Parce qu\u2019elle tarde \u00e0 r\u00e9gler la taxe fonci\u00e8re dont elle est redevable, l\u2019administration fiscale adresse \u00e0 une soci\u00e9t\u00e9 2 mises en demeure. A la mauvaise adresse, selon elle\u2026 A la bonne adresse, selon l\u2019administration\u2026 et selon le juge ?<\/p>\n
\n
Changement d\u2019adresse : quelle information ?<\/h2>\n
Une soci\u00e9t\u00e9 immatricul\u00e9e au Registre du commerce et des soci\u00e9t\u00e9s (RCS) re\u00e7oit 2 mises en demeure de la part de l\u2019administration fiscale, qui lui r\u00e9clame le paiement de la taxe fonci\u00e8re dont elle est redevable assorti d\u2019une majoration.<\/p>\n
Mais la soci\u00e9t\u00e9 s\u2019oppose \u00e0 cette demande puisque, selon elle, l\u2019administration fiscale s\u2019est tromp\u00e9e d\u2019adresse\u2026<\/p>\n
Cette derni\u00e8re, en effet, lui a envoy\u00e9 les 2 mises en demeure \u00e0 l\u2019adresse de son ancien si\u00e8ge social. Or, la soci\u00e9t\u00e9 avait, pr\u00e9alablement \u00e0 cet envoi, inform\u00e9 le service des imp\u00f4ts comp\u00e9tent du transfert de son si\u00e8ge social \u00e0 une nouvelle adresse.<\/p>\n
Et si cette information n\u2019est pas parvenue au service \u00e9tablissant les avis de taxe fonci\u00e8re, ce n\u2019est certainement pas de sa responsabilit\u00e9 !<\/p>\n
\u00ab Sauf que vous avez fait les choses \u00e0 moiti\u00e9 \u00bb, r\u00e9torque l\u2019administration fiscale, qui rappelle \u00e0 son tour que malgr\u00e9 la d\u00e9marche effectu\u00e9e aupr\u00e8s des imp\u00f4ts, la soci\u00e9t\u00e9 n\u2019a pas publi\u00e9 ce changement d\u2019adresse au Registre du commerce et des soci\u00e9t\u00e9s (RCS)\u2026<\/p>\n
Or, cette formalit\u00e9 est obligatoire : en s\u2019abstenant de l\u2019accomplir, la soci\u00e9t\u00e9 s\u2019est priv\u00e9e de la possibilit\u00e9 de se pr\u00e9valoir de sa nouvelle adresse.<\/p>\n
\u00ab Faux \u00bb, tranche le juge : ici, l\u2019administration fiscale a \u00e9t\u00e9 personnellement inform\u00e9e du changement d\u2019adresse du si\u00e8ge social de la soci\u00e9t\u00e9. D\u00e8s lors, cette modification lui \u00e9tait opposable et ce, m\u00eame si la soci\u00e9t\u00e9 n\u2019a pas fait publier cette modification au RCS.<\/p>\n
La soci\u00e9t\u00e9 est donc d\u00e9charg\u00e9e de la majoration r\u00e9clam\u00e9e par l\u2019administration fiscale.<\/p>\n
Source : Arr\u00eat du Conseil d\u2019Etat du 11 mai 2022, n\u00b0 443029<\/p>\n
Taxe fonci\u00e8re : \u00ab moi je n\u2019ai pas chang\u00e9 d\u2019adresse\u2026 \u00bb<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Parce qu\u2019elle tarde \u00e0 r\u00e9gler la taxe fonci\u00e8re dont elle est redevable, l\u2019administration fiscale adresse \u00e0 une soci\u00e9t\u00e9 2 mises en demeure. A la mauvaise adresse, selon elle\u2026 A la bonne adresse, selon l\u2019administration\u2026 et selon le juge ?<\/p>\n","protected":false},"author":0,"featured_media":6438,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6437","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\n
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