{"id":236,"date":"2020-06-12T01:25:00","date_gmt":"2020-06-11T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/cest-lhistoire-dun-dirigeant-interroge-par-ladministration-fiscale-a-propos-des-revenus-quil-a-declares\/"},"modified":"2022-06-06T10:34:06","modified_gmt":"2022-06-06T08:34:06","slug":"cest-lhistoire-dun-dirigeant-interroge-par-ladministration-fiscale-a-propos-des-revenus-quil-a-declares","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-dirigeant-interroge-par-ladministration-fiscale-a-propos-des-revenus-quil-a-declares\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un dirigeant interrog\u00e9 par l\u2019administration fiscale \u00e0 propos des revenus qu\u2019il a d\u00e9clar\u00e9s\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un dirigeant interrog\u00e9 par l\u2019administration fiscale \u00e0 propos des revenus qu\u2019il a d\u00e9clar\u00e9s\u2026<\/p>\n<p>A l\u2019occasion d\u2019un contr\u00f4le fiscal, l\u2019administration demande \u00e0 un contribuable d\u2019apporter des \u00e9claircissements visant certains de ses revenus. Parce que sa r\u00e9ponse n\u2019est pas jug\u00e9e suffisamment compl\u00e8te, l\u2019administration le met en demeure de pr\u00e9ciser sa r\u00e9ponse\u2026<\/p>\n<p>Et parce que la r\u00e9ponse \u00e0 cette mise en demeure est toujours jug\u00e9e insuffisante, l\u2019administration finit par le taxer d\u2019office. Ce que conteste le contribuable, qui, relevant que le courrier valant mise en demeure n\u2019est pas sign\u00e9, estime que la proc\u00e9dure est irr\u00e9guli\u00e8re. \u00ab Non \u00bb, r\u00e9torque l\u2019administration pour qui la mise en demeure a pour objet principal d&#8217;informer sur la nature exacte des pr\u00e9cisions exig\u00e9es, sur le d\u00e9lai imparti pour r\u00e9pondre et sur les cons\u00e9quences d\u2019un d\u00e9faut de r\u00e9ponse\u2026<\/p>\n<p>\u2026 de sorte que le d\u00e9faut de signature n\u2019emporte aucune cons\u00e9quence sur le bien-fond\u00e9 de la taxation d\u2019office. Ce que confirme le juge pour qui le d\u00e9faut de signature, sans cons\u00e9quence, n\u2019a en fait priv\u00e9 le contribuable d\u2019aucune garantie !<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/affichJuriAdmin.do?oldAction=rechJuriAdmin&amp;idTexte=CETATEXT000032076894&amp;fastReqId=1974371378&amp;fastPos=1\" target=\"_blank\" rel=\"noopener\">Arr\u00eat du Conseil d\u2019Etat du 17 f\u00e9vrier 2016, n\u00b0 374928<\/a><\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a><\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/controlefiscal1.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un dirigeant interrog\u00e9 par l\u2019administration fiscale \u00e0 propos des revenus qu\u2019il a d\u00e9clar\u00e9s\u2026<\/div>\n","protected":false},"author":0,"featured_media":237,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-236","post","type-post","status-publish","format-standard","has-post-thumbnail","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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