{"id":12558,"date":"2025-09-08T00:00:00","date_gmt":"2025-09-07T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/avis-de-mise-en-recouvrement-des-mentions-toujours-obligatoires\/"},"modified":"2025-09-08T00:00:00","modified_gmt":"2025-09-07T22:00:00","slug":"avis-de-mise-en-recouvrement-des-mentions-toujours-obligatoires","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/avis-de-mise-en-recouvrement-des-mentions-toujours-obligatoires\/","title":{"rendered":"Avis de mise en recouvrement : des mentions toujours obligatoires ?"},"content":{"rendered":"<p>Pour ne pas conduire \u00e0 l\u2019irr\u00e9gularit\u00e9 de la proc\u00e9dure fiscale, l\u2019avis de mise en recouvrement doit respecter des conditions de fond, mais aussi des conditions de forme selon des modalit\u00e9s qui viennent de faire l\u2019objet de pr\u00e9cisions, plut\u00f4t favorables \u00e0 l\u2019administration fiscale. Lesquelles ?<\/p>\n<h2>Avis de mise en recouvrement : pr\u00e9cisions concernant les conditions de forme<\/h2>\n<p>Au cours d\u2019un litige opposant l\u2019administration fiscale \u00e0 une soci\u00e9t\u00e9, le Conseil d\u2019\u00c9tat a rappel\u00e9 qu\u2019un avis de mise en recouvrement (AMR) \u00e9mis depuis le 1er janvier 2017 n\u2019est pas n\u00e9cessairement entach\u00e9 d\u2019ill\u00e9galit\u00e9 en l\u2019absence de la signature de son auteur, d\u00e8s lors qu&#8217;il comporte ses pr\u00e9nom, nom et qualit\u00e9, ainsi que la mention du service auquel celui-ci appartient.<\/p>\n<p>Dans un avis r\u00e9cent, le Conseil d\u2019\u00c9tat est m\u00eame all\u00e9 plus loin en pr\u00e9cisant qu\u2019un AMR qui ne comporte pas la mention, ou qui la comporte de fa\u00e7on incompl\u00e8te ou erron\u00e9e, de la qualit\u00e9 de son auteur n\u2019est pas n\u00e9cessairement entach\u00e9 d\u2019ill\u00e9galit\u00e9 si ce dernier peut \u00eatre identifi\u00e9 sans ambigu\u00eft\u00e9.<\/p>\n<p>Pour rappel, pour que l\u2019AMR soit r\u00e9gulier, en plus des conditions de fond, des conditions de forme doivent \u00eatre respect\u00e9es. Ainsi, l\u2019AMR doit :<\/p>\n<ul>\n<li>\u00eatre r\u00e9dig\u00e9 en double exemplaire au moyen d\u2019un imprim\u00e9 sp\u00e9cifique : l\u2019original doit \u00eatre conserv\u00e9 par le comptable public et le 2nd exemplaire (ce que l\u2019on appelle l\u2019ampliation) doit \u00eatre notifi\u00e9 au redevable d\u00e9faillant ;<\/li>\n<li>\u00eatre sign\u00e9, sous r\u00e9serve des pr\u00e9cisions qui viennent d\u2019\u00eatre apport\u00e9es par le Conseil d\u2019\u00c9tat, et rendu ex\u00e9cutoire par le comptable charg\u00e9 du recouvrement (le comptable peut parfaitement octroyer une d\u00e9l\u00e9gation de pouvoir \u00e0 l\u2019un de ses agents pour accomplir cet acte, l\u2019absence de d\u00e9l\u00e9gation de signature valable \u00e9tant une cause d\u2019irr\u00e9gularit\u00e9, et donc de nullit\u00e9, de l\u2019AMR) :<\/li>\n<li>indiquer la qualit\u00e9, le nom et le pr\u00e9nom du comptable signataire, sous r\u00e9serve l\u00e0 encore des pr\u00e9cisions qui viennent d\u2019\u00eatre apport\u00e9es par le juge.<\/li>\n<\/ul>\n<p>En principe, le comptable public comp\u00e9tent pour \u00e9tablir l&#8217;AMR est soit celui du lieu de d\u00e9claration ou d&#8217;imposition du redevable, soit, dans le cas o\u00f9 ce lieu a \u00e9t\u00e9 ou aurait d\u00fb \u00eatre modifi\u00e9, celui comp\u00e9tent \u00e0 l&#8217;issue de ce changement.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051863202?page=1&amp;pageSize=10&amp;query=502065&amp;searchField=ALL&amp;searchType=ALL&amp;tab_selection=all&amp;typePagination=DEFAULT\" target=\"_blank\">Avis du Conseil d\u2019\u00c9tat du 2 juillet 2025, no 502065<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/avis-de-mise-en-recouvrement-des-mentions-toujours-obligatoires\" target=\"_blank\">Avis de mise en recouvrement : des mentions toujours obligatoires ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_AMRmentionsobligatoires.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour ne pas conduire \u00e0 l\u2019irr\u00e9gularit\u00e9 de la proc\u00e9dure fiscale, l\u2019avis de mise en recouvrement doit respecter des conditions de fond, mais aussi des conditions de forme selon des modalit\u00e9s qui viennent de faire l\u2019objet de pr\u00e9cisions, plut\u00f4t favorables \u00e0 l\u2019administration fiscale. Lesquelles ?<\/p>\n","protected":false},"author":0,"featured_media":12559,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-12558","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>Avis de mise en recouvrement : des mentions toujours obligatoires ? - 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\/avis-de-mise-en-recouvrement-des-mentions-toujours-obligatoires\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Avis de mise en recouvrement : des mentions toujours obligatoires ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour ne pas conduire \u00e0 l\u2019irr\u00e9gularit\u00e9 de la proc\u00e9dure fiscale, l\u2019avis de mise en recouvrement doit respecter des conditions de fond, mais aussi des conditions de forme selon des modalit\u00e9s qui viennent de faire l\u2019objet de pr\u00e9cisions, plut\u00f4t favorables \u00e0 l\u2019administration fiscale. 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