{"id":608,"date":"2021-02-09T05:49:00","date_gmt":"2021-02-09T04:49:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/controle-fiscal-quand-ladministration-change-les-regles-du-jeu\/"},"modified":"2021-04-08T03:01:27","modified_gmt":"2021-04-08T01:01:27","slug":"controle-fiscal-quand-ladministration-change-les-regles-du-jeu","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-fiscal-quand-ladministration-change-les-regles-du-jeu\/","title":{"rendered":"Contr\u00f4le fiscal : quand l\u2019administration change les r\u00e8gles du jeu\u2026"},"content":{"rendered":"

A l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration rectifie le r\u00e9sultat fiscal d\u2019une entreprise en imposant les b\u00e9n\u00e9fices r\u00e9alis\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux. Mais elle change d\u2019avis, et d\u00e9cide finalement de les taxer dans une autre cat\u00e9gorie d\u2019imposition. L\u2019administration peut-elle changer la r\u00e8gle de droit qu\u2019elle invoque en cours de contr\u00f4le ?<\/p>\n

\n

Contr\u00f4le fiscal : l\u2019administration peut changer d\u2019avis\u2026 sous condition !<\/h2>\n

Une entreprise fait l\u2019objet d\u2019un contr\u00f4le fiscal dans le cadre duquel l\u2019administration d\u00e9cide d\u2019imposer les b\u00e9n\u00e9fices r\u00e9alis\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux (BIC).<\/p>\n

Quelque temps plus tard, elle modifie son approche, et d\u00e9cide finalement d\u2019imposer ces m\u00eames b\u00e9n\u00e9fices non pas dans la cat\u00e9gorie des BIC, mais dans celle des b\u00e9n\u00e9fices non commerciaux (BNC).<\/p>\n

Elle fait ce que l\u2019on appelle, sur le plan juridique, une \u00ab substitution de base l\u00e9gale \u00bb : il s\u2019agit d\u2019une technique, strictement encadr\u00e9e, permettant \u00e0 l\u2019administration de modifier le fondement l\u00e9gal d\u2019un redressement \u00e0 n\u2019importe quel moment de la proc\u00e9dure.<\/p>\n

Ce que conteste le dirigeant, pour qui cette substitution a conduit l\u2019administration \u00e0 le priver d\u2019une garantie fondamentale qui consiste \u00e0 pouvoir saisir la commission d\u00e9partementale des imp\u00f4ts directs et des taxes sur le chiffre d\u2019affaires pour avis.<\/p>\n

\u00ab C\u2019est faux ! \u00bb, r\u00e9pond le juge : eu \u00e9gard \u00e0 la nature du diff\u00e9rend qui l\u2019opposait \u00e0 l\u2019administration fiscale, l\u2019entreprise pouvait tout \u00e0 fait saisir cette commission\u2026 ce qui lui a d\u2019ailleurs \u00e9t\u00e9 rappel\u00e9 par l\u2019administration \u00e0 l\u2019occasion de leurs \u00e9changes.<\/p>\n

L\u2019entreprise ayant choisi de ne pas saisir la commission, alors m\u00eame qu\u2019elle pouvait le faire, la substitution de base l\u00e9gale op\u00e9r\u00e9e par l\u2019administration fiscale est valable.<\/p>\n

Source : Arr\u00eat du Conseil d\u2019Etat du 26 janvier 2021, n\u00b0439976<\/p>\n

Contr\u00f4le fiscal : quand l\u2019administration change les r\u00e8gles du jeu\u2026<\/a> \u00a9 Copyright WebLex – 2021<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

A l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration rectifie le r\u00e9sultat fiscal d\u2019une entreprise en imposant les b\u00e9n\u00e9fices r\u00e9alis\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux. Mais elle change d\u2019avis, et d\u00e9cide finalement de les taxer dans une autre cat\u00e9gorie d\u2019imposition. L\u2019administration peut-elle changer la r\u00e8gle de droit qu\u2019elle invoque en cours de contr\u00f4le ?<\/p>\n","protected":false},"author":0,"featured_media":3783,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-608","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nContr\u00f4le fiscal : quand l\u2019administration change les r\u00e8gles du jeu\u2026 - 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-quand-ladministration-change-les-regles-du-jeu\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le fiscal : quand l\u2019administration change les r\u00e8gles du jeu\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"A l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration rectifie le r\u00e9sultat fiscal d\u2019une entreprise en imposant les b\u00e9n\u00e9fices r\u00e9alis\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux. 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