L\u2019administration fiscale soup\u00e7onne une soci\u00e9t\u00e9 \u00e9trang\u00e8re d\u2019avoir une activit\u00e9 en France qu\u2019elle ne d\u00e9clare pas. Pour en avoir le c\u0153ur net, elle va, de mani\u00e8re inopin\u00e9e, lui rendre une petite visite. Une visite dont la soci\u00e9t\u00e9 conteste le bienfond\u00e9\u2026 \u00c0 tort ou \u00e0 raison ?<\/p>\n
\n
Droit de visite de l\u2019administration fiscale : sous conditions\u2026<\/h2>\n
L\u2019administration soup\u00e7onne une soci\u00e9t\u00e9 Belge, membre d\u2019un grand groupe, d\u2019avoir en r\u00e9alit\u00e9 une activit\u00e9 en France. Pour en avoir le c\u0153ur net, elle d\u00e9cide de passer, sans pr\u00e9venir, aux suppos\u00e9s locaux fran\u00e7ais de cette soci\u00e9t\u00e9.<\/p>\n
Cette visite, qui s\u2019apparente \u00e0 une perquisition fiscale, permet \u00e0 l\u2019administration de constater des \u00e9l\u00e9ments mat\u00e9riels sur place et de saisir les documents qui lui paraissent pertinents. Elle est donc tr\u00e8s intrusive et tr\u00e8s brutale pour la soci\u00e9t\u00e9.<\/p>\n
Une visite peut \u00eatre \u00ab intrusive \u00bb, mais autoris\u00e9e par le juge, rappelle l\u2019administration fiscale…<\/p>\n
\u00ab Tr\u00e8s bien ! \u00bb, r\u00e9pond la soci\u00e9t\u00e9 qui, au vu du manque de courtoisie de l\u2019administration (qui ne l\u2019a m\u00eame pas pr\u00e9venue de sa visite), attaque le jugement en question et demande la restitution des documents saisis.<\/p>\n
Pour elle, en effet, cette visite n\u2019aurait jamais d\u00fb \u00eatre autoris\u00e9e. Pourquoi ? Parce que l\u2019administration est partie du postulat qu\u2019elle n\u2019exer\u00e7ait aucune activit\u00e9 en Belgique. Une position incompr\u00e9hensible compte tenu du fait qu\u2019elle a bel et bien des employ\u00e9s, ainsi qu\u2019une administratrice d\u00e9l\u00e9gu\u00e9e du groupe sur le territoire belge.<\/p>\n
\u00ab Et alors ? \u00bb, s\u2019interroge le juge : l\u00e9galement, de simples pr\u00e9somptions suffisent pour accorder un droit de visite \u00e0 l\u2019administration.<\/p>\n
Ici, la visite s\u2019est d\u00e9roul\u00e9e en bonne et due forme : les pi\u00e8ces saisies pourront donc \u00eatre analys\u00e9es et l\u2019administration pourra se baser dessus pour d\u00e9terminer s\u2019il y a eu une fraude\u2026 ou non\u2026<\/p>\n
Source<\/span> : Arr\u00eat de la Cour de cassation, chambre commerciale, du 15 f\u00e9vrier 2023, n\u00b0 20-20600<\/p>\nL\u2019administration fiscale peut-elle faire des \u00ab perquisitions \u00bb ?<\/a> \u00a9 Copyright WebLex – 2023<\/p>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
L\u2019administration fiscale soup\u00e7onne une soci\u00e9t\u00e9 \u00e9trang\u00e8re d\u2019avoir une activit\u00e9 en France qu\u2019elle ne d\u00e9clare pas. Pour en avoir le c\u0153ur net, elle va, de mani\u00e8re inopin\u00e9e, lui rendre une petite visite. Une visite dont la soci\u00e9t\u00e9 conteste le bienfond\u00e9\u2026 \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":7596,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\n
L\u2019administration fiscale peut-elle faire des \u00ab perquisitions \u00bb ? - 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\/ladministration-fiscale-peut-elle-faire-des-perquisitions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019administration fiscale peut-elle faire des \u00ab perquisitions \u00bb ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"L\u2019administration fiscale soup\u00e7onne une soci\u00e9t\u00e9 \u00e9trang\u00e8re d\u2019avoir une activit\u00e9 en France qu\u2019elle ne d\u00e9clare pas. Pour en avoir le c\u0153ur net, elle va, de mani\u00e8re inopin\u00e9e, lui rendre une petite visite. 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