{"id":14363,"date":"2026-07-07T00:00:00","date_gmt":"2026-07-06T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-international-un-delai-de-reprise-prolonge\/"},"modified":"2026-07-07T00:00:00","modified_gmt":"2026-07-06T22:00:00","slug":"controle-fiscal-international-un-delai-de-reprise-prolonge","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-fiscal-international-un-delai-de-reprise-prolonge\/","title":{"rendered":"Contr\u00f4le fiscal international : un d\u00e9lai de reprise prolong\u00e9 ?"},"content":{"rendered":"<p>La loi de lutte contre les fraudes sociales et fiscales renforce les moyens d&#8217;action de l&#8217;administration fiscale lorsqu&#8217;un contr\u00f4le n\u00e9cessite la coop\u00e9ration d&#8217;une administration \u00e9trang\u00e8re. Au programme : des \u00e9changes \u00e9largis avec certains \u00c9tats situ\u00e9s hors de l&#8217;Union europ\u00e9enne et un d\u00e9lai suppl\u00e9mentaire pour mener le contr\u00f4le \u00e0 son terme\u2026<\/p>\n<h2>Plus de temps pour les contr\u00f4les men\u00e9s avec des administrations \u00e9trang\u00e8res<\/h2>\n<p>Lorsqu&#8217;un contr\u00f4le fiscal porte sur une situation pr\u00e9sentant des liens avec l&#8217;\u00e9tranger, l&#8217;administration fran\u00e7aise peut \u00eatre amen\u00e9e \u00e0 travailler avec les autorit\u00e9s fiscales d&#8217;autres pays afin d&#8217;\u00e9changer des informations ou de mener certaines op\u00e9rations de contr\u00f4le en commun.<\/p>\n<p>Jusqu&#8217;\u00e0 pr\u00e9sent, ces proc\u00e9dures de coop\u00e9ration \u00e9taient principalement r\u00e9serv\u00e9es aux \u00c9tats membres de l&#8217;Union europ\u00e9enne.<\/p>\n<p>La loi ouvre d\u00e9sormais ces possibilit\u00e9s aux \u00c9tats et territoires situ\u00e9s hors de l&#8217;Union europ\u00e9enne, d\u00e8s lors qu&#8217;ils ont conclu avec la France une convention pr\u00e9voyant une assistance administrative pour lutter contre la fraude et l&#8217;\u00e9vasion fiscales.<\/p>\n<p>Cette coop\u00e9ration renforc\u00e9e a \u00e9galement une cons\u00e9quence importante pour le contribuable : lorsque l&#8217;administration l&#8217;informe, avant l&#8217;expiration du d\u00e9lai dont elle dispose normalement pour rectifier son imposition, qu&#8217;elle engage une telle proc\u00e9dure de coop\u00e9ration internationale, elle b\u00e9n\u00e9ficiera de 3 ann\u00e9es suppl\u00e9mentaires pour corriger d&#8217;\u00e9ventuelles erreurs ou insuffisances d&#8217;imposition.<\/p>\n<p>Enfin, si des agents de l&#8217;administration \u00e9trang\u00e8re sont amen\u00e9s \u00e0 assister aux op\u00e9rations de contr\u00f4le r\u00e9alis\u00e9es en France, le contribuable ne pourra pas s&#8217;opposer \u00e0 leur pr\u00e9sence : un tel refus sera trait\u00e9 comme une opposition au contr\u00f4le fiscal et pourra donner lieu aux sanctions pr\u00e9vues dans cette situation.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/article_jo\/JORFARTI000054310056\" target=\"_blank\">Loi relative \u00e0 la lutte contre les fraudes sociales et fiscales du 25 juin 2026, no 2026-534 (article 85)<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/controle-fiscal-international-un-delai-de-reprise-prolonge\" target=\"_blank\">Contr\u00f4le fiscal international : un d\u00e9lai de reprise prolong\u00e9 ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_controlefiscalinternational.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de lutte contre les fraudes sociales et fiscales renforce les moyens d&#8217;action de l&#8217;administration fiscale lorsqu&#8217;un contr\u00f4le n\u00e9cessite la coop\u00e9ration d&#8217;une administration \u00e9trang\u00e8re. Au programme : des \u00e9changes \u00e9largis avec certains \u00c9tats situ\u00e9s hors de l&#8217;Union europ\u00e9enne et un d\u00e9lai suppl\u00e9mentaire pour mener le contr\u00f4le \u00e0 son terme\u2026<\/p>\n","protected":false},"author":0,"featured_media":14364,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-14363","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 v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contr\u00f4le fiscal international : un d\u00e9lai de reprise prolong\u00e9 ? - 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-international-un-delai-de-reprise-prolonge\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le fiscal international : un d\u00e9lai de reprise prolong\u00e9 ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La loi de lutte contre les fraudes sociales et fiscales renforce les moyens d&#039;action de l&#039;administration fiscale lorsqu&#039;un contr\u00f4le n\u00e9cessite la coop\u00e9ration d&#039;une administration \u00e9trang\u00e8re. 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