{"id":7701,"date":"2023-03-10T01:25:00","date_gmt":"2023-03-10T00:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-fait-face-a-un-agent-fantome-de-ladministration-fiscale\/"},"modified":"2023-03-10T01:25:00","modified_gmt":"2023-03-10T00:25:00","slug":"cest-lhistoire-dune-societe-qui-fait-face-a-un-agent-fantome-de-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-fait-face-a-un-agent-fantome-de-ladministration-fiscale\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui fait face \u00e0 un agent (fant\u00f4me ?) de l\u2019administration fiscale\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui fait face \u00e0 un agent (fant\u00f4me ?) de l\u2019administration fiscale\u2026<\/p>\n<p>\u00c0 la suite d\u2019un contr\u00f4le fiscal, une soci\u00e9t\u00e9 se voit notifier des rappels d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) et de TVA. L\u2019administration lui envoie alors 2 avis de mise en recouvrement : un pour l\u2019IS et un pour la TVA\u2026 qui ne pr\u00e9cisent pas l\u2019identit\u00e9 de l\u2019agent comptable qui les a envoy\u00e9s, conteste la soci\u00e9t\u00e9\u2026<\/p>\n<p>\u00ab Si ! \u00bb, r\u00e9pond l\u2019administration qui indique que, dans le cadre \u00ab nom et qualit\u00e9 du signataire \u00bb, les mots \u00ab Le comptable public \u00bb sont pr\u00e9cis\u00e9s. D\u2019autant que, sur ses exemplaires, les nom, pr\u00e9nom et qualit\u00e9 du signataire sont bien mentionn\u00e9s, rappelle l\u2019administration\u2026 Mais pas sur les siens, maintient la soci\u00e9t\u00e9, qui conteste leur r\u00e9gularit\u00e9, et demande alors la d\u00e9charge des rappels d\u2019IS et de TVA\u2026<\/p>\n<p>\u2026 que lui accorde le juge ! Les avis envoy\u00e9s \u00e0 la soci\u00e9t\u00e9 ne permettent d\u2019identifier ni le signataire ni sa qualit\u00e9. Une irr\u00e9gularit\u00e9 que ne gomme d\u2019ailleurs pas la production des exemplaires de l\u2019administration, bien qu\u2019ils mentionnent les nom, pr\u00e9nom, signature et qualit\u00e9 de l\u2019agent\u2026<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047069110?isSuggest=true\" target=\"_blank\" rel=\"noopener\">Arr\u00eat du Conseil d&#8217;\u00c9tat du 27 janvier 2023, n\u00b0 462599<\/a><\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a><\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/recouvrement.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui fait face \u00e0 un agent (fant\u00f4me ?) de l\u2019administration fiscale\u2026<\/div>\n","protected":false},"author":0,"featured_media":4465,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-7701","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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