{"id":8585,"date":"2023-07-27T00:00:00","date_gmt":"2023-07-26T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-quand-un-verificateur-communique-des-documents-en-anglais\/"},"modified":"2023-07-27T00:00:00","modified_gmt":"2023-07-26T22:00:00","slug":"controle-fiscal-quand-un-verificateur-communique-des-documents-en-anglais","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-fiscal-quand-un-verificateur-communique-des-documents-en-anglais\/","title":{"rendered":"Contr\u00f4le fiscal : quand un v\u00e9rificateur communique des documents en anglais\u2026"},"content":{"rendered":"<p>\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 un particulier un suppl\u00e9ment d\u2019imp\u00f4t sur la fortune\u2026 qu\u2019il refuse de payer. Pourquoi ? Parce que le v\u00e9rificateur a fond\u00e9 une partie du redressement sur un document r\u00e9dig\u00e9 en langue anglaise\u2026 Un \u00e9l\u00e9ment suffisant pour obtenir l\u2019annulation du contr\u00f4le ?<\/p>\n<p>Communication de documents en anglais : interdit ?<\/p>\n<p>Un particulier fait l\u2019objet d\u2019un contr\u00f4le fiscal, \u00e0 l\u2019issue duquel l\u2019administration lui r\u00e9clame un suppl\u00e9ment d\u2019imp\u00f4t sur la fortune\u2026 Qu\u2019il refuse de payer !<\/p>\n<p>Il explique, en effet, avoir demand\u00e9 au v\u00e9rificateur de lui communiquer les documents utilis\u00e9s pour calculer le montant du redressement. Probl\u00e8me : le v\u00e9rificateur lui a transmis des documents en langue anglaise.<\/p>\n<p>Une langue qui lui est \u00e9trang\u00e8re !<\/p>\n<p>Sauf que le particulier omet un l\u00e9ger d\u00e9tail, conteste l\u2019administration : si le v\u00e9rificateur lui a bien transmis, ainsi qu\u2019\u00e0 son conseil, un document en langue anglaise, il a aussi pris soin de traduire en fran\u00e7ais les \u00e9l\u00e9ments de ce document qui lui ont permis de fonder sa proposition de rectifications.<\/p>\n<p>Par cons\u00e9quent, le particulier et son conseil ayant pu prendre connaissance et discuter, en fran\u00e7ais, des renseignements utilis\u00e9s par le v\u00e9rificateur, la proc\u00e9dure de contr\u00f4le est parfaitement r\u00e9guli\u00e8re et le redressement ne peut pas \u00eatre annul\u00e9 pour ce motif.<\/p>\n<p>Une position partag\u00e9e par le juge, qui rejette donc la demande du particulier.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000047570945?init=true&amp;page=1&amp;query=21-13326&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour de cassation, chambre commerciale, du 11 mai 2023, no 21-13326<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/controle-fiscal-quand-un-verificateur-communique-des-documents-en-anglais\" target=\"_blank\" rel=\"noopener\">Contr\u00f4le fiscal : \u00ab do you speak english ? \u00bb<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/controleanglais.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 un particulier un suppl\u00e9ment d\u2019imp\u00f4t sur la fortune\u2026 qu\u2019il refuse de payer. Pourquoi ? Parce que le v\u00e9rificateur a fond\u00e9 une partie du redressement sur un document r\u00e9dig\u00e9 en langue anglaise\u2026 Un \u00e9l\u00e9ment suffisant pour obtenir l\u2019annulation du contr\u00f4le ?<\/p>\n","protected":false},"author":0,"featured_media":8586,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-8585","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 v\u00e9rificateur communique des documents en anglais\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-verificateur-communique-des-documents-en-anglais\/\" \/>\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 v\u00e9rificateur communique des documents en anglais\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 un particulier un suppl\u00e9ment d\u2019imp\u00f4t sur la fortune\u2026 qu\u2019il refuse de payer. Pourquoi ? Parce que le v\u00e9rificateur a fond\u00e9 une partie du redressement sur un document r\u00e9dig\u00e9 en langue anglaise\u2026 Un \u00e9l\u00e9ment suffisant pour obtenir l\u2019annulation du contr\u00f4le ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-quand-un-verificateur-communique-des-documents-en-anglais\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-26T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/07\/controleanglais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-quand-un-verificateur-communique-des-documents-en-anglais\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-quand-un-verificateur-communique-des-documents-en-anglais\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Contr\u00f4le fiscal : quand un v\u00e9rificateur communique des documents en anglais\u2026\",\"datePublished\":\"2023-07-26T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-quand-un-verificateur-communique-des-documents-en-anglais\/\"},\"wordCount\":291,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-quand-un-verificateur-communique-des-documents-en-anglais\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/07\/controleanglais.jpg\",\"articleSection\":[\"Actualit\u00e9s\",\"Le coin du dirigeant\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-quand-un-verificateur-communique-des-documents-en-anglais\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-quand-un-verificateur-communique-des-documents-en-anglais\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-quand-un-verificateur-communique-des-documents-en-anglais\/\",\"name\":\"Contr\u00f4le fiscal : quand un v\u00e9rificateur communique des documents en anglais\u2026 - 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