{"id":5429,"date":"2021-09-03T01:25:00","date_gmt":"2021-09-02T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-entreprise-qui-demande-a-voir-le-superieur-hierarchique-de-son-controleur-fiscal\/"},"modified":"2021-09-03T01:25:00","modified_gmt":"2021-09-02T23:25:00","slug":"cest-lhistoire-dune-entreprise-qui-demande-a-voir-le-superieur-hierarchique-de-son-controleur-fiscal","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-entreprise-qui-demande-a-voir-le-superieur-hierarchique-de-son-controleur-fiscal\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une entreprise qui demande \u00e0 voir le sup\u00e9rieur hi\u00e9rarchique de son contr\u00f4leur fiscal\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019une entreprise qui demande \u00e0 voir le sup\u00e9rieur hi\u00e9rarchique de son contr\u00f4leur fiscal\u2026<\/p>\n<p>Une entreprise fait l\u2019objet d\u2019un contr\u00f4le fiscal au cours duquel son avocat demande \u00e0 voir le sup\u00e9rieur hi\u00e9rarchique du v\u00e9rificateur. Parce que l\u2019administration n\u2019y donne pas suite, l\u2019entreprise r\u00e9clame l\u2019annulation du contr\u00f4le\u2026<\/p>\n<p>Pourtant, l\u2019entretien a bien eu lieu, r\u00e9torque l\u2019administration fiscale. \u00ab Certes \u00bb, mais \u00e0 l\u2019issue du contr\u00f4le, constate l\u2019entreprise. Or, rappelle-t-elle, il est bien pr\u00e9vu dans la charte du contribuable v\u00e9rifi\u00e9 qu\u2019elle peut saisir 2 fois le sup\u00e9rieur hi\u00e9rarchique du v\u00e9rificateur : pendant le contr\u00f4le et \u00e0 l\u2019issue du contr\u00f4le apr\u00e8s que l\u2019administration a r\u00e9pondu \u00e0 ses observations. Ne pas donner suite \u00e0 une demande d\u2019entrevue pendant le contr\u00f4le le rend donc irr\u00e9gulier, puisqu\u2019il s\u2019agit l\u00e0 d\u2019une garantie substantielle pour elle\u2026<\/p>\n<p>\u00ab Exact \u00bb, confirme le juge. Mais il rappelle aussi que l\u2019entreprise doit faire \u00e9tat, dans sa demande d\u2019entrevue en cours de contr\u00f4le, de difficult\u00e9s affectant le d\u00e9roulement des op\u00e9rations de contr\u00f4le. Ce qu\u2019elle n\u2019a pas fait ici\u2026<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000043294560?init=true&amp;page=1&amp;query=430593&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat du Conseil d\u2019Etat du 25 mars 2021, n\u00b0 430593<\/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\/superieurhierarchique.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019une entreprise qui demande \u00e0 voir le sup\u00e9rieur hi\u00e9rarchique de son contr\u00f4leur fiscal\u2026<\/div>\n","protected":false},"author":0,"featured_media":5431,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-5429","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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