Une entreprise de ma\u00e7onnerie portugaise, ayant une activit\u00e9 en France, fait l\u2019objet d\u2019un redressement fiscal en France. Ce qu\u2019elle conteste, consid\u00e9rant que la proc\u00e9dure est nulle. Pourquoi ? Parce que l\u2019avis de v\u00e9rification n\u2019a pas \u00e9t\u00e9 envoy\u00e9 au si\u00e8ge de la soci\u00e9t\u00e9, au Portugal, mais \u00e0 un tiers, en France\u2026 Et cela change tout ?<\/p>\n
\n
Soci\u00e9t\u00e9 \u00e9trang\u00e8re : et si vous avez un \u00ab g\u00e9rant \u00bb en France ?<\/h2>\n
Une entreprise de ma\u00e7onnerie portugaise exerce la majeure partie de son activit\u00e9 en France. Cependant, elle ne paye pas l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en France, mais au Portugal.<\/p>\n
L\u2019administration fiscale fran\u00e7aise, qui n\u2019aime pas beaucoup cette \u00ab fuite \u00bb de recettes, le fait savoir : un avis de v\u00e9rification part en direction du g\u00e9rant fran\u00e7ais de cette entreprise\u2026<\/p>\n
\u2026Qui fait la sourde oreille : ce n\u2019est pas \u00e0 lui que l\u2019avis doit \u00eatre envoy\u00e9, mais au si\u00e8ge de la soci\u00e9t\u00e9 au Portugal !<\/p>\n
L\u2019administration r\u00e9torque qu\u2019il est le mandataire de la soci\u00e9t\u00e9 pour le paiement de la TVA : il repr\u00e9sente la soci\u00e9t\u00e9 pour les questions de fiscalit\u00e9 en France, et il est donc possible de lui notifier le redressement.<\/p>\n
\u00ab Non ! \u00bb, r\u00e9pond le dirigeant r\u00e9calcitrant : il est seulement mandataire pour la TVA. Or, ici, il est question de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n
Mais l\u2019administration insiste : il assure la gestion mat\u00e9rielle et technique de l’activit\u00e9 fran\u00e7aise, peut engager la soci\u00e9t\u00e9 aupr\u00e8s des tiers et a ouvert en France, au nom de la soci\u00e9t\u00e9, deux comptes bancaires auxquels il est le seul \u00e0 pouvoir acc\u00e9der. Il assume donc les fonctions de \u00ab g\u00e9rant de fait \u00bb et la notification r\u00e9alis\u00e9e est parfaitement valide !<\/p>\n
Saisi de l\u2019affaire, le juge commence par rappeler que le mandataire d\u00e9sign\u00e9 pour la TVA ne peut pas se voir adresser les redressements pour les autres imp\u00f4ts\u2026<\/p>\n
\u2026Pour autant, il donne tout de m\u00eame raison \u00e0 l\u2019administration : si, par principe, la notification doit \u00eatre faite au si\u00e8ge de la soci\u00e9t\u00e9, elle peut n\u00e9anmoins \u00eatre adress\u00e9e au g\u00e9rant de fait, lorsqu\u2019il est d\u00e9montr\u00e9 qu\u2019il en existe un\u2026 Ce qui est le cas ici.<\/p>\n
Le redressement fiscal est donc valid\u00e9 !<\/p>\n
Source<\/span> : Arr\u00eat du Conseil d’\u00c9tat du 03 f\u00e9vrier 2023, n\u00b0 456212<\/p>\nContr\u00f4le fiscal d\u2019une soci\u00e9t\u00e9 \u00e9trang\u00e8re : cas v\u00e9cu<\/a> \u00a9 Copyright WebLex – 2023<\/p>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Une entreprise de ma\u00e7onnerie portugaise, ayant une activit\u00e9 en France, fait l\u2019objet d\u2019un redressement fiscal en France. Ce qu\u2019elle conteste, consid\u00e9rant que la proc\u00e9dure est nulle. Pourquoi ? Parce que l\u2019avis de v\u00e9rification n\u2019a pas \u00e9t\u00e9 envoy\u00e9 au si\u00e8ge de la soci\u00e9t\u00e9, au Portugal, mais \u00e0 un tiers, en France\u2026 Et cela change tout ?<\/p>\n","protected":false},"author":0,"featured_media":7560,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\n
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