{"id":7236,"date":"2023-01-09T05:55:00","date_gmt":"2023-01-09T04:55:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-personnel-un-controle-qui-peut-durer-plus-longtemps\/"},"modified":"2023-01-09T05:55:00","modified_gmt":"2023-01-09T04:55:00","slug":"controle-fiscal-personnel-un-controle-qui-peut-durer-plus-longtemps","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-fiscal-personnel-un-controle-qui-peut-durer-plus-longtemps\/","title":{"rendered":"Contr\u00f4le fiscal personnel : un contr\u00f4le qui peut durer (plus) longtemps\u2026"},"content":{"rendered":"<p >Dans le cadre de son activit\u00e9 de contr\u00f4le, l\u2019administration fiscale peut \u00eatre amen\u00e9e \u00e0 contr\u00f4ler vos revenus, soit sur certains aspects seulement, soit de mani\u00e8re plus globale dans le cadre d\u2019un \u00ab examen de la situation fiscale personnelle \u00bb. Une modalit\u00e9 de contr\u00f4le qui vient de faire l\u2019objet d\u2019un (petit) am\u00e9nagement\u2026<\/p>\n<div>\n<h2> Contr\u00f4le fiscal personnel : 1 an, voire un peu plus\u2026<\/h2>\n<p>Un \u00ab examen de la situation fiscale personnelle \u00bb, ou ESFP pour les sp\u00e9cialistes, permet \u00e0 l\u2019administration de contr\u00f4ler la coh\u00e9rence entre, d&#8217;une part les revenus d\u00e9clar\u00e9s et, d&#8217;autre part, la situation patrimoniale, la situation de tr\u00e9sorerie et les \u00e9l\u00e9ments du train de vie des membres du foyer fiscal.<\/p>\n<p>En principe, cet examen ne peut pas durer plus d\u2019un an \u00e0 compter de la r\u00e9ception de l\u2019avis de v\u00e9rification envoy\u00e9 par l\u2019administration fiscale. Ce d\u00e9lai peut toutefois \u00eatre prorog\u00e9 pour diverses raisons. A titre d\u2019exemple, il sera prolong\u00e9 d\u2019un an suppl\u00e9mentaire en cas de d\u00e9couverte, en cours de contr\u00f4le, d\u2019une activit\u00e9 occulte.<\/p>\n<p>Pour les contr\u00f4les engag\u00e9s \u00e0 partir du 1er janvier 2023, l\u2019avis de v\u00e9rification devra mentionner la liste des comptes connus de l\u2019administration pour lesquels elle a demand\u00e9 aux \u00e9tablissements financiers de produire des relev\u00e9s.<\/p>\n<p>L\u2019administration fiscale n\u2019aura donc plus besoin de vous demander de les lui communiquer. En revanche, vous devrez toujours fournir, le cas \u00e9ch\u00e9ant, la liste et le relev\u00e9 des comptes non mentionn\u00e9s dans l\u2019avis de v\u00e9rification.<\/p>\n<p>Cette nouveaut\u00e9 impacte la dur\u00e9e de ce type de contr\u00f4le : la dur\u00e9e maximale d\u2019un an pourra toujours \u00eatre prolong\u00e9e des d\u00e9lais n\u00e9cessaires \u00e0 l\u2019administration fiscale pour obtenir la liste et les relev\u00e9s des comptes non mentionn\u00e9s dans l\u2019avis de v\u00e9rification.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Loi de finances pour 2023 du 30 d\u00e9cembre 2022, n\u00b0 2022-1726, article 89<\/p>\n<p><a title=\"Contr\u00f4le fiscal personnel : un contr\u00f4le qui peut durer (plus) longtemps\u2026\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/controle-fiscal-personnel-un-controle-qui-peut-durer-plus-longtemps\" rel=\"nofollow noopener\" target=\"_blank\">Contr\u00f4le fiscal personnel : un contr\u00f4le qui peut durer (plus) longtemps\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/controlefiscal1.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre de son activit\u00e9 de contr\u00f4le, l\u2019administration fiscale peut \u00eatre amen\u00e9e \u00e0 contr\u00f4ler vos revenus, soit sur certains aspects seulement, soit de mani\u00e8re plus globale dans le cadre d\u2019un \u00ab examen de la situation fiscale personnelle \u00bb. Une modalit\u00e9 de contr\u00f4le qui vient de faire l\u2019objet d\u2019un (petit) am\u00e9nagement\u2026<\/p>\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":[7,10],"tags":[],"class_list":["post-7236","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contr\u00f4le fiscal personnel : un contr\u00f4le qui peut durer (plus) longtemps\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-personnel-un-controle-qui-peut-durer-plus-longtemps\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le fiscal personnel : un contr\u00f4le qui peut durer (plus) longtemps\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre de son activit\u00e9 de contr\u00f4le, l\u2019administration fiscale peut \u00eatre amen\u00e9e \u00e0 contr\u00f4ler vos revenus, soit sur certains aspects seulement, soit de mani\u00e8re plus globale dans le cadre d\u2019un \u00ab examen de la situation fiscale personnelle \u00bb. 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