{"id":7519,"date":"2023-02-14T05:46:00","date_gmt":"2023-02-14T04:46:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-quand-un-particulier-manque-de-spontaneite\/"},"modified":"2023-02-14T05:46:00","modified_gmt":"2023-02-14T04:46:00","slug":"controle-fiscal-quand-un-particulier-manque-de-spontaneite","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-fiscal-quand-un-particulier-manque-de-spontaneite\/","title":{"rendered":"Contr\u00f4le fiscal : quand un particulier manque de spontan\u00e9it\u00e9\u2026"},"content":{"rendered":"<p >Un particulier r\u00e9v\u00e8le \u00e0 l\u2019administration fiscale qu\u2019il a re\u00e7u, par donation, une importante somme d\u2019argent, et demande \u00e0 ne r\u00e9gler les droits correspondants qu\u2019au d\u00e9c\u00e8s du donateur, comme la loi l\u2019y autorise\u2026 Ce que cette derni\u00e8re refuse, en expliquant que la r\u00e9v\u00e9lation n\u2019est pas assez \u00ab spontan\u00e9e \u00bb. Pourquoi ?<\/p>\n<div>\n<h2> R\u00e9v\u00e9lation d\u2019un don au d\u00e9but un contr\u00f4le fiscal = r\u00e9v\u00e9lation spontan\u00e9e ?<\/h2>\n<p>Un particulier est convoqu\u00e9 par l\u2019administration en vue d\u2019un contr\u00f4le fiscal. Lors de l\u2019entretien avec le v\u00e9rificateur, il r\u00e9v\u00e8le qu\u2019on lui a donn\u00e9 d\u2019importantes sommes d\u2019argent, sommes qu\u2019il n\u2019a pas d\u00e9clar\u00e9es\u2026<\/p>\n<p>Mais, sereinement, il explique que la loi lui permet de demander que ce don ne soit impos\u00e9 qu\u2019apr\u00e8s le d\u00e9c\u00e8s du donateur.<\/p>\n<p>\u00ab Pas si vite ! \u00bb, r\u00e9torque l\u2019administration, qui refuse d\u2019acc\u00e9der \u00e0 sa demande. S\u2019il est possible de diff\u00e9rer l\u2019imposition des dons manuels de plus de 15 000\u20ac, encore faut-il que la r\u00e9v\u00e9lation de la donation aux services fiscaux soit spontan\u00e9e\u2026 Ce qui semble loin d\u2019\u00eatre le cas ici.<\/p>\n<p>Le particulier, s\u00fbr de lui, saisi le juge. Il explique qu\u2019au moment o\u00f9 il a r\u00e9v\u00e9l\u00e9 l\u2019existence de cette donation, la proc\u00e9dure de contr\u00f4le n\u2019avait pas encore formellement commenc\u00e9 et que l\u2019administration ne l\u2019avait pas interrog\u00e9 sur ce sujet.<\/p>\n<p>Sa r\u00e9v\u00e9lation \u00e9tait donc spontan\u00e9e !<\/p>\n<p>Un argumentaire qui ne convainc absolument pas le juge : si le particulier a r\u00e9v\u00e9l\u00e9 au v\u00e9rificateur l\u2019existence de la donation re\u00e7ue, c\u2019est bien en pr\u00e9vision du contr\u00f4le fiscal qui allait \u00eatre engag\u00e9. Ce n\u2019\u00e9tait donc pas spontan\u00e9\u2026 Loin de l\u00e0 !<\/p>\n<p>Source : Arr\u00eat de la Cour de cassation du 25 janvier 2023, chambre commerciale, n\u00b0 20-16700<\/p>\n<p><a title=\"WebLex - Contr\u00f4le fiscal : quand un particulier manque de spontan\u00e9it\u00e9\u2026\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/controle-fiscal-quand-un-particulier-manque-de-spontaneite\" rel=\"nofollow noopener\" target=\"_blank\">Contr\u00f4le fiscal : quand un particulier manque de spontan\u00e9it\u00e9\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/controlefiscal.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un particulier r\u00e9v\u00e8le \u00e0 l\u2019administration fiscale qu\u2019il a re\u00e7u, par donation, une importante somme d\u2019argent, et demande \u00e0 ne r\u00e9gler les droits correspondants qu\u2019au d\u00e9c\u00e8s du donateur, comme la loi l\u2019y autorise\u2026 Ce que cette derni\u00e8re refuse, en expliquant que la r\u00e9v\u00e9lation n\u2019est pas assez \u00ab spontan\u00e9e \u00bb. Pourquoi ?<\/p>\n","protected":false},"author":0,"featured_media":7520,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-7519","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 : quand un particulier manque de spontan\u00e9it\u00e9\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-un-particulier-manque-de-spontaneite\/\" \/>\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 un particulier manque de spontan\u00e9it\u00e9\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un particulier r\u00e9v\u00e8le \u00e0 l\u2019administration fiscale qu\u2019il a re\u00e7u, par donation, une importante somme d\u2019argent, et demande \u00e0 ne r\u00e9gler les droits correspondants qu\u2019au d\u00e9c\u00e8s du donateur, comme la loi l\u2019y autorise\u2026 Ce que cette derni\u00e8re refuse, en expliquant que la r\u00e9v\u00e9lation n\u2019est pas assez \u00ab spontan\u00e9e \u00bb. 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