-est-fait-pour-debattre\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_verificateurprojetinnovation.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui estime qu\u2019un d\u00e9bat (fiscal), c\u2019est fait pour d\u00e9battre\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-11235","post","type-post","status-publish","format-standard","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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