{"id":12482,"date":"2025-08-01T00:00:00","date_gmt":"2025-07-31T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-fait-lobjet-dun-controle-fiscal-un-peu-trop-long-selon-elle\/"},"modified":"2025-08-01T00:00:00","modified_gmt":"2025-07-31T22:00:00","slug":"cest-lhistoire-dune-societe-qui-fait-lobjet-dun-controle-fiscal-un-peu-trop-long-selon-elle","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-fait-lobjet-dun-controle-fiscal-un-peu-trop-long-selon-elle\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui fait l\u2019objet d\u2019un contr\u00f4le fiscal\u2026 un peu trop long selon elle\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui fait l\u2019objet d\u2019un contr\u00f4le fiscal\u2026 un peu trop long selon elle\u2026 <\/p>\n<div>\n<p>Suite \u00e0 un contr\u00f4le fiscal, une soci\u00e9t\u00e9 se voit r\u00e9clamer le paiement d\u2019un suppl\u00e9ment d\u2019imp\u00f4t qu\u2019elle refuse de payer. \u00ab\u202fProc\u00e9dure irr\u00e9guli\u00e8re\u202f!\u202f\u00bb, estime la soci\u00e9t\u00e9, qui constate que le contr\u00f4le a train\u00e9 en longueur. Alors qu\u2019en principe, il ne doit pas durer plus de 3 mois, il a dur\u00e9 6 mois ici\u2026<\/p>\n<p>Seulement si le contr\u00f4le fiscal ne r\u00e9v\u00e8le pas de graves irr\u00e9gularit\u00e9s dans la comptabilit\u00e9, rappelle l\u2019administration fiscale\u2026 Ce qui n\u2019est pas le cas ici, se d\u00e9fend la soci\u00e9t\u00e9. Ce qui est pourtant contredit par sa comptabilit\u00e9, maintient l&#8217;administration, qui constate, en outre, l&#8217;absence de num\u00e9rotation continue dans la facturation, de relev\u00e9s de factures d\u00e9taill\u00e9s, d&#8217;inventaires des stocks, de justifications de certaines charges, etc.<\/p>\n<p>Tout prouve ici que la comptabilit\u00e9 de la soci\u00e9t\u00e9 pr\u00e9sente de graves irr\u00e9gularit\u00e9s, tranche le juge. Partant de l\u00e0, la dur\u00e9e du contr\u00f4le fiscal peut \u00eatre prolong\u00e9e au-del\u00e0 du d\u00e9lai de droit commun de 3 mois, soit jusqu&#8217;\u00e0 6 mois\u202f: la proc\u00e9dure est r\u00e9guli\u00e8re ici\u202f!<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000051697869?isAdvancedResult=&amp;page=2&amp;pageSize=10&amp;query=4%C2%B0+du+II+de+l%27article+L.+52+du+livre+des+proc%C3%A9dures+fiscales&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;tab_selection=all&amp;typePagination=DEFAULT\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Bordeaux du 5 juin 2025, no 23BX01796<\/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-fait-l-objet-d-un-controle-fiscal-un-peu-trop-long-selon-elle\" target=\"_blank\">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_controlefiscallongueduree.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui fait l\u2019objet d\u2019un contr\u00f4le fiscal\u2026 un peu trop long selon elle\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-12482","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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